This study aims to analyze the effect of the quality of the tax service system, and tax education on individual taxpayer compliance (Case study on individual taxpayers in the Pratama Tax Service Office of Bekasi Barat). The research methodology used is a quantitative method using primary data obtained by distributing questionnaires using hard copies or filling in forms shared using social media. The sampling technique uses Purposive Sampling. Data analysis techniques use multiple linear analysis data by conducting descriptive statistical tests, classical assumption tests (normality tests, heteroscedasticity tests, multicollinearity tests), hypothesis tests, and F-statistics to test the effect simultaneously with a significance level of 5%. The results of this study indicate that the variables of the quality of the service system have a positive and significant effect on individual taxpayer compliance, with a t-count value of 3,130. The variable of tax education has a significant positive effect on individual taxpayer compliance with a t-count value of 3,970. Simultaneously, the variables of the quality of the service system, and tax education have a significant positive effect on individual taxpayer compliance with an F-count value of 62,199.
Khasanah et al. (Wed,) studied this question.
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