PENGARUH KUALITAS JASA, PERSEPSI WAJIB PAJAK TENTANG KONSULTAN PAJAK, DAN MOTIVASI WAJIB PAJAK TERHADAP MINAT WAJIB PAJAK ORANG PRIBADI MENGGUNAKAN JASA KONSULTAN PAJAK

KHAIRANI, RIDHA (2019) PENGARUH KUALITAS JASA, PERSEPSI WAJIB PAJAK TENTANG KONSULTAN PAJAK, DAN MOTIVASI WAJIB PAJAK TERHADAP MINAT WAJIB PAJAK ORANG PRIBADI MENGGUNAKAN JASA KONSULTAN PAJAK. S1 thesis, Fakultas Ekonomi.

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Abstract

RIDHA KHAIRANI. The Influence of Service Quality, Taxpayer’s Perception about Tax Consultant, and Taxpayer’s Motivation on The Interest of Individual Taxpayer Use The Services of a Tax Consultant. Faculty of Economics State University of Jakarta. 2019 This study aimed to determine the effect of service quality, taxpayer’s perception about tax consultants, and taxpayer’s motivation on the interest of individual taxpayer use the services of a tax consultant. The data used in this study are primary data using a questionnaire distributed to 100 respondents. The sample in this study is an individual taxpayer who has business activities registered at KPP Pratama Jakarta Duren Sawit by using probability sampling techniques and by simple random sampling method. It means that researchers provide equal opportunities to all population elements to be selected as samples. Respondents' answers to the questionnaire were analyzed by multiple linear regression using SPSS 25. The test results showed that service quality have a significant effect partially to the interest of individual taxpayer use the services of a tax consultant. Taxpayer’s perceptions about tax consultant have a significant effect partially to the interest of individual taxpayer use the services of a tax consultant. Taxpayer’s motivation have a significant effect partially to the interest of individual taxpayer use the services of a tax consultant. Key Word: Interest of Use The Services of a Tax Consultant, Service Quality, Perception about Tax Consultant, and Taxpayer’s Motivation

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