Pengaruh Pemeriksaan Pajak, Omset, Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Hotel Dan Restoran Di Kabupaten Jepara

Jurnal Akuntansi dan Perpajakan Pub Date : 2020-09-11 DOI:10.26905/ap.v6i1.4126

Yanto Yanto

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引用次数: 2

Abstract

Jepara many hotels and restaurants need to know compliance in tax payments, so the formulation of the problem in this research is how the influence of tax audits, turnover and tax penalties on hotel and restaurant taxpayer compliance in Jepara Regency? The purpose of this study was to analyze the effect of tax audits, turnover and tax sanctions on hotel and restaurant taxpayer compliance in Jepara Regency. The research sample is 104 hotel and restaurant taxpayers registered with the Regional Financial and Asset Management Agency of Jepara Regency. Data analysis tools used are multiple linear regression test and hypothesis test t. The results of data analysis revealed that the tax audit had a significant positive effect on hotel and restaurant taxpayer compliance in Jepara Regency, as evidenced by the significant value of 0,000; Tax sanctions have a significant positive effect on hotel and restaurant taxpayer compliance in Jepara Regency as evidenced by a significant value of 0.012; and Turnover does not affect the compliance of hotel and restaurant taxpayers in Jepara Regency proven by a significant value of 0.100. DOI: 10.26905/ap.v6i1.4126

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针对日本酒店典当行和餐馆强制遵守规定的订单检查员、监察专员和税务制裁

Jepara许多酒店和餐厅都需要了解纳税合规性，因此本研究中的问题是税务审计、营业额和税务处罚对Jepara Regency酒店和餐厅纳税人合规性的影响如何？本研究的目的是分析税务审计、营业额和税务制裁对Jepara Regency酒店和餐厅纳税人合规性的影响。研究样本为104名在Jepara Regency地区金融和资产管理局注册的酒店和餐厅纳税人。使用的数据分析工具有多元线性回归检验和假设检验t。数据分析结果表明，税务审计对杰帕拉县酒店和餐厅纳税人的合规性产生了显著的积极影响，其显著值为0000；税收制裁对Jepara Regency酒店和餐厅纳税人的合规性产生了显著的积极影响，其显著值为0.012；营业额不影响Jepara Regency酒店和餐厅纳税人的合规性，其价值为0.100。DOI:10.26905/ap.v6i1.4126

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Jurnal Akuntansi dan Perpajakan

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12 weeks