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PENGARUH KUALITAS PELAYANAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK PRIBADI DI KPP PRATAMA SOREANG

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ABSTRACT THE INFLUENCE OF TAX SERVICE QUALITY AGAINST TAXPAYER COMPLIANCE AT KPP PRATAMA SOREANG Arranged By: Veri Yuna Simbolon Nim : 1632143 This research was conducted to determine the effect of the tax service quality against the taxpayer compliance at KPP Pratama Soreang. This research uses descriptive method in which data is processed, analyzed, then concluded data analysis using the pierson product moment. As for the statistical analysis of 4,13 tax services, it means that is good from the physical evidence with the number 4,09. And personal taxpayer compliance on average 4,11 was declared good. Correlation coefficient r= 0,595 means that this numberindicates a positive relationship between variable X (tax service quality) to variable Y (taxpayers compliance). By using statistic test (t) obtained t count (5,129) > t tabel (2,010) so Ha accepted the statement which indicated that there was significant effect. The coefficient of determination (KD) significant there was 35,4% means that the contribution of the tax service quality against taxpayer compliance is 64,6% is influenced by other factors outside this research. Simple Regression Analysis Y=2,062+0,553X means that there is a significant influence between the tax service quality against taxpayer compliance. Keywords: Quality of Tax Services, Tax Compliance.