PENGARUH KUALITAS PELAYANAN FISKUS, MOTIVASI WAJIB PAJAK DAN PERAN ACCOUNT REPRESENTATIVE TERHADAP KEPATUHAN WAJIB PAJAK (Studi Kasus WPOP Yang Terdaftar Di KPP Pratama Tanah Abang Dua)

ARNAS, BELLA AUDYA (2020) PENGARUH KUALITAS PELAYANAN FISKUS, MOTIVASI WAJIB PAJAK DAN PERAN ACCOUNT REPRESENTATIVE TERHADAP KEPATUHAN WAJIB PAJAK (Studi Kasus WPOP Yang Terdaftar Di KPP Pratama Tanah Abang Dua). S1-Sarjana thesis, Universitas Mercu Buana Jakarta.

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Abstract

Penelitian ini ditunjukan untuk menganalisis pengaruh kualitas pelayanan fiskus, motivasi wajib pajak dan peran account representative terhadap kepatuhan wajib pajak di KPP Pratama Tanah Abang Dua. Sampel yang di ambil menggunakan tenik sampel secara acak (Simple random sampling). Data yang digunakan untuk penelitian ini adalah data primer. Metode pengumpulan data yang digunakan adalah metode survey dengan kuesioner yang disebar sebanyak 100 responden dari 115 kuesioner yang disebar di wilayah lingkungan KPP Pratama Tanah Abang Dua. Penelitian ini menggunakan Struktural Equation Model (SEM) dengan pendekatan Partial Least Squares (PLS). Uji instrument penelitian meliputi uji outer model, uji inner model dan uji hipotesis. Hasil Penelitian ini telah dilakukan, menunjukan bahwa variabel kualitas pelayanan fiskus dan peran Account Representative tidak berpengaruh terhadap kepatuhan wajib pajak sedangkan variabel motivasi wajib pajak berpengaruh terhadap kepatuhan wajib pajak. Kata kunci : Kualitas Pelayanan Fiskus, Motivasi, Account Representative This research aims to determine the Effect of Quality of Service, Taxpayer’ Motivation and the role of account representative on Tax Compliance at KPP Pratama Tanah Abang Dua. Sampling technique is by Simple random sampling. The data used for this study are primary data. Method of data collection is a survey method with media questionnaires distributed with a total of 100 respondents of the 115 questionnaires of environment KPP Pratama Tanah Abang Dua. This research uses Structural Equation Model (SEM) with Partial Least Squares (PLS) approach. The research instrument test includes test outer model, inner model test and hypothesis test. The results of this study which has been carried out, and showing :Quality of service, and the role of account representative has not effect on Taxpayer compliance, while taxpayer’ Motivations significant effect on Taxpayer Compliance. Keywords: Quality Of Service, Motivation, Account Representative .

Item Type: Thesis (S1-Sarjana)
NIM: 43215110158
Uncontrolled Keywords: Quality Of Service, Motivation, Account Representative .
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.1 Nontax Revenues/Penghasilan Negara Bukan Pajak
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.2 Taxes and Taxation/Pajak dan Perpajakan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.46 Tax Accounting/Akuntansi Pajak
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 03 Mar 2020 08:02
Last Modified: 03 Mar 2020 08:02
URI: http://repository.mercubuana.ac.id/id/eprint/55033

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