Kompetensi Komunikasi Penyuluh Pajak Terhadap Kepuasan dan Kepatuhan Wajib Pajak di Kantor Pelayanan Pajak Pratama Banda Aceh

Abstract

This study aims to analyze the relationship between the communication competence of tax educators and taxpayer satisfaction and compliance at the Primary Tax Service Office (KPP) Banda Aceh. The Theoretical frameworks used in this research include Brian Spitzberg and Cupach's communication competence theory, the service quality theory (satisfaction) by Parasuraman, Zeithaml, and Berry, as well as Nurmantu’s theory of tax compliance. The communication competence of tax educators is regarded as a crucial element in the effectiveness of tax-related communication. This study employs a quantitative approach with a correlational method. The population consisted of 61,141 active individual taxpayers registered at KPP Pratama Banda Aceh. Using Slovin’s formula, a sample of 397 respondents was selected. Data were collected through a validated and reliable Likert-scale questionnaire. The data were analyzed using univariate analysis, descriptive statistics, and Spearman’s Rank correlation test. The results indicate a significant positive relationship between the communication competence of tax educators and taxpayer satisfaction, as well as between communication competence and taxpayer compliance. The coefficient of determination shows that the communication competence of tax educators explains a considerable proportion of the variation in taxpayer satisfaction and also significantly contributes to explaining variations in taxpayes compliance. These findings underscore the importance of enhancing the communication competence of tax educators as a strategic effort to improve service satisfaction and increase taxpayer compliance in fulfilling their tax obligations in the Banda Aceh region