<![CDATA[This study aims to analyze the influence of Coretax's service quality and e-service quality on tax compliance with taxpayer attitudes as an intervening variable in individual taxpayers at KPP Pratama Lubuk Pakam. This study uses a quantitative approach with a survey method. The research sample amounted to 395 respondents who were selected using the probability sampling technique based on the Slovin formula. The data was analyzed using the Structural Equation Modeling method based on Partial Least Square (PLS-SEM) with the help of SmartPLS 3.0. The results of the study show that service quality has a positive and significant effect on taxpayers' attitudes and tax compliance. Coretax's e-service quality also has a positive and significant effect on taxpayer attitudes and tax compliance. In addition, the attitude of taxpayers has a positive and significant effect on tax compliance. The test results also prove that taxpayers' attitudes are able to mediate the influence of service quality and e-service quality on tax compliance. These findings indicate that improving the quality of direct and digital services through Coretax can form a positive attitude of taxpayers which ultimately increases tax compliance. The research model was able to explain the variation in attitudes by 38.6% and tax compliance by 54.7%, while the rest was influenced by other variables outside the research model]]>
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