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PENGARUH KUALITAS PELAYANAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK PADA KPP PRATAMA CIMAHI

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ABSTRACT THE INFLUENCE OF TAX SERVICE QUALITY AGAINST TAXPAYER COMPLIANCE AT KPP PRATAMA CIMAHI Arranged By : Riky Yustanto Nim : 1532101 This research was conducted to determine the effect of the tax service quality against the taxpayer compliance at KPP Pratama Cimahi. The researce was conducted using a descriptive method in which data was obtained under real circumstances, processed, analyzed and finally concluded. The data were collected thrunhg the distribution questionnaires to the respondents. The data is then then processed by the Pearson Product Moment coefficient correlation analysi, hypothesis testing and analisis of the coefissicient of determination. KPP Pratama Cimahi service conducted by the employees base on the principle of professional waor culture with sing code of conduct of employyes decision of the directorate general of tax that are ready to serve the community and taxpayer for the better. Based on analysis of the correlation coefficient (r) = 0,539 was equal to which indicated the positive and strong influence between variable X ( tax service quality) to the variable Y (taxpayer compliance). By using statistic test (t) obtained ᵗ_count >ᵗ_tabel namely 5,102 > 2,013 so Ha accepted the statement, which indicated that there was significant effect between the tax service quality on taxpayer compliance. The coefficient of determination (Kd) significant there was 12,25%. It can be concluded that there is a significant effect between quality of service tax on tax compliance on KPP Pratama Cimahi. Keywords: Qulity of Tax Services, Tax Compliance.