EFFECT OF AWARENESS AND TAXATION SANCTIONS ON HOTEL TAXPAYER COMPLIANCE (EMPIRICAL STUDY OF 5-STAR HOTELS IN BANDUNG CITY, REGISTERED IN THE REGIONAL REVENUE SERVICE OF BANDUNG CITY FOR THE PERIOD OF 2016 - 2019)

Abstract

This study aims to significantly identify awareness and tax sanctions affecting hotel taxpayer
compliance for the period of 2016-2019. The factors tested in this study are awareness of taxpayers
and tax sanctions as an independent variable, while hotel taxpayer compliance as the dependent
variable. The research method used in this research is descriptive and verification. The population in
this study is a 5-star hotel taxpayer in the city of Bandung registered with the Regional Revenue
Management Agency from 2016 to 2019. The sampling technique used is the purposive sampling
method. So the sample in this study is in 10 5 star hotels scattered in the city of Bandung and the
number of samples determined is as many as 50 respondents. While the data analysis used in this
study is the analysis of the correlation coefficient and regression analysis. The program used to
analyze data uses SPSS Version 20. The results of this study indicate that tax awareness and
sanctions significantly affect hotel taxpayer compliance. Also, the results of the study also showed
that the magnitude of the effect of awareness and taxation sanctions affected the compliance of hotel
taxpayers by 56.4% and the remaining 43.6% was influenced by other factors not examined. The
results of this study indicate that significantly tax awareness and sanctions affect hotel taxpayer
compliance. In addition, the results of the study also showed that the magnitude of the effect of
awareness and taxation sanctions affected the compliance of hotel taxpayers by 56.4% and the
remaining 43.6% was influenced by other factors not examined. The results of this study indicate
that significantly tax awareness and sanctions affect hotel taxpayer compliance. In addition, the
results of the study also showed that the magnitude of the effect of awareness and taxation sanctions
EFFECT OF AWARENESS AND TAXATION SANCTIONS ON HOTEL TAXPAYER COMPLIANCE PJAEE, 17 (5) (2020)
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affected the compliance of hotel taxpayers by 56.4% and the remaining 43.6% was influenced by
other factors not examined