PERANAN ACCOUNT REPRESENTATIVE TERHADAP KEPATUHAN WAJIB PAJAK UNTUK MENINGKATKAN PENERIMAAN PAJAK DI KOTA PALEMBANG

NURLIA, YUNITASIA and Ermadiani, Ermadiani and Ferina, Ika Sasti (2015) PERANAN ACCOUNT REPRESENTATIVE TERHADAP KEPATUHAN WAJIB PAJAK UNTUK MENINGKATKAN PENERIMAAN PAJAK DI KOTA PALEMBANG. Undergraduate thesis, Sriwijaya University.

Preview	Text RAMA_62201_01111003140_0020086602_0010097803_01.front_ref.pdf - Accepted Version Available under License Creative Commons Public Domain Dedication. Download (914kB) | Preview
	Text RAMA_62201_01111003140_0020086602_0010097803_02.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (397kB) | Request a copy
	Text RAMA_62201_01111003140_0020086602_0010097803_03.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (374kB) | Request a copy
Preview	Text RAMA_62201_01111003140_0020086602_0010097803_04.pdf Download (572kB) | Preview
	Text RAMA_62201_01111003140_0020086602_0010097803_04.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (572kB) | Request a copy
	Text RAMA_62201_01111003140_0020086602_0010097803_05.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (112kB) | Request a copy
	Text RAMA_62201_01111003140_0020086602_0010097803_06.ref.pdf - Bibliography Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (334kB) | Request a copy
	Text RAMA_62201_01111003140_0020086602_0010097803_07_lamp.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (850kB) | Request a copy

Abstract

Penelitian ini bertujuan untuk menganalisis bagaimana peranan account representative terhadap kepatuhan wajib pajak, yang diukur melalui variabel edukasi, pelayanan, konsultasi, dan pengawasan account representative. Data dalam penelitian ini menggunakan data primer berupa kuesioner yang disebarkan kepada 100 responden wajib pajak di Kantor Pelayanan Pajak (KPP) kota Palembang. Dengan teknik pengambilan sampel menggunakan rumus slovin. Metode pengolahan data menggunakan metode regresi linear berganda. Hasil penelitian menunjukkan bahwa variabel edukasi dan pelayanan account representative tidak berpengaruh terhadap kepatuhan wajib pajak, sedangkan variabel konsultasi dan pengawasan account representative berpengaruh terhadap kepatuhan wajib pajak. Secara simultan dapat dikatakan bahwa edukasi account representative, pelayanan account representative, konsultasi account representative, dan pengawasan account representative berpengaruh signifikan terhadap kepatuhan wajib pajak.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Account Representative, Pelayanan, Pengawasan, Konsultasi, Edukasi, Kepatuhan Wajib Pajak
Subjects:	H Social Sciences > HJ Public Finance > HJ2321-2323 Tax incidence. Tax shifting. Tax equity
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 12 not found.
Date Deposited:	14 Nov 2019 07:50
Last Modified:	14 Nov 2019 07:50
URI:	http://repository.unsri.ac.id/id/eprint/16346

Actions (login required)

View Item