Analysis of Difference Tax Compliance and Acceptance of Tourism Taxes in Bandung City Before and After Covid-19 Pandemic

Abstract

Compliance in taxation is a condition where the taxpayer fulfills all tax obligations and exercises his taxation rights. Taxpayer compliance can be influenced by several factors, such as understanding tax regulations and taxpayer awareness to carry out their obligations, both before and after Covid-19. The purpose of this research is to find out how taxpayer compliance and tourism tax revenue before and after the Covid-19 pandemic. The research method used is descriptive and verification methods with a quantitative approach. This study conducted questionnaires with purposive sampling technique. The results showed that descriptively the taxpayer compliance before Covid-19 was high, on the other hand, taxpayer compliance after Covid-19 was less. The tourism tax revenue has decreased between before Covid-19 and after Covid-19. Meanwhile, the verification There is a significant difference between taxpayer compliance and tourism tax revenue before and after the Covid-19 pandemic which is obtained from hypothesis testing. This is an impact of the spread of Covid-19 which has an impact on decreasing turnover of entertainment venues, hotels and restaurants in Bandung.