<![CDATA[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.]]>
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