期刊名称：Russian Journal of Agricultural and Socio-Economic Sciences
印刷版ISSN：2226-1184
电子版ISSN：2226-1184
出版年度：2019
卷号：86
期号：2
页码：216-227
DOI：10.18551/rjoas.2019-02.25
语种：English
出版社：Russian Journal of Agricultural and Socio-Economic Sciences
摘要：This study aims to examine the effect of service quality, enforcement of tax sanctions, distributive justice and moral obligations of hotel and restaurant taxpayers on tax compliance. The study was conducted in Tabanan Regency, Bali, Indonesia with respondents to the owners or general managers of hotels and restaurants. The method of determining the sample with probability sampling using proportional stratified random sampling technique. So that 65 respondents were obtained. The source of research data is primary data collected by the method of Data analysis technique used is multiple linear regression. The analysis shows that distributive justice has a positive effect on hotel and restaurant taxpayer compliance, service quality has a positive effect, while enforcement of tax sanctions and moral obligations has no effect on hotel and restaurant taxpayer compliance in Tabanan Regency.
