Determinants of Compliance with Hotel and Restaurant Taxpayers in the Theory of Planned Behavior in the City of Denpasar

Taxation is one of the dynamic fiscal policy instruments. Along with the implementation of regional autonomy since 2001, the orientation of the implementation of regional government has shifted from the dependence of the central government to the ability of the regional government itself to develop the region towards community welfare through the excavation of Regional Original Revenue. One source of Regional Original Income (PAD) is derived from the results of regional taxes which include hotel and restaurant taxes. Local taxes use a self-assessment system so that there is a possibility that taxpayers do not comply with their tax obligations. This study examines the determinants of hotel and restaurant taxpayer compliance in the perspective of planned behavior in the city of Denpasar so as to increase the level of tax compliance. The population of this research is hotel and restaurant taxpayers in Denpasar City. The sampling method in this study used the stratified random sampling method with a total sample of 155 with details of 73 hotels and 82 restaurants. This study used a Structural Equation Modeling (SEM) analysis with the WarpPLS version 6.00 program used to test the hypothesis. The results of this study found that the perception of subjective attitudes has a positive effect on intention to obey, perceptions of subjective norms have a positive effect on intention to obey, perceived behavioral control negatively affects intention to obey while perceived behavioral control has a positive effect on taxpayer compliance and intention to adhere to positive influence towards taxpayer compliance.