Eka Prayoga, Athmad and Pahala, Indra and Hasanah, Nuramalia (2021) Pengaruh Pemeriksaan Pajak, Pemahaman Peraturan, Sanksi Pajak, dan Relasi Sosial Terhadap Kepatuhan Wajib Pajak Restoran. Jurnal Akuntansi, Perpajakan dan Auditing, 2 (2). pp. 318-343. ISSN 2722-9823
Full text not available from this repository.Abstract
This study aims to examine the effect of tax audits, understanding of regulations, tax sanctions, and social relations on restaurant taxpayer compliance. The independent variables used in this study are tax audits, understanding of regulations, tax sanctions, and social relations. While restaurant tax compliance is a variable used as the dependent variable. This study uses primary data, namely data sourced from questionnaires. The sample used in this study are restaurant taxpayers registered with Badan Pendapatan Daerah (BAPENDA) DKI Jakarta. The sampling technique used in this study is the accidental samplingtechnique with a total of 50 restaurant taxpayers.Hypothesis testing using multiple linear regression method which is processed using the SPSS program.The results of hypothesis testing have proven that tax audits, understanding of regulations, and tax sanctions have a positive effect on restaurant taxpayer compliance. While the social relation variable has no effect on restaurant taxpayer compliance.
| Item Type: | Article |
|---|---|
| Subjects: | Ilmu Sosial > Pajak dan Perpajakan |
| Depositing User: | LPPM UNJ |
| Date Deposited: | 21 Mar 2025 05:27 |
| Last Modified: | 21 Mar 2025 05:34 |
| URI: | http://repository.unj.ac.id/id/eprint/55768 |
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