The purpose of this study is to examine the effect of tax service quality on taxpayer compliance in paying Land and Building Tax in District X. This research is a causative type of research. The population used in this study is all people who are subject to Land and Building Taxpayers in district X. The technique used in sampling is the proportional sampling method, and uses the Slovin formula. The technique used in analyzing the data is multiple regression analysis. The results of the study indicate that the quality of tax services has a significant positive effect on taxpayer compliance. Then a good suggestion for this research is the need for higher quality tax services to improve taxpayer compliance in fulfilling their tax obligations. Future research is expected to use research variables outside those that have been studied in this study.
Joni, S.S.T, BKP, Handryno, SE, BKP (2021); The Effect of Tax Service Quality on Taxpayer Compliance in Paying Land and Building Tax ; International Journal of Scientific and Research Publications (IJSRP)
11(7) (ISSN: 2250-3153), DOI: http://dx.doi.org/10.29322/IJSRP.11.07.2021.p11583