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Hasbiana Dalimunthe
Universitas Medan Area
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Pengaruh Pengawasan Account Representative, Dan Modernisasi Sistem Administrasi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Dalimunthe, Hasbiana
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 3 (2025): Desember 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i3.1246

Abstract

Penelitian ini memiliki tujuan untuk menganalisis apa pengaruh pengawasan Account Representative dan modernisasi sistem administrasi perpajakan terhadap kepatuhan wajib pajak orang pribadi di KPP Pratama Medan Petisah. Peneliti ini menggunakan metode kuesioner dan wawancara untuk mendapatkan hasil yang akurat. Sampel dipilih menggunakan rumus slovin yang berjumlah 99,93 (dibulatkan menjadi 100). Tekhnik analisis data yag digunakan dalam penelitian ini adalah model regresi linear berganda. Pada penelitian ini mendapatkan hasil yang menunjukan bahwa pengawasan account representative berpengaruh positif dan signifikan terhadap kepaatuhan wajib pajak orang pribadi, modernisasi sistem administrasi perpajakan berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak orang pribadi, dan secara simultan pengawasan Account representative dan modernisasi sistem administrasi perpajakan berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak.     This study aims to analyze the influence of Account Representative supervision and modernization of the tax administration system on individual taxpayer compliance at the Medan Petisah Tax Office (KPP Pratama). This researcher used questionnaires and interviews to obtain accurate results. The sample was selected using the Slovin formula, totaling 99.93 (rounded to 100). The data analysis technique used in this study was a multiple linear regression model. This study obtained results showing that Account Representative supervision has a positive and significant effect on individual taxpayer compliance, modernization of the tax administration system has a positive and significant effect on individual taxpayer compliance, and simultaneously Account Representative supervision and modernization of the tax administration system have a positive and significant effect on taxpayer compliance.  
Co-Authors Aditya Amanda Pane Anggriani, Eli Putri Annisa Putri Br Sebayang, Minda Muliana Desy Astrid Anindya Elvira, Bella Enyvia Natania Siagian Fauziah Rahman Gretia Lamtiur Oktavia Lumban Gaol Gurusinga, Karolin Stevani Br. Hasugian, Diana Syahfitri S. Hesti Sabrina Indah Cahya Sagala Indawati Lestari Indi Fadliah Lestari Simbolon, Mega Linda Lores May Hana Bilqis, May Hana Mhd. Ansor Lubis Mita Wulandari Muhammad Habibie Muzdalifa, Yayang Nababan, Fitrika Pasaribu, Nina Tresia Purba, Rophita Sonia Rahmadhani, Sari Nuzullina Rana Fathinah Ananda Retnawati Siregar Retnawati Siregar Rezeilina, Diana Simamora, Lestarina Siregar, Akbar Tambunan, Putri Desy Teddi Pribadi Thezar Fiqih Hidayat Hasibuan Yanita Paulina Br Sebayang Yuni Syahputri