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PENGARUH KUALITAS PELAYANAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA BALIKPAPAN

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ABSTRACT EFFECT ON THE QUALITY OF SERVICE TAX COMPLIANCE WITH TAXPAYERS IN TAX SERVICE OFFICE PRATAMA BALIKPAPAN Written By : Angelina Trianita Tendeng NIM: 1132091 This study aimed to determine how to influence the quality of tax services to an individual taxpayer compliance in the Tax Office Pratama Balikpapan. This research was conducted with descriptive method, data processing sample manually counted with a total sample of 100 individual taxpayers and were calculated using correlation coefficient analysis techniques, hypothesis testing, and determine the coefficient of determination. Details of the calculation of correlation coefficient analysis using Pearson Product Moment. Based on the analysis Pearson product moment correlation coefficient, the known value r = 0.760, which mean the level of relationship between quality and compliance were strong. While the value of t = 11.577 and Ttable = 1,661 while α = 0.05 by the degrees of freedom (d = n-2) wherein 100-2 = 98 then the Ttable = 1,661. By comparing ttabel and tcount then known tcount> ttable then Ho was rejected means that there was a significant influence on the quality of service tax on tax compliance. Based on the results already known that there were two variables that influence to determine how much influence the two then found to be the result of determination coefficient = 57.76% while the remaining 42.24%, which means that the rest influenced other factors beyond the study. Key words : quality of service tax, taxpayers.