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All Journal Jambi Accounting Review (JAR)
Hendrayanti, Mayang Putri
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Economics, Econometrics & Finance

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TINGKAT KEPATUHAN WAJIB PAJAK DALAM PEMUNGUTAN PAJAK HOTEL PADA BPPRD KOTA JAMBI Hendrayanti, Mayang Putri; Heriyani, Heriyani
Jambi Accounting Review (JAR) Vol 7 No 1 (2026): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/t71sfp58

Abstract

The purpose of this report is to determine the level of hotel taxpayer compliance in carrying out tax obligations and to identify the obstacles affecting taxpayer compliance in hotel tax collection at the Regional Revenue and Retribution Management Agency (BPPRD) of Jambi City. The writing method used in this report is a qualitative descriptive method through observation, interviews, and documentation. The results of the study indicate that the level of hotel taxpayer compliance at BPPRD of Jambi City still faces several obstacles, such as delays in tax payment and reporting, low taxpayer awareness, and less optimal supervision of hotel taxpayers. The level of taxpayer compliance has an important influence on optimizing regional tax revenue, especially in hotel tax collection in Jambi City.
Co-Authors Heriyani, Heriyani