PENGARUH PERSEPSI WAJIB PAJAK TENTANG PELAYANAN ACCOUNT REPRESENTATIVE DAN PERSEPSI KONDISI KEUANGAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI

Lestari, Ratih Yuni (2018) PENGARUH PERSEPSI WAJIB PAJAK TENTANG PELAYANAN ACCOUNT REPRESENTATIVE DAN PERSEPSI KONDISI KEUANGAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

ABSTRACT This study aims to prove the influence of perceptions of Account Representative service and financial condition of personal taxpayer compliance. Population in this research is individual taxpayer that registered at KPP Ilir Timur Palembang. The data in this study were obtained from questionnaires distributed to 100 respondents which registered in KPP Ilir Timur Palembang. The results prove that Account Representative service has no effect on compliance. However, the perception of the financial condition of the taxpayer may affect the taxpayer compliance of the individual. Keywords: Account Representative, Perception of Financial Condition, Tax Compliance

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