Analysis of Factors That Influence the Compliance of Tax and Restaurant Taxes in Tabanan Regency of Bali, Indonesia

Wirawati, N. G. P.; Putra, I Nyoman Wijana Asmara

doi:10.18551/rjoas.2019-02.25

Cited by 7 publications

(6 citation statements)

References 1 publication

(1 reference statement)

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“…Berdasarkan penelitian yang dilakukan oleh Wirawati (2019), sanksi perpajakan tidak memliki pengaruh terhadap kepatuhan wajib pajak hotel dan restoran. Namun, Yanto (2020) menyatakan dalam penelitiannya bahwa sanksi perpajakan berpengaruh positif signifikan terhadap kepatuhan waijb pajak di kota Jepara.…”

Section: Sanksi Perpajakan Dan Kepatuhan Wajib Pajak Hotel Dan Restoranunclassified

“…Berdasarkan penelitian yang dilakukan olehWirawati (2019), Kewajiban moral tidak memiliki dampak signifikan terhadap kepatuhan wajib pajak hotel dan restoran. Berdasarkan uraian tersebut dapat dibuat hipotesis sebagai berikut: H4:Kewajiban moral berpengaruh terhadap kepatuhan Wajib Pajak hotel dan restoran.Kesadaran MembayarPajak dan Kepatuhan Wajib Pajak Hotel dan Restoran Berdasarkan penelitian yang dilakukan oleh Marandof, Wijaya, dan Matani (2020), kesadaran membayar pajak berpengaruh positif terhadap kepatuhan wajib pajak hotel dan restoran.…”

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Determinan Kepatuhan Wajib Pajak Hotel dan Restoran di Jakarta Barat

Gabriella

Suparmun

2022

EJATSM

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Hotel and restaurant tax are part of the local taxes that are regulated by each region. Those are also local revenue for the region. This study aims to obtain the effect of distributive justice, service quality, enforcement of tax sanctions, moral obligations, awareness of paying taxes, taxation knowledge, and the effectiveness of the tax system on hotel and restaurant taxpayers compliance in West Jakarta. The object of this study are hotel and restaurant taxpayers located in the West Jakarta. The convenience sampling method are used and 67 respondents passed the respondent criteria from the responses of distributing questionnaires in the West Jakarta area. The results indicate that service quality, taxation knowledge, and effectiveness of the tax system have significant influence on hotel and restaurant taxpayer compliance in West Jakarta. While distributive justice, enforcement of tax sanctions, moral obligations, and awareness of paying taxes do not have effect on hotel and restaurant taxpayer compliance in West Jakarta.

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Section: Sanksi Perpajakan Dan Kepatuhan Wajib Pajak Hotel Dan Restoranunclassified

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Determinan Kepatuhan Wajib Pajak Hotel dan Restoran di Jakarta Barat

Gabriella

Suparmun

2022

EJATSM

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“…Pajak Restoran berdasarkan Peraturan Daerah Kabupaten Badung Nomor 16 Tahun 2011 adalah salah satu sumber pendapatan daerah yang penting guna membiayai penyelenggaraan Pemerintahan Daerah berdasarkan prinsip demokrasi, pemerataan dan keadilan, peran serta masyarakat dan akuntabilitas dengan memperhatikan potensi daerah (Wirawati & Putra, 2019 : https://doi.org/10.24843/EJA.2020.v30.i05.p08 dari perhitungan potensinya. Realisasi yang lebih besar daripada Target yang sudah ditentukan.…”

Section: Pendahuluanunclassified

Analisis Potensi Pajak Restoran dan Kontribusinya pada Pendapatan Asli Daerah Kabupaten Badung

Wulandewi¹,

Supadmi²

2020

E-Jurnal Akuntansi

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The purpose of this study is to determine the potential and contribution of restaurant tax in Kuta district as a source of PAD in Badung Regency. This research was conducted in 73 restaurants, 11 restaurants and 4 bars in Kuta District with the method of determining the probability sampling method, namely simple random sampling. Data collection is done by non-participant observation and questionnaires. The analysis technique used is quantitative descriptive. Based on the results of the study, it is known that the potential for restaurant tax in Kuta District is in a very stable (optimistic) condition of 77,787,570,060 rupiahs. In a stable (moderate) economic condition the target was set at 29,429,630,673 rupiahs and in an economic condition that was less stable (pessimistic) at 25,929,190,020 rupiahs. The contribution of restaurant taxes in Kuta district from the number of samples that researchers used in this study amounted to 0.55 percent of the revenue of Badung Regency PAD. Keywords: Potential; Contribution; Local Original Revenue.

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“…Dalam usaha menopang eksistensi otonomi daerah, suatu daerah ditantang untuk mempersiapkan strategi perencanaan pembangunan yang akan diambil. Pemerintah Daerah dituntut untuk membiayai kebutuhan rumah tangganya sendiri sehingga dapat memaksimalkan pontensi yang dimiliki (Wirawati & Putra, 2019). PAD (Pendapatan Asli Daerah) yaitu penerimaan yang diperoleh oleh daerah yang berasal dari sumber yang tersedia dalam wilayahnya sendiri, dipungut sesuai dengan Peraturan Daerah dan Peraturan Perundang-undangan yang berlaku (Mariani, 2018) dan (Febri, 2018).…”

Section: Pendahuluanunclassified

Analisis Potensi dan Efektivitas Pemungutan Pajak Restoran Terhadap Realisasi Penerimaan Pajak Restoran Di Kecamatan Kuta Selatan

Anggreni¹,

Sari²

2020

E-Jurnal Akuntansi

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The purpose of this study was to determine how much the potential and effectiveness of restaurant tax collection in the District of South Kuta. This research has been conducted in various restaurants located in South Kuta. The number of samples is 94 restaurants, 14 restaurants, and 4 bars, with probability sampling methods, especially Simple Random Sampling. Data collection is done through surveys, non-participant observation, and questionnaires. The analysis technique used is quantitative descriptive. The analysis shows that the restaurant tax potential in South Kuta District in 2019 is quite large when compared to the realization and target of restaurant tax. The effectiveness of restaurant tax collection in South Kuta District in 2018 which resulted in 108 percent with very effective criteria. Keywords: Potency; Effectiveness; Realization of Revenue.

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Analysis of Factors That Influence the Compliance of Tax and Restaurant Taxes in Tabanan Regency of Bali, Indonesia

Cited by 7 publications

References 1 publication

Determinan Kepatuhan Wajib Pajak Hotel dan Restoran di Jakarta Barat

Determinan Kepatuhan Wajib Pajak Hotel dan Restoran di Jakarta Barat

Analisis Potensi Pajak Restoran dan Kontribusinya pada Pendapatan Asli Daerah Kabupaten Badung

Analisis Potensi dan Efektivitas Pemungutan Pajak Restoran Terhadap Realisasi Penerimaan Pajak Restoran Di Kecamatan Kuta Selatan

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