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1. Taxpayers Perception Taxpayer consciousness to fulfill their tax obligations increased if the
public perception appears positive against taxes. Torgler in Ritonga 2011 states that the payer consciousness taxes to dutifully pay taxes
associated with the perception that include paradigm will be the tax function for financing development, usability taxes in the provision of
public goods, as well as justice fairness and legal certainty in the fulfillment of tax obligations. Availability public goods is a matter of
confidence in the use of taxpayer taxes paid. If taxpayers feel that the taxes paid can not be properly managed by the government, so that
taxpayersfeel the real benefit of tax paid, University of North Sumatra Taxpayers would then tend not to obey.
2. The level of knowledge of the provisions of the applicable tax. The level of knowledge and understanding of the provisions of the
taxpayers existing taxpayers effect on behavior of consciousness to pay taxes. Taxpayers who do not understand the tax laws are clearly
taxpayers tend to be disobedient, and vice versa taxpayers increasingly aware of the tax laws, the more taxpayers also aware of the sanctions
that will be accepted if the neglect tax obligation. Research conducted by Prasetyo Ritonga, 2011 provide results that taxpayers
understanding of regulatory taxation significant effect on the consciousness of the taxpayertax reporting.
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3. The financial condition of the taxpayers Financial conditions are factors that affect the economy tax
compliance. Financial condition is the ability of financial companies are reflected in the level of profitability and cash flow. Corporate
profitability is onethe factors that influence the consciousness to comply with regulationstaxation. Companies that have high
profitability tend tax reporting honestly from the companies that have low profitability. Companies with low profitability inUniversity of
North Sumatra generally experiencing financial difficulties and tend to tax non-compliance. Similarly, the cash flow condition and the
liquidity.
C. Tax Services
Service is a way to serve or preparing to help take care of all the needs that a person needs. Meanwhile, fiskus is tax authorities. So that the tax
aut horities service means as a way to help take care or prepare all someone’s
necessities needed in this case the taxpayer. According to the Toy Prastiantono quoted by AgusNugrohoJatmiko
2006, the success rate of tax revenue not only influenced by tax payer but also influenced by tax policy, tax administration, and tax law. Last three
factors inherent and controlled by the tax authorities themselves, while the tax payer dominated factor from inside of the taxpayer itself. Tax authorities in
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carrying out their duties to serve the public or taxpayers is highly affected by the tax policy, tax administration and tax law.
Study Singh Ritonga, 2011 also showed that the taxpayers were satisfied with the services provided by the government, taxpayers will feel obliged to
comply with the law, including tax law. It is suggests that satisfaction with the tax services can determine the levels of tax compliance. Services have certain
characteristics that distinguish the product goods. Zemke in Collins and McLaughlinm Ritonga, 2011 identified several characteristics of the service
as follows: 1. Consumers have the memories. Experience or memory is not can be
sold or given to anyone else. 2. Purpose the provision of services is unique. Every consumer and each
contact is special. 3. Occurs when a particular service, which can not be stored or
sent an example. 4. Consumers are partners involved in the production process.
5. Consumers do quality control by comparing hope to experience. 6. If an error occurs, the only way that can be done tofix it is apologize.
7. Employee morale plays a very decisive. Macaulay and Cook Ritonga, 2011 said that the ministry is the image
organization. Satisfactory service consists of three components, and all reflects the organizations image. The three component sare: a the quality
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the resulting products and services, b how employees provide services, and c personal relationships formed through the service.
The tax authorities in charge and utilize human resources needed to increase taxpayers compliance. Empirically it has been proved by Loekman
Sutrisno in Jatmiko 2006 who found that there is a relationship between the payment of taxes to the quality of public services to taxpayers in the urban
sector. The tax authorities are expected to have competence in the sense of having the expertise skills, knowledge, and experience in this case tax
policy, tax administration and tax laws. Besides the tax authorities should have high motivation as a public service Jatmiko, 2006.
Quality service is the service that can provide satisfaction to customers and stay within standards of service that can be justified and must be done
continually. In a simple definition of quality is a dynamic state associated with products, human service, process and environment that fit or exceed the
expectations of those who want it. If the services of an agency does not meet customer expectations, the services are not qualified Supadmi, 2006.
D. Taxpayers Compliance
According to Milgram Ritonga, 2011 compliance associated with compliance on the authority of the rules. In a more detailed sense, Hasseldine
Ritonga, 2011 suggests that compliance is to report all property wealth taxpayer of record at the specified time and returns report accurate tax
liability, according to the input code regulatory and court decisions at the time
