PENGARUH KONDISI KEUANGAN PERUSAHAAN, PEMERIKSAAN PAJAK DAN SIKAP WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK HOTEL
ABSTRACT: Hotel tax is one
source of local revenue increasing acceptance. Compliance taxpayers to comply
with tax obligations in force plays an important role in the acceptance of tax
revenue. This study aims to determine the effect of the company's financial
condition, tax audits, and taxpayer attitudes toward tax compliance hotels in
Denpasar Revenue Service. The sampling method in this research is done by using
accidental sampling technique. Respondents in this study amounted to 100
taxpayer acquired hotel based on the formula Slovin. Data were analyzed using multiple
linear regression analysis using SPSS 15:00 for windows. Based on the results
of the analysis can be concluded that the company's financial condition
variables, examination of tax and taxpayer attitudes positive impact on tax
compliance in Denpasar Revenue Service.
KEYWORDS: Financial Condition;
tax inspection; the Tax Payer Attitudes; Taxpayer Compliance
Penulis: Putu Tia Dewi
Prayatni, I Ketut Jati
Kode Jurnal: jpakuntansidd160106
