PENGARUH KUALITAS PELAYANAN ACCOUNT REPRESENTATIVE, PENGETAHUAN PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK (Studi Kasus Pada Wajib Pajak Orang Pribadi Di Bandung Electronic Center Kota Bandung)
| dc.contributor.author | Indrawan, Rizki | |
| dc.date.accessioned | 2018-07-16T21:43:33Z | |
| dc.date.accessioned | 2020-01-17T09:18:06Z | |
| dc.date.available | 2018-07-16T21:43:33Z | |
| dc.date.available | 2020-01-17T09:18:06Z | |
| dc.date.issued | 2016-12 | |
| dc.description.abstract | Compliance of individual taxpayers in Bandung Electronic Center as a whole have been classified as obedient in doing taxation liabilities. However, there are still some things that considered sufficient by the taxpayer in terms of quality of service account representative, knowledge of tax and penalty tax, it is because the services provided there are.not good, the knowledge of the taxRayer entirely good and sanctions applied yet all good. This study aimed to examine both the effect of quality of service account representative, knowledge of taxes and tax penalties on tax compliance either partially or simultaneously. This research was conducted in Bandung Electronic Center. The method in this research is explanatory and statistical tools system used is SPSS 21. The results showed that the quality of the service account representative, tax knowledge and tax penalties are able to explain variation in the tax compliance. Noncompliance taxpayer is still not as good due to training I training given to account representative, socialization of rules I regulations regarding tax to the taxpayer and consistency in the application of sanctions on negligent taxpayers. | en_US |
| dc.identifier.issn | 2460-030X | |
| dc.identifier.uri | http://repository.widyatama.ac.id/xmlui/handle/123456789/9495 | |
| dc.language.iso | other | en_US |
| dc.publisher | Jurnal Akuntansi Bisnis dan Ekonomi (JABE), Fakultas Ekonomi Universitas Widyatama, Vol. 2, No. 3 | en_US |
| dc.relation.ispartofseries | JUN;0209 | |
| dc.subject | Quality of Service Account Representative | en_US |
| dc.subject | Tax Knowledge | en_US |
| dc.subject | Tax Penalties | en_US |
| dc.subject | Tax Compliance | en_US |
| dc.title | PENGARUH KUALITAS PELAYANAN ACCOUNT REPRESENTATIVE, PENGETAHUAN PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK (Studi Kasus Pada Wajib Pajak Orang Pribadi Di Bandung Electronic Center Kota Bandung) | en_US |
| dc.type | Article | en_US |