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PENGARUH KUALITAS PELAYANAN PETUGAS PAJAK, SANKSI PERPAJAKAN DAN BIAYA KEPATUHAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK BADAN PADA KPP PRATAMA SOREANG

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ABSTRACT THE IMPACT OF QUALITY SERVICE OF TAX OFFICIALS, TAX PENALTIES AND TAX COMPLIANCE COSTS ON CORPORATE TAX PAYER COMPLIANCE AT THE TAX OFFICE PRIMARY SOREANG By: Sinar Marbun The purpose of this study was to determine the effect of the impact of quality tax officials, tax penalties and tax compliance costs on corporate tax payer compliance in the Tax Office Primary Soreang. Quality of service tax officials can be reflected through the attitude of the tax officers are friendly, polite, can communicate well, and facilities at the tax office. Tax penalty given to the taxpayer if it does not meet the tax liability. Tax compliance costs are costs incurred in paying the tax payers and tax reporting. While the tax compliance is obey all the rules of taxation that is doing well and correctly. This research method used descriptive research. Sampling method used is convenience sampling method. This analysis research method used are assumptions of classic linear regression, multiple linear regression analysis, correlation, coefficient of determination, and hypotheses. The results partially contained variables quality of service tax officials have an influence on corporate tax payer compliance and the variable tax penalties and tax compliance costs haven‟t an influence on corporate tax payer compliance. While simultaneously Sig 0,003<0,005 there is an influence on service quality variable tax officials, tax penalties, tax compliance costs to the corporate taxpayer compliance. Based on the above results, it can be concluded that the quality of service tax officials, tax penalties, and tax compliance costs have an impact on corporate taxpayer compliance. Therefore, taxes and government officials need to develop the quality of services and taxation policy. Keywords : service quality of tax officials, tax penalties, tax compliance costs, corporate taxpayer compliance