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PENGARUH KUALITAS PELAYANAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK PADA KPP PRATAMA SOREANG

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ABSTRACT THE EFFECT OF TAX SERVICE QUALITY ON TAXPAYER COMPLIANCE AT PRATAMA SOREANG KPP Arranged by: Saryati Manurung Nim: 1532190 This study was conducted to determine the effect of tax service quality on taxpayer compliance at KPP Pratama Soreang. This research was conducted using a descriptive method where the data were obtained through the actual situation, the process to the respondents, then the data were processed using person determination and simple regression analysis. KPP Pratama Soreang services are carried out by employees based on the principles of a professional work culture with signs of an employee code of ethics in accordance with the decision of the Directorate General of Taxes who are ready to serve the public and taxpayers better. Based on statistical analysis, it is known that the correlation coefficient r = 0.603, this figure shows which means that the correlation interval between 0.600.799 is in the strong category. Hypothesis test t-count obtained is more than the ttable of 1.7823 means that H0 is rejected Ha is accepted. This means that the quality of tax services has a significant effect on taxpayer compliance at the KPP Pratama Soreang office. The correlation coefficient of R 0.364 means that the contribution of the quality of tax services to taxpayer compliance is 36.4% while the remaining is 63.6%. based on simple correlation regression analysis Y = 2.855 + 0.362X means that if the quality of tax services is not there, taxpayer compliance is 2.855 and if the quality of tax service increases by one unit, taxpayer compliance will increase by 0.362 units, meaning that the quality of tax service has a positive effect on compulsory unrest. tax at the KPP Pratama Soreang office. Keywords: Tax Service Quality, Taxpayer Compliance.