PENGARUH REFORMASI ADMINISTRASI PERPAJAKAN TERHADAP KINERJA PELAYANAN PERPAJAKAN DAN KEPATUHAN WAJIB PAJAK DI KPP PRATAMA PADANG

Abstract

This study aims to prove empirically 1) the effect of the tax administration reform of the tax service performance, 2) the effect of the tax administration reform on tax compliance, and 3) the effect of service performance tax on tax compliance. The sampling process is carried out using a convenience sampling method. Data is collected directly by distributing a questionnaire of 100 questionnaires. Data were analyzed using multiple linear regression and dilah with SPSS. Based on the results of hypothesis testing found that 1) the tax administration reform a significant effect on the performance of the service tax, 2) tax administration reform a significant effect on tax compliance, and 3) the performance of services taxation significant impact on taxpayer compliance.

 

Keywords: reform of the tax administration, the performance of services, tax compliance