Pengaruh kesadaran pajak, kemudahan pajak dan sanksi pajak terhadap kepatuhan wajib pajak hotel dan restoran di kota Surabaya

Anugerah Pratama, Anjasmara (2019) Pengaruh kesadaran pajak, kemudahan pajak dan sanksi pajak terhadap kepatuhan wajib pajak hotel dan restoran di kota Surabaya. Other thesis, Wijaya Kusuma Surabaya university.

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Abstract

ABSTRACT This study aims to examine the effect of tax awareness, ease of tax and tax sanctions on hotel and restaurant taxpayer compliance in the city of Surabaya. And for data collection techniques in this study using research methods from 55 hotel and restaurant taxpayers by searching, collecting, processing and the presentation of data that is true, concrete and real the data used is primary data through a questionnaire containing answers to respondents of hotel and restaurant taxpayers. Statistical tests used using multiple linear regression, the partial effect used is the t-test and the simultaneous effect used is F-test and the author use a significance level of 5% with the results of F count 28,762 with a significance level of 0.000 (below 0.005) Based on the level of significance, it is concluded that H0 is rejected and H1 is accepted. And by t-test produces a partial conclusion that has a significant influence on taxpayer compliance with the results of 0,009 for (X1), 0.006 for (X2) and 0,021 for (X3) the conclusion of the analysis results is based on the F test on multiple linear regression influences simultaneous to taxpayer compliance and based on t test on multiple linear regression that awareness of taxes, ease of tax, tax sanctions have a significant influence on tax compliance. Keywords: tax awareness, tax convenience, tax sanctions, tax compliance

Item Type:	Thesis (Other)
Uncontrolled Keywords:	Keywords: tax awareness, tax convenience, tax sanctions, tax compliance
Subjects:	H Social Sciences > HC Economic History and Conditions
Divisions:	Faculty of Economic and Business > Accounting Study Program
Depositing User:	Anjasmara Anugrah Pratama
Date Deposited:	19 Aug 2019 06:51
Last Modified:	19 Aug 2019 06:51
URI:	http://erepository.uwks.ac.id/id/eprint/4234

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