THE INFLUENCE OF TAXPAYER'S UNDERSTANDING ON HOTEL TAX COMPLIANCE IN GORONTALO CITY

सार

This study aims to describe how influential the understanding of having to tax is. This research uses quantitative research procedures with a special approach. The Effect of Understanding Having Taxes and Tax Sanctions on Compliance with Having Taxes of Individuals Carrying Out Business Activities and Free Work (Regional Research at KPP Pratama Gorontalo). In the working area of KPP Pratama Gorontalo in Gorontalo City. Understanding of having to pay taxes and tax sanctions jointly affect compliance with paying taxes of individuals who carry out business activities and free work in the working area of KPP Pratama Gorontalo. As a source of regional government revenue, hotel taxes have a large potential, especially for tourist areas in Indonesia. One of the factors that determine the level of tax revenue is tax compliance. This research seeks to explore the level of understanding of tax payers and knowledge of hotel tax payers in Gorontalo City, the quality of tax services provided by the Regional Financial Body (BKD) as tax authorities, and the influence of these three variables on tax compliance in Batu City. The research object of this research is hotel taxpayers who carry out their business activities in Gorontalo City. Information from explanatory research with a quantitative approach was collected through questionnaires, which were distributed to 60 respondents who were selected using the cluster sampling method. Information was analyzed using a linear regression procedure assisted by tools in the IBM SPSS 21 application. The results of this research show that understanding of tax obligations, tax knowledge, and quality of tax services have a positive influence on hotel tax compliance in Batu City. The implication of this research is that the implementation of BKD programs that aim to increase the desire to comply can increase the value of tax understanding, tax knowledge, and satisfaction with the quality of tax services.