Pengaruh Kualitas Pelayanan terhadap Kepuasan Wajib Pajak pada Kantor Pelayanan Pajak Pratama Medan Timur

Abstract

Pratama Medan Timur Tax Service Office as an agency which serves the community, especially the taxpayer community, is expected to create a service administration that is easy to understand and not too burdensome for taxpayers. Annual notification letter. Income tax as a means for taxpayers to report and account for their tax calculations or payments must be filled out correctly, clearly and completely. Therefore, the manual for filling out the Annual Income Tax Return must be completely and clearly in accordance with the provisions of the applicable laws and regulations. Related to the stipulation of regulation of the Director General of Taxes number 26/P2012 concerning Income Tax Returns for Corporate Taxpayers and Annual Income Tax Returns for Individual Taxpayers and their contents, it is necessary to stipulate instructions from the Director General of Taxes in regards to the submission of Income Tax Returns. The objective of the research is to determine and analyze the service quality which consists of physical evidence (tangible), reliability, responsivenes,s assurance, and empathy to taxpayer satisfaction at the Pratama Medan Timur Tax Service Office. The data are collected through a survey approach with a quantitative descriptive research type by distributing questionnaires to 100 respondents; the population in the research is taxpayers. The data analysis method employs multiple linear regression using SPSS software. The results show that service quality which consists of physical evidence, reliability, responsiveness, assurance and empathy simultaneously has significant effect on taxpayer satisfaction at the Pratama Medan Timur Tax Service Office. Service quality which consists of physical evidence, reliability, responsiveness, assurance and empathy partially has positive and significant effect on taxpayer satisfaction. The results show that responsiveness dominantly affects taxpayer satisfaction in comparison to the variables of physical evidence , reliability, assurance and empathy. This shows that responsiveness is more decisive in increasing taxpayer satisfaction at the Pratama Medan Timur Tax Service Office. The adjusted R square coefficient value is 89.1%, which means that service quality which consists of physical evidence, reliability, responsiveness, assurance and empathy is able to explain the variation of taxpayer satisfaction is quite strong.