Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal FISCAL: Jurnal Akuntansi dan Perpajakan
Salsabilla, Nadiva Arti
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Kepatuhan Wajib Pajak Hotel Di Badan Pendapatan Daerah Kota Madiun (Studi Kasus Hotel Bintang Lokal) Tahun 2021-2023 Salsabilla, Nadiva Arti; Sulistiyowati, Liliek Nur; Zahri, Rihan Mustafa
FISCAL: Jurnal Akuntansi dan Perpajakan Vol. 2 No. 2 (2024): JURNAL FISCAL: AKUNTANSI DAN PERPAJAKAN
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v2i2.20908

Abstract

This study aims to determine the level of compliance of hotel taxpayers at the Madiun City Regional Revenue Agency. The method in this research used is qualitative with a descriptive approach, which aims to describe tax compliance in depth. The population and sample of this study were 33 hotel taxpayers in Madiun city. Data is collected through 1 interviews, observation and documentation to get an overview of taxpayer compliance. The results show that the level of compliance of hotel taxpayers in Madiun city varies, with some taxpayers showing high compliance, while others still face various obstacles in fulfilling their tax obligations. Factors that influence taxpayer compliance such as understanding of tax regulations, the tax system, and socialization provided by the Madiun City Regional Revenue Agency. Recommendations from this study include increasing socialization and education about the importance of tax compliance. Thus, it is expected to increase the level of tax compliance in hotels in Madiun City.
Co-Authors Sulistiyowati, Liliek Nur Zahri, Rihan Mustafa