PENGARUH KUALITAS PELAYANAN PAJAK DAN PERILAKU WAJIB PAJAK ORANG PRIBADI TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KPP PRATAMA CILEGON
Daftar Isi:
- Fitriani, 2011; The Influence of Tax Service Quality and The Attitude of Independent Taxpayer Toward The Tax Compliance of The Independent Taxpayer in KPP Pratama Cilegon. Research Advisor I; Tresno Ekajaya, SE, M. Ak, Research Advisor II; Dian Citra Aruna, SE, M.Si. This research was conducted to know how tax service quality and attitude of independent taxpayer can influence the tax compliance of the independent taxpayer in KPP Pratama Cilegon. The population of this research is independent taxpayer in KPP Pratama Cilegon. The sample of research object is independent taxpayer who have educated minimum D3. In this research, the researcher carried out a descriptive quantitatif method. Research desain is survey research using questionnaire as instrumen. The writer also used a sampling purposive method to calculate the participants’ answer from the questionnaire. While the analysis method carried out in this research was descriptive analysis test, classical assumption test, multiple regretion analysis, Ftest, and t-test. The tax compliance f the independent taxpayer in KPP Pratama Cilegon was good. It was determined from the on time SPT submission, complete and correct SPT filling, NPWP prossession as the identity of the taxpayer, and on time transparent tax payment. The findings of this research show that, the effect of : (1) tax service quality toward tax compliance of the independent taxpayer is not positive and significant, that the value of t-test is 0,510 and the value of significant probability (p) is 0,611; (2) attitude of independent taxpayer toward tax compliance of the independent taxpayer is positive and significant, that the value of t-test is 5,339 and the value of significant probability (p) is 0,000.