Taxpayer Satisfaction Research Articles

Investigating the effect of trust on the relationship between the quality of electronic services and the satisfaction of taxpayers

Investigating the effect of trust on the relationship between the quality of electronic services and the satisfaction of taxpayers

The Effect of Service Quality Dimension on Taxpayers’ Satisfaction (Study at Howard Tax Consultant)

This research aims to explore the impact of service quality towards the satisfaction of taxpayers who use the services of Howard Tax Consultant. Dimensions of the service quality that are used as independent variables are flexibility, reliability, assurance, tangibles, and responsiveness, meanwhile the dependent variable is taxpayers’ satisfaction. All members of the population are taken as the sample of the research, with total of 50 respondents, among those are 35 individual taxpayers and 15 corporate taxpayers. Data was collected through questionnaire with 24 indicators with Likert scale, and was analyzed using multi-linear regression analysis. The result of multi-linear regression analysis shows that flexibility, reliability, assurance, tangibles, and responsiveness are significantly and positively correlated to the satisfaction of taxpayers who use the services of Howard Tax Consultant, and therefore it is concluded that all the hypothesis in this research are upheld.

E-Filing vs Non E-Filing: Taxpayers’ Perceptions of Use-fulness, Ease, Security, Confidentiality, and Satisfaction

Objective – Tax reporting through the Annual Tax Return (SPT) is one of the obligations of taxpayers as mandated by the Indonesian Taxation Law. Along with the development of science and technology, technological innovation has been adopted as a form of internet-based taxation service called the e-filing system. This study is aimed to compare the perceived usefulness, convenience, security and satisfaction of taxpayers between users of e-filing and non e-filing. Design/methodology – Primary and secondary data are collected through survey method in Tax Office (KPP) Pratama Purwokerto, Central Java Province, Indonesia. The registered taxpayers using e-filing are 17,831 and the non e-filing are 44,332. Paired t-test was used to compare each variable between users of e-filing and non e-filing.Results – The findings reveal that there is no difference in perceived usefulness between the users of e-filing and non e-filing in that reporting tax return online and manual are equally perceived useful. Nevertheless there is a difference in the perceived convenience and security whereby users perceived that the use of e-filing is more convenient, secure and confidential than the manual. Furthermore there is no difference in the perceived satisfaction whereby users are equally satisfied either with the e-filing and non e-filing. As a whole, there are differences of perception between users of e-filing and non e-filing, hence it can be concluded that the benefits of the usefulness of e-filing is influenced by variables of usability, convenience, security, confidentiality and satisfaction of taxpayers on e-filing.

PENGARUH KUALITAS LAYANAN DAN SISTEM ADMINISTRASI PERPAJAKAN ELEKTRONIK TERHADAP KEPATUHAN WAJIB PAJAK BADAN KPP PRATAMA PASURUAN MELALUI KEPUASAN WAJIB PAJAK SEBAGAI VARIABEL PENGHUBUNG

High level of taxpayer compliance is one of the keys to success in achieving tax revenue targets. To improve taxpayer compliance, the Directorate General of Taxes has made several efforts including improving service quality and implementing an electronic tax administration system. The research objective is to determine the magnitude of the effect of service quality and electronic tax administration system on taxpayer compliance which is mediated by taxpayer satisfaction. Data collection by distributing questionnaires to 94 taxpayers as research samples. Statistical analysis used was a path analysis system that was processed with SPSS Version 18. The results of this research stated that service quality directly did not have a significant effect on taxpayer compliance, but indirectly through taxpayer satisfaction service quality significantly affected mandatory compliance tax. While the electronic tax administration system directly has a significant effect on taxpayer compliance but indirectly through taxpayer satisfaction does not have a significant effect on taxpayer compliance.
 Keywords: Service quality, Electronic Tax Administration System, Satisfaction, and Taxpayer Compliance

Pengaruh Kualitas Pelayanan terhadap Kepuasan Masyarakat di Kantor SAMSAT Pati

Public services are services provided by the government to the community. The services provided must be quality, directed and maximum. The SAMSAT office Pati is an agency that serves for the management of (1) Customs transfer of motor vehicle an average of 5,057 vehicles and 442 cars a month and (2) Vehicle tax totaling 8,959 units monthly and 4,289 for cars. The purpose of this study explains the empirical test results of the influence of SAMSAT service quality in Pati with indicators of attitude, speed, empathy, appearance and knowledge. The four standards are assessed by the community from the service experience obtained. This research uses a quantitative research approach. This type of research is field research. The method used is survey. Data analysis techniques used are the validity and reliability of the instrument, the classic assumption test, and the hypothesis test. Based on the calculation results F count is greater than the F table (46.392> 3.30). The results of hypothesis testing indicate that there is a significant influence between good quality (reliability, responsiveness, assurance, empathy and physical evidence) on the satisfaction of motor vehicle taxpayers in SAMSAT Pati.

Pengaruh Kesadaran Wajib Pajak, Kualitas Pelayanan Fiskus, dan Sanksi Perpajakan Terhadap Kepatuhan Pelaporan Wajib Pajak

This research was conducted in connection with the ongoing tax payment period, namely March for Personal WP and April for Entities. The location of the study was conducted at KPP Pratama Seberang Ulu Palembang with a sample of 100 people taken based on the Slovin method. The independent variable in this study is the awareness of taxpayers, the quality of tax authorities, tax sanctions, while the dependent variable is taxpayer reporting compliance. The sample used is taxpayers who are registered at KPP Seberang Ulu Palembang. The results showed that the variable awareness of taxpayers and tax penalties had a significant positive effect on taxpayer compliance, and the variable Fiscus Services did not affect the compliance of taxpayers registered at the Seberang Ulu KPP. The results of this study are expected to provide input to improve service and satisfaction of taxpayers especially in the city of Palembang.

Pengaruh Penerapan E-Filling Perpajakan, Kualitas Pelayanan, Kesadaran Wajib Pajak, dan Sanksi Perpajakan pada Kepatuhan WPOP

This study aims to determine the effect of e-filling forwarding, quality, taxpayer awareness, and tax sanctions on individual taxpayer compliance at East Denpasar KPP. The data analysis method used is multiple linear regression. The results of this study indicate that the good application of e-filling, quality of service, awareness of taxpayers, and tax penalties have a significant effect on the compliance of individual taxpayers who are registered at the East Denpasar KPP. This research can be used as a motivation for KPT Prtama East Denpasar to be able to maintain good service quality for the satisfaction and comfort of taxpayers to carry out their tax obligations.
 Keywords: Application of E-Filing; Service Quality; Taxpayer Awareness; Tax Sanctions; Obedience.

Analisis Persepsi Wajib Pajak terhadap Penggunaan E-Filing

The importance of tax revenue in the APBN encourages the Director General of Taxes to make efforts to increase tax revenues by increasing services in SPT reporting through the e-Filing application. Although the purpose of e-Filing is quite good, until now not all Taxpayers use it, because there are still many Taxpayers who do not understand e-Filing and the ability of Taxpayers to use e-Filing is still minimal. The purpose of this study was to analyze the effect of ease of use, security and confidentiality, and satisfaction of Taxpayers on the use of e-Filing. The type of research used is quantitative research. The object of the research is the Individual Taxpayer at KPP Pratama Surabaya Simokerto. The number of Individual Taxpayers registered at KPP Pratama Surabaya Simokerto in 2017 is 36,866 people. Sampling uses simple random sampling technique. The number of samples obtained was 100 people after being calculated using the Slovin formula. This study uses primary data with questionnaire media. The data analysis technique used is Partial Least Square (PLS). The results showed that ease of use and security and confidentiality had no effect on the use of e-Filing, while the satisfaction of Taxpayers affected the use of e-Filing.

Determination of Customer Satisfaction of Tax Service Office Services Using C4.5 and PSO

Tax Service Office is a work unit of the Directorate General of Taxation that carries out services in the field of taxation to the public, both registered and unregistered taxpayers, within the working area of the Directorate General of Taxes. The number of Primary Tax Service Offices in Indonesia, one of which is the Primary Tax Service Office in Bekasi, has various ways to increase the satisfaction of taxpayers for the services provided. This study aims to determine the accuracy of taxpayers' satisfaction using data mining techniques using the Decision Tree C4.5 Algorithm with Particle Swarm Optimization (PSO) feature selection, validation uses cross validation techniques while accuracy is measured by the confussion matrix, which is to determine the level of service satisfaction conducted by distributing questionnaires to taxpayers in the Primary Tax Service Office in Bekasi as many as 500 questionnaires. The results show the accuracy value of Taxpayers' service satisfaction at the Pratama Tax Service Office using the Decision Tree C4.5 Algorithm with a feature selection of Particle Swarm Optimization (PSO) of 98,85%, Precission of 98,85% and Recall of 100%.

EVALUATION OF THE SUCCESS OF THE VEHICLE ADMINISTRATION SYSTEM AND ONLINE TAX (SAKPOLE) WITH MODEL DELONE & MCLEAN (Study of success SAKPOLE according to the Central Java provincial Motor vehicle taxpayers)

This research aims to evaluate the success of the Online Tax Vehicle Administration System (SAKPOLE) with the model approach DeLone and McLean. The analysis method used to test the relationship between variables is the analysis path and analysis tool Amos 22.0. In this study the population was taxpayers of vehicles throughout the province of Central Java. While sampling using purposive sampling methods as well as in collecting data with the error Slovin formula 5% data is obtained and can be processed as much as 360 samples.Based on the results of the analysis obtained the conclusion that only the quality of information and services effect positive and significant against the use of the SAKPOLE system. The quality of information and services of SAKPOLE have a positive and significant impact on the taxpayer satisfaction while the quality of the system is not. In addition, the use of SAKPOLE has positive and significant effect on taxpayer satisfaction. And there is a reciprocal relationship between the satisfaction and the use of SAKPOLE against taxpayers ' benefits

The effect of tax socialization, superior service, and service quality on taxpayers’ satisfaction and compliance

The impact of valuable services for taxpayers will increase the awareness and compliance of taxpayers. This study aims to explore whether there is a direct or indirect effect on the effectiveness of tax socialization, superior service products, and the quality of services to taxpayer satisfaction and taxpayer compliance. The study was conducted at the East Java Provincial Revenue Agency through 48 motorized vehicle service units, with purposive sampling set at 426 respondents in the Gresik, Bangkalan, Mojokerto, Surabaya, Sidoarjo and Lamongan regions with 2014 ownership of motorized vehicle years. With SEM analysis the results of the study stated that there were significant direct or indirect effectiveness of tax socialization, superior service products, and quality of service to taxpayers' satisfaction and compliance as a mediating variable. The implication is that if the Central Tax Ofiice conducts a tax socialization effective on target, provide superior service products, and quality of services in all districts / cities in East Java Province, they can make taxpayeers obedient by voluntarily paying motor vehicle taxes on time.

Penerapan E-System Perpajakan dan Tingkat Pemahaman Terhadap Kepuasan Wajib Pajak Pribadi di Kota Makassar

The purpose of this study was to determine the application of e-taxation systems and the level of understanding of taxation on the level of satisfaction of personal taxpayers in Makassar. This study uses primary data obtained from questionnaires distributed to all taxpayers in Makassar. The population is the taxpayer of individuals registered at the Tax Service Office in the city of Makassar totaling 205,681 taxpayers, while the sample taken amounted to 100 respondents. The data analysis method uses multiple linear regression techniques. The results of this study indicate where the proposed hypothesis is accepted because it shows the results of a positive and significant hypothesis test. This means that the effect of applying the e-taxation system and the level of understanding has a significant positive effect on the level of taxpayer satisfaction

ANALISIS PENGARUH KEBIJAKAN EKSEKUTIF TERHADAP KEPATUHAN WAJIB PAJAK SEBAGAI UPAYA MENDONGRAK PENERIMAAN NEGARA

The accountability of the government in spending tax revenues and tax administration reform may influence tax payer’s compliance. The study is mainly intended to discover whether or not this phenomenon exists in the case of Indonesia. The study employs Structural Equational Modelling (SEM) of data collected through surveys of taxpayers and tax authority employees. The results shows that when the government has accountably spent tax revenues to improve quality of living, the tax payers compliance increased. In additon, the study reveals that capability of tax authority to deter tax evasion and the tax payers satisfaction on the tax authority’s services significantly influence the Indonesian tax payers’ compliance. On the other hand, tax administration reform measured by improvement in the aspects of service quality, the efficiency of processing time, the capability of the human capital, effort on combating tax evasions, and the information technology used does not significantly affect tax payers’ satisfaction.

Pengaruh Kualitas Pelayanan, Religiusitas, dan Norma Subjektif Terhadap Kepatuhan WPOP pada KPP Pratama Tabanan

This study aims to determine the effect of service quality, religiosity, and subjective norms on individual taxpayer compliance at the Tabanan Primary Tax Office. The sample in this study was obtained based on the calculation of the Slovin formula, so as to obtain as many as 100 samples of WPOP registered as Individual Taxpayers at the Tabanan Primary Tax Office. The analysis technique used in this study is multiple linear regression. The results of this study indicate that good service quality, strong religiosity, and high subjective norms significantly influence individual taxpayer compliance registered at the Tabanan Primary Tax Office. This research can be used as a motivation for the Tabanan Pratama Tax Office to be able to maintain good service quality for satisfaction and comfort of taxpayers to carry out their tax obligations.
 Keywords : Service Quality; Religiosity; Subjective Norms; WPOP Compliance.

PENGARUH FASILITAS E-FILING DAN E-SPT TERHADAP KEPUASAN WAJIB PAJAK ORANG PRIBADI DALAM MELAPORKAN SPT (Studi Kasus Pada KPP Pratama Kota Batam)

The Directorate General of Taxes has provided facilities to taxpayers to report taxes with SPT using e-Filing facilities and e-SPT. E-Filing is an application made by the directorate general of taxes so that taxpayers do not have to bother to queue at the tax service office. While e-SPT is also an application of services made by the directorate general of taxes for taxpayers to be able to report their taxes more easily and not consume a lot of paper. The study was conducted aimed to determine the effect of e-Filing and e-SPT facilities on the satisfaction of individual taxpayers in reporting SPT. The sample used was 400 using the purposive sampling method. The results of this study indicate that e-Filing and e-SPT facilities have a positive and significant influence on taxpayer satisfaction. Evident from the value of t count is greater than t table. The value of t table is 1.966 while the value of t count is obtained for the variable e-Filing facility (X1) 8.624 with a significance of 0,000 and the facility variable e-SPT (X2) 10,899 with a significance of 0,000. Result F shows F count 384,649 with a significant probability of 0,000.

PENGARUH PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK DENGAN VARIABEL INTERVENING KEPUASAN WAJIB PAJAK

The purpose of this study was to determine the effect of formal taxpayer knowledge and awareness of taxpayers on motor vehicle taxpayer compliance at the SAMSAT POLDA office in West Jakarta. The data used are primary data by distributing questionnaires to Motor vehicle taxpayers registered at the SAMSAT POLDA Office in West Jakarta. The population that will be the object of research is all motorized taxpayers registered at the POLDA SAMSAT office in West Jakarta until the period of December 2017. The sampling technique used is accidental sampling. This study uses the Structural Equation Model method. The results showed that the service of the tax authorities had a positive and significant effect on motor vehicle taxpayer compliance and the satisfaction of taxpayers had a positive and significant effect on motor vehicle taxpayer compliance. The results of this study also concluded that the tax authorities' service had a positive and significant effect on motor vehicle taxpayer compliance through taxpayer satisfaction.

Analisis Pengaruh Kualitas Sistem Media Elektronik E-Filling dan E-Billing Terhadap Tingkat Kepuasan Wajib Pajak (Studi Pada Wajib Pajak di Fakultas Ekonomi Universitas Tridinanti Palembang)

This research is being done to taxpayers at economic faculty of Tridinanti Palembang. This research aims to know effect the quality of the e-filing and e-billing system toward taxpayers satisfaction level. The population in this study is 339 taxpayers. Sample of 130 taxpayers by using purposive sampling methods. The analytical technique used is a descriptive analysis and conducted a asumsi klasik test. The result of this study is (1). The quality of the e-filing system has a significant positive effect on the degree of taxpayers satisfaction, (2). The quality of the e-filing system has a significant negative effect on the degree of taxpayers satisfaction, dan (3). The quality of e-filing and e-billing system collectively has a significant positive effect on the rate of taxpayers satisfaction.

THE EFFECT OF SERVICE QUALITY OF ELECTRONIC TAXING SYSTEM AND TAX EMPLOYEE COMPETENCE ON TAXPAYER SATISFACTION

This study aims to test the effect of service quality of electronic taxing system and tax employee competence on taxpayer satisfaction. The variables on this study was measured by using questionnaire. The sample of this study is personal Taxpayer who is running business activities and is registered at the Primary Tax Office of Bengkulu. The data used in this study is primary data. The hypothesis of the study is tested by using Multiple Linear Regression Analysis with the assistance of SPSS. The result of this study revealed that the service quality of electronic taxing system and tax employee competence had positive effect on the taxpayer satisfaction.Key Words: Service Quality of Electronic Taxing System, Tax Employee Competence, and Taxpayer Satisfaction.

Pengaruh Administrasi Perpajakan, Kualitas Layanan Fiskus, Terhadap Perilaku Wajib Pajak Dan Kepatuhan Wajib Pajak (Studi Pada Wajib Pajak Badan Di Kantor Pelayanan Pajak Kota Malang Selatan 2015)

The research was motivated by the demands of the increasing government revenues, especially in the sector of taxation, both form all repair and fundamental change in all aspects of taxation. One of them is the demans on taxpayer compliance. Taxpayer compliance in implementing the tax obligations can not be separated from the role of the tax administration system that has been determined by the government and also the attitude of the public taxpayer itself. In addition, one of the efforts that are not less important is the government’s efforts in improving taxpayer satisfaction through improved quality of service performed by the tax authorities which is expected to have an impact on taxpayer compliance. This study aims to determine the effect of the tax administration and the quality of service performed by tax authorities to taxpayer compliance is mediated by the behavior of taxpayer.
 This research is explanatory reseach using a quantitative approach. This data using primary data sources are derived from filling the questionnaire and interviews whit taxpayer that registered in tax office south Malang and assisted with a variety of relevant secondary data. Data were collected using accidental sampling method and analyzed by using path analysis in SPSS version 20.
 The results showed that both the tax administration, the quality of service performed by the tax authorities, and the behavior of taxpayer directly have a significant impact on taxpayer compliance. The results also show that the tax administration and the the quality of service performed by the tax authorities has a significant effect when mediated through the behavior of taxpayer. Therefore, based on the reseach that has been done, then all hypotheses that have been constructed in this study is acceptable. Various limitations faced by researchers is expected to become a challenge for future research to obtain reseach results further illustrate the factor that influence the increase taxpayer compliance.

PENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN DAN KOMPETENSI PEGAWAI PAJAK TERHADAP KEPUASAN WAJIB PAJAK

Taxpayer satisfaction is very important in forming a positive view of the tax authorities. Starting with satisfaction, the taxpeyer does not feel aggrieved when paying taxes. It is also expected that with this satisfaction, the taxpayer will voluntarity pay taxes. The purpose of this study is to register the tax administration system and the tax competency of tax operators on the manado pratama tax service office. This study uses a quantitative approach, collection methods data is carried out through questionnaires. The sample of this study was 100 respondents, which was accidental sampling. Data analysis using statistical tech niques such as vallyditi test, reliability test for questionnaire. Besides the classic assumption test, multiple linear regression, determination coefficient for proof of hypothesis. The results show that the modernization of tax administration systems and the competence of tax employees simultaneously have a significant effect on taxpayer satisfaction. Partially from the results of tasting the test of modernization of the tax administration system and the competence of tax employees have a significant effect on taxpayaer satisfaction. The results of this study suggest that employees and all parties related to the tax service office manado tax service office must pay attention to the factors of the modern tax administration system and tax employees competence. Quality services from tax employees can make taxes feel comfortable and satisfied to fulfill their obligations to pay taxes.Keywords : Modenization of tax administration system, tax employee competence, taxpayer satisfaction.