Taxpayer Compliance of Individuals Working in the Tourism Sector in the KPP Pratama South Badung Area

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.

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Publication Details

Journal
Journal of Economics Finance and Management Studies
Published
2024-10-17
DOI
https://doi.org/10.47191/jefms/v7-i10-19
Primary Topic
Taxation and Compliance Studies
Type
article
Field-Weighted Citation Impact
0.00
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article

Taxpayer Compliance of Individuals Working in the Tourism Sector in the KPP Pratama South Badung Area

Cokorda Krisna Yudha, I Wayan Gde Yogiswara Darma Putra, I Made Wianto Putra
Journal of Economics Finance and Management Studies
Taxation and Compliance Studies
article

Taxpayer Compliance of Individuals Working in the Tourism Sector in the KPP Pratama South Badung Area

Cokorda Krisna Yudha, I Wayan Gde Yogiswara Darma Putra, I Made Wianto Putra
article en

Abstract

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.

Journal of Economics Finance and Management StudiesVol. 07(10)
Decent work and economic growth
Openalex Percentile: Top 78%
Taxation and Compliance Studies
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Taxpayer Compliance of Individuals Working in the Tourism Sector in the KPP Pratama South Badung Area — Cokorda Krisna Yudha, I Wayan Gde Yogiswara Darma Putra, et al. · Journal of Economics Finance and Management Studies (2024) | TGRS Research Map | TGRS