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PENGARUH KUALITAS PELAYANAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KANTOR PELAYANAN PAJAK PRATAMA MEDAN KOTA

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ABSTRACT THE EFFECT OF TAX SERVICE QUALITY TOWARD THE LOYALTY OF INDIVIDUAL TAX OBLIGATION AT PRATAMA TAX SERVICE OFFICE IN MEDAN CITY Written by: Yanti Novita Tambunan Nim: 1432214 The author conducted this study with the aim to know the quality of tax service, knowing the taxpayer compliance of individual, and to determine the effect of service quality tax on taxpayer compliance person at Tax Office Pratama Medan City. The quality of tax service at the city Pratama tax service office is categorized well. This can be seen from the average value shown from each indicator of service quality that is: indicator of responsiveness more average 434, Reliability indicator (Reliability) with average value 4,26, Assurance indicator (Assurance) with average value of 4.42, Empathy indicator with average value 4.20, and indicator of Direct evidence (Tangibles) with average value 4.43. The compliance level of taxpayer at Pratama city tax service office is categorized good. This can be seen from the mean value indicated by each indicator that is: administrative compliance (material)with average value 4.23. Based on the research conducted that shows the influence between the quality of tax service to taxpayer compliance person at the city’s Pratama tax service office.The influence is indicated by the value of t count of 6.202 from ttable 3,505. So it can be concluded that there is a strong influence between the quality of tax services on the compliance of individual taxpayers at the Pratama field tax service office. Keywords: Quality of tax service, taxpayer compliance.