JAKED
Vol 18 No 1 (2023): Mei

Pengaruh Sosialisasi Perpajakan, Sanksi Pajak, Dan Kualitas Layanan Perpajakan Terhadap Kepatuhan Wajib Pajak Hotel, Restoran, Dan Hiburan Di Kota Makassar

Yusran Mansyur (Institut Teknologi dan Bisnis Nobel Indonesia Makassar)
Sylvia Sjarlis (Institut Teknologi dan Bisnis Nobel Indonesia Makassar)
Zainal Abidin (Institut Teknologi dan Bisnis Nobel Indonesia Makassar)

Article Info

Publish Date
12 Jun 2023

Abstract

This study aims to determine and analyze the effect of tax socialization, tax sanctions and taxpayer compliance at the Makassar City Regional Revenue Agency. The type of research is quantitative with a survey approach. This research was conducted at the Regional Revenue Agency with a research time of 2 months. This study used a survey by distributing questionnaires. The population used is the taxpayers. The sampling technique used the Hair formula where 360 samples were obtained. The analytical method used is Multiple Linear Regression Analysis. The results of this study prove that tax socialization, tax sanctions and taxpayer compliance have a positive and significant effect on taxpayer compliance in Makassar City. The coefficient of determination in this study is 14.1%.

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Journal Info
JAKED
Website

Abbrev

JAKED

Publisher

Universitas Cenderawasih

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi dan Keuangan Daerah (JAKD) merupakan jurnal peer review (peer-reviewed journal) yang dipublikasi oleh Universitas Cenderawasih, Fakultas Ekonomi dan Bisnis, Program Studi Akuntansi. JAKD merupakan forum informasi dan komunikasi penelitian akuntansi antara komunitas akademisi dan ...