ANALISIS PENGARUH KUALITAS PELAYANAN DAN PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KPP PRATAMA BANDUNG CICADAS

Angky Febriansyah

Abstract


Quality of service and knowledge of taxation is one of the factors that may
affect taxpayer compliance, So expect good service quality and level of knowledge is
also good for the taxpayer compliance rate is increasing. The purpose of this study to
determine the effect of service quality and knowledge of taxation on individual taxpayer
compliance in the tax office Cicadas Pratama Bandung.
The method used in this research is descriptive method and verifikatif,
Descriptive method used to determine the variable description quality of service and
taxation knowledge variables and variable individual taxpayer compliance while
verifikatif to determine the correlation between service quality and compliance of an
individual taxpayer and the correlation of knowledge of taxation and individual taxpayer
compliance. To determine the effect of service quality and knowledge of taxation on
individual taxpayer compliance used statistical tests.  The test statistic used is the
calculation of Person Product Moment correlation, coefficient of determination,
hypothesis test using the software SPSS 15.0 for windows.
The results of this study indicate that the quality of service and knowledge of
taxation have a significant effect in improving taxpayer compliance in individual tax
office Pratama Bandung Cicadas. There is a correlations between service quality and
knowledge of taxation with an individual taxpayer compliance in the tax office Pratama
Bandung Cicadas that is equal to 49.6%.



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