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

IRAWAN, DHEA SABRINA (2023) PENGARUH KUALITAS PELAYANAN DAN KINERJA ACCOUNT REPRESENTATIVE TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Kasus pada KPP Pratama Semarang Timur). Other thesis, STIE Bank BPD Jateng.

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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.

Item Type:	Thesis (Other)
Additional Information:	Salah satu saluran pendapatan yang diterima oleh negara adalahipajak. Kepatuhan wajib pajak berpengaruh terhadap penerimaan Negara, apabila wajib pajak tidak patuh dalam pembayaran pajak maka akan terjadipenurunanipenerimaaniNegaraidan terjadi kendala atau hambatan pada pembangunan nasional. Studi ini bertujuan untuk mengetahui pengaruh kualitas pelayanan dan kinerja account representative terhadap kepatuhan wajib pajak orang pribadi di KPP Pratama Semarang Timur. Penelitian ini menggunakan metode kuantitatif dengan analisis regresi linear berganda. Sampel pada penelitian ini dihitung menggunakan rumus Slovin sehingga diperoleh sampel sebanyak 100 Wajib Pajak Orang Pribadi yang terdaftar di KPP Pratama Semarang Timur. Hasil penelitian ini menunjukkan bahwa kualitas pelayanan secara parsial berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak. Sedangkan kinerja account representative secara parsial berpengaruh negatif dan signifikan terhadap kepatuhan wajib pajak.
Uncontrolled Keywords:	Quality of Service, Account Representative Performance, Taxpayer Compliance
Subjects:	H Social Sciences > H Social Sciences (General) H Social Sciences > HA Statistics H Social Sciences > HJ Public Finance H Social Sciences > HM Sociology H Social Sciences > HN Social history and conditions. Social problems. Social reform
Divisions:	Faculty of Law, Arts and Social Sciences > School of Management
Depositing User:	Wisudawan S1
Date Deposited:	01 Sep 2023 02:57
Last Modified:	01 Sep 2023 02:57
URI:	http://eprints.stiebankbpdjateng.ac.id/id/eprint/1310

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