Account Representative Service Quality Dimensions and Compulsory Level of Education Tax on Taxpayer Compliance Personal Person

: This study examines the level of compliance of individual taxpayers registered in the West Makassar KPP Pratama area by using several independent variables, such as direct evidence, reliability, responsiveness, assurance, and empathy as dimensions of Account Representative service quality and taxpayer education level. The sample consists of 100 respondents who are individual taxpayers and was tested using multiple linear regression analysis and SPSS 20. The classic assumption tests used were multicollinearity, normality, and heteroscedasticity. The results of the analysis concluded that direct evidence had a positive but not significant effect, empathy had a positive and significant effect, while the level of education had a negative and insignificant effect on individual taxpayer compliance.


Introduction
To increase tax revenues, the tax authorities, among other things, extend and intensify tax revenues. Extensification is achieved by increasing the number of active taxpayers. Meanwhile, intensification can be achieved through increasing taxpayer compliance and fostering the quality of the tax apparatus, excellent service to taxpayers, coaching to taxpayers, administrative supervision, inspection, investigation, and passive and active collection and law enforcement. The most important factor of all factors that influence tax revenue, is the greater the level of public compliance in paying taxes, the more tax revenue will increase. Issue of taxpayer compliance is an important issue throughout the world, both for developed and developing countries. Because if the taxpayer disobeys, it will create a desire to take avoidance, evasion, smuggling, and tax evasion. In the end, these actions will cause State tax revenues to decrease. The table above shows the low compliance of taxpayers, this can be seen from the compliance ratio over the last 4 years when the average is only around 64%. The Compliance Ratio from 2012 to 2015 has increased but is still very minimal. One approach model that is often used to assess service quality is the Service Quality (SERVQUAL) model. In summary, this model explains that the high and low quality of service can be seen from the difference (Gap) between the service level felt by the customer and the expected service level (Chen et al., 2015). From the description and previous studies above, the interest is in researching several factors that affect taxpayer compliance, including the dimensions of Account Representative service quality and the level of taxpayer education researchers (Yen et al., 2017). Based on the description of the background above, several problems can be formulated, including the following: (1) Does the dimension of direct evidence/tangibles) of Account Representative service quality affect individual taxpayer compliance at KPP Pratama West Makassar? (2) Does the reliability dimension of Account Representative service quality affect individual taxpayer compliance at KPP Pratama Makassar Barat? (3) Does the responsiveness dimension of Account Representative service quality affect the compliance of individual taxpayers at KPP Pratama Makassar Barat? (4) Does the dimension of assurance (assurance) of Account Representative service quality affect the compliance of individual taxpayers at KPP Pratama Makassar Barat? (5) Does the dimension of empathy (empathy) Account Representative service quality affect the compliance of individual taxpayers at KPP Pratama Makassar Barat? (5) Does the education level of the taxpayer affect individual taxpayer compliance at KPP Pratama Makassar Barat?. Based on the formulation of the problem above, the objectives of this research are as follows: (1) To analyze the effect of the dimension of direct evidence/tangibles on the quality of Account Representative services on individual taxpayer compliance at KPP Pratama West Makassar. (2) To analyze the influence of the reliability dimensions of Account Representative service quality on individual taxpayer compliance at KPP Pratama West Makassar? (3) To analyze the influence of responsiveness dimensions of Account Representative service quality on individual taxpayer compliance at KPP Pratama West Makassar? (4) To analyze the influence of the dimensions of assurance (assurance) on the quality of Account Representative services on individual taxpayer compliance at KPP Pratama Makassar Barat? (5) To analyze the influence of the dimensions of empathy (empathy) Account Representative service quality on individual taxpayer compliance at KPP Pratama West Makassar? (6) To analyze the effect of the taxpayer's education level on individual taxpayer compliance at KPP Pratama Makassar Barat?

Previous Research
The following are some of the previous studies that became the reference for writing in this study, namely: (Hussain & Loureiro, 2022) conducted research with the title: The Effect of Quality of Tax Service on Corporate Taxpayer Compliance (Study at the Malang Middle Tax Service Office). Based on the results of the partial test of each variable shows that the variables of physical evidence, reliability, responsiveness, confidence, and empathy have a significant effect on corporate taxpayer compliance at the Malang Madya Tax Service Office. The responsiveness variable is the variable that most dominantly influences the corporate taxpayer compliance variable at the Malang Middle Tax Service Office. This means that corporate taxpayers understand that the satisfaction felt is determined by the speed of the officer in handling taxpayer complaints, the ability of the officer to help the taxpayer, the availability of the officer to answer questions and consult, and the last point the officer masters the applicable tax regulations. Then the hypothesis that the responsiveness variable is suspected to have the most dominant influence on taxpayer compliance, is accepted. (Chang & Yeh, 2017) conducted research with the title: Effect of Service Quality of Tax Officers, Tax Sanctions, and Tax Compliance Fees on Taxpayer Compliance. The results of the study state that although lately there have been many cases that have ensnared tax officials which hurt tax compliance, in general, the quality of services provided by tax officers has been getting better as shown in the provision of facilities that support the convenience of taxpayers, for example, the use of information and technology systems to provide convenience to taxpayers in fulfilling their tax obligations, the appearance of buildings that are more modern and look neat and faster service from tax officers can increase customer satisfaction or in this case taxpayers so that it has an impact on compliance in the field of taxation. From the results of the partial test, it was obtained that the service quality of most tax officials had a significant effect on increasing MSME taxpayer compliance. Thus the service quality of tax officials has a role in increasing MSME taxpayer compliance.

Figure 1: Conceptual Framework
Based on the study of theory, conceptual framework, problem formulation, and research objectives, the research hypothesis is as follows:

Research results
The data collection in the study was carried out by distributing questionnaires to individual taxpayers of KPP Pratama West Makassar. Of the 100 questionnaires distributed, all were answered and returned by the respondents. Table 4 can be seen briefly as the characteristics of the respondents.

Validity test
A validity test is used to show how well an instrument can measure a certain concept. The validity test was carried out on each of the question items that make up the research variables. The criteria used to state that an instrument is considered valid or appropriate for use in hypothesis testing by comparison count (Corrected Item Total Correlation value) with r table, and the test side area with a significance level of 0.05. If the r count for each question item is positive and greater than the r table then the question item is said to be valid. The results of the validity test in this study can be seen in Table 3 below.  Table 3 shows that all the questions produce a value of r count that is greater and positive than the value of the r-table. Thus it can be concluded that all question items used to reveal the dependent variable and the independent variable are valid.

Reliability Test
Reliability indicates the extent to which a measuring device is reliable because it produces consistent measurements. The technique used to test the reliability of the questionnaire in this study is to use Cronbach's Alpha coefficient formula, by comparing the Alpha value with the standard, the reliability of a variable construct is said to be good if it has a Cronbach's Alpha value greater than 0.60. The results of the reliability test in this study can be seen in Table 4 below.  Table 4 shows the value of Cronbach's Alpha from the results of the analysis of the seven variables showing a number > 0.60. This means that each statement item will be able to obtain consistent data, which means that when the statement returns, it will get an answer that is relatively the same as the previous answer.

Normality test
The normality test aims to test whether the regression model, the dependent variable, and the independent variables have a normal distribution or not. A good regression model is the data distribution is normal or close to normal. The residual normality test follows the normal distribution. Residual normality testing is carried out using the normal probability plot. If the points are gathered around a straight line, it can be concluded that the residuals of the regression model are normally distributed. Based on the results of the normality test from the Normal Probability Plot Figure (see attachment) generated from the regression model, it is known that the points are collected around a straight line, so it is concluded that the residuals of the regression model meet the normality assumptions.

Multicollinearity Test
The multicollinearity test aims to determine whether there is a correlation between the independent variables in the regression model. A good regression model should not correlate with independent variables. To find out whether or not multicollinearity exists is done by looking at the tolerance value and the Variance Inflation Factor (VIF) value. If the tolerance value is > 0.10 and the VIF value is < 10, then the regression model is free from multicollinearity. Based on the results of the multicollinearity test (see attachment -Collinearity Statistics) produced by the regression model, it is known that the tolerance value of the six independent variables is above 0.10 as well as the VIF values are all below number 10, so it can be concluded that the regression model is independent of multicollinearity, thus the assumption of non-multicollinearity has been fulfilled.

Heteroscedasticity Test
The heteroscedasticity test aims to test whether the regression model indicates an unequal variance of the residuals from one observation to another. If the residual variance from observation to other observations remains, it is called homoscedasticity. And if the variance is different it is called heteroscedasticity. A good regression model is that there is homoscedasticity in the model or other words, there is no heteroscedasticity. To determine whether there is heteroscedasticity is done by using a scatter plot between the ZPRED values on the X axis and ZRESID on the Y axis. If the scatter plot produces points that do not form certain patterns and spread above and below zero on the Y-axis, it can be concluded that there is no heteroscedasticity in the regression model. Based on the results of the heteroscedasticity test, the Scatter Plot Image (seeattachment) generated from the regression model shows the dots do not form a certain pattern and the dots spread above and below the zero on the Y axis, so it can be concluded that there is no heteroscedasticity in the regression model, thus the assumption of non-heteroscedasticity is met.

Multiple Linear Regression Analysis
Regression analysis is an analysis used to measure the effect of the independent variable (X) on the dependent variable (Y). Multiple linear regression analysis was performed with Direct Evidence (X1), Reliability (X2), Responsiveness (X3), Assurance (X4), Empathy (X5), Taxpayer Education Level (X6) as independent variables, and Taxpayer Compliance (Y ) as the dependent variable. The following is a summary of the results of the multiple linear regression analysis:

Fisher Test Statistics Results (Simultaneous Test)
This test is carried out to test whether there is a significant effect between the variables Direct Evidence, Reliability, Responsiveness, Assurance, Empathy, and Level of Taxpayer Education on Taxpayer Compliance at KPP Makassar Barat together. The basis for decision-making for simultaneous testing between variables X and Y is as follows: 1. If the probability value of Sig is less than or equal to the probability value of 0.05 or (Sig ≤ 0.05), then Ha is accepted, which is significant (there is a real effect). 2. If the Sig probability is greater than the probability value of 0.05 or (Sig > 0.05), then Ha is rejected, which is not significant (not significant).

Conclusion
Based on the formulation of the problem, research results, and discussion regarding the effect of the dimensions of Account Representative service quality and taxpayer education level on individual taxpayer compliance at KPP Pratama West Makassar, the following conclusions can be drawn: (1) Direct evidence, reliability, responsiveness, assurance, and empathy, as well as the level of taxpayer education simultaneously have a significant effect on individual taxpayer compliance at KPP Pratama West Makassar. (2) Partially/alone, the dimensions of direct evidence, reliability, responsiveness, and assurance of Account Representative service quality do not significantly influence individual taxpayer compliance at KPP Pratama Makassar Barat. (3) Partially/alone, the educational level of individual taxpayers partially does not significantly influence individual taxpayer compliance at KPP Pratama Makassar Barat. (4) The effect of contribution to individual taxpayer compliance at KPP Pratama West Makassar is influenced by 31.6% by direct evidence variables, reliability, responsiveness, assurance, and empathy as dimensions of Account Representative service quality and taxpayer education level while 68.4% is influenced by other variables.