Insight Management Journal
Vol. 2 No. 1 (2021): September

Pengaruh layanan account representative terhadap kepatuhan wajib pajak melalui mediasi kepuasan wajib pajak

Firmando Saragih (Politeknik Wilmar Bisnis Indonesa)
Ferry Laurensius (Politeknik Wilmar Bisnis Indonesa)



Article Info

Publish Date
30 Sep 2021

Abstract

The purpose of the study was to determine the direct effect of the account representative service variable on taxpayer compliance through mediation of taxpayer satisfaction at KPP Pratama Medan Polonia. The object of the research is corporate taxpayers who are registered at KPP Pratama Medan Polonia. Data was collected using a questionnaire sent to 99 corporate taxpayer respondents to determine the taxpayer's perception of each research variable. Testing the validity and reliability of the data was carried out to ensure that the respondents' answers reflected the research variables. The analytical tool used is path analysis using SPSS. The results showed that the account representative service had a positive effect on corporate taxpayer satisfaction, and corporate taxpayer satisfaction had no effect on corporate taxpayer compliance. In this study, it is also known that the account representative service variable has a significant effect on corporate taxpayer compliance through mediation of taxpayer satisfaction.

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Journal Info

Abbrev

imj

Publisher

Subject

Decision Sciences, Operations Research & Management

Description

Insight Management Journal ISSN 2774-1737 merupakan media akses terbuka dalam mempublikasikan artikel ilmiah, jurnal ini memuat hasil-hasil penelitian dalam bidang ilmu manajemen, dan artikel tersedia secara online, bebas tanpa berlangganan apapun. Artikel yang dikirimkan ke jurnal ini akan diproses ...