Please use this identifier to cite or link to this item: http://repository.uma.ac.id/handle/123456789/9838
Title: Pengaruh Kinerja Account Representative dan Self Assessment System terhadap Kepatuhan Wajib Pajak Orang Pribadi pada KPP Pratama Binjai
Authors: Hasibuan, Meisa Rinadia Zuhra
Advisor: Siregar, Retnawati
Dalimunthe, Hasbiana
Keywords: kinerja account representative;self assessment system;wajib pajak orang pribadi
Issue Date: 4-Oct-2018
Publisher: Universitas Medan Area
Abstract: Account representative is the liaison between the Directorate General of Taxes and the taxpayer and the tax collection system self-assessment system that authorizes taxpayers to determine their own amount of tax payable. The purpose of this study was to determine the effect of account representative performance on personal taxpayer compliance, the effect of self assessment system on individual taxpayer compliance. This research was conducted at the Pratama Binjai Tax Service Office, Jalan Jambi, Rambung Barat, Binjai Selatan, Kota Binjai. This research is a type of associative research. The number of samples taken in this study were 100 individual taxpayers. Data collection techniques used are questionnaires and documentation studies. Data analysis techniques, descriptive analysis, reliaility validation data quality test, multiple linear regression test, normality, heteroscedasti city, hypothesis testing, coefficient of determination using SPSS 20. software From the results of this study it can be concluded that there is a positive and significant influence between account representative performance against individual taxpayer compliance, there is a positive influence and significance of self assessment system on personal taxpayer compliance, the coefficient of determination (Adjusted R Square) of 34.4% of the account representative performance variable and self assessment system can explain individual taxpayer compliance and the rest of the coefficient of determination (Adjusted R Square) that is equal to 65.6% can be explained by other variables such as tax examiners, tax knowledge, taxpayer perception that are not examined in this study.
Description: Account representative penghubung antara Direktorat Jendral Pajak dengan wajib pajak dan self assessment system sistem pemungutan pajak yang memberikan wewenang wajib pajak untuk menentukan sendiri jumlah pajak terhutang. Tujuan penelitian ini adalah untuk mengetahui pengaruh kinerja account representative terhadap kepatuhan wajib pajak pribadi, pengaruh self assessment system terhadap kepatuhan wajib pajak orang pribadi. Penelitian ini dilaksanakan di Kantor Pelayanan Pajak Pratama Binjai, Jalan Jambi, Rambung Barat, Binjai Selatan, Kota Binjai. Penelitian ini merupakan penelitian asosiatif. Jumlah sampel yang diambil dalam penelitian ini sebanyak 100 wajib pajak orang pribadi. Teknik pengumpulan data yang digunakan adalah kuesioner dan studi dokumentasi. Data yang dikumpulkan dengan, analisis deskriptif, uji kualitas data validasi reliailitas, uji regresi linier berganda, uji hipotesis, koefisien determinasi dengan menggunakan software SPSS 20. Dari hasil penelitian ini dapatdisimpulkan bahwa pengaruh positif dan signifikan kinerja account representative terhadap kepatuhan wajib pajak orang pribadi, ada pengaruh positif dan signifikansi self assessment system terhadap kepatuhan wajib pajak orang pribadi, nilai koefisien determinasi (Adjusted R Square) sebesar 34,4 % dari variabel kinerja account representative dan self assessment system dapat menjelaskan kepatuhan wajib pajak orang pribadi dan sisa dari nilai koefisien determinasi (Adjusted R Square) yaitu sebesar 65,6 % dapat dijelaskan oleh variabel lain seperti pemeriksa pajak, pengetahuan pajak, presepsi wajib pajak dan lain sebagainya yang tidak dikaji dalam penelitian ini.
URI: http://repository.uma.ac.id/handle/123456789/9838
Appears in Collections:SP - Accountancy

Files in This Item:
File Description SizeFormat 
Meisa Rinadia Zuhra Hasibuan - fulltext.pdfFulltext1.25 MBAdobe PDFView/Open


Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.