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PENGARUH KUALITAS PELAYANAN ACCOUNT REPRESENTATIVE TERHADAP KEPATUHAN FORMAL WAJIB PAJAK ORANG PRIBADI (Studi pada Kantor Pelayanan Pajak Pratama Kolaka)

JURNAL AKUNTANSI DAN KEUANGAN · Vol. 2 No. 1 (2017)

DOI
10.33772/jak-uho.v2i1.2676
ISSN
2503-1635
Published
2017-09-18
Publisher
Universitas Halu Oleo
Language
eng

Abstract

The objective of this research is to know influence between Account Representative Service to The Formal Compliance of Individual Taxpayer in the Small Taxpayer Office Kolaka. The population are used in this study that individual taxpayers that registered in Small Taxpayers Office Kolakaamounted to 19.286 people, where the number of samples amounted to100 people. The samples in this study using the formula slovin. Data analysis method used is simple linear regression test such as t test with used computer program SPSS 21 for windows.The result of this study show that in partially, Account Representative Servicehave a positive and significant effect to The Formal Compliance of Individual Taxpayer in the Small Taxpayer Office Kolaka.Coefficient determination test showed the value of R Square of 0,693, this shows that the ability of independent variables in explaining the dependent variable is quite good with the coefficient of determination of 69.3%, while the remaining 30.7% is explained by other variables not examined. Keywords: Account Representative Service and Formal Compliance of Individual Taxpayers.

Collaboration network of the authors

39 authors · 88 co-authorship links

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  • Universitas Halu Oleo
  • Universitas Muslim Indonesia
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
La Ode AntoAffiliation unknown3
Husin husinAffiliation unknown3
Tuti DharmawatiAffiliation unknown2
Mulyati AkibAffiliation unknown2
Hasbudin HasbudinAffiliation unknown2
Nasrullah DaliAffiliation unknown2
Ayumilawarty AyumilawartyAffiliation unknown1
Omasrianto OmasriantoAffiliation unknown1
Fajar SarananiAffiliation unknown1
Desryani Ayulin intheAffiliation unknown1
Arsad ArsadAffiliation unknown1
Ishak AwaluddinAffiliation unknown1
Irman BaduAffiliation unknown1
Alimudin AlimudinAffiliation unknown1
Dwi Ananda AnugranitaAffiliation unknown1
Wa RuwiatiAffiliation unknown1
Arman ArmanUniversitas Halu Oleo1
Safaruddin SafaruddinUniversitas Muslim Indonesia1
Muhammad RidwanAffiliation unknown1
Halmatinus HalmatinusAffiliation unknown1
Lady Hyllari TeresaAffiliation unknown1
Erwin HadisantosoAffiliation unknown1
Relis RelisAffiliation unknown1
Putra Muh. Al JufriAffiliation unknown1
Waode AswatiAffiliation unknown1
Tuti Nurdianti NudiAffiliation unknown1
muhammad Amirul AjiAffiliation unknown1
Sitti NurnaluriAffiliation unknown1
Lilis Feby RahayuAffiliation unknown1
Ika Maya SariAffiliation unknown1
Muhammad Fauzan Adzim IlhamAffiliation unknown1
Hajariah UndeAffiliation unknown1
Agus Septian HusenAffiliation unknown1
Adi HidayatAffiliation unknown1
Evan Gerard KAffiliation unknown1
Angela FlorensiaAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ojs.uho.ac.id/index.php/jak-uho/oai, first harvested 31 Okt 2026, last seen 31 Okt 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">PENGARUH KUALITAS PELAYANAN ACCOUNT REPRESENTATIVE TERHADAP KEPATUHAN FORMAL WAJIB PAJAK  ORANG PRIBADI  (Studi pada Kantor Pelayanan Pajak Pratama Kolaka)</dc:title>
	<dc:creator>Mas;ud, Arifuddin</dc:creator>
	<dc:creator>Mustafa, Santiadji</dc:creator>
	<dc:creator>Winarni, Fatmawati</dc:creator>
	<dc:description xml:lang="en-US">The objective of this research is to know influence between Account Representative Service to The Formal Compliance of  Individual Taxpayer in the Small Taxpayer Office Kolaka. The population are used in this study that individual taxpayers that registered in Small Taxpayers Office Kolakaamounted to 19.286 people, where the number of samples amounted to100 people. The samples in this study using the formula slovin. Data analysis method used is simple linear regression test such as t test with used computer program SPSS 21 for windows.The result of this study show that in partially, Account Representative Servicehave a positive and significant effect to The Formal Compliance of  Individual Taxpayer in the Small Taxpayer Office Kolaka.Coefficient determination test showed the value of R Square of 0,693, this shows that the ability of independent variables in explaining the dependent variable is quite good with the coefficient of determination of 69.3%, while the remaining 30.7% is explained by other variables not examined. Keywords : Account Representative Service and Formal Compliance of  Individual Taxpayers.</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Halu Oleo</dc:publisher>
	<dc:contributor xml:lang="en-US"></dc:contributor>
	<dc:date>2017-09-18</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ojs.uho.ac.id/index.php/jak-uho/article/view/2676</dc:identifier>
	<dc:identifier>10.33772/jak-uho.v2i1.2676</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI DAN KEUANGAN; Vol 2, No 1 (2017): FEBRUARY 2017</dc:source>
	<dc:source>2503-1635</dc:source>
	<dc:source>10.33772/jak-uho.v2i1</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ojs.uho.ac.id/index.php/jak-uho/article/view/2676/1993</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2017 JURNAL AKUNTANSI DAN KEUANGAN</dc:rights>
</oai_dc:dc>