The Effect of Service, Consultation and Supervision Of Representative Accounts on Taxpayer Compliance (Case Study at KPP Pratama Jakarta Kebayoran Baru Tiga)
Abstract
The purpose of this study is to determine the influence of service, consultation and supervision acccout representative of taxpayer compliance partially and simultaneously. The method used in this study is the method of Purposive Sampling with the number of samples obtained as many as 98 samples. Data processing using SPSS version 23.0. Population and sample in this research is taxpayer body registered in Tax Office Pratama Kebayoran Baru Tiga. The data used in this study is categorized as primary data. Data were collected through questionnaires. The results of this study partially indicate that the service acccout representative positively influence taxpayer compliance, consulting acccout representative positive effect on taxpayer compliance and supervision acccout representative have a positive effect on taxpayer compliance. Simultaneously service, consultation and supervision of acccout representative jointly have a positive effect on taxpayer compliance. While Adjusted R Square service, consultation and supervision acccout representative affect taxpayer compliance of 53%, the remaining 47% influenced by other variables not tested in this study.
Keywords: Service; Consultation; Supervision of Acccout Representative and Taxpayer Compliance
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