Hotel Tax Imposition on Households Review of the Principles of Tax Collection (The Four Maxims Adam Smith)
- https://doi.org/10.2991/assehr.k.220102.078How to use a DOI?
- Local Tax; Boarding House Tax; Tax Collection Principle
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.
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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 -