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PENGARUH KUALITAS PELAYANAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA JAKARTA TIMUR

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ABSTRACT THE INFLUENCE OF QUALITY OF SERVICE TAX COMPLIANCE TO TAX PAYERS AT THE TAX SERVICES OFFICE PRATAMA PASAR REBO JAKARTA Estina Devi Evelyn Malau NIM: 1132149 The purpose of the research conducted by the authors is to determine how the Quality of Service in Taxpayer Compliance on KPP Pasar Rebo. The method the author uses descriptive method in which data is collected and processed, analyzed, and finally the conclusions drawn. Data collection was done by distributing questionnaires and subsequent data is processed using the Pearson product moment correlation coefficient, significance test, and analysis of the correlation coefficient. Based on the results of the questionnaire has been distributed to each respondent, it is known that the quality of service that apply slight positive effect on Taxpayer Compliance. Based on the research results of Pearson Product Moment Correlation Coefficient, the obtained correlation coefficient of 8.520 showed lower levels of positive influence between Quality of Service to the Taxpayer Compliance. Based on the results of test calculations significantly it can be seen the value t table is 1.701, and t is equal to 8.520. This suggests that tcount > ttabel.yaitu: 8.520 > 1.701. Thus the significance test, then Ho is rejected and Ha accepted, it means that there is no significant relationship between the quality of service tax on tax compliance. Calculation of coefficient of determination indicates the contribution of the Quality of Service Tax on Taxpayer Compliance by 72%, while the remaining 28% are influenced by other factors outside of this research. Key words: quality of service tax, taxpayer Compliance