Penelitian dilakukan untuk mengetahui pengaruh Kinerja Account Representative dan Kualitas Pemeriksaan Pajak terhadap Tingkat Kepatuhan Perpajakan pada 5 Kantor Pelayanan Pajak di Wilayah Kota Bandung. Metode penelitian menggunakan metode deskriptif verifikatif. Dengan populasi 5 Kantor Pelayanan Pajak, dengan jumlah responden sebanyak 52 Account Representative, pengambilan sampel menggunakan sampel acak, karena tidak semua populasi dijadikan sampel. Pengumpulan data menggunakan pengamatan, observasi, studi pustaka, kuesioner, dan wawancara. Hasil penelitian menunjukkan bahwa Kinerja Account Representative berpengaruh signifikan terhadap Tingkat Kepatuhan Perpajakan dengan arah positif, yang artinya semakin baik kinerja account representative maka tingkat kepatuhan perpajakan semakin baik. Sama halnya dengan Kualitas Pemeriksaan Pajak berpegaruh terhadap Tingkat Kepatuhan Perpajakan kearah positif, yang artinya semakin baik kualitas pemeriksaan pajak maka tingkat kepatuhan perpajakan semakin baik.

The study was conducted at 5 Tax Office in Bandung region. With the study subjects were Performance Account Representative, Quality Inspection Tax, and Tax Compliance Rate. The method of research using descriptive methods. With a population of 5 Tax Office, the number of respondents 52 Account Representative sampling using a random sample, because not all populations sampled. Using observational data collection, observation, library research, questionnaires, and interviews. The results showed that performance significantly influence the Account Representative Level of Taxation Compliance with the positive direction, which means the better performance of the representative account tax compliance rate, the better. Similarly, having an effect on the quality of Tax Audit Tax Compliance Levels towards the positive, which means the better the quality of the tax audit, the better the level of tax compliance.

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