JURNAL ILMIAH MAKSITEK
Vol 3 No 2 (2018): JURNAL ILMIAH MAKSITEK

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 (UNIVERSITAS QUALITY)

Article Info

Publish Date
27 Sep 2018

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.

Copyrights © 2018




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Full PDF
402.008 KB
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
JURNAL ILMIAH MAKSITEK
Website

Abbrev

JIM

Publisher

LP2MTBM MAKARIOZ

Subject

Agriculture, Biological Sciences & Forestry 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

Description

Accounting & Finance, Advertising, Agricultural Sciences, Agriculture, Animal/ Veterinary Sciences, Anthropology, Architecture/ Planning, Arts and Humanities, Ayurveda, Biological or Life Sciences, Biotechnology, Botany/Zoology Business Research, Chemical Sciences, Chemistry, Commerce, Law or ...