Open AccessPENGARUH KUALITAS LAYANAN TERHADAP KEPATUHAN MEMBAYAR WAJIB PAJAK (STUDI KASUS DI KANTOR PELAYANAN PAJAK DI JAKARTA KELAPA GADING)
Author(s) -
Yeyen Rumi Nuroctaviani
Publication year - 2019
Publication title -
jurnal informasi perpajakan, akuntansi dan keuangan publik/jurnal informasi, perpajakan, akuntansi, dan keuangan publik
Language(s) - English
Resource type - Journals
eISSN - 2685-6441
pISSN - 1907-7769
DOI - 10.25105/jipak.v7i1.4496
Subject(s) - compliance (psychology) , payment , business , accounting , quality (philosophy) , public economics , economics , finance , psychology , social psychology , philosophy , epistemology
Compliance in every single state is crucial issue. Indonesia, as a country of more than 240 million people must consider this as a locomotive factor to attract higher participation from people. But compliance is rather a sociological term, since it is related with certain factors such as reliability, responsiveness, assurance, empathy, tangible and other factors. This study explained the influencing factors toward compliance. Compliance in this study, reflected into two items which are tax payment and tax filling (monthly or annually). Quality services provided by tax account representative and all element from the tax office are core elements needed by taxpayers. Poor quality services will result poor participation from taxpayers.