Does Service Quality, Digitalization of Tax Services, Understanding, and Taxpayer Awareness Effects on Hotel Taxpayer Compliance?
Journal Title: Journal of Economics, Finance and Management Studies - Year 2024, Vol 7, Issue 06
Abstract
Taxpayer compliance is an obedient and obedient attitude carried out by taxpayers in fulfilling tax responsibilities in accordance with applicable regulations. This research aims to determine the effect of service quality, digitization of tax services, understanding and awareness of taxpayers on hotel taxpayer compliance at the Badung Regency Regional Revenue Agency. This research is based on Attribution Theory and uses a purposive sampling technique to determine the sample. The sample in this research were 184 respondents. Technical analysis data of this research uses multiple linear regression analysis. The results of this research indicate that service quality, digitalization of tax services, tax understanding, and taxpayer awareness have a positive effect on taxpayer compliance
Authors and Affiliations
Ida Ayu Nadia Asawista Rajeswari , Maria M. Ratna Sari , Ni Made Dwi Ratnadi , Anak Agung Gde Putu Widanaputra
Keywords
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- EP ID EP738114
- DOI 10.47191/jefms/v7-i6-49
- Views 84
- Downloads 0
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