Pengaruh Kualitas Pelayanan Fiskus terhadap Kepatuhan Wajib Pajak Orang Pribadi dengan Kepuasan Wajib Pajak sebagai Variabel Intervening (Studi Kasus pada Kantor Pelayanan Pajak (KPP) Pratama Surakarta Tahun 2020)

Adequate state financing is one of the characteristics of advancing people's welfare. In this case, taxes play an important role as the foundation of the country's economy. therefore, the government must be more active in collecting taxes to get maximum revenue from the tax sector. This study aims to analyze the effect of fiscal service quality on taxpayer compliance with taxpayer satisfaction as an intervening variable. This research is a quantitative study with accidental sampling data collection techniques. The population is obtained from taxpayers registered atthe Surakarta Primary Tax Service Office. The results of this study indicate thatthe quality of fiscal services simultaneously has a positive effect on taxpayer satisfaction. The quality of fiscal services simultaneously has a positive effect on taxpayer compliance. Taxpayer satisfaction does not have a significant effect on taxpayer compliance. Keywords: tax service quality, tax satisfaction, tax complianc