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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
