ANALISIS DETERMINAN TINGKAT KEPATUHAN MATERIAL PEMILIK USAHA KOS TERHADAP PAJAK HOTEL DI KOTA SEMARANG

Abstract

The reason for choosing this topic was based on the establishment of Dormitory Category of Hotel Taxation article 1 verse 6 Regional Regulation of Semarang City number 3 of 2011 about Tax on Hotels and Inns. The collection of Dormitory Tax on Semarang City has begun from 2013, but even until 2016 the tax collection target was not achieved. Because of the latter, the research was commenced in the intention of finding out the cause of this nonobedience of tax collecting process. This research uses 1 dependent variable which is Tax Compliance and 7 independent variables of Income, environment, tax sanctions, tax services & appeals, tax awareness, perception on transparency of tax usage & allocation, and perception & accountability of efficiency of tax payment system. The data used on this research is prime data from questionnaire attended by 110 respondents which made of various dormitory owners in Semarang City that are officially listed as Taxpayer, and also secondary data that is used as support data for this research. Respondents were chosen from random sampling. The Data Analysis Method used in this research is double linear regression analysis with the use of SPSS 22 program for Windows. The result shown by this research are: (1) The variables of Income, tax services & appeals, perception on transparency of tax usage & allocation, and perception & accountability of efficiency of tax payment system are significantly influence the tax payment of taxpayer in Semarang City. (2) Variables of environment, Tax sanctions and Tax awareness are insignificantly influence the tax payment of taxpayer in Semarang City.