PENGARUH KESADARAN, KUALITAS PELAYANAN, SANKSI DAN PEMAHAMAN PERATURAN PERPAJAKAN PADA KEPATUHAN WAJIB PAJAK HOTEL - Kusuma, Ida Bagus Adinata (Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region, 2016)