Merry Triani
Politeknik Negeri Pontianak

Melati Pramudita Lestari
Politeknik Negeri Pontianak

Keywords : Taxpayer, Service, Customer Satisfaction

Abstract

This study aims to determine the effect of taxpayer satisfaction on service to taxpayer compliance with land and building taxes in rural and urban areas at the Regional Revenue Board of Kubu Raya Regency. This type of research is a quantitative research with a survey method. The research data uses primary data from questionnaires distributed to 100 respondents. The sampling technique uses a non- probability sampling technique with Incidental Sampling. This research uses data quality test, classical assumption test, simple linear regression analysis test and hypothesis test with SPSS 26. The results of the hypothesis test show that taxpayer satisfaction with services affects taxpayer compliancein rural and urban land and building taxes at the Regional Revenue Board of Kubu Regency Raya. This shows that the increasing satisfaction of taxpayers for services, the greater the compliance ofland and building taxpayers in rural and urban areas

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UNDUH PDF

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Published
2023-10-18

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Published
Vol. 11No. 1 (2023): Simposium Nasional Akuntansi Vokasi (SNAV)