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

Yanto Yanto

doi:10.26905/ap.v6i1.4126

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

Yanto Yanto

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

Keywords

Obedience; Turnover; Examination; and Sanctions

Full Text:

PDF

References

Arifin, A. H. (2019). Pengaruh Pengetahuan Pajak, Kualitas Pelayanan dan Pemeriksaan Pajak Terhadap Kepatuhan Wajib Pajak Restoran di Kabupaten Magelang. Tesis tidak dipublikasikan.

Arviana, N., & Sadjiarto, A. (2014). Pengaruh Pemahaman Peraturan, Omset, Pemeriksaan, Sanksi, Re-lasi Sosial, dan Persaingan Usaha Terhadap Kepatuhan Wajib Pajak Restoran di Mojokerto Tahun 2014. Tax & Accounting Review , 4 (1).

Dwiastari, I. (2017). Pengaruh Pemahaman Peraturan, Omset, Sanksi dan Relasi Sosial Terhadap kepatu-han Wajib Pajak (Studi Kasus Wajib Pajak Restoran Kota Pekanbaru Tahun 2012-2016). JOM Fekon , 7253.

Ghozali, Imam. (2018). Aplikasi Analisis Multivariate Dengan Program IBM SPSS (Edisi 9). Semarang: BP Universitas Diponegoro.

Irawan, S. (2017). Analisis Faktor-Faktor yang Mempengaruhi Penerimaan Pajak Hotel Kota Makassar Tahun 2011-2015. 62.

Mardiasmo. (2018). Perpajakan (Edisi Terbaru). Yogyakarta: Penerbit Andi.

Nowak, N. D. (2007). Tax Administration Theory and Practice. Jakarta: Salemba Empat.

Radar Kudus, J. P. (2019). Cegah Kebocoran, Pajak Hotel dan Restoran di Jepara Dikaji Ulang. Jepara: https://radarkudus.jawapos.com/read/2019/04/03/129365/cegah-kebocoran-pajak-hotel-dan-restoran-di-jepara-dikaji-ulang. Diunduh pada 22 Oktober 2019.

Resmi, S. (2013). Perpajakan. Jakarta: Salemba Empat.

Riadi, E. (2016). Statistik Penelitian (Analisis Manual dan IBM SPSS). Yogyakarta: Penerbit Andi.

Rizajayanti, D. S. (2017). Pengaruh Pemahaman Peraturan, Omset, Kualitas Pelayanan dan Sanksi Ter-hadap Kepatuhan Wajib Pajak ( Studi Kasus Pada Wajib Pajak Restoran di Kota Pekanbaru). JOM Fekom , 4, 957.

Sucandra, L. I., & Supadmi, N. L. (2016). Pengaruh Kualitas Pelayanan, Pemeriksaan pajak, Pengetahuan Perpajakan dan Sanksi Perpajakan pada Kepatuhan Wajib Pajak Restoran. E-Jurnal Akuntansi Uni-versitas Udayana, 1233.

Sugiyono. (2016). Statistika Untuk Penelitian. Bandung: Alfabeta.

Undang-Undang Ketentuan Umum Perpajakan Nomor 28 Tahun 2007 Pasal 1 ayat 1.

DOI: https://doi.org/10.26905/ap.v6i1.4126

Refbacks

There are currently no refbacks.

Indexing by

Index Copernicus International (ICI)

Tools:

Supported By:

JURNAL AKUNTANSI DAN PERPAJAKAN

Fakultas Ekonomi dan Bisnis
Universitas Merdeka Malang

Mailing Address:

Jalan Terusan Raya Dieng 62-64 Malang
East Java, Indonesia
Phone: 085855234000
Email: [email protected]

Username
Password
Remember me