<![CDATA[This study examines taxpayer considerations to fulfill their obligations since lawenforcement and tax administration improvement were not adequate to explain thegap between actual tax and its target. A survey was conducted to hotel, restaurantand tourist destination managers in Bandung since one-third of local taxes derivedfrom the tourism sector. We use a probit model to clarify the influence of religiousactivities, trust in government institutions, public services, people's pride, prodemocraticattitude, to taxpayer morality. The study concludes that taxpayers in thetourism sector have a higher local tax morality than central tax morality and only thepublic services which have a consistent and significant impact on both tax moralities.The local governments and central government can develop improved strategies toincrease revenue from tourism sector by providing better public service, whichdirectly or indirectly enhances the tourism sector performance.]]>
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