PENGARUH KUALITAS PELAYANAN DAN EFEKTIVITAS SISTEM PERPAJAKAN TERHADAP KEPATUHAN WP ORANG PRIBADI

Abstract

This Research aimed to examine the effect of tax Service quality and tax System effectiveness on personal taxpayers’ compliance of Pratama Tax Service Office, Wonocolo. While the independent variabel were tax Service quality and effectiveness of the tax System. Meanwhie, the dependent variabel was personal taxpayers’ compliance. The research was quantitative, with questionnaires as the instrument. Moreover, the data collection technique used Accidental Sampling in which the sample was taken accidentally; whoever met the researcher. There were 69 personal taxpayers listed on Pratama Tax Service Office, Wonocolo as the sample. Furthermore, the data analysis technique used multiple linear regression with SPSS 25. The research result concluded that both tax service quality and tax system effectiveness positively affected personal taxpayers’ compliance of Pratama Tax Service Office, Wonocolo. This showed the Directorate of General of Tax used modern Technology as an Online tax service to motivate taxpayers as more willing to fulfill tax liabilities.
Keywords: tax service quality, tax system effectiveness, taxpayers compliance