Taxpayer Satisfaction Research Articles

Determinan Kepuasan Wajib Pajak UMKM Terhadap Penggunaan Jasa Konsultan Pajak

This research aims to examine the influence of reliability, responsiveness, guarantee, empathy, physical evidence, flexibility and price factors on satisfaction with tax consultant services. This research uses a quantitative approach with survey methods and questionnaire techniques distributed to MSME taxpayers in Indonesia who have used tax consultants. Data were collected using convenience sampling techniques, the sample obtained was 330 respondents who were analyzed using SEM-PLS with SmartPLS 3. Based on hypothesis testing, the research results showed that reliability, responsiveness, guarantee, empathy, physical evidence, flexibility and price had a positive and significant effect on satisfaction with tax consultant services. This research uniquely combines both the SERVQUAL model framework and the marketing mix to evaluate and provide a comprehensive analysis of the dimensions of service quality and marketing strategies on MSME taxpayer satisfaction in using tax consultants.

PENGARUH KUALITAS PELAYANAN PEMBAYARAN E-SAMSAT TERHADAP KEPUASAN WAJIB PAJAK KENDARAAN BERMOTOR (Studi Kasus pada Kantor Samsat Kabupaten Banyuwangi)

Effect Of E-Samsat Payment Service Quality On Motor Vehicle Taxpayer Satisfaction At The Samsat Office, Banyuwangi Regency. The e-Samsat payment service is no stranger to big cities, especially East Java. With e-Samsat services, people no longer need to queue to pay taxes, they can just pay at home without leaving the house. Samsat Banyuwangi is one of the offices that is successful in implementing an online payment system, this is an effort to improve services to taxpayers with fast and convenient service on an ongoing basis. E-Samsat is one proof of increasing motor vehicle tax payment services. The importance of analyzing data in research is to know clearly about the empirical relationship between the two variables studied. The analytical tool used by the researcher is quantitative data analysis, which is a structured report form which is stated with numbers, formulas that can be proven and tested for truth. The data collection method used in this research is using a questionnaire or questionnaire. The results of this study are the influence of service quality (X) on motor vehicle taxpayer satisfaction (Y). based on the results of empirical testing of the hypothesis by using product moment statistics, it produces a number of 0.214 which when compared to the critical price r table product moment for N = 96 with a significance level of 95%, the critical price for N = 95 with a significance level of 95%. The working hypothesis (Hi) is accepted, the null hypothesis (Ho) is rejected.

PENGARUH KUALITAS PELAYANAN PAJAK, PENERAPAN E-FILLING DAN E-BILLING TERHADAP KEPUASAN WAJIB PAJAK

This research aims to scientifically test and prove the influence of Tax Service Quality, Implementation of e-filling and E-billing on Individual Taxpayer Satisfaction, a case study of taxpayers registered at KPP Pratama Pondok Aren. This type of research uses quantitative research, in-depth analysis in the form of numbers. The population in this research is individual taxpayers at KPP Pratama Pondok Aren. The sample in the study was determined based on the simple random sampling method. The number of respondents sampled in this study was 100 respondents. Data was collected using a questionnaire and analyzed using multiple regression using the SPSS version 27 program. The research results show that the influence of Tax Service Quality, Implementation of e-filling and Implementation of E-billing has a significant and significant impact on Taxpayer Satisfaction. This shows the importance of these independent factors in increasing taxpayer satisfaction in the case study of taxpayers registered at KPP Pratama Pondok Aren

Pengaruh Kepuasan Wajib Pajak, Kepatuhan Wajib Pajak dan Kualitas Pelayanan Petugas Pajak Terhadap Penerimaan Pajak: Studi Kasus di Kantor Samsat Kota Bengkulu Tahun 2024

The aim of this research is to determine the effect of taxpayer satisfaction, taxpayer compliance and the quality of tax officer services on tax revenues (case study at the Bengkulu City Samsat office in 2024). The analytical tools used in this research are quantitative analysis (Validity and Reliability Test), multicollinearity analysis, multiple linear regression, partial test (t test), simultaneous test (f test) and coefficient of determination. The method used in this research is a quantitative method and an association survey with a quantitative approach. The population that the researchers will use is 233,164 vehicle taxpayers at the Bengkulu City Samsat office in 2024. The sampling technique used in this research is the purposive sampling method. The sample taken in this research was 100 taxpayers at the Bengkulu City Samsat office. Data collection techniques use questionnaires or questionnaires with a Likert scale. The analytical method used in this research is multiple linear regression analysis and hypotheses using the t test and f test. Simultaneously, the influence of taxpayer satisfaction, taxpayer compliance and tax service quality has a significant effect with an f count of 6,690 on tax revenues. Partially, it shows that the influence of taxpayer satisfaction, taxpayer compliance has a significant effect on tax revenue, while the quality of tax officer service does not have a significant effect on tax revenue.

Pengaruh Tingkat Kualitas Pelayanan dan Ketersediaan Fasilitas Jasa Samsat Keliling Terhadap Kepuasan Wajib Pajak di Kelurahan Sridadi Kecamatan Muara Bulian Kabupaten Batang Hari

This research aims to determine the effect of the level of service quality and the availability of mobile Samsat service facilities on taxpayer satisfaction in Sridadi Village. The research method used is quantitative descriptive using multiple linear regression analysis tools. The results of the research reveal that simultaneously and partially the service and facility quality variables have an influence on taxpayer satisfaction in Sridadi Village with an influence contribution of 49.8%.

INFLUENCE TAXPAYERS' PERCEPTION OF DIGITIZATION OF TAX REPORTING IN THE PURBALINGGA REGION PRICES

Tax digitalization is an innovation that aims to optimize tax administration and encourage efficiency in the tax reporting process. This research aims to evaluate the extent of taxpayers' perceptions of tax digitalization in the Purbalingga area, with a focus on aspects of convenience, compliance and taxpayer satisfaction. The object of this research is individual taxpayers registered with KPP Pratama in the Purbalingga area. The research sample consisted of 44 taxpayers registered at KPP Pratama Purbalingga, who had filled out the questionnaire distributed in this research. The analytical method used is a quantitative approach. The results of the research show that perceptions of convenience, compliance and taxpayer satisfaction have a positive and significant effect on the digitalization of taxation as a more effective and efficient tax reporting medium.

The Effect of Tax Advisor’s Interpersonal Communication Effectiveness on Taxpayer Satisfaction Levels

This research aims to analyze the influence of the effectiveness of tax instructor’s interpersonal communication on the level of taxpayer satisfaction at the North Makassar Primary Tax Service Office. Interpersonal communication is measured based on openness, empathy, supportiveness, positiveness, and equality, while taxpayer satisfaction is measured based on expectations, disconfirmation, and performance. The research method used was quantitative with a population of taxpayers who consulted at the North Makassar Pratama Tax Service Office helpdesk, with a sample of 100 respondents. Data analysis was carried out using validity, reliability, classical assumptions and simple linear regression tests. The research results show that tax instructor interpersonal communication has a positive and significant effect on taxpayer satisfaction with a significance value of 0.000 and a regression coefficient of 0.402. The conclusion of this research is that the effectiveness of tax instructors' interpersonal communication increases taxpayer satisfaction at the North Makassar Primary Tax Service Office.

The influence of changes in the average effective rates of income tax article 21 on the effectiveness of taxpayer satisfaction and loyalty at KPP Pratama Gresik

The influence of changes in the average effective rates of income tax article 21 on the effectiveness of taxpayer satisfaction and loyalty at KPP Pratama Gresik

PENGARUH KEADILAN, MORAL, E-FILLING, E-BILLING TERHADAP KEPATUHAN PAJAK MELALUI KEPUASAN WAJIB PAJAK

This research aims to find out how the influence of tax justice, morals, the application of e-filling and e-billing to tax compliance through taxpayer satisfaction in Jakarta. The samples were selected by purposive sampling method and used primary data by distributing questionnaires to 120 taxpayers. This data processing is assisted by the Smart PLS 3.0 program. The results of this study show that tax justice and morale have a positive influence on tax compliance. e-filling and e-billing variables positively affect tax compliance through satisfaction levels but on the other hand the study found that e-filling and e-billing variables did not have a positive influence on taxpayer compliance. The implication of this research is that it is necessary to improve tax services so that taxpayer compliance can also increase.

Optimizing Public Perception: Understanding the Relationship Between Service Quality and STNK Service Satisfaction in Bandung's Public Service Mall

The purpose of this research is to determine the extent of the influence of service quality on public satisfaction in the STNK tax service at the Public Service Mall in Bandung City. The population of this study is all vehicle taxpayers who pay STNK taxes. The sample used in this study consisted of 40 respondents. The data analysis method used is quantitative descriptive and simple regression analysis using SPSS version 25 as a tool. The descriptive survey method is a research method that samples from a population and uses questionnaires as a data collection tool. In this research, data and information are collected from respondents using questionnaires or surveys. The results of this study indicate that the influence of service quality on public satisfaction is positive. This means that service quality significantly affects public satisfaction. The findings underscore the crucial role of service quality in shaping public perception and satisfaction regarding STNK tax services. Policymakers and administrators should prioritize efforts to enhance service quality at the Public Service Mall in Bandung City to ensure positive outcomes for taxpayer satisfaction and overall public trust in governmental services.

Pengaruh Kualitas Pelayanan Pembayaran Pajak Kendaraan Bermotor terhadap Kepuasan Masyarakat di Kantor Bersama Samsat Ketintang Surabaya Selatan

This research aims to analyze the quality of service on the satisfaction of Motor Vehicle Taxpayers at the Ketintang Samsat Joint Office, South Surabaya. The methodology used in this research is of the quantitative variety, especially the quantitative descriptive type. The quantitative method as explained by Sugiyono (2015) is known as the positivistic method because of its foundation in the philosophy of positivism; However, this method is a scientific method because it is combined with scientific principles. Samsat is a single, one-stop administrative system. The Samsat Joint Office is one of the public service places, handling the payment of Motor Vehicle Tax (PKB), Motor Vehicle Title Fee (BBNKB) and also Mandatory Road Traffic Accident Fund donations (SWDKLLJ). Based on data obtained by researchers directly from the research object, the South Surabaya Samsat Joint Office (Samsat B) which is located on Jalan Ketintang Sraten was inaugurated for use by the East Java Provincial Secretariat on April 29 2000, the South Surabaya Samsat building was built on a land area of 5,945 m2 and a building covering an area of 5,400 m2 consisting of two floors, each measuring 378 m2, the status of this land is owned by the East Java Provincial Government with Certificate Number: 35 LAK 245248 dated 01 October 1997. Based on the discussion and conclusions that can be drawn, namely the Samsat Office in Kentintang Selatan, Surabaya, still has some room for improvement in terms of responsiveness in providing services to customers, as well as extensive employee knowledge and insight, as well as skills in carrying out their duties, politeness towards patients, and other aspects of guarantees or guarantees, need to be improved . It is hoped that it can be used as evaluation material to improve service quality, especially at the Surabaya City Samsat office. Keywords: Service Quality; Payment Of Taxes; Samsat

Application of e-governance in service delivery: A study of Federal Inland Revenue Service

The Federal Inland Revenue Service (FIRS) plays a pivotal role in Nigeria's fiscal landscape, responsible for collecting revenue through various taxes, including income tax, value-added tax (VAT), and corporate tax, among others. Historically, tax administration in Nigeria was marked by inefficiencies, corruption, and a lack of transparency. However, the adoption of egovernance as an important tool used in the delivery of government services to the people by leveraging It is based on this, that this study explores the application of e-governance in the Federal Inland Revenue. The study was a documentary research. Some challenges uncovered by the research include the digital divide, inadequate technology infrastructure, lack of digital literacy, cyber security threats, organizational culture, and lack of enabling legislation were discovered. In conclusion, the application of e-governance in the Federal Inland Revenue Service of Nigeria has revolutionized the nation's tax administration. It has enhanced efficiency, transparency, and revenue collection while improving taxpayer satisfaction. As Nigeria continues its journey toward digital transformation, e-governance in the FIRS stands as a testament to the positive impact of technology on governance. The paper, therefore, recommends that the government should improve internet infrastructure and access and that digital literacy programmes should be promoted to ensure the sustainability and inclusivity of e-governance initiatives .

Pengaruh Servequal Dan E-Govqual Terhadap Kepatuhan Pajak Dengan Kepuasan Sebagai Variabel Mediasi

Tax performance in 2022 is very good with an achievement of 1,634.4 trillion or 110.1% of the ceiling. However, the tax ratio achieved is only 10.4% of Gross Domestic Product. Based on these conditions, efforts need to be made to increase tax revenues by improving taxpayer compliance. Among the things that influence taxpayer compliance are service quality and taxpayer satisfaction. This research aims to test and analyze the influence of service quality (servequal and e-govqual) on tax compliance through satisfaction as a mediating variable for taxpayers registered at KPP Madya Malang. This research uses a correlational research method which detects the extent of influence of one factor on other factors. The results of the research show that the quality of tax instructor services has a positive and significant effect on taxpayer satisfaction, the quality of e-govqual services has a positive and significant effect on taxpayer satisfaction, taxpayer satisfaction has a positive and significant effect on taxpayer compliance, the quality of tax instructor services has a positive effect and significant effect on taxpayer compliance, e-govqual service quality has a positive and significant effect on tax compliance, taxpayer satisfaction mediates the effect of tax counselor service quality on taxpayer compliance, taxpayer satisfaction mediates the effect of e-govqual service quality on taxpayer compliance.

Measures of Taxpayer's Satisfaction: An Exploratory Factor Analysis

One of the significant challenges for the Philippine government is to develop tax administrative reforms to increase tax awareness among taxpayers in the country and eliminate the most common problematic issues of the Bureau of Internal Revenue (BIR) about corruption, biased processing, noncompliance of taxpayers, tax evasions, and unsatisfactory services. This study focused on identifying the thematic framework of measures of taxpayers’ satisfaction. Stratified Random Sampling was used to divide the population into strata or subgroups, and then a random sample was taken from each subgroup. The study surveyed 337 taxpayers in Davao City with a confidence level of 95%. Results showed that six thematic factors were extracted from the Exploratory Factor Analysis used in the study: Timeliness, Promptness, Communication, Accessibility of Office, Improved Procedures, and Processing of Information. From the 60 indicators, these six factors imply that BIR needs to improve its processes to support increased taxpayer satisfaction in the said themes. This research recommends creating intervention programs that address the tax gap from voluntary compliance and increase taxpayers' trust and confidence in the service provided by the tax authorities.

The Effect of E-Filling Application and Tax Knowledge on Taxpayer Satisfaction (Case Study at PT Sumatra Palm Raya)

This study aims to determine whether E-Filling and Taxation Knowledge have a significant effect on Taxpayer Satisfaction (Case Study at PT Sumatra Palm Raya). This research uses quantitative data methods and data sources come from primary data. The population in this study is all employees working at PT Sumatra Palm Raya as many as 36 employees. The sample in this study was permanent employees who had NPWP who worked at PT Sumatra Palm Raya totaling 30 respondents using purposive sampling data collection techniques. Data analysis and testing consists of validity tests, reliability tests, descriptive statistics, classical assumption tests, multiple linear regression analysis, partial (t tests) and simultaneous hypothesis tests (F tests), and determination coefficient tests. The results of this study show that the Application of E-Filling has a significant partial effect on Taxpayer Satisfaction with a calculated t value of 2,144 > T table 2,048. Taxation Knowledge has no effect and is not significant on Taxpayer Satisfaction with a calculated t value of 1.963 < T table 2.048. The application of E-Filling and Taxation Knowledge have a significant effect simultaneously on Taxpayer Satisfaction with a calculated F value of 8.772 > an F table value of 3.35 and a regression coefficient value of 34.9%.

Analysis of Tax Service Quality and Taxpayer Satisfaction During the Covid-19 Pandemic at the Pratama Tax Office Cileungsi, Bogor, West Java, Indonesia

Service is the effort to achieve public service quality for taxpayers, all services are provided through Integrated Service Centers (ISC) at each Tax Service Office (TSO) and at Tax Service, Counseling, and Consultation Offices (TSCTCO) throughout Indonesia's tax areas, and taxpayers' satisfaction with the services provided by KPP Pratama Cileungsi, as well as the initiatives undertaken and planned by KPP Pratama Cileungsi to improve service quality during the Covid-19 pandemic. This study identified several issues: 1) Taxpayer satisfaction with tax services at the Tax Service Office KPP Pratama Cileungsi during the Covid-19 pandemic, 2) Efforts made by the Tax Service Office KPP Pratama Cileungsi to enhance the quality of tax services during the Covid-19 pandemic. The research method employed a descriptive qualitative approach conducted in a natural setting, with data collected using interview guidelines and documentation. The research informants included strategic taxpayers, tax volunteers, and employees of KPP Pratama Cileungsi. Data analysis encompassed activities such as data reduction, presentation, and drawing conclusions/verification. The results of this study revealed that tax class activities are part of cooperation with the district government to ensure that the public is aware of and utilizes these tax classes as a means of learning and increasing tax obligation awareness. Creating or re-sharing tax education content through a dedicated YouTube channel serves as a contemporary education platform with easy access anytime and anywhere for taxpayers, given the extensive jurisdiction of KPP Pratama Cileungsi. This YouTube channel should be promoted through village government devices to be known by the wider community, especially in the jurisdiction area of KPP Pratama Cileungsi.

Pengaruh Kualitas Pelayanan Pembayaran Pajak Kendaraan Bermotor terhadap Kepuasan Masyarakat di Kantor Bersama SAMSAT Ketintang Surabaya Selatan

This research aims to analyze the quality of service on the satisfaction of Motor Vehicle Taxpayers at the Ketintang Samsat Joint Office, South Surabaya. The methodology used in this research is of the quantitative variety, especially the quantitative descriptive type. The quantitative method as explained by Sugiyono (2015) is known as the positivistic method because of its foundation in the philosophy of positivism; However, this method is a scientific method because it is combined with scientific principles. Samsat is a single, one-stop administrative system. The Samsat Joint Office is one of the public service places, handling the payment of Motor Vehicle Tax (PKB), Motor Vehicle Title Fee (BBNKB) and also Mandatory Road Traffic Accident Fund donations (SWDKLLJ). Based on data obtained by researchers directly from the research object, the South Surabaya Samsat Joint Office (Samsat B) which is located on Jalan Ketintang Sraten was inaugurated for use by the East Java Provincial Secretariat on April 29 2000, the South Surabaya Samsat building was built on a land area of 5,945 m2 and a building covering an area of 5,400 m2 consisting of two floors, each measuring 378 m2, the status of this land is owned by the East Java Provincial Government with Certificate Number: 35 LAK 245248 dated 01 October 1997. Based on the discussion and conclusions that can be drawn, namely the Samsat Office in Kentintang Selatan, Surabaya, still has some room for improvement in terms of responsiveness in providing services to customers, as well as extensive employee knowledge and insight, as well as skills in carrying out their duties, politeness towards patients, and other aspects of guarantees or guarantees, need to be improved . It is hoped that it can be used as evaluation material to improve service quality, especially at the Surabaya City Samsat office.

Influence of brand image, service quality, and individual characteristics on loyalty with taxpayer satisfaction as an intervening variable at tax service offices in Palembang City

This study investigates the influence of brand image, service quality, and individual characteristics on loyalty, with taxpayer satisfaction as an intervening variable at Tax Service Offices in Palembang City. Data were collected by distributing questionnaires to 100 taxpayers registered at three Tax Service Offices in Palembang City. The analytical technique employed was multiple linear regression with path analysis. The results indicate that individual characteristics significantly impact satisfaction and loyalty. However, variables such as brand image and service quality do not significantly influence satisfaction and loyalty. Additionally, taxpayer satisfaction does not significantly influence loyalty itself. Furthermore, brand image, service quality, and individual characteristics do not significantly influence loyalty when taxpayer satisfaction is considered an intervening variable. This research will reference future studies using variables in similar research contexts.

A Historical Overview of the Computerization of the Internal Revenue Service

ABSTRACT The Internal Revenue Service (IRS) is charged with enforcing the U.S. tax code and has historically fulfilled this charge efficiently. The IRS is among the most cost-effective government agencies, costing just 33 cents for each $100 it collects (Internal Revenue Service (IRS) 2021a). The effectiveness of the agency is associated with factors like a relatively high voluntary compliance rate and the use of technology to improve audits and enhance taxpayer service. Technology-supported audits have dual roles; they increase perceived detection, which deters noncompliance, and they increase actual detection, which identifies noncompliers; both roles help to improve revenue collection. Technology-supported taxpayer service increases the cost-efficiency of the agency and taxpayer satisfaction. This study provides a historical overview of the computerization of the IRS, noting obstacles, like budget constraints, politicization of the agency, historically short leadership tenure, risks associated with private-sector contracts, and taxpayer privacy concerns.

THE IMPACT OF TAX E-FILING SYSTEM QUALITY ON TAXPAYER SATISFACTION: PERCEIVED USEFULNESS AS MEDIATOR

Tax e-filing system quality is vital, directly shaping tax process efficiency and user convenience. This study aims to examine the effect of tax e-filing system quality on taxpayer satisfaction using perceived usefulness as a mediating variable. To gather data, 300 questionnaires were distributed to taxpayers, resulting in participation from 230 respondents.The findings of our study demonstrated a positive effect of tax e-filing system quality on both user satisfaction and perceived usefulness, and that perceived usefulness has a positively significant effect on user satisfaction. Furthermore, this study confirmed that perceived usefulness as a mediating variable in the e-filing system quality and user satisfaction relationship. The study enhances tax system theory by revealing the mediating role of perceived usefulness, and it practically suggests improving e-filing systems for increased taxpayer satisfaction and efficient tax collection.