Pengaruh Kualitas Pelayanan Fiskus, Akuntabilitas, Transparansi Pajak Dan Tingkat Pendapatan Terhadap Kepatuhan Wajib Pajak Badan Pada Kantor Pelayanan PajakPratama Pekanbaru Senapelan

Abstract

The purpose of this study was to determine the effect of the quality of tax services, accountability, tax transparency and income levels on corporate taxpayer compliance at the Pekanbaru Senapelan Pratama Tax Service Office. The population in this study was 6,155 corporate taxpayers and the sample in this study was 100 corporate taxpayers. Using Simple Random Sampling. The type of data used is Quantitative data. The data source in this study is primary data. The data collection technique used a Questionnaire. The analysis method used in this study is multiple linear analysis. The results of this study indicate that the Quality of Tax Services, Accountability, Tax Transparency and Income Levels have an effect on corporate taxpayer compliance at the Pekanbaru Senapelan Pratama Tax Service Office.