THE EFFECT OF SERVICES, CONSULTATION, AND SUPERVISION OF REPRESENTATIVE ACCOUNTS ON TAXPAYER COMPLIANCE
Keywords:
tax services; tax consultation; tax supervision; taxpayer complianceAbstract
This study aims to analyze the effect of tax services, tax consultation, and tax supervision conducted by Account Representatives on taxpayer compliance at the Tax Service, Counseling, and Consultation Office (KP2KP) Tomohon. This research employed a quantitative method with an associative approach. The population consisted of registered taxpayers at KP2KP Tomohon, with samples selected based on predetermined criteria. Data were collected through questionnaires and analyzed using multiple linear regression analysis. The results indicate that tax services, tax consultation, and tax supervision have a positive and significant effect on taxpayer compliance. These findings suggest that improving service quality, optimizing consultation activities, and strengthening tax supervision can enhance taxpayer compliance in fulfilling tax obligations. This study is expected to contribute academically and serve as a reference for tax authorities in formulating policies to improve taxpayer compliance.
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