Pengaruh Kinerja Account Representative dan Self Assessment System terhadap Kepatuhan Wajib Pajak Orang Pribadi pada KPP Pratama Binjai

Abstract

Account representative is the liaison between the Directorate General of Taxes and the taxpayer and the tax collection system self-assessment system that authorizes taxpayers to determine their own amount of tax payable. The purpose of this study was to determine the effect of account representative performance on personal taxpayer compliance, the effect of self assessment system on individual taxpayer compliance. This research was conducted at the Pratama Binjai Tax Service Office, Jalan Jambi, Rambung Barat, Binjai Selatan, Kota Binjai. This research is a type of associative research. The number of samples taken in this study were 100 individual taxpayers. Data collection techniques used are questionnaires and documentation studies. Data analysis techniques, descriptive analysis, reliaility validation data quality test, multiple linear regression test, normality, heteroscedasti city, hypothesis testing, coefficient of determination using SPSS 20. software From the results of this study it can be concluded that there is a positive and significant influence between account representative performance against individual taxpayer compliance, there is a positive influence and significance of self assessment system on personal taxpayer compliance, the coefficient of determination (Adjusted R Square) of 34.4% of the account representative performance variable and self assessment system can explain individual taxpayer compliance and the rest of the coefficient of determination (Adjusted R Square) that is equal to 65.6% can be explained by other variables such as tax examiners, tax knowledge, taxpayer perception that are not examined in this study.