Pembimbing : Hamilah

ABSTRAC :

This study aims to examine the effect of service quality and tax amnesty on the compliance of individual tax payers at KPP Pratama in East Jakarta. Data collection was carried out by istributing questionnaires.The population in this study is an individual taxpayer registered at the
Primary Tax Office in the East Jakarta area. The research sample was 104 respondents.

This sampling technique uses purposive sampling technique. The data used are primary data through a questionnaire containing respondents' answers Data analysis in this study used SPSS. This technique includes validity test, reliability test, descriptive statistics (mean, standard deviation, range, data normality test, correlation analysis, multiple linear regression analysis, classical assumption test (normality test, heteroscedasticity test, multicollinearity test), determination coefficient analysis (R2), hypothesis t test and f test.

The results of the partial significance test (t test) from the analysis and discussion of the research show that: 1) the quality of service has a significant effect on taxpayer compliance. 2) tax amnesty has a significant effect on taxpayer compliance. 3) service quality and tax amnesty simultaneously have an influence on taxpayer compliance.

Keywords: Service Quality, Tax Amnesty, Taxpayer Compliance.