The Influence of Tax Authority’s Service Quality and Tax Transparency toward Taxpayer Compliance

Abstract

The discrepancy between the predetermined target of tax return filings set by the Local Tax Office (KPP Pratama) and the actual number of taxpayers who have filed their tax returns indicates that the targets have not been met. This research aims to analyze and determine the influence of tax authority service quality and tax transparency on the compliance of individual taxpayers. It employs a quantitative method with primary data and utilizes SmartPLS 4.1 software for analysis. The sample size determination utilizes convenience sampling, with data collected through questionnaires distributed both online and offline, with a total sample of 120 respondents. The results of this study indicate that tax authority service quality and tax transparency have a significant and positive impact on taxpayer compliance.