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PENGARUH KUALITAS PELAYANAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK PADAKANTOR PELAYANAN PAJAKPRATAMA BANDUNG TEGALLEGA

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THE INFLAENCE OF SUALITY OF SERWCE TAX COMPLIANCE TO TAX PAYERS AT THE TAX S E R WC E S O F FICE PRA TAJ'IA BANDUNG TEGALLEGA Rianto Situmorang NIM: I 1321 57 Keywords: quality of service tax, laxpsyer Compliance As for the intent and purpose of this research is to know the quality of service tax on KPP Pratama Bandung Tegallega, how the taxpayer compliance on KPP Pratama Bandung, Tegalleg4 and how it influences the quality of service tax compliance to tax payers. Research methods used in the writhg of this thesis is descriptive method, where data are collected and then processed, analyzed and eventually taken the conclusion. The technique of data collection by way of disseminating a questionnaire to the taxpayer listed on KPP Pratam Bandung Tegalleg4 further data is processed and analyzed with the use of the coefficient of correlation, test hypothesis and analysis of coeflicients of detemrination. Based on the results ofthe research, it can be noted that the qualiry of service tax KPP Pratama Tegallega rated good because, Bandung is located at intervals of4, and taxpayer compliance on KPP Pratama Bandung Tegallega also rated very good beiause it is on the interyal 4.49. Based on the results of the calculation of the correlation coefficient of0,8051. This shows a strong and positive relationship between the quality of service tax and taxpayer compliance. Further analysis of the calculation results with the test of significance is known to"dcutu. t > tutt (7'05 > 1,701) thus Ho is rejected and accepted which means no Ha of significant influence between the quality of service tax and taxpayer compliance.