[ABSTRAK
Penelitian ini bertujuan memberi bukti empiris pengaruh fungsi-fungsi pelayanan,konsultasi, dan pengawasan perpajakan yang dilaksanakan oleh AccountRepresentative, baik secara sendiri maupun simultan, terhadap kepatuhanperpajakan Wajib Pajak. Metode penelitian yang digunakan adalah metodecampuran. Penelitian dilaksanakan dengan melakukan survei terhadap WajibPajak efektif yang terdaftar, Account Representative, dan pejabat terkait pada KPPPratama Jakarta Kebayoran Lama. Hasil pengujian menunjukkan bahwa hanyafungsi pelayanan yang berpengaruh positif terhadap kepatuhan perpajakan,sedangkan fungsi konsultasi dan pengawasan tidak. Hasil uji hipotesis secarasimultan menunjukkan bahwa ketiga fungsi tersebut berpengaruh positif terhadapkepatuhan perpajakan Wajib Pajak.
ABSTRACT
This study is conducted to provide empirical evidence about influence of service,consultation, and supervision functions of taxation undertaken by the AccountRepresentative, either individually or simultaneously, to the taxpayer'scompliance. The research method used is mixed method. The research isconducted by surveying the taxpayer effectively registered, AccountRepresentative, and relevant officials on KPP Pratama Jakarta Kebayoran Lama.The result shows that only service function which has positive influence on taxcompliance, while the consultation and supervision functions do not haveinfluence. Simultaneous hypothesis test results show that these three functionspositively effect on tax compliance.;This study is conducted to provide empirical evidence about influence of service,consultation, and supervision functions of taxation undertaken by the AccountRepresentative, either individually or simultaneously, to the taxpayer'scompliance. The research method used is mixed method. The research isconducted by surveying the taxpayer effectively registered, AccountRepresentative, and relevant officials on KPP Pratama Jakarta Kebayoran Lama.The result shows that only service function which has positive influence on taxcompliance, while the consultation and supervision functions do not haveinfluence. Simultaneous hypothesis test results show that these three functionspositively effect on tax compliance.;This study is conducted to provide empirical evidence about influence of service,consultation, and supervision functions of taxation undertaken by the AccountRepresentative, either individually or simultaneously, to the taxpayer'scompliance. The research method used is mixed method. The research isconducted by surveying the taxpayer effectively registered, AccountRepresentative, and relevant officials on KPP Pratama Jakarta Kebayoran Lama.The result shows that only service function which has positive influence on taxcompliance, while the consultation and supervision functions do not haveinfluence. Simultaneous hypothesis test results show that these three functionspositively effect on tax compliance., This study is conducted to provide empirical evidence about influence of service,consultation, and supervision functions of taxation undertaken by the AccountRepresentative, either individually or simultaneously, to the taxpayer'scompliance. The research method used is mixed method. The research isconducted by surveying the taxpayer effectively registered, AccountRepresentative, and relevant officials on KPP Pratama Jakarta Kebayoran Lama.The result shows that only service function which has positive influence on taxcompliance, while the consultation and supervision functions do not haveinfluence. Simultaneous hypothesis test results show that these three functionspositively effect on tax compliance.] |
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