<![CDATA[Study aims to determine and analyze the effects of Tax Digitalization and Digital Disinformation on Hotel Taxpayer Compliance in Bulungan Regency. The research was conducted in Bulungan Regency using questionnaires as the primary data collection instrument. The data were analyzed using a quantitative descriptive approach. Tax Digitalization and Digital Disinformation are factors that may influence Hotel Taxpayer Compliance in Bulungan Regency. Tax Digitalization, through the provision of digital tax reporting and payment services, is intended to facilitate and accelerate the fulfillment of tax obligations and thereby improve taxpayer compliance. However, Digital Disinformation concerning various negative claims about tax revenues and the alleged misuse of tax proceeds by the Government has become an increasingly prevalent phenomenon in society and may affect Hotel Taxpayer Compliance. Results of the study show that, partially, Tax Digitalization has a positive and significant effect on Hotel Taxpayer Compliance. Likewise, Digital Disinformation has a negative and significant effect on Hotel Taxpayer Compliance at a 5% significance level. Simultaneously, Tax Digitalization and Digital Disinformation have a significant effect on Hotel Taxpayer Compliance at the 5% significance level. Tax Digitalization and Digital Disinformation jointly account for 59% of the variation in Hotel Taxpayer Compliance, while the remaining 41% is explained by other factors not examined in this study.]]>
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