<![CDATA[Increasing Local Own-Source Revenue (PAD) is important for achieving regional fiscal independence. In Denpasar City, accommodation businesses, including hotels, villas, homestays, guest houses, and boarding houses, contribute significantly to local tax revenue. However, taxpayer compliance remains challenging due to delayed payments, inaccurate turnover reporting, and administrative sanctions. This study analyzes the implementation of tax sanction policies, identifies implementation barriers, and formulates solutions to improve taxpayer compliance. Using a descriptive qualitative approach, data were collected through observation, in-depth interviews, documentation, and literature review. Informants included Regional Revenue Agency officials, tax supervision officers, and accommodation business taxpayers. Data were analyzed using the interactive model of Miles, Huberman, and Saldaña, while policy implementation was examined using George C. Edwards III's framework: communication, resources, disposition, and bureaucratic structure. The findings show that sanctions have improved compliance among some taxpayers, although effectiveness remains suboptimal due to low taxpayer awareness, limited personnel, inadequate monitoring technology, and reporting delays. Improvements require stronger outreach, digital monitoring, personnel development, and inter-agency coordination. Keywords: Accommodation Businesses, Denpasar City, Policy Implementation, Tax Sanctions, Taxpayer Compliance]]>
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