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PENGARUH KUALITAS PELAYANAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK PADA BADAN PENDAPATAN DAERAH KABUPATEN BANDUNG BARAT

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ABSTRACT THE INFLUENCE OF TAX SERVICE QUALITY AGAINST TAX COMPLIANCE COMPLIANCE WITH THE AGENCYREGIONAL REVENUE WEST BANDUNG Arranged by: Marlince Pandie Nim: 1632069 This research was conducted to determine the effect of the quality of tax services on taxpayer compliance at the West Bandung Regency Revenue Agency. This research uses quantitative descriptive method that aims to describe the actual situation with direct observation of the sample. Data collection techniques in this study used a questionnaire that was distributed to 50 respondents. then the data is processed using Pearson Product Moment namely correlation coefficient analysis, hypothesis testing, coefficient of determination analysis and simple linear regression analysis. The results of the study the effect of the quality of tax services on taxpayer compliance that is equal to 18%, while the remaining 82% is explained by other factors outside this study. Keywords: Tax Service Quality, Taxpayer Compliance.