Choiriyah (2014) Pengaruh Kepercayaan Wajib Pajak Terhadap Account Representative Dalam Kepatuhan Wajib Pajak (Studi Pada Kantor Pelayanan Pajak Perusahaan Masuk Bursa Efek Indonesia). Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini dilakukan atas dasar krisis kepercayaan yang dialami oleh Direktorat Jenderal Pajak yang berakibat dengan menurunnya jumlah penerimaan. Salah satunya yang terjadi di KPP Perusahaan Masuk Bursa. Wajib Pajak belum percaya uang pajak diberdayakan untuk kemaslahatan bangsa menyebabkan rendahnya tingkat kepatuhan Wajib Pajak. Bagi Wajib Pajak, Account Representative berfungsi sebagai komunikator sekaligus wakil dari citra kantor pajak. Hasil dari penelitian ini menunjukkan bahwa kepercayaan Wajib Pajak pada Account Representative berpengaruh terhadap kepatuhan Wajib Pajak. Account Representataive harus memiliki kemampuan, niat baik serta integritas guna meningkatkan kepatuhan Wajib Pajak. Kemampuan Account Representative menyediakan pelayanan berkualitas didukung pengalaman dan pengetahuan akan memudahkan Wajib Pajak melaksanakan kewajibannya. Account Representative memiliki niat baik dalam bentuk perhatian, kemauan berbagi dan dapat diharapkan oleh Wajib Pajak dapat memberikan kepuasan. Integritas Account Representative juga diperlukan agar Wajib Pajak percaya uang yang disetorkan tidak diselewengkan.
English Abstract
The research was conducted on the basis of a crisis of trust which experienced by the Directorate General of Taxation which decreases the amount of tax revenue. One of them happened in Tax Office for Company in stock exchange. Taxpayers who do not believe that tax money is deposited empowered for the benefit of the nation causes the tax compliance is low. For taxpayer, Account Representative as a communicator and vice of the tax offices image. The results of this study indicate d that the trust of the taxpayer in the Account Representative effect on tax compliance. Account Representative are required to have ability, benevolence and integrity in order to improve tax compliance . The ability of an account representative in providing high quality service supported by experience and knowledge will facilitate tax payers in performing their duty. Account Representative who has good intentions in the form of attention, a willingness to share and be able to expect to provide fulfillment in transactions carried out. The integrity of an Account Representative is also required in order to believe taxpayer money deposited is not perverted.
Other obstract
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| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FIA/2014/376/051406040 |
| Uncontrolled Keywords: | - |
| Subjects: | 300 Social sciences > 336 Public finance > 336.2 Taxes |
| Divisions: | Fakultas Ilmu Administrasi > Ilmu Administrasi Bisnis / Niaga |
| Depositing User: | Hasbi |
| Date Deposited: | 14 Oct 2014 10:43 |
| Last Modified: | 15 Nov 2021 07:12 |
| URI: | http://repository.ub.ac.id/id/eprint/116478 |
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