Jurnal Riset Akuntansi dan Bisnis
Vol 21, No 2 (2021): SEPTEMBER

Analisis Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak

Teuku Radhifan Syauqi (Universitas Pembangunan Panca Budi)

Article Info

Publish Date
19 Sep 2021

Abstract

This research aims to test the influence of service, consultation and supervision by the Account Representative on taxpayer compliance The results of regression tests found that partially the service variables, consultation and supervision by the Account Representative have a significant effect on taxpayer compliance, simultaneously service variables, consultation and supervision by the Account Representative have a significant effect on taxpayer compliance. Furthermore, obtained a correlation coefficient (R) value of 0.587 and an Adjusted R Square value of 0.325 indicates that service, consultation and supervision by the Account Representative has an influence on taxpayer compliance of 32.5% and the remaining 67.5% is explained by other factors not included in the study.

Copyrights © 2021




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
Jurnal Riset Akuntansi dan Bisnis
Website

Abbrev

akuntan

Publisher

Universitas Muhammadiyah Sumatera Utara

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

Description

JURNAL RISET AKUNTANSI DAN BISNIS, published by the Departement Accounting, Faculty of Economics and Business, University of Muhammadiyah Sumatera Utara (UMSU), Medan, North Sumatra, Indonesia, which includes articles on the scientific research field of Management Sciences, includes the results of ...