PENGARUH PEMAHAMAN PERATURAN, ADMINISTRASI, DAN SANKSI PERPAJAKAN PADA KEPATUHAN WAJIB PAJAK HOTEL DI KOTA DENPASAR - Pratiwi, Putu Surya (Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region, 2016)