E-JURNAL AKUNTANSI
Vol 24 No 3 (2018)

The Effect Of Service Quality And Amnesty Of Tax On Personal Taxpayer Compliance Listed In Kpp Pratama Badung Selatan

Komang Sudaarsa (Fakultas Ekonomi dan Bisnis Universitas Udayana)
I Ketut Jati (Fakultas Ekonomi dan Bisnis Universitas Udayana)

Article Info

Publish Date
06 Aug 2018

Abstract

This study aims to prove empirically the influence of service quality and tax amnesty on taxpayer compliance. The population in this study was 2,591 Individual Taxpayers registered in KPP Pratama Badung Selatan who participated in the Tax Amnesty program. The sample of this research is determined by purposive sampling technique, so that there are 100 observations that meet the sample criteria. The research hypothesis was tested using multiple linear regression analysis. The results showed that the variable service quality and tax amnesty have a positive influence on taxpayer compliance. Keywords: service quality, tax amnesty, compliance

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Journal Info
E-JURNAL AKUNTANSI
Website

Abbrev

akuntansi

Publisher

Universitas Udayana

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial ...