Pengaruh Kinerja Account Representative, Self Assessment Sytem, Kualitas Pelayanan Pajak, Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak (Studi Empiris Wp Op Pada KPP Pratama Karanganyar)

KRISTIANTI, UPIK and , Dra. Rina Trisnawati, Ak, M.Si, Ph.D (2018) Pengaruh Kinerja Account Representative, Self Assessment Sytem, Kualitas Pelayanan Pajak, Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak (Studi Empiris Wp Op Pada KPP Pratama Karanganyar). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

The purpose of this study is to determine whether the performance of account representative, self assessment system, the quality of tax services and tax sanctions have an influence on taxpayer compliance person. This research was conducted in KPP Pratama Karanganyar. The data used are primary data on the result of questionnaire 100 respondents and data that can be processed as many 84 questionnaire. The sampling method using a purposive sampling and data analysis technique used is multiple linear regression technique. The results of this study indicate that the variable self assessment system affect taxpayer compliance of individuals in KPP Pratama Karanganyar. While account representative performance variables, the quality of tax services and tax sanctions do not affect the compliance of individual taxpayers in KPP Pratama Karanganyar.

Item Type: Karya ilmiah (Skripsi)
Uncontrolled Keywords: account representative performance, self assessment system, tax service quality, taxation sanction and taxpayer compliance
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HJ Public Finance
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: UPIK KRISTIANTI
Date Deposited: 11 Apr 2018 02:31
Last Modified: 11 Apr 2018 02:31
URI: http://eprints.ums.ac.id/id/eprint/61844

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