Proceedings of the Universitas Lampung International Conference on Social Sciences (ULICoSS 2021)

Hotel Tax Imposition on Households Review of the Principles of Tax Collection (The Four Maxims Adam Smith)

Authors
Fenny AndrianiFennyandriani1988@gmail.com
State Administrative Law, Lampung University, Lampung, Indonesia
Nurmayaninurmayani.1961@fh.unila.ac.id
State Administrative Law, Lampung University, Lampung, Indonesia
Eka DevianiEka.Deviani@fh.unila.ac.id
State Administrative Law, Lampung University, Lampung, Indonesia
Corresponding Author
Available Online 6 January 2022.
DOI
https://doi.org/10.2991/assehr.k.220102.078How to use a DOI?
Keywords
Local Tax; Boarding House Tax; Tax Collection Principle
Abstract

The imposition of hotel taxes on boarding houses needs special attention because the imposition of taxes equivalent to hotel taxes is considered unfair by the community, especially boarding house owners. Local district/city governments as representatives of the state in the regulation regarding the imposition of hotel taxes on boarding houses are expected to be able to create the policy of applying hotel taxes to boarding houses following the principle of tax collection, to increase the compliance of boarding house taxpayers.

Copyright
© 2022 The Authors. Published by Atlantis Press SARL.
Open Access
This is an open access article under the CC BY-NC license.

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Volume Title
Proceedings of the Universitas Lampung International Conference on Social Sciences (ULICoSS 2021)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
6 January 2022
ISBN
978-94-6239-509-1
ISSN
2352-5398
DOI
https://doi.org/10.2991/assehr.k.220102.078How to use a DOI?
Copyright
© 2022 The Authors. Published by Atlantis Press SARL.
Open Access
This is an open access article under the CC BY-NC license.

Cite this article

TY  - CONF
AU  - Fenny Andriani
AU  - Nurmayani
AU  - Eka Deviani
PY  - 2022
DA  - 2022/01/06
TI  - Hotel Tax Imposition on Households Review of the Principles of Tax Collection (The Four Maxims Adam Smith)
BT  - Proceedings of the Universitas Lampung International Conference on Social Sciences (ULICoSS 2021)
PB  - Atlantis Press
SP  - 576
EP  - 578
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.220102.078
DO  - https://doi.org/10.2991/assehr.k.220102.078
ID  - Andriani2022
ER  -