TAXPAYER COMPLIANCE MODELLING OF BUSINESS SECTORS HOTEL IN MATARAM USING PARTIAL LEAST SQUARE

Rusdi , Hidayat N and Bambang Widjanarko, Otok and Eddy , Poernomo and Nur Asikin, Amin (2015) TAXPAYER COMPLIANCE MODELLING OF BUSINESS SECTORS HOTEL IN MATARAM USING PARTIAL LEAST SQUARE. International Journal of Academic Research, 7 (3). ISSN 2075-4124

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        Abstract

        The results showed the Structural Equation Modeling approach Partial Least Square (PLS SEM) that the model of tax compliance in the field of hotel business is a fit model based on value R2, Q2.Satisfaction taxpayer hotel business sectors affected by the quality of taxpayer services, the level of satisfaction of the taxpayer, the taxpayer attitudes. Regional Tax Regulations do not affect the attitude of the taxpayer in the field of hotel business. The level of satisfaction of the taxpayer provides the largest indirect effect on the service qualityon tax compliance in the field of hotel business. Key words: Taxpayer Compliance, PLS, Valid, Reliable, R2, Q

        Item Type: Article
        Subjects: T Technology > TS Manufactures > TS155 Production management. Operations management
        Divisions: UNSPECIFIED
        Depositing User: Fatchullah ZA
        Date Deposited: 03 Nov 2017 15:57
        Last Modified: 24 Jan 2019 12:17
        URI: http://eprints.upnjatim.ac.id/id/eprint/7252

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