The Importance of Account Representative Services and Tax Law Enforcement

Abstract

This study aims to discuss the service influence of account representative on taxpayer compliance, the influence of tax law enforcement on taxpayer compliance, as well as the influence of service account representative and law enforcement tax To taxpayer’s compliance. The study used quantitative approaches using simple random sampling sample selection methods, as many as 100 taxpayer respondents. The statistical test is multiple regression. Partial test results prove that account Representative's service affects taxpayer compliance with contributions to provide and provide services required by taxpayer’s to facilitate taxpayer’s in fulfilling Its tax obligations. Tax law enforcement affects the taxpayer's compliance with the contributions of providing appropriate sanctions for taxpayer’s who do not fulfill their exposure obligations. Simultaneous testing results proved that account representative services and tax enforcement have an effect on the taxpayer's compliance with the contributions of providing services that meet the needs and sanctions deemed Taxpayer’s