ANALISIS TINGKAT KEPATUHAN WAJIB PAJAK HOTEL DAN RESTORAN TERHADAP PEMASUKAN PAJAK DAERAH (Studi Kasus Pada Dinas Pendapatan Daerah Kabupaten Kaimana Papua Barat)

Abstract

This research was conducted to analyze the effect of the tax compliance level of hotel and restaurant taxpayers on local tax revenue. The object of this study used tax financial reports starting from January to December 2019. From the research sample, it was used to calculate the level of compliance of taxpayers for hotels and restaurants in Kaimana Regency, West Papua to local tax revenue, that hotel and restaurant taxpayer compliance has a significant effect together or simultaneously on local tax revenue. Partially hotel taxpayer compliance and restaurant taxpayer compliance have a positive and significant effect on local tax revenue.Keywords: Taxpayer compliance, local tax revenue