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PENGARUH KUALITAS PELAYANAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK PADA KPP CIMAHI

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Writer cordrrcted a sr.tdy with the prrpme to find out bow the level of quality of service ax, to find ord how an individual taxpayer compliance, and to know how to influence the quality of service tax against an individual taxpayer compliance in the KPP Pralarna Bardrmg Cimahi. Services in thc IGP Cimahi performed by ernplolees based on principles of professional work qiltwe with the guidelines Code of Conduct in accordarm with the decision of the Drectorate General of Taxes that are ready to serve the commrmity and taxpayers get beEer, Individual Eryayer compliance in ttre KPP Cimahi in flrtfilling the material and formal tat obligdions are always increased wery year since 2C07-2011 . Effect ofthe quality of service to an individual taxpayer compliance can be seen Eom the calculation r: 0.7503, This shows drat there is a strong and positive relationship benveen tax s€rvices with an indivrdr.ral taxpayer complianc€ in KPP Cimahi. Based on a significant level of 95-qlo and N :50, is equal to 2.0I l_ If the compad of 7.862 u,ith the> then Ho is rejected means that therc are sigrrificanr effec.ts of the tax on individual taxpayer compliance. KD private persors is 56-3(P4 while the rcmaining 43.70% inlluenced by other factors @ond this study