文章基本信息

标题：Taxes Performance Analysis as a Source of Local Revenue in the City of Pekanbaru
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作者：Syapsan ; Syapsan ; Munawar 等
期刊名称：Microeconomics and Macroeconomics
印刷版ISSN：2168-457X
电子版ISSN：2168-4588
出版年度：2015
卷号：3
期号：2
页码：35-45
DOI：10.5923/j.m2economics.20150302.03
语种：English
出版社：Scientific & Academic Publishing Co.
摘要：This study was conducted to analyze the influence of taxation services, awareness and extortion taxpayers on tax compliance. In addition, to analyze the influence of tax compliance on the performance of the hotel tax in the city of Pekanbaru. The unit of analysis in this study, hotel and lodgement which has more than 10 rooms. Total samples 102 respondents with hotel owners and lodgement owners. The analysis tool used is Structural Equation Modeling (SEM).Results of this study explained that the hotel tax compliance behavior is influenced by variables of service tax, hotel tax payer awareness and extortion. Formatting dominant indicator in service variable is organizational culture. Indicators dominant form of consciousness is characteristic variables and indicators taxpayer dominant form of bribery is variable transaction costs of the dominant form while the indicator variable tax compliance is the timeliness of paying taxes. Results of this study support the theory of Gunadi and strengthen the Theory of Planned Behaviour through illegal levies due to the shadow norms.
关键词：Tax Services; Awareness taxpayer; Illegal Payments; Taxpayer Compliance and Performance Hotel Tax