ANALISIS KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK PENGINAPAN DI KECAMATAN BUNGKU TENGAH KABUPATEN MOROWALI

Abstract

Tax accounting is an activity of recording finances in a business entity or institution to determine the amount of tax to be paid. In the world of taxation, accounting is actually not an official term. A more appropriate term is actually opening or recording. However, because of the tax system set by the government today, an institution or business entity is required to implement an accounting system. This research was conducted in Bungku Tengah District, Morowali Regency. This study aims to determine and analyze how taxpayer compliance in accommodation in Bungku Tengah District, Morowali Regency in paying regional taxes. The data analysis method used is descriptive using a case study approach. The results of this study are that there are still many business owners or taxpayers who depend on the government in the tax collection process. This is what drives late payments due to the lack of interest of taxpayers who also pay taxes directly to government offices such as BAPENDA which is responsible for collecting regional taxes.

Keywords: Taxpayer Compliance, Accommodation Tax