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Andrian Agus Trianto
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PENGARUH KUALITAS PELAYANAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Pada WPOP yang Terdaftar Di Kantor Pelayanan Pajak Pratama Pasuruan ) Andrian Agus Trianto
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study aims to obtain empirical evidence that tax service quality affects the individual tax payer compliance. Tax service quality is measured by direct evidence, reliability, responsiveness, assurance, and empathy. The research was conduct in KPP Pratama Pasuruan. The data obtained in the form of primary data and seconadary data. Primary data in this research is the research data obtained directly from the research by questionnaires. While secondary data  obtained from data resources taken from KPP Pratama Pasuruan and supported with other literature. The research data were then tested by multiple linear regression using SPSS. The results showed the direct evidence, reliability, and assurance significantly influence the individual tax payer compliance. While responsiveness and empathy no significant effect on the individual tax payer compliance Keywords: Tax service quality and Individual tax payer compliance
PENGARUH KUALITAS PELAYANAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Pada WPOP yang Terdaftar Di Kantor Pelayanan Pajak Pratama Pasuruan ) Trianto, Andrian Agus
Jurnal Ilmiah Mahasiswa FEB Vol. 1 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to obtain empirical evidence that tax service quality affects the individual tax payer compliance. Tax service quality is measured by direct evidence, reliability, responsiveness, assurance, and empathy. The research was conduct in KPP Pratama Pasuruan. The data obtained in the form of primary data and seconadary data. Primary data in this research is the research data obtained directly from the research by questionnaires. While secondary data  obtained from data resources taken from KPP Pratama Pasuruan and supported with other literature. The research data were then tested by multiple linear regression using SPSS. The results showed the direct evidence, reliability, and assurance significantly influence the individual tax payer compliance. While responsiveness and empathy no significant effect on the individual tax payer compliance Keywords: Tax service quality and Individual tax payer compliance
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