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A.A. Gede Rai Karmanata
Fakultas Ekonomi dan Bisnis Universitas Udayana
Economics, Econometrics & Finance

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Pengaruh Kualitas Pelayanan, Religiusitas, dan Norma Subjektif Terhadap Kepatuhan WPOP pada KPP Pratama Tabanan A.A. Gede Rai Karmanata; Putu Ery Setiawan
E-Jurnal Akuntansi Vol 29 No 3 (2019)
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.2019.v29.i03.p04

Abstract

This study aims to determine the effect of service quality, religiosity, and subjective norms on individual taxpayer compliance at the Tabanan Primary Tax Office. The sample in this study was obtained based on the calculation of the Slovin formula, so as to obtain as many as 100 samples of WPOP registered as Individual Taxpayers at the Tabanan Primary Tax Office. The analysis technique used in this study is multiple linear regression. The results of this study indicate that good service quality, strong religiosity, and high subjective norms significantly influence individual taxpayer compliance registered at the Tabanan Primary Tax Office. This research can be used as a motivation for the Tabanan Pratama Tax Office to be able to maintain good service quality for satisfaction and comfort of taxpayers to carry out their tax obligations. Keywords : Service Quality; Religiosity; Subjective Norms; WPOP Compliance.
Co-Authors Putu Ery Setiawan