Taxpayer Compliance of Individuals Working in the Tourism Sector in the KPP Pratama South Badung Area
1Cokorda Krisna Yudha, 2I Made Wianto Putra, 3I Wayan Gde Yogiswara Darma Putra
1,2,3Faculty of Economics and Business, Warmadewa University, Bali, Indonesia
https://doi.org/10.47191/jefms/v7-i10-19ABSTRACT:
Taxpayer (WP) compliance has always been a concern for governments in many countries. The very important role of taxes in a country's development has been given rise to special attention for governments and researchers. Taxpayer compliance research is increasingly specifically targeting certain groups of taxpayers, especially those from potential sectors. Tourism is a potential tax-generating sector for the country. This research aims to determine the compliance of taxpayers who are tourism sector workers in the South Badung KPP Pratama area. The analysis was carried out using different tests on the compliance of taxpayers with the status of independent workers and private employees in the tourism sector. The test results show that the tax compliance of self-employed workers and private employees is not significantly different. This shows the success of the KPP Pratama South Badung in always improving taxpayer compliance in its work area.
KEYWORDS:
Taxpayer compliance; self-employed; private sector employees; tourism sector
REFERENCES:
1) Devos, K. (2012). The impact of tax professionals upon the compliance behavior of Australian individual taxpayers. Revenue Law Journal , 22 (1), 1–26. https://doi.org/10.53300/001c.6730
2) Ghozali, I. (2016). Multivariate Analysis Application with SPSS Program . Semarang: BP Undip.
3) Listyaningsih, D., Nurlaela, S., & Dewi, RR (2019). Implementation of PP No. 23 of 2018, Understanding of Taxation, and Tax Sanctions on Tax Compliance of Micro, Small, and Medium Enterprises in Surakarta City. EDUNOMIKA SCIENTIFIC JOURNAL , 3 (01). https://doi.org/10.29040/jie.v3i01.473
4) Putri, FY (2020). The Influence of Tax Understanding, Ease of Paying Taxes and Tax Service on MSME Taxpayer Compliance. Journal of Accounting Science and Research , 9 (1), 1–22. Retrieved from http://jurnalmahasiswa.stiesia.ac.id/index.php/jira/article/view/2782
5) Sarwendy, MW, & Sarsiti. (2021). The Influence of Tax Understanding, Tax Sanctions, and Tax Rates on MSME Taxpayer Compliance (Study on Micro, Small and Medium Enterprises Taxpayers in Surakarta). Surakarta Accounting Review (SAREV) , 3 (2), 101–110. Retrieved from https://ejournal.unsa.ac.id/index.php/sarev/article/view/778
6) Sugiyono. (2018). Quantitative Research Methods . Bandung: Alfabeta.
7) Sulistyorini, D. (2019). The Influence of Taxpayer Awareness, Taxpayer Understanding and Tax Service Quality on Taxpayer Compliance (Empirical Study at KPP Pratama Cikarang Selatan). Accountthink : Journal of Accounting and Finance , 4 (2). https://doi.org/10.35706/acc.v4i2.2202
8) Wahyuni, LR, & Purnamawati, IGA (2020). Analysis of Internal and External Factors Affecting Tax Compliance of MSMEs in Buleleng Regency. Scientific Journal of Accounting and Humanities , 10 (3), 381–392. Retrieved from https://ejournal.undiksha.ac.id/index.php/JJA/article/view/26150
