Kepatuhan Wajib Pajak Orang Pribadi

Abstract

This study aims to examine the effect of service quality and tax socialization on individual
taxpayer compliance. This quantitative research was conducted by collecting primary data
through the distribution of questionnaires to individual taxpayers registered at KPP
Pratama Jakarta Kebayoran Baru II who have fulfilled their tax obligations, such as
possessing a Taxpayer Identification Number (NPWP), calculating, paying, and reporting
taxes. This study uses incidental sampling, resulting in a total sample of 68 respondents,
whose data were tested and analyzed using IBM Statistics software version 31. The results
of the tests and analyses indicate that service quality has an effect on individual taxpayer
compliance, while tax socialization does not have an effect on individual taxpayer
compliance. However, service quality and tax socialization simultaneously have an effect
on individual taxpayer compliance.