Influence of tax officer service quality and knowledge of tax on individual taxpayer compliance in tax office (kpp) Bojonagara Bandung

Abstract

This research is conducted to determine how much influence the quality of tax officer service and knowledge about tax, have on the compliance of taxpayers. This research also seeks to understand the influence of knowledge of tax on individual taxpayer compliance KPP (Tax Office) Bojonagara Bandung, Indonesia. The usefulness of this research is expected to develop knowledge and to solve problems. The method used is explanatory research, by distributing questionnaires. The statistical data analysis used is multiple regression. The simultaneous test result indicates that the quality of tax officer’s service and knowledge of tax give a significant influence on the compliance of tax payers in Tax Office (KPP) Bojonagara Bandung. Meanwhile, service quality of tax officer gives a significant influence on taxpayer compliance with the measurement of influence at about 61.7%. Meanwhile knowledge of tax does not give any significant influence on Taxpayer compliance with the score of influence is 14.2%.