税务稽查员素质、税务稽查员诚信、税务稽查员比例对纳税人合规的影响

Aloisius Hama
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引用次数: 0

摘要

本研究的目的是确定税务审计员素质、税务审计员诚信和税务审计员比例对KPP Pratama Surabaya Mulyorejo纳税人合规的影响。本研究的调查对象为考试科员工。本研究使用的分析模型是多元线性回归。之所以选择这个分析模型,是因为本研究的目的是检验自变量对因变量的影响。通过本文的分析和讨论,可以得出以下结论:审计人员素质的需要、审计人员诚信和审计人员比例同时影响纳税人的合规性。税务审计员的素质需求。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
The influence of the quality of tax examiners, the integrity of tax examiners and the ratio of tax examiners on taxpayer compliance
The purpose of this study was to determine the effect of Tax Auditor Quality, Tax Auditor Integrity and Tax Auditor Ratio on taxpayer compliance at KPP Pratama Surabaya Mulyorejo. The population in this study were the Examination section employees as respondents. The analytical model used in this study is Multiple Linear Regression. This analysis model was chosen because this study was designed to examine the effect of the independent variables on the dependent variable. Based on the analysis and discussion that has been carried out, the following conclusions can be drawn: The Need for Tax Auditor Quality, Tax Auditor Integrity and Tax Auditor Ratio simultaneously influence Taxpayer Compliance. Tax Auditor Quality Needs.
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