ANALISIS PENGARUH ACCOUNT REPRESENTATIVE DAN PEMERIKSAAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK (STUDI KASUS KPP BADAN DAN ORANG ASING)

Paulus Banuarea, 2012; Analysis of The Effect of Account Representative and Tax Investigation Toward Tax payer Compliance (Case Studies in Foreign Corporate and Individual Tax Office). Tax payer compliance is still low at this time becomes the most fundamental problem to be solved by the Directorate General of Taxation(DGT). One way used to improve tax payer compliance by doing some tax reformand modernization of tax administration in Indonesia, among others by the formation of Account Representative. The Function of Account Representative is to over see the tax compliance and provide guidance/ adviceto taxpayers. Not unlike the case Account Representative, any tax audit supervision in carrying out its functions(control) tax payer compliance in terms of fulfillment of tax obligations. This study uses Account Representative and tax audit a san independent variable while the tax payer compliance as the dependent variable. The sample used by 51 respondents found the tax payer on the KPPBADORA. Data analysis was performed using multiple linear regression analysis with SPSS19.00 program for Windows. Based on the analysis conducted, Account Representative of tax payer compliance is not significant while the tax audits of tax payer compliance is significant