Tax Extension Communication Competence Towards Taxpayer Satisfaction and Compliance at the Banda Aceh Primary Tax Service Office

This study aims to examine the relationship between the communication competence of tax counselor and taxpayer satisfaction and compliance at the KPP Pratama Banda Aceh. Theoretical frameworks employed include Brian Spitzberg and Cupach's communication competence theory, Parasuraman, Zeithaml, and Berry's service quality theory, and Nurmantu's compliance theory. A quantitative approach with a correlational method was used, involving a sample of 397 taxpayers from a population of 61,141 registered taxpayers. Data were collected using a validated and reliable Likert-scale questionnaire and analyzed using single data analysis, descriptive statistics, and Spearman rank correlation test. The results show a significant positive correlation between tax counselor communication competence and taxpayer satisfaction, as well as a significant positive correlation between tax counselor communication competence and taxpayer compliance. The coefficient of determination indicates that tax counselor communication competence explains a significant portion of the variance in taxpayer satisfaction and compliance. The findings highlight the importance of enhancing tax counselor communication competence as a strategic effort to improve taxpayer satisf