Pengaruh Kualitas Pelayanan Account Representative dan Persepsi Wajib Pajak Tentang Ketentuan Perpajakan Terhadap Kepatuhan Wajib Pajak (Survei pada WPOP UMKM Industri Kuliner di Kota Bandung)

Caecaria, Agatha (1451022) (2018) Pengaruh Kualitas Pelayanan Account Representative dan Persepsi Wajib Pajak Tentang Ketentuan Perpajakan Terhadap Kepatuhan Wajib Pajak (Survei pada WPOP UMKM Industri Kuliner di Kota Bandung). Undergraduate thesis, Universitas Kristen Maranatha.

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kualitas pelayanan account representative dan persepsi wajib pajak tentang ketentuan perpajakan terhadap kepatuhan wajib pajak (survei pada WPOP UMKM industri kuliner di kota Bandung). Jenis data yang digunakan adalah data primer dengan sampel dalam penelitian ini dipilih dengan menggunakan metode non-probability sampling sehingga diperoleh jumlah sampel sebanyak 99 responden. Metode analisis data dalam penelitian ini menggunakan analisis regresi berganda. Hasil penelitian menunjukkan bahwa terdapat pengaruh kualitas pelayanan Account Representative terhadap kepatuhan wajib pajak sebesar 22.9% serta terdapat pengaruh persepsi wajib pajak tentang ketentuan perpajakan terhadap kepatuhan wajib pajak sebesar 37.8%.

Item Type: Thesis (Undergraduate)
Subjects: H Social Sciences > HF Commerce
Divisions: Faculty of Economics > 51 Accounting Department
Depositing User: Perpustakaan Maranatha
Date Deposited: 06 Sep 2018 05:52
Last Modified: 06 Sep 2018 05:52
URI: http://repository.maranatha.edu/id/eprint/24613

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