The Influence of Account Representative Supervision and the Implementation of Tax Sanctions on Compliance of Taxpayers in KPP ‘PRATAMA’ Teluk Betung

The purpose of this study was to determine and analyze the effect of Account Representative supervision and the application of tax sanctions on the compliance level of corporate taxpayers. The data collection method used a survey method which was conducted on ninety-five (95) corporate taxpayers who are required to submit an Annual Tax Return (SPT) at Teluk Batung Pratama Tax Service Office (KPP Pratama), Bandar Lampung. To analyze the data we used Multiple Linear Regression. The results showed that the Account Representative's supervision and the application of tax sanctions had a positive effect on corporate taxpayer compliance.