Effect of Service Quality, Socialization and Inspection on Corporate Taxpayer Compliance at Tax Service Office in South Badung-Bali

Abstract

This study aims to get empirical evidence the effect of service quality on corporate taxpayer compliance in South Badung, to get empirical evidence the effect of socialization on corporate taxpayer compliance in South Badung and to get empirical evidence the effect of inspection on corporate taxpayer compliance in South Badung. The population is effective corporate taxpayers registered at Pratama Tax Office in South Badung. The registered and ever inspected corporate taxpayers for 2014 to 2016 period are 392. The samples are 80 corporate taxpayers. The data is analyzed by multiple regression analysis techniques. The research results found that service quality, socialization and inspection have a significant positive effect on corporate taxpayer compliance at KPP Pratama in Badung Selatan.

Keywords: service quality, socialization, tax audit, taxpayer compliance