Strategy to Improve Taxpayer Compliance of Tourism Sector Workers in the South Badung Pratama Tax Office 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-i10-20ABSTRACT:
Taxpayer (WP) compliance is the main factor that greatly influences the increase in state revenue from the tax sector. This factor is very important to continue to study so as to produce appropriate strategic innovations to increase tax revenues. This is because WP compliance always experiences fluctuations that are very difficult to predict. This difficulty can be overcome by implementing a tax strategy that suits certain segments of taxpayer groups, 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 results of the qualitative analysis show that the right strategy to increase taxpayer compliance at KPP Pratama South Badung is through examples from public figures, print media and direct warnings.
KEYWORDS:
Tourism Sector; Strategy Taxpayer Compliance; Self-Employed; Private Sector Employees
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