THE INFLUENCE OF TAX AUDIT AND THE QUALITY OF SERVICE TOWARD THE COMPLIANCE OF THE TAXPAYER USING SATISFACTION OF TAXPAYER AS THE MEDIATION VARIABLE

Suharto (2016) The Influence Of Tax Audit And The Quality Of Service Toward The Compliance Of The Taxpayer Using Satisfaction Of Taxpayer As The Mediation Variable

2nd Proceeding Sriwijaya Economic And Busimess Conference 2016


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ABSTRAK

The background of the research is the compliance of taxpayer to improve tax earnings. One of the factors influencing the compliance and the satisfaction of taxpayer are the taxpayer audit and the quality of service. The purpose of the research is to determine the influence of tax audit and the quality of service toward the compliance of the taxpayer using taxpayer satisfaction variable as the mediation variable. The research uses the primer data, which is collected by using explanatory survey method. The sample collecting technique of the research is accidental sampling toward 100 taxpayer respondents at tax service office of Metro. The tests of the recruitment instruments are including validity test and reliability test. The test of recruitment instrument analysis uses normality, homogeneity, linearity, regression analysis. The data analysis technique is path analysis.
The findings of the research show that the tax audit does not affect to the quality of service, Tax audits positively effect to the satisfaction of the taxpayer, service quality positively affects to the satisfaction of the taxpayer, the tax audit direct impact positively on tax compliance, service quality directly affects positively on compliance taxpayer, and the taxpayer satisfaction the positive direct effect on tax compliance.
Key word: Tax Audit, Service Quality, Taxpayer Satisfaction, Tax Compliance.


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