Article Per Year (5 Year)
p-Index From 2019 - 2024
2.109
P-Index
This Author published in this journals
All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Akuntabel : Jurnal Ekonomi dan Keuangan Eklektik : Jurnal Pendidikan Ekonomi dan Kewirausahaan Scientific Journal of Reflection : Economic, Accounting, Management and Business J-MAS (Jurnal Manajemen dan Sains) INVENTORY: JURNAL AKUNTANSI Journal of Education, Humaniora and Social Sciences (JEHSS) Jurnal Manajemen Bisnis dan Kewirausahaan JURNAL ILMIAH MAKSITEK JURNAL REGIONOMIC Indonesian Journal of Society Development (IJSD) INCOME: Indonesian Journal of Community Service and Engagement
Yunita Eriyanti Pakpahan, Yunita Eriyanti
Universitas Quality Berastagi
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

Published : 14 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : JURNAL ILMIAH MAKSITEK

 1 
ANALISIS PENGARUH KUALITAS PELAYANAN, EFEKTIVITAS PENGAWASAN, PEMAHAMAN KETENTUAN PERPAJAKAN, KONSULTASI, SOSIALISASI DAN SANKSI TERHADAP KEPATUHAN WAJIB PAJAK BADAN DENGAN PROFESIONALISME ACCOUNT REPRESENTATIVE SEBAGAI VARIABEL MODERATING YUNITA ERIYANTI PAKPAHAN
JURNAL ILMIAH MAKSITEK Vol 3 No 2 (2018): JURNAL ILMIAH MAKSITEK
Publisher : LP2MTBM MAKARIOZ

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (402.008 KB)

Abstract

The objective of the research was to find out, analyze, and prove empirically service quality, taxation socialization, sanction, and taxpayers environment on corporate taxpayers compliance and account representative professionalism as moderating variable in KPP (Tax office) Madya Sumut 1. The population was 927 corporate taxpayers registered in the KPP Madya Medan. The samples were taken by using cluster random sampling technique. The data were gathered by distributing questionnaires, and only 91 respondents who returned them and analyzed by using multiple linear regression analysis and residual analysis for moderating variable. The result of the research showed that, service quality, taxation socialization, sanction, and taxpayers environment partially and simultaneously had the influence on corporate taxpayers’ compliance at KPP Madya Sumut 1. Account representative professionalism as moderating variable could strengthen the correlation of service quality, taxation socialization, sanction, and taxpayers environment with corporate taxpayers compliance at KPP Madya Sumut 1.
Co-Authors Aroli Harefa Asri Afriliany Surbakti Chrisnova Hasugian Christnova Hasugian Cristnova Hasugian Dina Indah Permatasari Eduard Enjellia Noventin Br Tarigan Ewin Ginting Hardi - Hosea Tarigan Jefrin anugrah Maria Damenta Iren Warat Rusli - Sigalingging, Eni Duwita Supri Supri Supri Supri Theresia Natalia Sinaga Yanita Manda Sari Yanita Manda Sari