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.