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ANALISIS KEPATUHAN WAJIB PAJAK HOTEL DI KABUPATEN GARUT

  • Kategori : TA Mahasiswa
  • Penulis : Fahmi Al Fikri
  • Identitas : 24022115121 - S1 Akuntansi
  • Abstrak :

    This research is entitled "Analysis of Hotel Taxpayer Compliance in Garut Regency" The purpose of this research is to determine the compliance of hotel taxpayers in Garut Regency. The research method used is descriptive analysis method. Data collection techniques used library research and interview research. Data analysis technique is done by processing the data that is assisted with analysis tools including data reduction, data display and conclusion. The results showed that compliance of taxpayers in registering themselves, compliance to repay notification letters, compliance in the calculation and payment of tax payable and taxpayers who filled out honestly, completely and correctly notification letters in accordance with the provisions, and the four indicators were not fully fulfilled which where of 101 hotels there are 47 hotels that must be visited by BAPENDA officers to return the notification letter, also in compliance with the calculation and payment of tax payable is still not in accordance with the field and is still late in payment and 80% of hotels do not submit their SPTPD with a companion, so that taxpayers in Garut Regency is not compliant. Keywords: Taxpayer Compliance, Hotel Tax

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