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

Komang Sudaarsa; I Ketut Jati

doi:10.24843/EJA.2018.v24.i03.p03

Pengaruh Kualitas Pelayanan dan Amnesti Pajak Pada Kepatuhan Wajib Pajak Orang Pribadi

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

DOI: https://doi.org/10.24843/EJA.2018.v24.i03.p03

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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Published

2018-08-06

How to Cite

SUDAARSA, Komang; JATI, I Ketut. Pengaruh Kualitas Pelayanan dan Amnesti Pajak Pada Kepatuhan Wajib Pajak Orang Pribadi. E-Jurnal Akuntansi, [S.l.], v. 24, n. 3, p. 1709-1736, aug. 2018. ISSN 2302-8556. Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/38973>. Date accessed: 21 nov. 2024. doi: https://doi.org/10.24843/EJA.2018.v24.i03.p03.

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