Pengaruh Peran Account Representative Terhadap Tingkat Kepatuhan Wajib Pajak (Studi Kasus pada KPP Pratama di Kota Bandar Lampung)
Abstract: Tax receipts have an
important role in financing pemerindahan with an average of 70 % until 2013.By
the application of a system of self assessment in a system of taxation in
indonesia tax compliance become the backbone of that must be intensified by the
directorate general of taxes in collect state revenues.Since the era of the
directorate general of taxation modernize birokasi issued a breakthrough by
forming a service of strategic that constitute links or to taxpayers,
representatives of the djp namely an account that have service representativefunction
and supervision of an obligation taxation taxpayers. A regression model for the
analysis results show that simultaneously, account supervision service and
significantly influential representative of the level of compliance by
taxpayers.
Penulis: Angrita Denziana,
Handi Sutanto
Kode Jurnal: jpakuntansidd150609
