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PENGARUH KESADARAN WAJIB PAJAK DAN PELAYANAN FISKUSTERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KPP PRATAMA BANDUNG KAREES

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ABSTRACT THE EFFECT OF TAXPAYERS AND SERVICES AWARENESS OF COMPLIANCE TAX AUTHORITIES INDIVIDUAL TAXPAYERS IN BANDUNG PRATAMA KPP KAREES Written By: Nelli Pakpahan NIM: 1232204 This research aims to determine how the effect of Consciousness taxpayer and the tax authorities Services Individual Taxpayer Compliance In the STO Bandung Karees partially and simultaneously. In this research the author uses descriptive method by using statistical analysis. Based on the research that has been done, it can be seen that the awareness taxpayer and the tax authorities waitress Taxpayer. The Compliance highly correlates strongly and positively. Based on the calculation of statistical analysis by using SPSS 16 then unknown awareness of taxpayers significant influence partially. The correlation of 0.95 is very strong and positive correlation. The coefficient of determination of 90.2%, for the results of the regression is Y = -5.316 + 1,183X1). and based on the results of the t test obtained t count> t-table is (5,262> 2,179), so the hypothesis Ha Ho accepted and rejected. Services tax authorities known to have a significant effect partially. The correlation of r = 0.966 which is a strong and positive correlation. The coefficient of determination of 93.3% for the results of the regression is Y = -1.032 + 1,052X2, and t test obtained t (6.450)> t table (2.179), so the hypothesis Ho is rejected and Ha is accepted. Awareness taxpayer services and tax authorities simultaneously give a significant influence simultaneously to the individual taxpayer compliance. The results of multiple correlation is equal to 0.993 which is very strong and positive correlation. For the correlation coefficient of 98.6%, for the results of multiple regression is Y = -4.607 + 0,567X1 + 0,623X2 and by the F test obtained Fhitung (68.028)> F table (3.89), so the hypothesis Ha Ho accepted and rejected. Keywords: Awareness taxpayer, tax authorities Services and Taxpayer Compliance