Pengaruh Kualitas Pelayanan Terhadap Kepuasaan Wajib Pajak Pada Badan Pengelola Pajak Dan Retribusi Daerah Kabupaten Kepulauan Meranti

Sutrisno, Sutrisno (2021) Pengaruh Kualitas Pelayanan Terhadap Kepuasaan Wajib Pajak Pada Badan Pengelola Pajak Dan Retribusi Daerah Kabupaten Kepulauan Meranti. Masters thesis, Universitas Islam Riau.

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Abstract

The purpose of this study was to determine and analyze how much influence tax services based on the variables of Reliability, Responsiveness, Assurance, Empathy, Tangible have on taxpayer satisfaction at the Tax and Retribution Management Agency of Meranti Islands Regency. The methodology used in this study is a mixed method consisting of quantitative and qualitative research methods, and data were collected through questionnaires, documentation and interviews. Meanwhile, for sampling, random sampling method was used for 100 respondents. For data analysis using multiple regression analysis with computer assistance with SPSS version 25 program. The dominant/most influential variable on taxpayer satisfaction from the independent variables Reliability, Responsiveness, Assurance, Empathy, Tangible to the dependent variable is the Tangible/Physical Form variable, with a contribution of 22% with X and Y correlation values of 0.824 and beta value of 0.998 for the dependent variable. Based on the results of the author's interview on the factors that influence the level of service quality at the BPPRD of Meranti Islands Regency, among others: (1) Organizational Factors/Organizational Structure at the Meranti Islands Regency BPPRD, (2) Servant/Tax Officer HR Factors at the Meranti Islands Regency BPPRD, (3) Tax Service System Factors. In order to improve the quality of service for employees, several things can be improved in the form of accuracy and speed of service, control and clean and active appearance, so that the expected satisfaction of taxpayers will be carried out properly.

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