PENGARUH PENGETAHUAN PERPAJAKAN, PELAYANAN APARAT PAJAK, SANKSI PERPAJAKAN dan KUALITAS LAYANAN KONSULTAN PAJAK TERHADAP MINAT PENGGUNAAN JASA KONSULTAN PAJAK (Studi Kasus Pada Wajib Pajak Badan Hotel di Kota Yogyakarta)
Abstract
This research aimed to examine the effects oftax knowledge,service tax official, tax penaltiesandtax consultants service quality to interest in the use of tax consultant in Yogyakarta City. This research use the data in the formof primary data obtained from questionnaires. Sample used are corporate taxpayers who use the services of tax consultant in Yogyakarta City. The number of respondents in this research were 95 corporate taxpayers. The sampling technique used was Convience Sampling Method. Data analysis technique used is multiple linear regression using SPSS program.
The result in this research showed thattax knowledge,service of tax official, tax penalties andtax consultants service quality positively influence the interest in the use of tax consultant in Yogyakarta City.