PENGARUH ACCOUNT REPRESENTATIVE (AR) TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (KPP PRATAMA BATU)

Vika Herdiana, Nur Hadayati, Muhammad Cholid Mawardi

Abstract


Abstract

The purpose of this study was to determine the extent of the effect of Account Representative (AR) to an individual taxpayer compliance. The independent variable is used in this study is Account Representative (AR). Sampling technique through simple random sampling method or random selection and sample size in Slovin provisions wichfound 100 respondents.

Anaysis test using a model simple linier regresion analysis. The result of this study concluded that Account Representative (AR) has positive and significant effect to an individual taxpayer compliance.

Keyword : Account Representative (AR), Taxpayer Compliance

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