PENGARUH KUALITAS PELAYANAN, KEWAJIBAN MORAL, SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK HOTEL

Abstract

Taxpayer compliance in paying taxes is an important factor in increasing tax revenues, it is necessary to examine the factors that influenced the taxpayer compliance, such as service quality, moral obligation and the existence of tax sanctions. The purpose of this research is to know the quality of service, moral obligation and tax sanction to compliance mandatory hotel tax.The population that been used is taxpayer hotels four and five star registered in DISPENDA in the Surabaya city. The data used in the research is the primary data (from the questionnaire). Sampling technique used purposive sampling, obtained a sample of research amounted to 31 people. The analytical technique used is to use multiple linear regression. The results of tests conducted indicate the quality of services, moral obligations and tax penalties influenced the compliance of hotel taxpayers. This result is supported by 61.2% determination coefficient of determination which shows the contribution of service quality, moral obligation and taxation sanction to hotel taxpayer compliance is big. The test results partially shows that each variable of service quality, moral obligation and tax sanction have positive and significant influence to taxpayer compliance
Keywords: Service quality, moral obligation, taxation sanction taxpayer compliance