Research Paper
Year: 2021 | Month: February | Volume: 8 | Issue: 2 | Pages: 370-379
DOI: https://doi.org/10.52403/ijrr.20210250
The Influence of Account Representative Supervision and the Implementation of Tax Sanctions on Compliance of Taxpayers in KPP ‘PRATAMA’ Teluk Betung
Defrizal Defrizal1, Hari Nugroho Budhi Wibowo2, Syamsu Rizal3
1,2,3Department of Management, Universitas Bandar Lampung
Corresponding Author: Defrizal Defrizal
ABSTRACT
The purpose of this study was to determine and analyze the effect of Account Representative supervision and the application of tax sanctions on the compliance level of corporate taxpayers. The data collection method used a survey method which was conducted on ninety-five (95) corporate taxpayers who are required to submit an Annual Tax Return (SPT) at Teluk Batung Pratama Tax Service Office (KPP Pratama), Bandar Lampung. To analyze the data we used Multiple Linear Regression. The results showed that the Account Representative's supervision and the application of tax sanctions had a positive effect on corporate taxpayer compliance.
Keywords: Account Representative, Application of Tax Sanctions, Compliance.
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