Pengaruh Penerapan Tapping Box, Sanksi Pajak, Dan Kualitas Pelayanan Terhadap Kepatuhan Wajib Pajak Restoran Kota Batam

dc.contributor.advisorArniati
dc.contributor.authorArniati
dc.contributor.authorFebyhola, Thania
dc.date.accessioned2024-07-09T03:11:40Z
dc.date.available2024-07-09T03:11:40Z
dc.date.issued2024-07-09
dc.descriptionN/A
dc.description.abstractAbstract : Tax compliance is the behavior of taxpayers to fulfill all tax obligations and exercise their taxation rights. The study aims to provide evidence regarding the effect of Tapping Box implementation, tax sanctions, and service quality on taxpayer compliance in paying restaurant tax in Batam City. The research was conducted at restaurants registered with the Batam City Regional Revenue Agency. The sample in the study is a restaurant that has used the Tapping Box. Determination of the sample using purposive sampling method using the Slovin formula so that 40 restaurants were obtained as samples. Data collection using a questionnaire. The data analysis technique used is multiple linear regression analysis. The results of hypothesis testing show that the Tapping Box application variable has no effect on restaurant taxpayer compliance in Batam City, tax sanctions have a positive effect on restaurant taxpayer compliance in Batam City, and service quality has no effect on restaurant taxpayer compliance in Batam City. Research is useful to be an innovation from previous research and the results of the study can be used by the Batam City Regional Revenue Agency as an analysis of restaurant taxpayer compliance in Batam City.
dc.description.sponsorshipN/A
dc.identifier.citationAPA
dc.identifier.kodeprodiKODEPRODI62301#AKUNTANSI MANAJERIAL
dc.identifier.nidnNIDN1007117401
dc.identifier.nimNIM4112001095
dc.identifier.urihttps://repository.polibatam.ac.id/handle/PL029/1792
dc.language.isoother
dc.publisherPoliteknik Negeri Batam
dc.relation.ispartofseriesDraft Politeknik Negeri Batam
dc.titlePengaruh Penerapan Tapping Box, Sanksi Pajak, Dan Kualitas Pelayanan Terhadap Kepatuhan Wajib Pajak Restoran Kota Batam
dc.typeArticle
Files
Original bundle
Now showing 1 - 3 of 3
Loading...
Thumbnail Image
Name:
Artikel Final_ Thania Febyhola.pdf
Size:
747.41 KB
Format:
Adobe Portable Document Format
Description:
Loading...
Thumbnail Image
Name:
Lembar Pengesahan_Thania Febyhola.pdf
Size:
197.24 KB
Format:
Adobe Portable Document Format
Description:
Loading...
Thumbnail Image
Name:
Thania Febyhola_4112001095_AM8D (Bebas Perpus).pdf
Size:
244.12 KB
Format:
Adobe Portable Document Format
Description:
License bundle
Now showing 1 - 1 of 1
Loading...
Thumbnail Image
Name:
license.txt
Size:
1.71 KB
Format:
Item-specific license agreed upon to submission
Description: