PENGARUH PEMAHAMAN PERPAJAKAN DAN KUALITAS PELAYANAN ACCOUNT REPRESENTATIVE TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI

Masilanita, Ridha (2019) PENGARUH PEMAHAMAN PERPAJAKAN DAN KUALITAS PELAYANAN ACCOUNT REPRESENTATIVE TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

ABSTRACT This study aims to examine the effect of understanding of taxpayer and account representative service quality has an influence on taxpayer compliance. Sample in this study was determined through purposive sampling technique consisted of 100 respondents. The result of the research show that the understanding of taxpayers and account representative service quality have a significant effects on the taxpayer compliance, while account representative do not have any significant effect on the taxpayers compliance. The data were analyzed using multiple linear regression analysis and the data were tested by using SPSS program version 23. Key words:understanding of taxpayer, and the Account Representative service quality, the taxpayers compliance.

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