PENGARUH FUNGSI ACCOUNT REPRESENTATIVE TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Kasus pada KPP Pratama Malang Selatan)

Abstract

This research has purpose to know influence of education, mentoring, and
controlling of Account Representative  to personal taxpayers compliance.
This research has used quantitative  approach.  The variables of this
research consists of education (X1), mentoring (X2), supervision (X3), and
the compliance of personal taxpayers (Y). The sample used, namely 100
registered taxpayers in the Small Tax Office (STO) of South Malang.
Sampling was done by distributing questionnaires directly to taxpayers
who come to STO  of South Malang. The sample was obtained from the
calculation using the formula Slovin. Analysis of the data used in this
research is multiple linear analysis. The results of the analysis of the data
showed that partially education and mentoring function has no effect on a
personal taxpayer compliance, but controlling functions have an influence
on a personal taxpayer compliance in the sense that the higher level of
supervision carried AR will be higher as well individual taxpayer
compliance in STO South Malang. While simultaneously the function of
education, mentoring, and controlling by the AR effect together against a
personal taxpayer compliance in STO  of  South Malang. Based on the
results of the test data is also showed that education, mentoring and
controlling  Account Representative has contributed 11.5% to the personal
taxpayer compliance rate.

Keywords:  Education, Mentoring, Controlling, Account Representative,
Personal Tax Payer Compliance