Analisis Efektivitas Layanan Pajak Berbasis Online dalam Mengurangi Keluhan dan Meningkatkan Kepuasan Wajib Pajak (Studi Kasus Pada Kantor Pelayanan Pajak Pratama Medan Belawan)

Abstract

The development of information technology has encouraged the Directorate General of Taxes (DGT) to adopt an online-based tax service system to improve efficiency, transparency, and convenience in the implementation of tax obligations. Despite its widespread implementation, there are still many taxpayers who submit complaints related to technical constraints, accessibility, and understanding of the system. Therefore, it is important to conduct an empirical study on the extent to which the effectiveness of online tax services has contributed to reducing complaints and increasing taxpayers satisfaction. This study aims to analyze the effect of the effectiveness of online-based tax services on taxpayers complaints and taxpayers satisfaction at Low Tax Office of Medan Belawan. The method used is a quantitative approach with a simple linear regression analysis method. Data obtained through distributing questionnaires to 100 taxpayers respondents who have used online services such as e-Filing, e-Billing, e-form and e-Registration. The results showed that the effectiveness of online-based tax services has a negative and significant effect on taxpayers complaints, and a positive and significant effect on taxpayers satisfaction. These findings indicate that increasing the effectiveness of digital services can reduce complaints and increase the satisfaction of tax service users.