PENGARUH KUALITAS LAYANAN PETUGAS TEMPAT PELAYANAN TERPADU DAN TINGKAT PEMAHAMAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK (Studi pada Wajib Pajak di Wilayah KPP Pratama Surabaya Wonocolo)

Abstract

This study aims to explain and analyze the influence of the Service Quality of the Integrated Services Place Officers and The Level of Taxpayer Understanding to the Taxpayer Compliance on Regional Taxpayers at Surabaya Wonocolo Pratama Tax Service Office. The method used in this research is explanatory research method, The population in this research are amounted 78.810, and the questionnaire as a data collection that is distribute directly to 100 respondent. Data analysis in this study using multiple linear regression analysis, support by SPSS software version 21. The result of multiple linear regression analysis show that Service Quality of the Integrated Services Place Officers variable and The Level of Taxpayer Understanding variable has a significantly positive influence simultaneously and partially to the Taxpayer Compliance variable on Regional Taxpayers at Surabaya Wonocolo Pratama Tax Service Office. The most dominant variable influencing taxpayer compliance is Service Quality of the Integrated Services Place Officers variable. Keyword: Service Quality of the Integrated Services Place Officers, The Level of Taxpayer                                      Understanding, Taxpayer Compliance.