PENGARUH KUALITAS PELAYANAN PETUGAS PAJAK, SANKSI PERPAJAKAN DAN BIAYA KEPATUHAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK BADAN PADA KPP PRATAMA SOREANG

ABSTRACT THE IMPACT OF QUALITY SERVICE OF TAX OFFICIALS, TAX PENALTIES AND TAX COMPLIANCE COSTS ON CORPORATE TAX PAYER COMPLIANCE AT THE TAX OFFICE PRIMARY SOREANG By: Sinar Marbun The purpose of this study was to determine the effect of the impact of quality tax officials, tax penalties and tax compliance costs on corporate tax…