PENGARUH ACCOUNT REPRESENTATIVE PENGETAHUAN DAN PEMAHAMAN AKAN PERATURAN PERPJAKAN DAN KUALITAS PELAYANAN PETUGAS TEMPAT PELAYANAN TERPADU DI KANTOR PAJAK TERHADAP KEPATUHAN WAJIB PAJAK (Studi Kasus Pada KPP Pratama Bukittinggi)

Abstract

This research aims to know the influence of representative account, knowledge and understanding about taxation regulation and service quality at the place of integrated service in tax office toward obedience of tax payer (case study at KPP Pratama Bukittinggi). This research used sample tax payer who located at KPP Pratama Bukittinggi amount 100 respondents. Technique of taking sample was random sampling. Data was collected by spreading questioner to respondents. Method of data analysis for this research used multiple linear regressions. The hypothesis test used t-test to examine the influence of independent variable toward dependent variable both partially and simultaneously.

The results of this research showed that account representative have significant influence toward tax payers’ obedience. Their knowledge and understanding about taxation regulation have significant influence to their obedience to pay their taxes. The service qualities of officer at the integrated service office have significant influence to their obedience.

Keywords :    Account Representative, Knowledge and Understanding, Service Quality TPT, Obedience of Tax Payer