PENGARUH KEPUASAN WAJIB PAJAK ATAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK (Survei Pada Kantor Pelayanan Pajak Kota Bogor)

Patar Simamora

Abstract


ABSTRACT
Low tax compliance is a matter of serious concern in
many developing countries. The success of the self assessment
system, depend on high and low of consciousness of people to tax.
If level of tax compliance in one state is relative low, the first it is
done by government is looking for solution why it happens. To
looking for of the root problem which the better than incite the
pressing a claim but not equal with satisfaction for servicing. The
servicing is not done with careless because it will form the bad
image, and at the last will inflicted a loss upon the government if
the image will form “tax-phobia”. The people as the taxpayers
reserve the right, quickly service, clear, and satisfied. Dimension of
service quality are reliability, responsiveness, assurances,
empathy, and tangibles. Raising the service quality must do
continuous to keep the taxpayers satisfaction. Thus, in Bogor of
Tax Office Service, as the public service office has direct
relationship with the taxpayers are not apart from the service
problem. This research has goals to description the level of
taxpayers satisfaction will be able to pay their obligation is
measured from service quality dimension and identification
influence of taxpayers satisfaction on services to taxpayers
compliance.
Key words: taxpayers satisfaction, service quality, taxpayers
compliance.

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