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This article explains the results of empirical research on the effect of service quality represented by tangible, reliability, responsiveness, assurance, and empathy variables in encouraging taxpayer behavior to comply with tax obligations. In line with the rules of quality service theory, the dimensions of quality service are satisfaction explanations which are triggers for taxpayer compliance. The research was conducted at the Tax Service Office, and the respondents were taxpayers, both individual and corporate taxpayers. The number of respondents is 89 people out of 100 people who were targeted for research. Sampling using the random sampling method. Data were analyzed using multiple linear regression. The results show that three variables do not significantly affect taxpayer compliance in carrying out tax obligations, namely tangible, reliability and assurance. This is because there are still contingency factors that are considered and conditioned included in the model. These contingency factors are in the form of both the contextuality that is on the side of the tax employee, as well as the background, motives and special conditions of the taxpayer. Meanwhile, two variables show significant, there are reliability and empathy. To read the full-text of this research, you can request a copy directly from the authors.... Kualitas pelayanan pajak merupakan komparasi antara pelayanan atas produk dan jasa perpajakan yang dirasakan konsumen dengan yang diekspetasikan oleh konsumen Hadi & Mahmudah, 2018;Anjanni, 2019. apabila konsumen merasakan adanya kesamaan antara kualitas yang diekspektasikan dengan kualitas yang dirasakan, maka hal tersebut mengindikasikan kualitas pelayanan yang diberikan diklasifikasikan sebagai pelayanan yang baik. ...... apabila konsumen merasakan adanya kesamaan antara kualitas yang diekspektasikan dengan kualitas yang dirasakan, maka hal tersebut mengindikasikan kualitas pelayanan yang diberikan diklasifikasikan sebagai pelayanan yang baik. Hal ini berlaku pula untuk kondisi yang berlawanan Hadi & Mahmudah, 2018. Pelayanan publik dengan kualitas yang ideal adalah pelayanan yang berfokus pada aspirasi masyarakat, efektivitas, dan memiliki tingkat tanggungjawab yang tinggi Suryani Heny, 2018. ...... kepatuhan perpajakan merupakan suatu kondisi di mana wajib pajak yang bekerja sebagai karyawan tetap ataupun karyawan tidak tetap memenuhi semua kewajibannya perpajakan dan melaksanakan semua hak sesuai aturan perpajakan yang berlaku Anjanni, 2019;Hadi & Mahmudah, 2018. ...Ulfiah Aryani SarmantoKhoirina FarinaTujuan penelitian menguji dan menganalisis seberapa besar pengaruh self assessment system, sanksi pajak serta kualitas pelayanan pajak terhadap kepatuhan wajib pajak orang pribadi. Sampel penelitian yang dipilih adalah wajib pajak orang pribadi yang melaksanakan pekerjaan bebas di PT. AIA Financial Indonesia cabang AIA Central. Purposive sampling dipakai sebagai teknik pemilihan sampel. Jumlah responden yang terpilih berdasarkan kriteria yang telah ditentukan sebanyak 87 responden. Data penelitian diperoleh dengan cara membagikan kuesioner kepada responden. Teknik analisis penelitian menggunakan metode kuantitatif dan teknik statistic multivariat SEM yang diolah dengan software smartPLS. Hasil riset ini menunjukkan bahwa kepatuhan wajib pajak dipengaruhi oleh variabel self assessment system dan kualitas pelayanan pajak.... Hasil penelitian yang dilakukan Erlina et al., 2018 Tan et al. 2021 menunjukkan bahwa kualitas pelayanan berpengaruh positif terhadap kepatuhan wajib pajak orang pribadi. Hasil penelitian ini tidak sejalan dengan penelitian Hadi & Mahmudah 2018 dan Winerungan, 2013 yang menunjukkan bahwa kualitas pelayanan tidak berpengaruh terhadap kepatuhan wajib pajak. Adanya perbedaan hasil dalam pengujian sebelumnya mengakibatkan kualitas pelayanan perlu dilakukan pengujian kembali terhadap kepatuhan wajib pajak. ...... Hasil pengujian dalam penelitian ini menunjukkan bahwa kualitas pelayanan tidak berpengaruh terhadap kepatuhan wajib pajak. Hasil pengujian ini sejalan dengan Hadi & Mahmudah 2018 Tan et al. 2021. Walaupun kualitas pelayanan yang dilakukan aparat pajak di DKI Jakarta sudah sangat optimal, namun wajib pajak menganggap bahwa kualitas pelayanan tersebut merupakan standar yang harus dilakukan oleh aparat otoritas pajak. ...Magdalena Mei Amrie FirmansyahIn developing countries such as Indonesia, related problems such as taxation are deficient taxpayer compliance and a high level of tax manipulation This study aimed to obtain empirical evidence of the effect of tax knowledge, service quality and perceptions of tax sanctions on taxpayer compliance. In addition, this study uses risk preference as a moderating variable in testing the relationship between the independent and dependent variables. The data collection technique was carried out using a survey method using a questionnaire that was distributed directly to the respondents. Hypothesis testing is done by using structural equation modelling. The study results conclude that tax knowledge and perceptions of tax sanctions positively affect taxpayer compliance, while service quality has no effect on taxpayer compliance. Furthermore, risk preference can weaken the positive perception of tax sanctions on taxpayer compliance. Meanwhile, risk preference does not moderate the relationship between tax knowledge and taxpayer compliance and the relationship between service quality and taxpayer compliance. Keywords Tax Knowledge; Service quality; Tax Sanctions; Tax Compliance; Individual Taxpayers; Risk Preference Stephen Ikani OcheniEverybody appreciates the fact that when motorists pay more for fuel, the transport fare increases. This has been the case even when the increase is only marginal. In the particular case where the cost of fuel is expected to double, the increase in transport fare will be astronomical. This will in turn affect everything else – school fees, house rent, just name it. Therefore, this study took a critical look at the impact of Fuel price increase on the Nigerian economyWhether negative or positive.The study adopted a survey research design approach to evaluate the level of effect the fuel price increase has on the Nigeria economy. The population of the study is made up of Civil Servants -CS, market men and women-MMW and staff in the private sectors-SPS concerned with petrol and gas affairs. A sample size of 120 persons was selected at random. It was distributed as follows Civil Servants 18, market men and women 55 and staff in the private sectors 47. A pre test was conducted and outcome yield “r”= indicating a high degree of consistency and reliability. The instrument was 8- term survey questionnaire with a - 5 Likert scale response options of Very Relevant VR, Relevant R, No Effect NE Irrelevant I, and Very Irrelevant VI. The questionnaire was structured in line with the research objectives, questions and hypothesis of the study. The Pearson product moment correlation coefficient was used to confirm formulated hypotheses. Finding revealed that there is a significant relationship between the recent increases in fuel prices and economic growth in Nigeria. It was also discovered that the Nigeria economy is not developing because of the effect of fuel price hike on purchasing power and finally the finding showed that there is significant relationship between increase in pump price of petroleum and food security. The paper therefore recommended that Government should retain fuel subsidy while expediting the construction of the three proposed refineries; Fuel subsidy should be removed as soon as these new refineries are commissioned; the proposed rehabilitation of the existing refineries should be expedited; Government should vigorously pursue the revitalization of the railways. If only Nigerians had alternative to road transport, all this noise about fuel subsidy removal would not have been there and Private companies should be encouraged to start building refineries now with the assurance that subsidy would be removed before they start production. DOI Overview Deliveiing excellent service is a winning stiategy. Quality service sustains cusfomers' confidence and is essential for a competitive advantage. Yet many companies are stiuggling to improve service, wasting money on ill-conceived service piogiams and undermining ciedibility with management rhetoric not backed up with action. Ate theie guidelines to help managers chart a service-improvement strategy for their organizations? We think so. In this article ten lessons fiom an extensive ten-yeai study of service quality in America are presented—lessons that we believe apply across industries and are essential to the service-improvement journey. Excellent service is a profit strategy because it results in more new customers, more business with existing customers, fewer lost customers, more insulation from price competition, and fewer mistakes requiring the reperformance of services. Excellent service can also be energizing because it requires the building of an organizational culture in which people are challenged to perform to their potential and are recognized and rewarded when they do. Service is a key component of value that drives any company's success. To the customer, value is the benefits received for the burdens endured—such as price, an inconvenient location, unfriendly employees, or an unattractive service facility. Quality service helps a company maximize benefits and minimize non-price burdens for its customers. Over the last ten years, we have been studying service quality in America,' focusing primarily on these questions What is service quality? How can service quality best be measured? What is the nature of customer expectations for service and what are the sources of these expectations? What are the principal causes of service-quality deficiencies? What can organizations do to improve service quality? In this article, we focus on the last question, presenting lessons learned that we believe are essential for improving service G. Lewis Douglas H. SmithThis volume offers a detailed argument for and description of Total Quality Management TQM for institutions of higher education. Chapter 1 elaborates on why TQM is good for higher education and includes some warning as to why implementation at colleges and universities may not be easy. Chapter 2 provides an overview of the history of the TQM movement. Chapter 3 describes TQM in terms of three characteristics of the "House of Quality" 1 the social, technical, and management systems the superstructure of the House; 2 serving the customer, continuous improvement, managing with facts, and respect for people the four pillars of quality; and 3 the four cornerstones of quality. These cornerstones are further explained in the next four chapters on strategy management chapter 4, process management Chapter 5, project and team management Chapter 6, and individual and task management Chapter 7. Collectively, these chapters provide the guidelines and strategies for implementing total quality efforts at each of the cornerstone levels. Chapter 8 provides guidelines for the potentially difficult and complicated process of initiating a quality improvement program. The final chapter focuses attention on an emerging development in the field of total quality ISO 9000, an international minimum standard for how manufacturing companies establish quality control methods. An index and glossary are included. Author/JBPengaruh Kesadaran Wajib Pajak, Pelayanan Fiskus dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi yang Melakukan Kegiatan Usaha dan Pekerjaan BebasHarjanti ArumPuspaArum, Harjanti Puspa. 2012. Pengaruh Kesadaran Wajib Pajak, Pelayanan Fiskus dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi yang Melakukan Kegiatan Usaha dan Pekerjaan Bebas Studi di Wilayah KPP Pratama Cilacap. Skripsi. Universitas Diponegoro, Pajak Nasional Untuk Kesejahteraan BersamaAvilianiAviliani. 2011. Sensus Pajak Nasional Untuk Kesejahteraan Bersama. Konsep, Teori dan IsuOny DevanoRahayu Dan KurniaSitiDevano, Ony dan Kurnia, Rahayu Siti. 2006. Perpajakan Konsep, Teori dan Isu. Jakarta tingkat pemahaman wajib pajak dan kualitas pelayanan fiskus terhadap tingkat kepatuhan wajib pajak PPh orang pribadi studi empiris pada KPP Pratama Kota Solok. TesisSyahril FaridFarid, Syahril. 2013. Pengaruh tingkat pemahaman wajib pajak dan kualitas pelayanan fiskus terhadap tingkat kepatuhan wajib pajak PPh orang pribadi studi empiris pada KPP Pratama Kota Solok. Tesis. Universitas Negeri Pemasaran, Analisa Perencanaan, Implementasi dan Control Edisi Kesembilan. Alih Bahasa Oleh Hendra Teguh dan Ronny A. RusliPhilip KotlerKotler, Philip. 2001. Manajemen Pemasaran, Analisa Perencanaan, Implementasi dan Control Edisi Kesembilan. Alih Bahasa Oleh Hendra Teguh dan Ronny A. Rusli. Jakarta Kewajiban Moral, Kualitas Pelayanan, Pemeriksaan Pajak Dan Sanksi Perpajakan Pada Kepatuhan Wajib Pajak BadanSherly Dan LayataPutu SetiawanEriLayata, Sherly dan Setiawan, Putu Eri. 2014. Pengaruh Kewajiban Moral, Kualitas Pelayanan, Pemeriksaan Pajak Dan Sanksi Perpajakan Pada Kepatuhan Wajib Pajak Badan. E-Jurnal Akuntansi vol. 9 no. Pemasaran Jasa Teori dan PraktikRambat LupiyoadiLupiyoadi, Rambat. 2006. Manajemen Pemasaran Jasa Teori dan Praktik. Jakarta Salemba Pemahaman Peraturan Perpajakan, Kesadaran Wajib Pajak dan Akuntabilitas Pelayanan Publik Terhadap Kepatuhan Wajib PajakN N T MahaputriNaniek Dan NoviariMahaputri, N. N. T. dan Noviari, Naniek. 2016. Pengaruh Pemahaman Peraturan Perpajakan, Kesadaran Wajib Pajak dan Akuntabilitas Pelayanan Publik Terhadap Kepatuhan Wajib Pajak. E-jurnal Akuntansi vol. 17 no. Yogyakarta Penerbit AndiMardiasmoMardiasmo. 2011. Perpajakan. Yogyakarta Penerbit Quality ServiceParasuraman DkkParasuraman dkk. 2013. Delivering Quality Service. New York The Free kesadaran wajib pajak, kualitas pelayanan, kondisi keuangan, dan persepsi tentang sanksi perpajakan pada kepatuhan wajib pajak reklame diPratiwiPutu Igamama Dan SetiawanEriPratiwi, IGAMAMA dan Setiawan, Putu Eri. 2014. Pengaruh kesadaran wajib pajak, kualitas pelayanan, kondisi keuangan, dan persepsi tentang sanksi perpajakan pada kepatuhan wajib pajak reklame di Dinas Pendapatan Kota Denpasar. Ejurnal Akuntansi Universitas Sanksi Perpajakan, Kualitas Pelayanan dan Kewajiban Moral Pada Kepatuhan Wajib Pajak. Ejurnal Akuntansi Universitas UdayanaPutu PranataPutu Aditya Dan SetiawanEriPranata, Putu Aditya dan Setiawan, Putu Eri. 2015. Pengaruh Sanksi Perpajakan, Kualitas Pelayanan dan Kewajiban Moral Pada Kepatuhan Wajib Pajak. Ejurnal Akuntansi Universitas Pemahaman Peraturan, Administrasi, dan Sanksi Perpajakan Pada Kepatuhan Wajib Pajak HotelPratiwi PutuSurya DanNi SupadmiLuhPutu, Pratiwi Surya dan Supadmi, Ni Luh. 2016. Pengaruh Pemahaman Peraturan, Administrasi, dan Sanksi Perpajakan Pada Kepatuhan Wajib Pajak Hotel di Kota Denpasar. E-Jurnal Akuntansi Universitas RahmanRahman, Abdul. 2010. Administrasi perpajakan. Bandung Kualitas Pelayanan ajak, Sanksi Pajak dan Kesadaran Wajib Pajak Terhadap Kepatian Wajib Pajak Dalam Membayar PBB Pada Kecamatan Selupu RejangDoni SapriadiSapriadi, Doni. 2013. Pengaruh Kualitas Pelayanan ajak, Sanksi Pajak dan Kesadaran Wajib Pajak Terhadap Kepatian Wajib Pajak Dalam Membayar PBB Pada Kecamatan Selupu Rejang. Jurnal Akuntansi, Vol. 1, No. modernisasi sistem administrasi perpajakan terhadap kepatuhan wajib pajak orang pribadi dan wajib pajak badan pada Kantor Pelayanan Pajak Pratama ManadoWidya K SarunanSarunan, Widya K. 2015. Pengaruh modernisasi sistem administrasi perpajakan terhadap kepatuhan wajib pajak orang pribadi dan wajib pajak badan pada Kantor Pelayanan Pajak Pratama Manado. Jurnal EMBA Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi vol. 3 No. Perpajakan, Sanksi PajakTryana Am TiraadaTiraada, Tryana AM. 2013. Kesadaran Perpajakan, Sanksi Pajak, Sikap Fiskus terhadap Kepatuhan WPOP di Kabupaten Minahasa Selatan. Jurnal EMBA Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol. 1 No. 3 Hal. Sanksi Perpajakan, Kesadaran Perpajakan, Pelayanan Fiskus, dan Tingkat Pemahaman Terhadap Kepatuhan Wajib Pajak Orang Pribadi Studi Empiris Pada Wajib Pajak Orang Pribadi di KPP Pratama Padang. TesisMutia TitaSri PutriTita, Mutia Sri Putri. 2008. Pengaruh Sanksi Perpajakan, Kesadaran Perpajakan, Pelayanan Fiskus, dan Tingkat Pemahaman Terhadap Kepatuhan Wajib Pajak Orang Pribadi Studi Empiris Pada Wajib Pajak Orang Pribadi di KPP Pratama Padang. Tesis. Universitas Negeri Pemasaran Edisi PertamaFandy TjipjonoTjipjono, Fandy. 2005. Strategi Pemasaran Edisi Pertama. Yogyakarta Andi kualitas pelayanan fiskus dan pengetahuan tentang peraturan perpajakan terhadap kepatuhan wajib pajak studi kasus pada wajib pajak yang terdaftar di KPP Pratama pekalonganPutri UtamiRizkyUtami, Putri Rizky. 2013. Pengaruh kualitas pelayanan fiskus dan pengetahuan tentang peraturan perpajakan terhadap kepatuhan wajib pajak studi kasus pada wajib pajak yang terdaftar di KPP Pratama pekalongan. Tesis. Universitas Diponegoro, Umur, Pendidikan, Penghasilan Bruto, dan Moral Terhadap Kepatuhan Pembayaran Pajak Studi Empiris WPOP Usahawan Pada Mall CiputraTyas WahyuningIsthiWahyuning, Tyas Isthi. 2013. Pengaruh Umur, Pendidikan, Penghasilan Bruto, dan Moral Terhadap Kepatuhan Pembayaran Pajak Studi Empiris WPOP Usahawan Pada Mall Ciputra. Tesis. Universitas Diponegoro, Perpajakan, Pelayanan Fiskus Dan Sanksi Perpajakan Terhadap Kepatuhan WPOP di KPP Manado dan KPP BitungOktaviane WinerunganLidyaWinerungan, Oktaviane Lidya. 2013. Sosialiasai Perpajakan, Pelayanan Fiskus Dan Sanksi Perpajakan Terhadap Kepatuhan WPOP di KPP Manado dan KPP Bitung. Jurnal EMBA Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Perpajakan. Jakarta Salemba EmpatMohamad ZainZain, Mohamad. 2008. Manajemen Perpajakan. Jakarta Salemba Empat.

Pengaruhkepatuhan wajib pajak dan pemeriksaan pajak terhadap penerimaan pajak penghasilan pasal 25 orang pribadi periode 2008-2012 pada Kantor Pelayanan Pajak Pratama Singosari / Suzanne Oktaviani Ulfa oleh: Ulfa, Suzanne Oktaviani Terbitan: (2014)

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pengaruh pemeriksaan pajak terhadap kepatuhan wajib pajak