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PENGARUH PENGETAHUAN PERPAJAKAN DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI PERUMAHAN PESONA ANGGREK MASA NEW NORMAL

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ABSTRACT THE EFFECT OF TAXATION KNOWLEDGE AND SERVICE QUALITY ON INDIVIDUAL TAXPAYER COMPLIANCE AT PERUMAHAN PESONA ANGGREK MASA NEW NORMAL Written by: Christania Sitompul NIM: 1732004 This research was conducted to determine tax knowledge, service quality to individual taxpayers at Perumahan Pesona Anggrek masa New Normal, to examine the effect of tax knowledge on individual taxpayer compliance at Perumahan Pesona Anggrek masa New Normal, to test service quality on individual taxpayer compliance at Perumahan Pesona Anggrek masa New Normal period, and to test tax knowledge, and service quality towards individual taxpayer compliance at Perumahan Pesona Anggrek masa New Normal. This study took a population of all residents of Perumahan Pesona Anggrek and as a sample, 76 respondents were taxpayers. This study uses a questionnaire with 12 indicators and 26 questions. This research is a descriptive analysis, analysis of the correlation coefficient, the coefficient of determination, significance test and simple and multiple linear regression analysis. Based on the results of the study, it shows that the tax knowledge variable has an average with category a good on individual taxpayers at Perumahaan Pesona Anggrek masa new normal, the quality of service has an average with category a good on individual taxpayers at Perumahan Pesona Anggrek masa new normal. The results showed that knowledge of taxation had a significant effect on individual taxpayer at Perumahan Pesona Anggrek masa New Normal, service quality has a significant effect on individual taxpayer Compliance at Perumahan Pesona Anggrek masa New Normal, and Tax knowledge and service quality have a significant effect on individual taxpayers at Perumahan Pesona Anggrek masa New Normal. Keywords: knowledge taxation, quality of service, individual taxpayer compliance, perumahan pesona anggrek masa new normal.