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- W4285166557 abstract "This study aims to simultaneously analyze the effect of the self-assessment system and tax sanctions on hotel tax receipts in Denpasar City, partially analyze the positive effect of the selfassessment system and tax sanctions on hotel tax receipts in Denpasar City and analyze the role of tax sanctions capabilities in moderating the effect of the self-assessment system on hotel tax revenues in Denpasar City. Hotel tax is a local tax that has the largest proportion among other local taxes in increasing local revenue (PAD) in Denpasar city, therefore this hotel tax is a focus for many people so that hotel tax revenues can increase every year. The research was conducted on hotel taxpayers in Denpasar City. Research data were collected through in-depth interviews. The sample in this study were 86 respondents. The method used to determine the number of samples in this study used a non-probability sampling technique; non-random sampling. This sampling was carried out using the Accidental Sampling technique, which is a sampling technique based on chance, so that the researchers took samples from anyone they met without prior planning. The data analysis technique used is the Moderated Regression Analysis (MRA) test. The results showed a significant effect between the self-assessment system and tax sanctions simultaneously on hotel tax revenues in Denpasar City, a significant positive effect between the self-assessment system and partial tax sanctions on hotel tax revenues in Denpasar City. Tax sanctions moderate the effect of the self-assessment system on hotel tax revenues." @default.
- W4285166557 created "2022-07-14" @default.
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- W4285166557 date "2022-01-01" @default.
- W4285166557 modified "2023-09-25" @default.
- W4285166557 title "THE ROLE OF TAX SANCTIONS IN MODERATING THE EFFECT OF THE SELF ASSESSMENT SYSTEM ON HOTEL TAX REVENUE IN THE CITY OF DENPASAR" @default.
- W4285166557 doi "https://doi.org/10.35409/ijbmer.2022.3389" @default.
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