The influence of taxpayer awareness and tax officer services towards taxpayer compliance at KPP Pratama Medan Barat

Tax is one of the most important sources of revenue in every country, especially in Indonesia. However, a lot of taxpayers are still disobedient in paying taxes and it hampers the state revenue. There are several factors affecting taxpayer compliance such as taxpayer awareness and tax officer services. Taxpayer awareness and tax officer services play a big role in influencing taxpayer compliance. It is not an easy task to drive the will of taxpayer to pay their tax. The purpose of this research is to analyze how taxpayer awareness and tax officer services influence the taxpayer compliance. The population in this research is Individual Taxpayers at KPP Pratama Medan Barat whereas the technique of determining the sample is using an incidental sampling. The sample of this research is a hundred of respondents. Data collection method used in this research is in questionnaire instrument form, and distributed by the researcher to individual taxpayer at KPP Pratama Medan Barat. Data analysis methods used in this research are validity test, reliability test, normality test, multicolinearity test, heteroscedastisity test, multiple linear regression, coefficient determination, f test, and t test. The studies show that taxpayer awareness and tax officer services have a positive and significant impact on taxpayer compliance at KPP Pratama Medan Barat. Compliance can be achieved if there is cooperation between the taxpayer and the tax officer.