The Analysis of The Understanding and Awareness Level of Taxpayer Toward Hotel Tax ( Boarding House Category)

Ridhya, Dwi Andriani (2019) The Analysis of The Understanding and Awareness Level of Taxpayer Toward Hotel Tax ( Boarding House Category). Diploma thesis, Universitas Andalas.

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Abstract

This research aims to analyze the level of taxpayer understanding of the socialization of taxation knowledge and the awareness of taxpayer as owner of boarding house toward hotel tax (especially boarding house) based on Regional Regulation No. 8 Year 2011 in Padang. This research is descriptive qualitative research that uses primary data. The data obtained by spreading the questioner and interview directly with taxpayer as owner of boarding house listed in The Regional Revenue Agency at Padang. The measurement is using Likert Scale to measure the understanding and awareness of taxpayer. The result of this study proved that the level of understanding of taxpayer is standard level that most of respondents understand about the boarding house tax and the level awareness is bad level that taxpayer less realize to importance paying the boarding house tax. Keywords: Hotel Tax, Boarding House Tax, Understanding, Awareness of taxpayer.

Item Type: Thesis (Diploma)
Primary Supervisor: Dra. Husna Roza, MCom (Hons), Ak., Ca
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: S1 Akuntansi Akuntansi
Date Deposited: 10 Oct 2019 10:00
Last Modified: 10 Oct 2019 10:00
URI: http://scholar.unand.ac.id/id/eprint/49788

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