Examination and Use Tax Effects of Self Assessment Moderating Technology System in Hotel Tax Revenue in Denpasar

Abstract

This study aimed to test tax audits and the use of technology moderating effect of self assessment system in hotel tax revenue. Hotel tax is a local tax has the largest proportion among other local taxes to increase revenue (PAD) in the city of Denpasar, therefore the hotel tax became a focus for many people that the hotel tax revenue is increasing every year. The study was conducted at the taxpayer in the city of Denpasar. Data were collected through a questionnaire technique. The method used to determine the number of samples in this study using purposive sampling. The data analysis technique used is the test Moderated Regression Analysis (MRA).The results showed that the first; self-assessment system has a positive effect on hotel tax revenue, second; examination weaken the influence of self-assessment tax system in hotel tax revenue, third; the use of technology cannot moderate the effect of self-assessment system in hotel tax revenue.

Keywords: tax audits, use of technology, self assessment system, hotel tax revenue

DOI: 10.7176/RJFA/10-5-09

Publication date:March 31^st 2019