Pengaruh Peran Account Representative Terhadap Tingkat Kepatuhan Wajib Pajak (Studi Kasus pada KPP Pratama di Kota Bandar Lampung)

Abstract

Tax receipts have an important role in financing pemerindahan with an average of 70 % until
2013.By the application of a system of self assessment in a system of taxation in indonesia tax
compliance become the backbone of that must be intensified by the directorate general of
taxes in collect state revenues.Since the era of the directorate general of taxation modernize
birokasi issued a breakthrough by forming a service of strategic that constitute links or to
taxpayers, representatives of the djp namely an account that have service representative
function and supervision of an obligation taxation taxpayers. A regression model for the
analysis results show that simultaneously, account supervision service and significantly
influential representative of the level of compliance by taxpayers.