Text

PENGARUH KUALITAS PELAYANAN PAJAK TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KPP PRATAMA BANDUNG CIBEUNYING

Share :
• 
• 
• 
• 
• 
• 
• 

ABSTRACT THE INFLUENCE OF TAX SERVICE QUALITY AGAINST TAXPAYER COMPLIANCE AT KPP PRATAMA BANDUNG CIBEUNYING By : Aries Leonard Siringoringo The research was conducted to determine the effect of Tax Service Quality Against Taxpayer Compliance at KPP Pratama Bandung Cibeunying. The research was conducted using a descriptive method in which the data was obtained under real circumstances, processed, analyzed, finally be concluded. The data were collected through the distribution of questionnaires to the respondents. The data is then processed by the Pearson Product Moment coefficient correlation analysis, hypothesis testing, and analysis of the coeficient of determination. KPP Pratama Bandung Cibeunying’ services conducted by the employees based on the principle of proffesional work culture with signs in accordance with the code of Conduct employee decision of the Directorate General of Taxes that are ready to serve the community and taxpayer for the better. According to the results of research at KPP Pratama Bandung Cibeunying was known that the level of Tax Service Quality was good which its value is 3,98 in the average interval 3,40 - 4,19. And the The level of taxpayer compliance at KPP Pratama Bandung Cibeunying was also good which its value 4,16 in the average interval 3,40 – 4,19. Based on the analysis of the correlation coefficient (r) was equal to 0,07 which indicated the positive and very low influence between variable X (Tax Service Quality) to the Variable Y (Taxpayer Compliance). By using statistical tests (t) obtained t_count < t_tabel namely 0,69 < 1,6606 so Ho accepted the statement, which indicated that there was no significant effect between the Tax Service Quality on Taxpayer Compliance. The coeficient of determination (kd) did not continue because there was no significant effect between Tax Service Quality on individual Taxpayer Complisnce at KPP Pratama Bandung Cibeunying. Keywords: Tax service quality, taxpayer compliance.