Faktor-Faktor Yang Mempengaruhi Kepatuhan Pembayaran Pajak Hiburan Panti Pijat dan SPA Daerah Kota Surakarta

Dominico Mario Nugroho, Rahayu Subekti, Abdul Kadir Jaelani

Abstract

This legal research has aims to analyze and identify factors that influence the level of tax compliance on entertainment tax payments in massage parlors and spas in Surakarta City. This study also aims to identify the role of the Surakarta City government in an effort to improve tax compliance in the sector.

The research method used in this study is empirical method by conducting interviews and data collection. This research involves the use of primary and secondary data. This research approach is descriptive. The author uses a case study approach which is an in-depth qualitative approach to studying groups of individuals and related institutions.

The results of this study indicate that the level of compliance in the payment of entertainment tax in massage parlors and spas in Surakarta City is low due to the existence of normative problems related to factors inhibiting the improvement of tax compliance, such as legal, economic, and non-economic factors faced by business actors. In addition, the role of the Surakarta City government in overcoming the low level of tax compliance in the entertainment tax of massage parlors and spas includes the ratification of the latest Regional Regulation that is more relevant to the current condition of Surakarta City, as well as ongoing efforts in the imposition of sanctions, supervision, socialization, and development of applications that facilitate tax services

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References

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DOI: https://doi.org/10.20961/jd.v6i1.86156