Pengaruh Kualitas Pelayanan, Kewajiban Moral, Sanksi Pajak dan Tapping Box pada Kepatuhan Wajib Pajak Hotel
| Main Authors: | Mitha Pratiwi, Ni Putu, Merkusiwati, Ni Ketut Lely Aryani |
|---|---|
| Format: | Article info application/pdf eJournal |
| Bahasa: | eng |
| Terbitan: |
Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region
, 2019
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| Online Access: |
https://ojs.unud.ac.id/index.php/Akuntansi/article/view/45502 https://ojs.unud.ac.id/index.php/Akuntansi/article/view/45502/28190 |
Daftar Isi:
- The purpose of this study was to determine the effect of service quality, moral obligations, tax sanctions and the application of transaction recording devices (Tapping Box) on hotel taxpayer compliance at the Regional Financial and Asset Management Agency of Gianyar Regency. This research was conducted at all hotels that have been installed by tapping box devices that are spread in Gianyar Regency. The data analysis technique used is multiple linear regression analysis. Based on the results of the study, this study shows that service quality variables, moral obligations, tax sanctions, and the application of transaction recording devices (Tapping Box) have a positive effect on taxpayer compliance in paying hotel taxes at the Regional Financial and Asset Management Agency of Gianyar Regency. This means that the better quality of service, moral obligations, tax sanctions, and the application of transaction recording devices (Tapping Boxes) will encourage taxpayers to fulfill their tax obligations. Keywords: Service quality, moral obligation, tax sanction, tapping box
- Tujuan dari penelitian ini adalah untuk mengetahui pengaruh kualitas pelayanan, kewajiban moral, sanksi pajak dan penerapan alat perekam transaksi (Tapping Box) pada kepatuhan wajib pajak hotel di Badan Pengelolaan Keuangan dan Aset Daerah Kabupaten Gianyar. Penelitian ini dilakukan pada semua hotel yang telah di pasangkan alat tapping box yang tersebar di Kabupaten Gianyar. Jumlah sampel yang digunakan adalah 144 wajib pajak hotel yang telah di pasang Tapping Box metode penentuan sampel yang digunakan adalah metode purposive sampling. Teknik analisis data yang digunakan adalah analisis regresi linear berganda. Berdasarkan hasil penelitian, penelitian ini menunjukkan bahwa variabel kualitas pelayanan, kewajiban moral, sanksi pajak, dan penerapan alat perekam transaksi (Tapping Box) berpengaruh positif pada kepatuhan wajib pajak dalam membayar pajak hotel di di Badan Pengelolaan Keuangan dan Aset Daerah Kabupaten Gianyar. Artinya, semakin baik kualitas pelayanan, kewajiban moral, sanksi pajak, dan penerapan alat perekam transaksi (Tapping Box) akan mendorong wajib pajak untuk memenuhi kewajiban perpajakannya. Kata kunci: kualitas pelayanan, kewajiban moral, sanksi pajak, tapping box