Jurnal Administrasi dan Kebijakan Publik
Vol 13 No 1 (2023): JURNAL ADMINISTRASI DAN KEBIJAKAN PUBLIK

PENGARUH KUALITAS PELAYANAN, KONSULTASI, PENGAWASAN DAN PEMERIKSAAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK

Hanan Devana Safitri (Universitas Islam 45)
Diana Fajarwati (Universitas Islam 45)



Article Info

Publish Date
20 Feb 2023

Abstract

The This study aims to determine the effect of Service Quality, Consultation, Supervision and Tax Audit on Compliance with Corporate Taxpayers at KPP Pratama Bekasi Utara. The method used in this research is quantitative. The place of this research is at KPP Pratama Bekasi Utara. The data used is primary data. The population in this study are corporate taxpayers who are registered at KPP Pratama Bekasi Utara. The sampling technique in this study was to use a purposive sampling technique, namely taking samples based on certain criteria from the required population. The data search technique is by distributing the questionnaire directly. The data that has been collected is then processed using the SPSS 22 computer program. Based on the statistical test results, the service quality variable has a significant positive effect on taxpayer compliance, the consulting variable has a significant positive effect on taxpayer compliance, the monitoring variable has a significant positive effect on taxpayer compliance, and tax audit variables have no effect and are not significant on taxpayer compliance

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Journal Info

Abbrev

akp

Publisher

Subject

Humanities Social Sciences

Description

The aim of this journal publication is to disseminate the conceptual thoughts or ideas and research results that have been achieved in the area of public administrations and policies. Jurnal Administrasi dan Kebijakan Publik, particularly focuses on the main problems in the development of the ...