@Mohsin12 Your question is rather unclear. What do you mean is the landlord responsible for taxes? Is this a situation where you are renting the apartment from someone and then listing it on Airbnb and all the money goes to you? If so, of course you are responsible for the taxes on your earnings.
If it's a situation where you are running the rental for the owner, and being paid for that, then it would depend on how you have the payments set up to go to.
Have no idea what info Airbbnb passes on to the tax dept.