Pengaruh Kualitas Pelayanan Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi di Kantor Pelayanan Pajak Pratama Pematangsiantar

Abstract

One very important aspect in the development of a country, especially Indonesia, is tax. Without optimal tax revenue, the development process will not run effectively. In terms of maximizing tax revenues, a strong role from the Government is required. Therefore, the author then wants to discuss it in this final assignment entitled "The Influence of Tax Service Quality on Personal Taxpayer Compliance at The Low Tax Office of Pematangsiantar". This research aims to find out whether the quality of tax services affects the compliance of individual taxpayers registered at the Low Tax Office of Pematangsiantar. The form of research used in this research is quantitative research with an associative approach. Quantitative research methods are research methods that are based on the philosophy of positivism, used to research certain populations or samples, collecting data using research instruments, quantitative or statistical data analysis, with the aim of describing and testing predetermined hypotheses. The results of research using questionnaires and questionnaire data processed using SPSS show that tax quality has a positive and significant effect on personal taxpayer compliance at the Low Tax Office of Pematangsiantar.