Journal of Business, Accounting and Finance
Vol. 2 No. 1 (2020): Journal of Bussines Accounting and Finance

The Effect of Fiscal Services on Taxpayer Compliance At the Sumedang Primary Tax Service Office

Fajar Hari Mulia (Universitas Sebelas April)
Tita Kartika (Universitas Sebelas April)
Fanji Farman (Universitas Sebelas April)



Article Info

Publish Date
10 Apr 2020

Abstract

This study entitled The Effect of Fiscus services on Taxpayer Compliance at Sumedang Pratama Tax Office. The core problem in this study is the low level of awareness of taxpayer compliance in paying taxes. The purpose of this study is to find out how much the influence of tax authorities on tax compliance of the type of research used is quantitative descriptive method. The sampling technique uses simple random sampling method. The sample used in this study was 96 respondents from the number of samples used and can be processed. The data is then tested for quality and processed using the validity test, reliability test, and normality test after quality testing is followed by a simple regression test then the data are analyzed using the product moment correlation coefficient test, the coefficient of determination test, and the partial test (t) And the results for the tax authorities service to taxpayer compliance The coefficient of determination obtained is 0.166 or 16.6%. So it can be stated Fiscus Services has an influence of 16.6% on taxpayer compliance, while the remaining 83.4% is influenced by other factors

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Journal Info

Abbrev

job

Publisher

Subject

Economics, Econometrics & Finance

Description

Journal of Bussines Accounting and Finance, is peer-reviewed scientific journal that can be used as a platform to publish research article in the area of Accounting & Finance, biannually in April and October. The aim of this journal is to promote increased new knowledge through scientific articles ...