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p-Index From 2020 - 2025
0.23
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All Journal MES Management Journal
Jevita Joni
Unknown Affiliation
Religion Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Analisis Tingkat Kepatuhan Wajib Pajak Hotel di Kecamatan Rantepao Jevita Joni; Marinus Ronal; Marchelin
MES Management Journal Vol. 3 No. 2 (2024): MES Management Journal 
Publisher : MES Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mesman.v3i3.413

Abstract

This research aims to analyze the level of hotel tax compliance in Rantepao District. This research aims to analyze the level of hotel tax compliance in Rantepao District. The research method used is a quantitative method with a sample of 4 hotels with the results of this research. This research shows that the level of hotel tax compliance in Rantepao District varies, with the majority of hotels showing good compliance, 75% of the hotels sampled in this research are categorized as compliant taxpayers because they fulfill their tax obligations well, demonstrate conformity of reporting, timeliness of payments, and completeness of dokuments in accordance with regulations and 25% are categorized as non-compliant taxpayers possibly due to a lack of understanding of the importance of tax comlpiance.
Co-Authors Marchelin Marinus Ronal Marinus Ronal