Pengaruh Pelayanan Dan Pengawasan Kepada Wajib Pajak Terhadap Kepatuhanwajibpajak Orang Pribadi (Studi Kasus Pada Kantor Pelayanan Pajak Pratama Salatiga)

Abstract

This study aims to determine the effect of Service and Supervision to Taxpayers against Taxpayer Compliance. The population in this study are non-active individual taxpayers registered in KPP Pratama Salatiga who use services and supervision Account Representative. Determination technique of sample in this research is by using technique of purposive sampling, with respondent 100 responder taxpayer non active employees registered in KPP Pratama Salatiga. Data collection method used is by using Questionnaire. Data analysis technique used is by using Test Instrument Research, Test of Classical assumption, and Test of Multiple Linear Regression Analysis. The results showed that: Service partially have a positive and significant impact on taxpayer compliance; Partial oversight has a positive and significant impact on taxpayer compliance. Keywords: Service, Supervision, Taxpayer Compliance