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Komang Sudaarsa
Fakultas Ekonomi dan Bisnis Universitas Udayana
Economics, Econometrics & Finance

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The Effect Of Service Quality And Amnesty Of Tax On Personal Taxpayer Compliance Listed In Kpp Pratama Badung Selatan Komang Sudaarsa; I Ketut Jati
E-Jurnal Akuntansi Vol 24 No 3 (2018)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2018.v24.i03.p03

Abstract

This study aims to prove empirically the influence of service quality and tax amnesty on taxpayer compliance. The population in this study was 2,591 Individual Taxpayers registered in KPP Pratama Badung Selatan who participated in the Tax Amnesty program. The sample of this research is determined by purposive sampling technique, so that there are 100 observations that meet the sample criteria. The research hypothesis was tested using multiple linear regression analysis. The results showed that the variable service quality and tax amnesty have a positive influence on taxpayer compliance. Keywords: service quality, tax amnesty, compliance
Co-Authors I Ketut Jati