Pengaruh Efektivitas Pemungutan Pajak Hotel dan Kepatuhan Wajib Pajak terhadap Pelunasan Pajak Daerah

Abstract

     The purpose of this research is to know and analyze the influence of tax collection effectivity and taxpayer compliance on local tax paid. By using the descriptive method, this researchsurveyed at 8 kinds of hotel in Bandung Town. The questionnaire was used as the research instrument supported by interview and documentation, and had been data collected from june 2007 until july 2007. Data analysis to test the hypothesis is multiple regression analysis by exercising software SPSS.     The result of this research shows that tax collection eflectivity both in the office of local revenue Bandung had been done effectively and taxpayer compliance is good, but not for the local tax paid that did not goes as the expected Simultaneously and partially the collection effectivity and taxpayer compliance have positive and significant effect on the local tax paid. This statistical conclusions had been interpreted in applicative solution.Key words : Tax collection effectivity, taxpayer compliance, and local tax paid