PENGARUH KUALITAS PELAYANAN PAJAK DAN KEPATUHAN MATERIAL WAJIB PAJAK DAN IMPLIKASINYA TERHADAP REALISASI PENERIMAAN PAJAK (SURVEY PADA KPP DI KANWIL DJP JABAR I)

Abstract

The research was conducted on 7 Tax Offices in West Java Regional Office I. The
Phenomenon is a disappointment related complaints against the service tax, the low ratio of tax
compliance, as well as realization of tax revenues do not reach the target.
The purpose of this study is to investigate how the quality of the tax service, influences atas
service quality to compliance materials, influence the quality of the tax service and taxpayer
compliance material to the realization of tax revenue in the KPP in West Java Regional Office I.
The method used in this research is descriptive and verificative method with quantitative
approach. The population in this study were 7 KPP in West Java Regional Office I. Respondents
in this study is the Taxpayer at 7 KPP in West Java Regional Office I, a member of the sample
used in this research method is 150 samples. Statistical tests used are Path Analysis, Pearson
correlation calculations, the coefficient of determination, test validity, test reliability, and test
hypotheses with SPSS 22 for Windows as tool of analysis.
The results showed that the variable tax service quality of material tax compliance has a low
relationship with the direction of a positive relationship. Then the variable of tax service quality
and material tax compliance to realization of tax revenues has a strong relationship with the
direction of a positive relationship.