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PENGARUH KESADARAN WAJIB PAJAK DAN KUALITAS PELAYANAN PAJAK TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK PADA KPP PRATAMA BANDUNG CIBEUNYING

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ABSTRACT AWARENESS IMPACT OF TAXPAYERS AND TAX SERVICE QUALITY ON THE LEVEL OF TAX PAYERS IN COMPLIENCE WITH KPP PRATAMA BANDUNG CIBEUNYING Written by: Anastasya Lovenia NIM: 1232036 The purpose of this study was to determine how tax compliance can be done well is, in view of the awareness factor taxpayers and the quality of tax services that have been implemented in the Tax Office, The methods used by the author is descriptive method by which data is obtained relating to the real condition of the company, and the data examined by processing data, and analyzing the data, so could get conclusion. Analysis of the data which used, included multiple regression analysis, Examined Pearson product moment correlation and hypothesis test employing the F test and t test α= 0.05. Based on the research results obtained that partially between the consciousness of taxpayers with tax compliance has a significant influence, significant value 0.00 < 0.05. While partially between the quality of tax services and taxpayer compliance do not have a significant effect, with a significant value 0.28 > 0.05. Based on the result of hypothesis test with α=0,05 showing F count 16.202 > F table 3.354 meant simultaneously between the taxpayer and the awareness of the tax service quality has a significant impact on the tax compliance on reporting Annual Tax of individual taxpayer on KPP Pratama Bandung Cibeunying. And obtained the coefficient of determination of 51.2%, which means that awareness of the taxpayer and the quality of tax services provided simultaneous effect of 51.2% on tax compliance. While the rest 48,8% is influenced by other factors, which are explained by other variables that is not examined in this study. Keywords: Taxpayer Awareness, Quality Tax Service