PENGARUH PELAYANAN ACCOUNT REPRESENTATIVE (AR) TERHADAP KEPATUHAN WAJIB PAJAK
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Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh antara Pelayanan Account Representative (AR) terhadap Kepatuhan Wajib Pajak. Dalam penelitian ini Pelayanan Account Representative (AR) sebagai variable independen, sedangkan Kepatuhan Wajib Pajak sebagai variable dependen.Penelitian ini dilakukan dengan metode incidental sampling (Sampling Insidental) dengan sampel sebanyak 96 responden dari wajib pajak yang terdaftardi KPP Pratama Pajak Sawahan Surabaya. Data yang digunakan adalah data primer melalui kuesioner yang berisi jawaban-jawaban responden. Kuesioner yang terkumpul kemudian dianalisis menggunakan program SPSS (Statistical Product and Service Solution) Versi 20. Data diambil kemudian dianalisis dengan menggunakan regresi linear sederhana. Dari hasilanalisis dapat disimpulkan bahwa Pelayanan Account Representative berpengaruh secara signifikan terhadap Kepatuhan Wajib pajak pada KPP Pratama Pajak Sawahan Surabaya.
Kata Kunci :Account Representative (AR) danKepatuhanWajib Pajak
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