PENGARUH KUALITAS PELAYANAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK BADAN (STUDI PADA KANTOR PELAYANAN PAJAK MADYA MALANG)

Komala, Kirana Cipta (Program Studi S1 Perpajakan Fakultas Ilmu Administrasi Universitas Brawijaya)

Jurnal Mahasiswa Perpajakan
Vol 2, No 1 (2014): AGUSTUS

This study aimed to clarify the effect of service quality consist of variable Tangibles, Reliability, Responsiveness, Assurance, Empath simultaneously and partially on Corporate Taxpayer Compliance Tax Office Madya Malang. The method used in this research is explanatory research method, using a questionnaire as a data collection that is  distributed directly to 93 respondents, corporate taxpayer. Data analysis for this study by using multiple linear regression analysis aided by SPSS software version 16. The result of multiple linear regression analysis show that variable Tangibles, Reliability, Responsiveness, Assurance, Empathy has a significant influence simultaneously and partially on corporate taxpayer comlpliance Tax Office Madya Malang. Responsiveness is the most dominant variables influencing corporate taxpayer compliance. Keyword: Sevice Quality, Taxpayer Compliance, Corporate Taxpayer Compliance.