THE INFLUENCE OF TAX OFFICERS' SERVICE AND TAXPAYERS' SATISFACTION ON TAXPAYERS' COMPLIANCE IN KPP PRATAMA CIKARANG SELATAN

Abstract

This research is conducted to determine the influence of tax officers’ service and taxpayers’ satisfaction on taxpayers’ compliance. The data collection technique used in this research is questionnaires and the sample is 100 Individual Taxpayers in KPP Pratama Cikarang Selatan. This research uses multiple linear regression analysis method. The result of the first hypothesis test where t count (4.110) > t table (1.984) or with a significant value 0.000 < 0.05 is the tax officers’ service has a positive and significant influence on the taxpayers’ compliance (H1 is accepted). The result of the second hypothesis test where t count (2.877) > t table (1.984) or with a significant value 0.005 < 0.05 is the taxpayers’ satisfaction has a positive and significant influence on the taxpayers’ compliance (H2 is accepted). The result of the third hypothesis test where F count (114.430) > F table (3.09) or with a significant value 0.000 < 0.05 is the tax officers’ service and the taxpayers’ satisfaction simultaneously have a positive and significant influence on the taxpayers’ compliance (H3 is accepted). This research shows that 70.2% (r2= 0.702) of the taxpayers’ compliance variable can be explained by the tax officer service and taxpayers’ satisfaction variables, or the ability of the independent variables to influence the taxpayers’ compliance is equal to 70.2% and the remaining 29.8% is influenced by other factors that are not included in this research.