Analisis Kualitas Pelayanan, Pengawasan, Konsultasi Oleh Account Representative , Sosialisasi Perpajakan Dan Pemahaman Peraturan Perpajakan Terhadap Kepatuhan Wajib Pajak Badan Di KPP Pratama Cibitung

Ariyanti, Ayuningtyas Putri (2023) Analisis Kualitas Pelayanan, Pengawasan, Konsultasi Oleh Account Representative , Sosialisasi Perpajakan Dan Pemahaman Peraturan Perpajakan Terhadap Kepatuhan Wajib Pajak Badan Di KPP Pratama Cibitung. Sarjana (S1) thesis, Universitas Islam 45 Bekasi.

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Abstract

Ayuningtyas Putri Ariyanti (41183403190042) Analysis of Service Quality, Supervision, Consultation by Account Representatives, Tax Socialization and Understanding of Tax Regulations on Corporate Taxpayer Compliance at KPP Pratama Cibitung. XIV+179 Pages + 26 Tables + 1 Figure +2023 +7 Attachments Keywords: Service Quality, Supervision, Consultation by Account Representative Tax Socialization and Understanding of Tax Regulations on Corporate Taxpayer Compliance. This research aims to analyze the influence of Service Quality, Supervision, Consultation provided by Account Representatives, Tax Socialization, Understanding of Tax Regulations on Corporate Taxpayer Compliance at KPP Pratama Cibitung. This research uses a quantitative type of research using primary data. Sampling uses a purposive sampling technique . The sample for this research came from corporate taxpayers registered at KPP Paratama Cibitung. This research uses analytical methods, namely validity testing, reliability testing, classical assumption testing, and hypothesis testing using the SPSS version 26 program. Based on the results of statistical tests that have been carried out, research results are obtained which state that the service quality variable has a significant positive effect on corporate taxpayer compliance, the supervision variable has a significantly positive effect on corporate taxpayer compliance, the consultation variable has a significant positive effect on corporate taxpayer compliance, the variable Tax socialization has no effect and is not significant on compliance with statutory tax agencies and the variable understanding tax regulations has no effect and is not significant on compliance with statutory tax agencies.

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