The effect of administration system and tax reports on line on service quality and restaurant’s tax-payer compliance in Badung Regency

  • Nyoman Sentosa Hardika Politeknik Negeri Bali
  • I Ketut Sukayasa Politeknik Negeri Bali
  • Ni Nyoman Yintayani Politeknik Negeri Bali

Abstract

Administration system and tax reports have significant role in increasing tax-payer compliance as well as the quality of service. The purpose of this research is to describe the effect of implementation of administration system and tax reports by on line on the quality of service and restaurant tax-payer compliance in area of Badung Regency. This research is quantitative research which use primary and secondary data and then analyzed using structural equation model (SEM). The analysis result shows that administration system and tax reports by on line have significant effect on tax-payer compliance, which shown by significant values 0,00 (0,00<0,05). The quality of service has significant effect to taxpayer compliance is shown by significant value as 0,00 (0,00<0,05). Administration system and tax reports by on line do not have significant effect on quality of service shown by 0,30 (0,30>0,05). For institution, in this case Regional Revenues Agency of Badung Regency, it is suggested to increase services, accuracy and simplicity of administration and reports system as well as to tax payer to continually update the new tax regulations to increase tax-payer compliance.

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Published
May 14, 2018
How to Cite
SENTOSA HARDIKA, Nyoman; SUKAYASA, I Ketut; YINTAYANI, Ni Nyoman. The effect of administration system and tax reports on line on service quality and restaurant’s tax-payer compliance in Badung Regency. Proceedings, [S.l.], v. 1, n. 1, p. 134-140, may 2018. Available at: <http://ojs.pnb.ac.id/index.php/Proceedings/article/view/856>. Date accessed: 11 dec. 2018.