PENGARUH PENGETAHUAN PERPAJAKAN DAN KUALITAS PELAYANAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA MUARA TEWEH

Abstract

This research seeks to examine the impact of tax knowledge and the quality of tax services on taxpayer compliance. The study employed descriptive and statistical analyses, using questionnaires distributed to 200 respondents who were engaged in tax payments. The findings reveal that the Standardized Coefficients Beta for Tax Service Quality (X2) is greater than that of Tax Knowledge (X1), with values of 0.973 and -0.255, respectively. The t-test results indicate that Tax Knowledge (X1) has a significant effect with a t-value of -5.092, which exceeds the t-table value of 1.972. Similarly, Tax Service Quality (X2) is also significant, with a t-value of 18.792 > 1.972. The simultaneous F-test produces an f-value of 199.096, which is greater than the f-table value of 3.04, at a significance level of 0.000. This demonstrates that both variables jointly have a significant influence on taxpayer compliance. The coefficient of determination (R²) of 0.669 shows that 66.9% of the variation in taxpayer compliance can be explained by the quality of tax services, while the remaining 33.1% is attributed to factors outside this study. In conclusion, the quality of tax services plays a dominant role in shaping taxpayer compliance.