Tourism seasonality and tax compliance of hotel and accommodation sector in Magelang Regency, Indonesia: Mediating role of intention to comply

Tourism seasonality and tax compliance of hotel and accommodation sector in Magelang Regency, Indonesia: Mediating role of intention to comply

Research aims: This research examined the effect of hotel and accommodation performance during peak seasons on tax compliance, especially tourism seasonality-based financial performance, intention to comply, and tax compliance behavior. This research also examined the effect of tourism seasonality-b...

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Bibliographic Details
Main Authors: Suci Nasehati Sunaningsih, Agustina Prativi Nugraheni, Alex Johanes Simamora, Budi Hartono, Mumpuni Wahyudiarti Sitoresmi
Format: Article
Language:English
Published: Universitas Muhammadiyah Yogyakarta 2024-09-01
Series:Journal of Accounting and Investment
Subjects:
intention to comply
tax compliance behavior
tourism seasonality
Online Access:https://journal.umy.ac.id/index.php/ai/article/view/22094
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