Efektivitas Pelayanan terhadap Kepatuhan Wajib Pajak dalam Membayar Pajak Hotel dan Pajak Restoran pada Bapenda Kabupaten Karo

Abstract

Taxes are one of the largest revenues for the State. Local tax is one of the Regional Original Income that is very influential in improving the development of a region. Local taxes consist of several kinds of taxes, one of which is Hotel Tax and Restaurant Tax. It is known that the level of compliance of mandatory hotel and restaurant taxes in Karo Regency is still low. Although there are many factors that influence taxpayers compliance, this study only focuses on services. From this background, the author wants to discuss it in the final project with the title "Service Effectiveness on Taxpayers Compliance Paying Hotel Tax and Restaurant Tax at the Regional Revenue Board Office in Karo Regency". This study aims to determine the Hotel Tax and Restaurant Tax services at the Regional Revenue Board Office in Karo Regency, to determine tax payers compliance to pay Hotel Tax and Restaurant Tax at the Regional Revenue Board Office in Karo Regency, to determine the effectiveness of services on tax payers compliance to pay Hotel Tax and Restaurant Tax at the Regional Revenue Board Office in Karo Regency. This research uses a qualitative descriptive method used to describe the effectiveness of services on taxpayers compliance in paying Hotel Tax and Restaurant Tax at Regional Revenue Board Karo Regency. The results of the study found that good services affect the compliance of hotel and restaurant taxpayers in paying taxes with the effectiveness of hotel and restaurant tax revenues at Regional Revenue Board Karo Regency in 2019-2022is effective. Taxpayers compliance is included in formal compliance.