PENGARUH KUALITAS PELAYANAN DAN KINERJA ACCOUNT REPRESENTATIVE TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Kasus pada KPP Pratama Semarang Timur)
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Institusion

Sekolah Tinggi Ilmu Ekonomi Bank Bpd Jawa Tengah

Author

IRAWAN, DHEA SABRINA

Subject

H Social Sciences (General) 

Datestamp

2023-09-01 02:57:57 

Abstract :
One of the channels of income received by the state is taxes. Taxpayer compliance affects state revenue, if taxpayers do not comply in paying taxes, there will be a decrease in state revenue and there will be obstacles or obstacles to national development. This study aims to determine the effect of service quality and account representative performance on individual taxpayer compliance at KPP Pratama Semarang Timur. This study used quantitative methods with multiple linear regression analysis. The sample in this study was calculated using the Slovin formula so that a sample of 100 Individual Taxpayers registered at KPP Pratama Semarang Timur was obtained. The results of this study show that the quality of service partially has a positive and significant effect on taxpayer compliance. Meanwhile, the performance of account representatives partially has a negative and significant effect on taxpayer compliance. 

File :
2023 Dhea Sabrina daftar pustaka.pdf
2023 Dhea Sabrina Irawan 11191046.pdf