THE EFFECT OF ACCOUNT REPRESENTATIVE SERVICE AND CONSULTATION ON INDIVIDUAL TAXPAYERS’ COMPLIANCE

Authors

  • Megawati
  • Diana Mayang Putri
  • Luthfia Sari Arifin
  • Aprianurlita Rasika Pratiwi
  • Ignatius Oki Dewa Brata

Abstract

This study aims to examine the effect of account representative service and consultation on
individual taxpayers’ compliance at the Tax Service Office (KPP) Pratama Bandung Cibeunying.
The sample in this study is taken from the population of individual taxpayers that report tax returns
at KPP Pratama Bandung Cibeunying. The data used are primary data. The results of the study show
that service has a strong and significant influence on the level of tax compliance. Account
representative service and consultation have a close relationship with the individual taxpayers’
compliance.

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Published

2020-12-20

How to Cite

Megawati, Diana Mayang Putri, Luthfia Sari Arifin, Aprianurlita Rasika Pratiwi, & Ignatius Oki Dewa Brata. (2020). THE EFFECT OF ACCOUNT REPRESENTATIVE SERVICE AND CONSULTATION ON INDIVIDUAL TAXPAYERS’ COMPLIANCE. PalArch’s Journal of Archaeology of Egypt / Egyptology, 17(4), 2873- 2886. Retrieved from https://archives.palarch.nl/index.php/jae/article/view/3879

Issue

Vol. 17 No. 4 (2020): PalArch’s Journal of Archaeology of Egypt/Egyptology

Section

Articles