Pengaruh Sosialisasi dan Sanksi Perpajakan Terhadap Kepatuhan Pajak Restoran Di Kota Palembang Terhadap Penerapan Sistem E-tax
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Institusion

Universitas Katolik Musi Charitas

Author

., Andi

Subject

HG Finance 

Datestamp

2021-09-01 08:32:16 

Abstract :
This study aims to determine the effect of socialization and tax sanctions on the compliance of Restaurant and Restaurant Taxpayers in Palembang City on the implementation of E-tax. The data used is primary data. The population and research are Restaurant and Restaurant business entities that have been registered with BPPD, and have used the E-tax tool. The sampling technique used was purposive sampling method and obtained 80 restaurant or restaurant business entities. Hypothesis testing is done by multiple regression analysis. The results of this study indicate that socialization affects restaurant taxpayer compliance and tax sanctions have no effect on restaurant taxpayer compliance. Keywords: Socialization, tax sanctions, taxpayer compliance. 

File :
EA-2021-1721068-cover.pdf
EA-2021-1721068-abstract.pdf
EA-2021-1721068-complete.pdf
EA-2021-1721068-summary_id.pdf
EA-2021-1721068-tableofcontent.pdf
EA-2021-1721068-chapter1.pdf
EA-2021-1721068-chapter2.pdf
EA-2021-1721068-chapter3.pdf
EA-2021-1721068-chapter4.pdf
EA-2021-1721068-conclusion.pdf
EA-2021-1721068-reference.pdf
EA-2021-1721068-attachment.pdf