ANALISIS PENGARUH PEMAHAMAN PERATURAN, PENERAPAN KEBIJAKAN DAN KEMUDAHAN ADMINISTRASI TERHADAP KEPATUHAN MEMBAYAR PAJAK HOTEL DAN RESTORAN DI KABUPATEN BADUNG - Kumalayani, Putu Ary; Sukarsa, Made; Yasa, Nyoman Mahaendra (E-Jurnal Ekonomi dan Bisnis Universitas Udayana, 2016)
Economic development is the main road to prosper. The results of hypothesis testing was done by using structural equation modeling (SEM) showed that the understanding of the tax regulations and significant positive effect on adherence pay taxes in Badung.
Keywords: kepatuhan membayar pajak, pemahaman peraturan pajak, penerapan kebijakan pajak, kemudahan administrasi perpajakan