The Influence of Tax Officers' Service
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The Influence of Tax Officers’ Service and Taxpayers’ Satisfaction on Taxpayers’ Compliance in KPP Pratama Cikarang Selatan SKRIPSI By Kardini Marsella Putri 008201100040 Presented to The Faculty of Business, President University In partial fulfillment of the requirements for Bachelor Degree in Economics, Major in Accounting PRESIDENT UNIVERSITY Cikarang Baru – Bekasi Indonesia 2018 i ii ORIGINALITY REPORT Tax Officer Service ORIGINALITY REPORT 19% 14% 1% 12% SIMILARITY INDEX INTERNET SOURCES PUBLICATIONS STUDENT PAPERS PRIMARY SOURCES 1. Submitted to Universitas Diponegoro 2% Student Paper 2. repository.uinjkt.ac.id 2% Internet Source 3. docplayer.net 1% Internet Source 4. www.mahirpajak.com 1% Internet Source 5. Submitted to Universitas Negeri Jakarta 1% Student Paper 6. Submitted to University of Northumbria at Newcastle 1% Student Paper 7. iiste.org 1% Internet Source 8. 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I would like to thank and express my sincere gratitude to my supervisor, Mr. Arie Pratama, SE, M.Ak, CPSAK, for his continuous guidance and encouragement. I greatly appreciate all his contributions of support, time, and ideas. I would like to express my gratitude to the Dean of Faculty of Business, Mr. Prof. Dr. Ajay Chauhan, the Head of Accounting Study Program, Mrs. Andi Ina Yustina M.Sc., Mrs. Dr. Ika Pratiwi Simbolon, S.E., M.M, Mr. Dr. Josep Ginting, CFA, Mrs. Srie, and all staff and lecturers in Accounting Department, Faculty of Business, President University, for their cooperation and kindness. I would also like to express my gratitude to Mr. Joshua, Mr. Egi, Mr. Diski, and all staff in KPP Pratama Cikarang Selatan for all the support that has been given in facilitating smooth work of my research. My deepest gratitude goes to my beloved parents, brothers, sister, and best friends for their endless love, kindness, patience, and encouragement. I owe everything to my family that has encouraged, assisted me at every stage of my life, and longed to see this achievement come true. I would like to thank everybody who was important to the successful realization of this thesis, as well as expressing my apology that I could not mention personally one by one. Your kindness means a lot to me. x Kardini Marsella Putri TABLE OF CONTENTS PANEL OF EXAMINERS APPROVAL SHEET...... Error! Bookmark not defined. RECOMMENDATION LETTER OF SKRIPSI ADVISER ...Error! Bookmark not defined. ORIGINALITY REPORT ............................................................................................iii DECLARATION OF ORIGINALITY ........................................................................ix ACKNOWLEDGEMENT..............................................................................................x LIST OF TABLES .......................................................................................................xiv LIST OF FIGURES ......................................................................................................xv ABSTRACT..................................................................................................................xvi I. INTRODUCTION .......................................................................................................1 I.1 Research Background ..............................................................................................1 I.2 Problem Identification and Statement......................................................................3 I.3 Research Objectives.................................................................................................4 I.4 Research Benefits.....................................................................................................4 II. LITERATURE REVIEW .........................................................................................6 II.1 Taxation ..................................................................................................................6 II.1.1 Definition of Taxation......................................................................................6 II.1.2 Characteristics of Taxes ...................................................................................7 II.1.3 Principles of Taxation ......................................................................................7 II.1.4 Self-Assessment System ..................................................................................8 II.2 Tax Officers’ Service..............................................................................................9 II.2.1 Definition of Service ........................................................................................9 xi II.2.2 Measurement of Service.................................................................................10 II.3 Taxpayers’ Satisfaction.........................................................................................11 II.3.1 Definition of Satisfaction ...............................................................................11