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PENGARUH KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK BADAN PADA KANTOR PELAYANAN PAJAK MADYA BANDUNG

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The author conducted this study in order to determine how the level ofquality ofservice tax and knowing how taxpayer compliance , and know how to inlluence the quality of service tax on taxpayer compliance in KPP Madya Bandung . KPP Madya services in London conducted by the employees based on the principle of professional work culture with signs in accordance with the code of conduct employee decision of the Directorate General of taxes that are reedy to s€we the community and the Taxpayer for the better . Taxpayer compliancc in I(PP Madya in meeting tax obligations and formal materials is increasing every year since 2008-2012. lmpact of service quality on tax compliance agency can be seen from the calculation r = 0.844196. This shows that there is a strong and positive relationship between tax services to corporate taxpayers on the compliance KPP Madya Bandung . Based on the sipificant level of 95 Yo and, N = 30 , t_tabel is equal to 1.701 . When compared t hitung of 8.318 with t_tabel then t_hitung > t_tabel then Ho is rejected meaning there is sipificant influence of the tax on tax compliance body . KD agen cy is7l.37 %o wbtle the rerDaining 28.63 % is influenced other factors outside of the study .