The effect of perception values of karma phala and psychological costs on hotel tax deposition compliance

Abstract

Purpose: This study aims to determine the effect of perceptions of the values karma phala teachings and psychological costs on the compliance of hotel tax payments that have been collected by hotel taxpayers in the Badung Regency.

Methodology: This research was conducted at 226 star hotels in the Badung Regency. The sampling technique in this study used a probability sampling method and the sample size was calculated using the Slovin formula. The number of samples analyzed in this study was 52 respondents. The data analysis technique uses multiple linear regression.

Findings: Based on the results of the research analysis found that the perception of the values of the teachings of karma phala and psychological costs have a positive effect on the compliance of hotel tax payments in the Badung Regency.

Originality/Value: This study aims to determine by testing empirically the effect of perceptions of the values of Karma Phala teaching and psychological costs on hotel tax payment compliance that has been collected by hotel taxpayers in the Badung regency.