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"ABSTRAK

Penelitian ini dibuat dalam rangka meneliti perbaikan sistem pengawasan wajib pajak yang

didasarkan dari adanya potensi ketidakpatuhan wajib pajak yang dilihat dari nilai pengungkapanharta tax amnesty sebesar Rp4.884 Triliun dan rendahnya tax ratio yang pada tahun 2017 sebesar10.7%. Sistem self assessment, Penyidikan, Pemeriksaan, dan Pengawasan oleh AccountRepresentative masih menunjukkan kelemahan dengan tidak terdeteksinya nilai dari deklarasi hartatersebut. Penelitian ini menggunakan theory planned behavior untuk menjelaskan adanyaketidakpatuhan wajib pajak. Dalam mengontrol ketidakpatuhan tersebut Direktorat Jenderal Pajakdapat menggunakan data informasi yang akan dibandingkan dengan SPT Wajib Pajak yang datanyadapat diperoleh berdasarkan Undang-Undang Nomor 9 Tahun 2017 dan Peraturan PemerintahNomor 31 Tahun 2012. Penelitian ini disusun dengan metode deskriptif dengan melakukanwawancara, perbandingan sistem yang ada dengan yang akan diajukan, dan penelitian terhadapperaturan perundangan yang berlaku. Penelitian ini menunjukkan perlunya pengawasan yang lebihdetail lagi kepada wajib pajak, sehingga ketidakpatuhan wajib pajak dalam melakukan pembayarandan pelaporan pajak dapat diminimalisir.

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ABSTRACT

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This study was made in order to examine the improvement of the taxpayer supervision system

based on the potential non-compliance of taxpayers as seen from the value of tax amnestydisclosure of Rp.4,884 Trillion and the low tax ratio in 2017 of 10.7%. The system of selfassessment,investigation, inspection and supervision by the Account Representative still showsweaknesses with no detection of the value of the asset declaration. This study uses the theory ofplanned behavior to explain the non-compliance of taxpayers. In controlling the non-compliance,the Directorate General of Taxes can use information data that will be compared with TaxpayerTax Returns whose data can be obtained based on Law Number 9 of 2017 and GovernmentRegulation Number 31 of 2012. This study was prepared with descriptive methods by conductinginterviews, system comparisons existing with those to be submitted, and research on applicablelaws and regulations. This research shows the need for more detailed supervision of taxpayers, sothat non-compliance of taxpayers in making payments and tax reporting can be minimized.

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"Penelitian ini menganalisis tingkat kepatuhan Wajib Pajak Auditee KAP dan Non-Auditee KAP yang terdaftar di Kantor Pelayanan Pajak Pratama Jakarta Koja. Kepatuhan pajak diukur dari kepatuhan formal dengan data pelaporan SPT Tahunan 2012 dan 2013, serta kepatuhan material dengan data ketidakpatuhan penerbitan Faktur PPN Tahun 2012 dan 2013. Uji statistik kuantitatif Mann Whitney U Test menghasilkan secara formal Wajib Pajak Auditee KAP lebih patuh dengan nilai yang signifikan, sedangkan secara material lebih patuh dengan nilai yang tidak signifikan. Penelitian juga menganalisis faktor-faktor yang mempengaruhi kepatuhan Wajib Pajak Auditee KAP dan Non-Auditee KAP dengan metode kualitatif teknik wawancara langsung ke beberapa Wajib Pajak Auditee KAP dan Non-Auditee KAP serta praktisi perpajakan yang kompeten di bahasan kepatuhan pajak. Hasil penelitian menunjukkan kepatuhan pajak Wajib Pajak Auditee KAP lebih tinggi dari Wajib Pajak Non-Auditee KAP didominasi factor kebijakan/budaya perusahaan untuk patuh. Terakhir, penelitian juga menganalisis teknik-teknik pengawasan dan penggalian potensi pajak atas Wajib Pajak Auditee KAP dan Non-Auditee KAP dengan teknik wawancara ke beberapa Account Representative pada KPP Pratama Jakarta Koja dan KPP Madya Jakarta Utara. Hasil wawancara menunjukkan adanya teknik-teknik pengawasan dan penggalian potensi berbeda yang lebih efektif untuk kedua kelompok Wajib Pajak tersebut.

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This research analyzes tax compliance level of Public Accounting Firm’s Auditee and Un-Auditee Taxpayers that is registered in Small Tax Office of Jakarta Koja. Tax compliance is measured by formal compliance in tax return 2012 and 2013 reporting, and material compliance in uncompliance data related to the issuance of Value Added Tax Invoice in 2012 and 2013. The quantitative statistical test of Mann Whitney U Test results that Public Accounting Firm’s Auditee Taxpayers is more adherent formally with significant value but materially with not significant value. The research also analyzes both taxpayer groups compliance factors with qualitative methods of direct interview to some of both taxpayer groups and tax practitioners who are competent in this discussion. The results show that Public Accounting Firm’s Auditee Taxpayers compliance is higher than the other dominated by policy/corporate culture to comply. Finally, the study also analyzes the techniques of supervision and tax potential exploration on both taxpayer groups with interview techniques to some of Account Representative on Small Tax Office of Jakarta Koja and Middle Tax Office of North Jakarta. Interview results indicate the presence of surveillance techniques and different potential exploration is more effectively done by Account Representative."

"ABSTRAKLaporan magang ini membahas tentang kepatuhan pelaporan dan penyetoran pajak penghasilan PT FSH sebagai Wajib Pajak Kriteria Tertentu serta keuntungannya untuk mengajukan permohonan pengembalian pendahuluan tanpa melalui pemeriksaan pajak. Analisis dilakukan atas kesesuaian kepatuhan penyetoran dan pelaporan SPT Masa pada tahun 2018 dan mekanisme pelaporan pengembalian pendahuluan PT FSH sebagai Wajib Pajak Kriteria Tertentu. Hasil analisis menunjukkan bahwa secara keseluruhan PT FSH telah mematuhi peraturan untuk pelaporan pajaknya, kecuali pada bulan Juni di mana tanggal batas waktu penyetoran dan pelaporan SPT Masa bersamaan dengan cuti nasional hari raya Idul Fitri 2018. Selain itu, mekanisme permohonan pengembalian pendahuluan diajukan saat pemeriksaan pajak atas lebih bayar tahun 2017 dilakukan di bulan Juli 2018. Atas pengajuan tersebut, penulis melakukan rekapitulasi atas pelunasan utang pajak sesuai Surat Tagihan Pajak (STP) yang diberikan KPP.

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ABSTRACTThis internship report discusses compliance with PT FSH's income tax reporting and assessment as a Specific Criteria Taxpayer and its benefits for applying for a preliminary tax refund without going through a tax audit procedure. Analysis is carried out on the compliance of the SPT assessment and reporting period in 2018 and the mechanism for reporting PT FSH's preliminary tax refund as a Certain Criteria Taxpayer. The results of the analysis indicate that overall PT FSH has complied with the regulations for tax reporting, except in June of 2018 where the period of the SPT deposit and reporting deadline coincides with the national leave of the Eid al-Fitr 2018. In addition, the mechanism for preliminary tax refund is submitted during the tax audit overpayments in 2017 are carried out in July of 2018. Upon the submission, the author recapitulated the repayment of tax debt in accordance with the Tax Collection Letter (STP) given by the Tax Office."

"Saldo piutang pajak di Indonesia meningkat setiap tahun. Hal ini mencerminkan Wajib Pajak belum mematuhi seluruh kewajiban pajaknya. Salah satu upaya untuk meningkatkan kepatuhan Wajib Pajak yaitu dengan tindakan penagihan pajak termasuk pemblokiran rekening keuangan Penanggung Pajak. Pemblokiran dimaksudkan untuk memberikan konsekuensi hukum bagi Penanggung Pajak yang melanggar ketentuan pajak, sehingga menciptakan efek jera dan mendorong kepatuhan pajak. Berdasarkan permasalahan tersebut, penelitian ini bertujuan untuk menganalisis pemblokiran harta kekayaan Penanggung pajak ditinjau dari deterrence effect menurut Beccaria (1963) yaitu certainty, celerity, dan severity dan dampak pemblokiran terhadap kepatuhan formal dan material dari Wajib Pajak. Data primer kualitatif berupa wawancara dengan Juru Sita KPP Pratama Jakarta Setiabudi Satu dan Wajib Pajak untuk mengetahui aspek deterrence effect dari pemblokiran serta wawancara dengan Account Representative untuk mengetahui dampak pemblokiran terhadap kepatuhan Wajib Pajak setelah pemblokiran. Data sekunder berupa data kepatuhan formal juga digunakan dalam penelitian ini. Hasil analisis menunjukkan bahwa aspek certainty pemblokiran tidak memberikan deterrence effect bagi Wajib Pajak, Aspek celerity dan severity pemblokiran memberikan deterrence effect bagi Wajib Pajak, namun deterrence effect dalam aspek severity harus memenuhi beberapa kondisi yang harus dipenuhi. Dampak pemblokiran harta kekayaan Penanggung Pajak belum tercermin dalam kepatuhan formal dan kepatuhan material di KPP Pratama Jakarta Setiabudi Satu.

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The tax receivables in Indonesia increases every year. This reflects that taxpayers have not complied with all their tax obligations. One effort to increase Taxpayer compliance is by tax collection actions including blocking the Tax Insurer's financial account. Financial account blocking is intended to provide legal consequences for Tax Insurers who violate tax provisions, thereby creating a deterrent effect and encouraging tax compliance. Based on these problems, this research aims to analyze the blocking of tax insurers’ financial assets in terms of the deterrence effect according to Beccaria (1963), namely certainty, celerity, and severity and the impact of blocking on formal and material compliance of taxpayers. Qualitative primary data in the form of interviews with the KPP Pratama Jakarta Setiabudi Satu Bailiff and the Taxpayer to determine the deterrence effect aspect of the financial account blocking as well as interviews with Account Representatives to determine the impact of the financial account blocking on Taxpayer compliance after that. Secondary data in the form of formal compliance data was also used in this research. The results of the analysis show that the certainty aspect of financial account blocking does not provide a deterrence effect for Taxpayers. The celerity and severity aspects of financial account blocking provide a deterrence effect for Taxpayers, however the deterrence effect in the severity aspect must fulfill several conditions that must be met. The impact of blocking the Tax Insurer's assets has not been reflected in formal compliance and material compliance at KPP Pratama Jakarta Setiabudi Satu."

"Skripsi ini bertujuan untuk mengetahui apakah karakteristik subjek dan objek pajak berpengaruh signifikan terhadap tingkat kepatuhan masyarakat dalam membayar Pajak Bumi dan Bangunan Penelitian ini menggunakan regresi logit untuk wajib pajak Kabupaten Bogor 2012 dengan data sekunder dari Dinas Pendapatan Kabupaten Bogor yang memiliki sampel berjumlah 100.343 objek pajak. Hasil penelitian ini menunjukan bahwa semakin besar nilai jual objek pajak dan wajib pajak badan dapat meningkatkan probabilitas kepatuhan masyarakat dalam membayar pajak bumi dan bangunan. Selain itu, subjek pajak yang menempati objek pajaknya dengan signifikan mempengaruhi tingkat kepatuhan pajak negatif, dan menurunkan probabilitas tingkat kepatuhan masyarakat dalam membayar pajak.

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This study aims to determine whether the characteristics of the subjects and objects have significant effect on tax compliance in paying property tax. This study uses logit regression for taxpayers in Kabupaten Bogor 2012 with data from Dinas Pendapatan Kabupaten Bogor that have sample 100.343 tax object. These results indicate that the greater the value of taxable sales and corporate taxpayers can increase the probability of compliance in paying property tax. In addition, tax subject that live in their tax object occupies a significant negative affect on tax compliance, and reduce the probability of the compliance in paying taxes."

"Tax ratio Indonesia masih tergolong rendah jika dibandingkan dengan beberapa negara di kawasan ASEAN. Oleh karena itu, Direktorat Jenderal Pajak perlu membuat kebijakan dalam rangka meningkatkan kepatuhan wajib pajak yang berkelanjutan dan penerimaan pajak yang optimal. Penelitian ini bertujuan untuk mengevaluasi kinerja kegiatan pengawasan kepatuhan wajib pajak dalam rangka meningkatkan kepatuhan pajak dan mengoptimalkan penerimaan pajak berdasarkan Surat Direktur Jenderal Pajak No. SE-05/PJ/2022 perihal perencanaan, pelaksanaan, tindak lanjut, serta pemantauan dan evaluasi pada Kantor Pelayanan Pajak Pratama Jakarta Grogol Petamburan dengan menggunakan kriteria evaluasi (OECD, 2021) yang terdiri dari relevansi, koherensi, efektivitas, efisiensi, dampak, dan keberlanjutan, serta mengevaluasi faktor-faktor dari pelaku kegiatan pengawasan pajak, yaitu berupa dukungan manajemen puncak, Account Representative, dan wajib pajak yang mempengaruhi kegiatan pengawasan pajak. Metode yang digunakan dalam penelitian ini adalah metode kualitatif deskriptif. Teknik pengumpulan data dilakukan dengan menggunakan wawancara mendalam terhadap 10 responden sebagai data primer dan telaah dokumen, peraturan, serta penelitian terdahulu yang relevan dengan tema penelitian sebagai data sekunder, kemudian melakukan triangulasi data untuk memeriksa keabsahan data atau informasi yang diperoleh. Hasil penelitian ini menunjukkan bahwa kegiatan pengawasan SE-05 telah terlaksana dengan baik dengan tercapainya target penerimaan pajak, tercapainya indikator penilaian kantor, dan membantu meningkatkan kepatuhan wajib pajak. Pada faktor-faktor yang mempengaruhi kegiatan pengawasan perpajakan, terbukti bahwa ketiga faktor tersebut mempengaruhi kegiatan pengawasan kepatuhan wajib pajak. Secara ringkas, penelitian ini diharapkan dapat memberikan kontribusi dalam upaya peningkatan terhadap kepatuhan kewajiban perpajakan dan penerimaan pajak serta mengevaluasi faktor-faktor yang dapat mempengaruhi keberhasilan atau kegagalan kegiatan pengawasan kepatuhan perpajakan.

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Indonesia's tax ratio is still relatively low when compared to several countries in the ASEAN region. Therefore, the Directorate General of Taxes needs to create policies to improve sustainable taxpayer compliance and optimal tax revenue. This study aims to evaluate the performance of taxpayer compliance supervision activities to improve tax compliance and optimize tax revenue based on Director General of Taxes Circular Letter No. SE-05/PJ/2022 concerning planning, implementation, follow-up, monitoring and evaluation at the Jakarta Grogol Petamburan Small Tax Office using evaluation criteria (OECD, 2021) consisting of relevance, coherence, effectiveness, efficiency, impact, and sustainability, as well as evaluating factors from tax supervision actors, namely with the support of top management, Account Representatives, and taxpayers that influence tax supervision activities. The method used in this study is a descriptive-qualitative. Data collection techniques were carried out using in-depth interviews with 10 respondents as primary data and reviewing documents, regulations, and previous research relevant to the research theme as secondary data, then triangulating the data to check the validity of the data or information obtained. The results of this study indicate that the SE-05 supervision activities have been implemented well with the achievement of tax revenue targets, the achievement of office assessment indicators, and helping to improve taxpayer compliance. In the factors that influence tax supervision activities, it is proven that these three factors influence taxpayer compliance supervision activities. In short, this study is expected to contribute to efforts to improve tax compliance and tax revenues and identify what factors can affect the success or failure of tax compliance supervision activities."

"Selama satu dekade terakhir, seperti kebanyakan negara di dunia, Pemerintah Indonesia telah menempatkan Sektor pajak sebagai sumber utama penerimaan negara. Hal ini terlihat pada peran penerimaan pajak dalam menunjang pembiayaan APBN yang selalu meningkat dari tahun ke tahun. Meskipun penerimaan pajak cenderung meningkat dari tahun ke tahun, meskipun rasio pajak secara umum masih rendah, pemerintah merekomendasikan untuk mengadakan program Amnesti Pajak yang peraturannya telah diatur oleh konstitusi sendiri. Ketentuan perpajakan yang digunakan dalam analisis adalah Keputusan Presiden Nomor 26 Tahun 1984, peraturan pelaksanaan yang didasarkan pada pelaksanaan kebijakan Pengampunan Pajak tahun 1984, RUU Pengampunan Pajak tahun 2001 dan RUU Pengampunan Pajak tahun 2005. Metode penelitian yang digunakan dalam tulisan ini adalah deskriptif analitik, dimana teknik pengumpulan datanya adalah dengan studi kepustakaan dan studi lapangan. Berdasarkan penelitian ini terlihat jelas bahwa RUU Pengampunan Pajak masih belum memenuhi prinsip-prinsip penting dalam pemungutan pajak, khususnya kesetaraan, kepastian, dan produktivitas pendapatan. Dalam jangka panjang. Tax Amnesty yang terus menerus dilakukan mempunyai pengaruh negatif terhadap perolehan pajak. Ketika Tax Amnesty sering diterapkan, maka faktor utama perolehan yang menurun adalah penurunan terhadap Penerimaan Pajak. Dalam pandangan perpajakan di atas seharusnya pemerintah menunda pelaksanaan Tax Amnesty lebih awal. Padahal mereka harus melakukan peninjauan menyeluruh terhadap Amnesty secara akurat, matang, dan menyeluruh, baik regulasi maupun teknis pelaksanaannya, dengan memperhatikan Prinsip-Prinsip Pemungutan Pajak.

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For the last decade, how as most countries in this world, Indonesia's Government has already placed tax Sector as a main source of state's revenue. It can be seen in tax revenue role in supporting APBN financing that always increase from year to year. Despite of tax revenue tend to increase by the year, even tax ratio still have low rate generally, the government recommended to hold a Tax Amnesty program wherein the regulation have provised by constitution itself. Tax provision applied in the analysis is a presidential decree number 26 year of 1984, execution regulation which had been based on execution of Tax Amnesty policy year of 1984, RUU Draft of Tax Amnesty 2001 and RUU Draft of Tax Amnesty 2005. The research method applied in this paper is decriptive analytic, wherein technique data collecting is by study bibliography and study field. Based on this research, it is clearly shown that RUU Draft of Tax Amnesty yet still have no comply the important principles in tax collecting, particularly equality bases, certainty, and productivity revenue. In the long run. Tax Amnesty that constantly incurred has a negative influence against tax acquirement. When Tax Amnesty applied often, the principle factor of acquirement that decrease is the downward against Tax Revenue. In the view of tax above the government is suppose to postpone Tax Amnesty execution earlier. While they should totally make a review of the Amnesty accurately, maturely, and all over, either of regulation and technical executional, by taking notice of Tax Collection Principles."

"Skripsi ini menganalisa strategi yang digunakan oleh Kantor Pelayanan Pajak Wajib Pajak Besar Dua mengelola kepatuhan dari wajib pajak terdaftar dan melihat peranan Akuntan Publik terkait kepatuhan pajak tersebut. Penelitian ini merupakan penelitian kualitatif dengan desain deskriptif. Hasil penelitian ini menunjukkan bahwa co-operative compliance strategy adalah cara yang paling sesuai dalam mengelola kepatuhan pajak, namun butuh beberapa perubahan mengingat kegiatan yang dijalankan masih belum efektif meskipun sudah positif dalam mengelola kepatuhan pajak dan penerimaan pajak; dan dari sisi Akuntan Publik agar terus mempertahankan kualitas kinerja serta independensinya agar dapat memberikan opini yang sesuai mengingat pentingnya opini Akuntan Publik bagi kepatuhan pajak.

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The focus of this study is to analyze the strategy used by the Tax Office of the Large Taxpayers II in managing tax compliance of Large Taxpayers and knowing the role of Public Accountant related to the tax compliance. This research is a qualitative research with descriptive design. The results of this study conclude that co-operative compliance strategy is the most appropriate strategy to manage the compliance of Large Taxpayers but still need changes since we know that it has not been effective, even it has a positive impact on the tax compliance and tax-revenue; And from the Public Accountant to keep on developing the quality of performance and independence in order to provide opinions that really describe the condition of a company."

"In APBN Year 2002-2003 tax income gave 70%-80% contribution for state income, which Income tax gave the biggest contribution about 50%. Therefore to improve tax income from income taxes in the future, to be needed by the improvement of taxpayer compliance. According to the above statement, hence factors influencing the compliance of taxpayer in filling corporate income tax return is an interesting issue to be researched.Corporate income tax return filling arranged in Act of Republic of Indonesia No. 16 year 2000 (KUP) concerning: tax return, Bookkeeping, Inspection and Sanction. And Act of Republic Of Indonesia No. 17 year 2000 (income tax) about * calculation in tax liability. And guide of execution of admission filling of corporate income tax return Decision of DIP No. KEP-185IPJ./2003. The fundamental of problems is how far tax payer comprehend Law and Regulation of Taxation including the ability of conducting fiscal correction of financial statement base on calculation taxes amount owed to be filed in tax return, and what kind of effort which have been conducted by DJP to push voluntary compliance creation (compliance voluntary) of taxpayer in filling tax return.In developing theoretical framework, research taken is library a research. The knowledge and ability of Taxpayer in comprehending and laws application and Regulation of Taxation is the main variable which influence compliance of 'Taxpayer in filling tax return. Counseling and also inspection is an important matter for DIP so that tax payer feel to be observed and will request to fulfill accountability of responsibility in filling tax return using Self Assessment system.Research type used is qualitative with analytical descriptive. Method data collecting is "quota sampling" to be held an interview with by using guidance of interview at tax payer, tax consultant, even at Functionary of DJP which related to admission the filling of corporate income tax return. The result of the Research analyzed and reported in tabular, composition and descriptive.Research result shows the existence of high impact between knowledge and ability of Taxpayer to comprehend and laws application and Regulation of Taxation, to the compliance of in filling income tax return. Role of inspection and counseling by DJP have a big impact in realizing compliance of level of tax payer in filling income tax return. Policy of giving the predicate of "Obedient tax payer" by DJP, to motivate obedient tax payer so that, this program not yet so drawn for most tax payer because do not influence tariff of tax payment.Analysis to research finding show that: Formal compliance of tax payer in submitting income tax return in KPP Bekasi is only 30% from amount of income tax return which enlist, and among which have submitted income tax return the 64% is zero tax return. For the measurement of accuracy calculation in tax liability in tax return seen from ability of tax payer in conducting fiscal correction to financial statement only 25% from tax payer the research, consist of " Obedient tax payer" and " Regular tax payer submit tax return", and this tax payer there no correction of tax officer after checked_ From this finding result earn requested that there is still lower mount compliance of tax payer in filling corporate income return. Added again with limitation of DJP Resources in conducting inspection to corporate income tax return, hence tax potency owed by which not yet dug by in KPP Bekasi is still high.Conclusion, that knowledge and ability of tax payer for the application of Law and Regulation of Taxation influence compliance of tax payer in filling seen corporate income tax return of result inspection of tax officer to tax return submitted by tax payer most unable to fulfill the laws and regulation of Taxation. Strive counseling of DJP to socialize Law and Regulation of Taxation there are, but not yet reached entire/all levels of taxpayer. And activity of inspection by DJP still limited and prioritized to overpaid tax return, condition of this also give opportunity for tax payer which tend to avoid Tax, to submit underpaid tax return in order not to be object of inspection. To improve compliance of tax payer in filling tax return repair there must be from both parties, first tax payer have to improve the knowledge of comprehending rule of legislation of Tax to fill corporate income tax return. Both of DJP as Stakeholders running role to improve acceptance of Tax better progressively fraternize in giving counseling but coherent in executing inspection by totally to all tax payer, therefore shall DJP conduct inspection pursuant to data of DJP alone is not pursuant to restitution, and in management and inspection of corporate income tax return use information technology system like sketch which have in format by DJP, so that tax payer feel to be observed and asked the accurate is calculation of and accountable and also responsible in filling tax return using the system of self assessment."

"Berdasarkan pada slippery slope framework, kepatuhan Wajib Pajak dibagi menjadi dua jenis, yaitu kepatuhan pajak sukarela dan kepatuhan pajak paksaan. Saat ini, pemerintah berusaha untuk meningkatkan kepatuhan pajak sukarela melalui pemberian kualitas pelayanan yang baik. Penelitian ini bertujuan untuk menganalisis pengaruh kualitas pelayanan otoritas pajak terhadap kepatuhan Wajib Pajak orang pribadi serta strategi layanan yang ditempuh otoritas pajak untuk meningkatkan kepatuhan Wajib Pajak orang pribadi. Pendekatan penelitian ini adalah pendekatan kuantitatif. Dalam metode kuantitatif, peneliti mengumpulkan data melalui penyebaran kuesioner ke 100 respondendengan teknik pengambilan sampel non-probability sampling dan diolah dengan menggunakan uji statistik deskriptif, uji regresidan uji koefisien determinasi. Dalam metode kualitatif, peneliti mengumpulkan data melalui wawancara dan diolah untuk tujuan triangulasi serta memperkaya analisis terhadap hasil olah data kuantitatif. Penelitian ini memperoleh hasil bahwa kualitas pelayanan otoritas pajak berpengaruh terhadap kepatuhan Wajib Pajak (sebesar 48,1%) di KPP Pratama Pasar Rebo.

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Based on slippery slope framework, tax compliances determined into two types, voluntary tax compliance and enforced tax compliance. Nowadays, government is trying to increase voluntary taxes through the provision of good quality services. This research was conducted in order to analyze the impact of service quality to individual tax compliance and service strategies to increase individual tax compliance. The approach of this research is quantittave approach. In quantitative method, researcher collected data(s) using questionnaires to 100 respondents with non-probability sampling techniques and processed using descriptive statistic, regression, and coefficient of determination test. In qualitative method, researcher collected data(s) using interview then processed for triangulation purpose and enrich the analysis of the quantitative results. The results indicate that service quality have effect on individual tax compliance (48,1%) in KPP Pratama Pasar Rebo."