摘要：JUMRIANI.2019.Skripsi . The purpose of this research is to know the effect of service quality dimension towards taxpayer compliance of annual SPT reporting. The sampling technique in this research is accidental sampling method. The sample of this research come from of 40 correspondences who are all registered tax payers in north Makassar Tax Service Office. Data collected trough questionnaires are processed and analyze by using multiple regrssion. The test for quality are using validity of of test to use is Corrected Item Total and Reliability test of the research to use is Cronbach alpha. For hypothesis, we are using F test and t test. The result of this research shows that the service quality dimension have a influence on taxpayer compliance of annual SPT. In partial, tangibles has significant effect toward Taxpayer satisfaction, reliability has significant effect taxpayer’ satisfaction, responsiveness has significant effect toward taxpayer’ satisfaction, assurance has significant effect toward taxpayer satisfaction, emphaty has significant effect toward taxpayer’ satisfaction.
