Pengaruh Kualitas Jasa Konsultan Pajak dan Pengetahuan Pajak Terhadap Kepatuhan Wajib Pajak pada KPP Pratama Binjai

Abstract

The purpose of this study was to determine the effect of the quality of tax consultant services and tax knowledge on tax compliance for taxpayers at KPP Pratama Binjai partially and simultaneously. This type of research is a quantitative associative. The sample in this study were 100 individual taxpayers at KPP Pratama Binjai. The data source used in this study is primary data. Data collection techniques using questionnaire data. The data analysis technique used in the study is multiple regression analysis with IBM SPSS version 21.0. The results showed that the quality of tax consulting services did not affect the compliance of taxpayers at KPP Pratama Binjai. This is evidenced by the significance value of 0.704> 0.05. Knowledge of tax affects the compliance of taxpayers in KPP Pratama Binjai. This is evidenced by the significance value of 0,000 <0.05. Simultaneously, the quality of tax consulting services and tax knowledge affects the compliance of taxpayers in Binjai Tax Office. This is evidenced by the significance value of 0,000 <0.05.