PENGARUH TINGKAT KEPATUHAN WAJIB PAJAK HOTEL DAN RESTORAN TERHADAP PENERIMAAN PAJAK DAERAH DI KOTA PALOPO

RUSMULYA, EGA OKTAVIA PENGARUH TINGKAT KEPATUHAN WAJIB PAJAK HOTEL DAN RESTORAN TERHADAP PENERIMAAN PAJAK DAERAH DI KOTA PALOPO. PENGARUH TINGKAT KEPATUHAN WAJIB PAJAK HOTEL DAN RESTORAN TERHADAP PENERIMAAN PAJAK DAERAH DI KOTA PALOPO. (Submitted)

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Abstract

This study aims to determine and analyze the effect of hotel and restaurant taxpayer compliance on local tax revenues. The population and sample in this study are data on the realization of hotel tax receipts, restaurant taxes and local taxes for 5 periods from the 2016-2020 fiscal year sourced from the Palopo City Regional Revenue Agency. This type of research data is secondary data with multiple linear regression analysis using the Eviews 10 analysis tool. The results of the correlation analysis show a very strong relationship between the level of hotel taxpayer compliance with local tax revenues and the level of restaurant taxpayer compliance with local tax revenues. The results of the T statistic test show a positive and partially significant effect between the level of hotel and restaurant taxpayer compliance on local tax revenues. The results of the F statistic test show that the level of compliance of hotel and restaurant taxpayers simultaneously has a significant effect on local tax revenues. Keywords: hotel tax compliance level, taxpayer compliance level restaurant, local tax revenue

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