PENGARUH SANKSI PERPAJAKAN, PENERAPAN E-FILING, TINGKAT PEMAHAMAN WAJIB PAJAK, KUALITAS PELAYANAN FISKUS DAN PERAN ACCOUNT REPRESENTATIVE TERHADAP KEPATUHAN WAJIB PAJAK

Abstract

This observation aims to analyze the effect of tax sanctions, the application of e-filling, the level of understanding of taxpayers, the quality of tax service and the role of account representative of taxpayer compliance. this research uses primary data by distributing questionnaires as much as 100 respondents of taxpayers in Kantor pelayanan pajak (KPP) Pratama Kebayoran Lama. sampling technique used in this research is accidental sampling. this research examined the effect of tax sanctions, the application of e-filling, the level of understanding of taxpayers, the quality of tax service and the role of account representative of taxpayer compliance with the classical assumption test. he results of this study explains that tax sanctions, the implementation of e-filling, the level of understanding of taxpayers, and the quality of tax services have no effect on taxpayer compliance, while the account representative role affect taxpayer compliance.