Abstract: This study aims to determine the effect of taxpayer awareness and tax sanctions on taxpayer compliance by conducting empirical testing. This research was conducted at the Office of the Regional Revenue Agency/ Pasedahan Agung, Badung Regency. The entire population is used as a research sample of 51 taxpayers. Data collection was done by using a questionnaire. The data analysis technique used is multiple linear regression analysis. The results showed that taxpayer awareness had no effect on taxpayer compliance of boarding house hotels. On the other hand, tax sanctions have a significant positive effect on taxpayer compliance with boarding houses.
Keywords: Taxpayer Awareness; Tax Sanctions; Taxpayer Compliance.
Title: The Effect of Taxpayer Awareness and Tax Sanctions on Hotel Taxpayer Compliance (Study on the Taxpayer of the Boarding House Hotel in South Kuta District)
Autor: Felisia Metanoia, Ni Luh Supadmi
International Journal of Management and Commerce Innovations
ISSN 2348-7585 (Online)
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