Taxpayer Satisfaction Research Articles

Islamic Service Ethics and Organizational Culture on Service Quality and Taxpayer Satisfaction

The purpose of this study is to analyze Islamic Service Ethics and Organizational Culture on Service Quality and Taxpayer Satisfaction at the Office of the Wajo Samsat Revenue Technical Implementation Unit. This study uses a quantitative approach (Quantitative approach), performs data analysis procedures with statistical equipment and aims to test hypotheses. Between one variable and another or how a variable affects other variables through hypothesis testing. This data is directly obtained from field research through direct observation of the object to be studied through data collection techniques in the form of interviews, questionnaires, and observations. In this study, the population selected were all 4-wheeled vehicle taxpayers in Samsat, Wajo district. Based on the data that has been collected and hypothesis testing with Smartpls. The results showed that Islamic service ethics had a positive and significant effect on service quality. Organizational culture has a negative and significant effect on service quality. Islamic service ethics have a positive and significant effect on taxpayer satisfaction. Organizational culture has a negative and significant effect on taxpayer satisfaction. Service quality has a positive and significant effect on taxpayer satisfaction. Islamic service ethics have a positive and significant effect on taxpayer satisfaction through service quality. Organizational culture has a negative and significant effect on taxpayer satisfaction through service quality.

PERANAN KEGIATAN RELAWAN PAJAK DALAM MENDUKUNG PELAKSANAAN STIMULUS FISKAL PEMERINTAH TAHUN 2020

This research is a combination of field and literature research, namely analyzing the perceptions of individual taxpayers in reporting the Annual Tax Return on the assistance of tax volunteers. In analyzing using the theory of usefulness and convenience based on literature in the form of books, journals by combining the data obtained from the answers of individual taxpayers. The research objective was to determine the perception of individual taxpayers on the satisfaction of assistance carried out by tax volunteers at the tax volunteer placement location. There are 5 (five) locations for the placement of Tax Volunteers, namely West Bekasi Tax Office, Pondok Gede Tax Office, North Bekasi Tax Office, South Bekasi Tax Office, and STIAMI Institute Tax Center. This research use desciptive qualitative approach. The sampling technique used in this study was purposive sampling with interview techniques in collecting research data. The population in this study are taxpayers who carry out the obligation to report their annual tax return through e-Filing. Meanwhile, the sample in this study were taxpayers whose annual SPT reporting activities were accompanied by tax volunteers in these 5 (five) placements. The results of this study indicate that taxpayer assistance activities by tax volunteers in helping to fill individual annual tax returns are very effective. This can be seen from the satisfaction of taxpayers after receiving assistance by tax volunteers. Taxpayers are satisfied with the assistance of tax volunteers because the annual SPT reporting process is easier, faster and tax volunteers are able to guide taxpayers in filling out their SPT

Research on the Effect of Operation of Guangdong Tax WeChat Official Accounts on the Improvement of Taxpayers' Satisfaction

<p>Tax wechat, to some extent, can narrow the distance between taxpayers and the authorities and strengthen the credibility of the authorities.Due to the uneven quality of government wechat of tax departments at all levels, there are still many problems in the current development of domestic government wechat.These issues affect taxpayer satisfaction.This paper takes guangdong tax WeChat Official Accounts as the research object,, and the status quo of Guangdong tax operations is analyzed in depth.Through questionnaire survey, the satisfaction of taxpayers of Guangdong Tax WeChat Official Accounts was obtained.. SPSS and other analysis tools were used to carry out relevant analysis, and it was found that the wechat Official Accounts had some deficiencies in operation, such as unclear positioning, imperfect standards and inadequate interaction.Finally, based on the theoretical knowledge of service marketing and the results of guangdong tax case analysis, some suggestions are put forward on the operation of tax authorities' wechat official accounts, hoping to enrich the theory of tax service and improve the overall satisfaction of taxpayers by improving the operation of tax authorities' wechat official accounts.</p>

Estimation of Latent Preference for Desirable Personal Income Tax Rate

This study is interested in the degree of satisfaction of taxpayers for income tax rate, burden and hope for improvement. In special, it focuses on personal labor income tax. This study develops the model of ordered choice model that finds the determinants of household members for choosing the degree of desirable tax rate: 10%, 20%, and 30%, etc. This model estimates the marginal effects of explanatory variables on unobserved sentiment for optimal tax rate and tax burden of taxpayers.<BR> This study performed the estimation of several types of dependent variable models. Estimation of ordered probit results shows, the choice for desirable tax is not significant in the case of current annual income as explanatory variable. Ordered model is poreferable to ordinary LS(least squares), since dependent variable measure is not correct degree of sentiment. This study may help government that have been considering specific implementation of personal income tax such as single or couple income tax.

The Effect Of Motor Vehicle Tax Services On Taxpayer Satisfaction In The Samsat Of Bengkulu City

The purpose of this study was to determine the effect of motor vehicle tax services on taxpayer satisfaction at the Bengkulu City SAMSAT office. This type of research is descriptive qualitative research, with data collection techniques used are observation and questionnaires. The data analysis technique used is descriptive quantitative analysis method.The results showed that from simple linear regression showed taxpayer satisfaction (Y) = 4.838 + 0.921X. The constant value of 4.838 means that if there is no tax service of zero (0), then the satisfaction of the taxpayer is 4.838. While the regression coefficient for tax services is 0.921, meaning that if tax services increase by 1%, then taxpayer satisfaction will also increase or increase by 5.759% (4.838 + 0.921).

Tax payers’ satisfaction for eTax electronic tax service quality

This study examines the impact of Etax electronic tax service quality on tax payers’ satisfaction. Information technology adaptation is one of the goals as well as objectives of the tax administration reform program in order to increase adaptability and the ability to process and analyze large amounts of data, connect data to monitor taxpayers' tax obligations, while also improving service quality and providing tax information to taxpayers in the quickest and most convenient manner possible. Using the methodology of quantitative research quantitative method with a sample of 280 enterprises participating in paying taxes throughusing the Etax electronic system of the Tax departement of Khanh Hoa Tax department . The results indicatereveal that all of 6 factors of Etax electronic tax service quality have positive effects on the taxpayer satisfaction, including: transmission quality, efficiency, convenience, safety and security, taxpayer support, and trust have positive effects on the taxpayer satisfaction. In particular, the eEfficiency, in particular, has the strongest impact on the taxpayer satisfaction. From the research findings, the Tax Deparment will be able to better understand how the eTax electronic tax service quality affects the taxpayer satisfaction so that solutions may be provided to help customers to better declar and pay taxes to the State.

Understanding Tax Evasion and Professionalism of Tax Administration in Kosovo

Tax administration is the key governmental institution that is responsible for creating, maintaining, and implementing tax policies, which should be suitable for tax administration and for taxpayers. Despite willingness of tax administration to have effective tax compliance, tax inspectors are finding irregularities during tax auditing visits and those irregularities appear as a result of lack of knowledge, technical mistakes and as a result of purposeful tax evasion and tax avoidance. Tax avoidance and tax evasion as phenomena are appearing mostly in developing countries. The research focused on understanding perception of taxpayers on decision of Kosovo government to abolish taxpayers that did not pay taxes in the period 1999-2008 and to understand taxpayer perception on professionalism of tax inspectors and on tax procedures that are implemented in Kosovo. Research concluded that tax amnesty did not have any impact on businesses and in Kosovo market, and while tax inspectors behave professionally during TAK auditing visits, tax avoidance occurs regardless professionalism of TAK staff and regardless of level of satisfaction of taxpayers. Research provided four recommendations for TAK that are related to: capacity building for TAK staff, increase in electronic services for taxpayers, awareness that tax evasion and tax avoidance occurs mainly in developing countries, and positive impact of tax amnesties in fighting informality.

ANALISIS ANALISIS KEPUASAN WAJIB PAJAK TERHADAP PELAYANAN SAMSAT LUBUK PAKAM

This research is a field research located at the SAMSAT Lubuk Pakam Office, Deli Serdang Regency. The data collection instrument in this study was through observation, interviews and documentation. While the data analysis used by the author consists of data reduction (data reduction), data presentation (data display) and drawing conclusions (verification). This research is about public complaints about the provision of SAMSAT Lubuk Pakam services, including the lack of an unbalanced number of apparatus (public servants) with the community, the absence of a service queue serial number, the lack of parking space, the open space is not closed, not air conditioned, mineral water is not provided. in the waiting room, the waiting room is too narrow, there is no glass divider for services and there are no wifi and TV facilities so that those who pay taxes don't get bored waiting. Because the number of people who pay with the number of apparatus (public services) is not balanced. From the results of the research, the reliability and guarantees provided by the SAMSAT officers were considered very good by the taxpayers and in accordance with the expectations of the taxpayers, so that the taxpayers were satisfied with the services of the SAMSAT officers. Efforts made by SAMSAT Lubuk Pakam to obtain service quality in increasing taxpayer satisfaction include improving services through information technology, providing mobile SAMSAT services (cars), increasing professional human resources and providing optimal services, improving service facilities so that excellence is achieved. , providing counseling and socialization about motor vehicle tax to taxpayers at both the sub-district and district levels.

The Effect of Service Quality for Motor Vehicle Taxes (PKB) on Taxpayer Satisfaction at the Department of Revenue Service (Dispen) of Banten Province

The background of the title determination above, that currently still very unfortunate about the relationship between the ficus (Tax Officer from Dispen Banten Province) and the motor vehicle taxpayer has not been the desired harmony. So that compliance and awareness of citizens to meet the obligation to pay Motor Vehicle Taxes well before the maturity of STNK is still far from the expected plan. This is where a dialogue with motor vehicle taxpayers is needed both formally and informally, to find out the difficulties faced by taxpayers and offer what can be helped by the Tax Office. The demands of good service will provide a sense of healthy communication between government employees who are in charge of providing services to the community, with taxpayers. This research aims to find out the Quality of Motor Vehicle Tax (PKB) services provided by the Revenue Office (Dispen) of Banten Province, to find out the Level of Satisfaction of Taxpayers in the Revenue Office (Dispen) of Banten Province, to find out how much influence the quality of Motor Vehicle Tax (PKB) services on taxpayer satisfaction in the Revenue Office (Dispen) of Banten Province. The method used in this study is a survey research method with a quantitative verification approach. Then the result of the test t resulted in that t table is smaller i.e. t count 9.7034 while t table 1.661 or (t count 9.7034 > t table 1.661).

FAKTOR – FAKTOR YANG MEMPENGARUHI EFEKTIVITAS PENERAPAN SISTEM PERPAJAKAN

This study aims to analyze the effect of convenience, information technology, security and taxpayer satisfaction on the effectiveness of the implementation of the case study e-filling tax system in Sunter Agung Village, North Jakarta City. Sample selection was done by using the Accidental Sampling method. The data in this study were collected from taxpayers who pay taxes and are registered as taxpayers in Sunter Agung Village, North Jakarta. The number of samples used were 100 respondents. The sampling technique used is multiple regression in SPSS ver. 22. The results of this study partially prove the ease of e-filling taxation has a positive and significant effect, tax information technology has a positive and significant effect, while tax security has no positive and significant effect. Taxpayer satisfaction has a positive and significant effect on the effectiveness of the implementation of the e-filling tax system.

SATISFACTION OF INDIVIDUAL TAXPAYERS’ IN BANGLADESH

As a developing country revenue is necessary to accelerate the economic growth of Bangladesh. Besides, implementation of the tax law, individual taxpayers’ satisfaction will accelerate the collection of tax. The main objective of the study is to find out the impact of some determinants or factors which influence the overall satisfaction of the individual taxpayers’ of Bangladesh. In this study, quantitative data was gathered by taking personal interviews among 450 respondents and the response rate was 93.33%. Empirical tests using factor analysis and tests of hypothesis were performed in the study. The study incorporated three factors: tax rate, taxpaying system, and the behavior of tax employees. These three factors are considered to play a significant role in individual taxpayer satisfaction in Bangladesh. All the variables showed a significant and positive relationship between the independent variables and the dependent variable, taxpayers’ satisfaction. The study suggests some recommendations in order to increase the effectiveness of the tax collection rate by satisfying individual taxpayers’.

Pengaruh layanan account representative terhadap kepatuhan wajib pajak melalui mediasi kepuasan wajib pajak

The purpose of the study was to determine the direct effect of the account representative service variable on taxpayer compliance through mediation of taxpayer satisfaction at KPP Pratama Medan Polonia. The object of the research is corporate taxpayers who are registered at KPP Pratama Medan Polonia. Data was collected using a questionnaire sent to 99 corporate taxpayer respondents to determine the taxpayer's perception of each research variable. Testing the validity and reliability of the data was carried out to ensure that the respondents' answers reflected the research variables. The analytical tool used is path analysis using SPSS. The results showed that the account representative service had a positive effect on corporate taxpayer satisfaction, and corporate taxpayer satisfaction had no effect on corporate taxpayer compliance. In this study, it is also known that the account representative service variable has a significant effect on corporate taxpayer compliance through mediation of taxpayer satisfaction.

Pengaruh Program E-SAMSAT, SAMSAT Keliling, dan Kepuasan Wajib Pajak pada Kepatuhan Wajib Pajak Kendaraan Bermotor

The research aims determine the effect of e-SAMSAT, SAMSAT roving, and taxpayer satisfaction on motor vehicle taxpayer compliance. The theories used in this study are Theory of Planned Behavior and the Technology Acceptance Model theory. This research was conducted at the Joint Office of SAMSAT Karangasem with a total population of 205,849 taxpayers and sample size was calcula.ted using the Sl.ovin form.ula so that the sample size was 100 taxpayers. The method of determining the sample using accidental sampling is taking samples by chance. Data collect.ion was carr.ied out by distributing questio.nnaire, and the analy.sis technique used was multi.ple linear regress.ion analysis. Based on resul.ts of the analy.sis, it is concluded that the e-SAMSAT program, SAMSAT roving, and taxpayer satisfaction have a positive effect on motor vehicle taxpayers compliance at the Joint Office of SAMSAT Karangasem.&#x0D; Keywords: E-SAMSAT Program; SAMSAT Roving; Tax Payer’s Satisfaction; Taxpayer Compliance.

PENGARUH APLIKASI e-SPTPD DALAM PEMBAYARAN HOTEL,RESTORAN,HIBURAN DAN PARKIR TERHADAP KEPATUHAN WAJIB WAJAK DENGAN KEPUASAB WAJIB PAJAK SEBAGAI VARIABEL MODERASI.

This study aims to examine the effect of the e-SPTPD application in hotel, restaurant, entertainment, and parking tax payments on taxpayer compliance with taxpayer satisfaction as a moderating variable. The sample used in this study is the community of digital payment users in the Special Region of Yogyakarta Province. . The research sample used convenience sampling method and obtained 66 respondents. This research uses SmartPLS 3.3.3 software. The results of this study indicate that the e-SPTPD application has a positive relationship with taxpayer compliance. Satisfaction as a moderating variable cannot strengthen the effect of the e-SPTPD application on taxpayer compliance.&#x0D; &#x0D; Keywords : e-SPTPD application; taxpayer compliance; taxpayer satisfaction; mandatory satisfaction; moderating variables

PENGARUH KUALITAS PELAYANAN, E-SYSTEM PERPAJAKAN, DAN SOSIALISASI PERPAJAKAN TERHADAP KEPUASAN WAJIB PAJAK

Taxes are the main source of state revenue, tax revenues are collected from the people and for the benefit of the people. The Directorate General of Taxes has made various efforts to increase tax revenue through services provided to taxpayers. This study aims to analyze the effect of service quality, taxation esystem, and tax socialization on taxpayer satisfaction at the West Sidoarjo Primary Tax Service Office. This type of research is quantitative research. The sampling technique in this study was calculated based on accidental sampling technique with a sample size of 40 respondents. The results of this study indicate that simultaneously and partially service quality, taxation e-system, and tax socialization have an effect the taxpayer satisfaction at the West Sidoarjo Primary Tax Service Office.Keywords: Service Quality, Taxation E-System, Taxpayer Satisfaction, Tax Socialization

Scrutinizing Taxpayer Perceptions on the Service Quality of Income Tax Services: An Application of SERVPREF Model

Income tax revenue assortment management is more crucial to every economy as tax is the prime source of revenue for the government that necessitates quality service while collecting tax from tax payers. Income taxpayer perception on service quality has become a perilous element in measuring the quality of Income-tax services. The SERVPREF model of measurement for tax payers’ perception was used to test service quality of tax services in Bangladesh and to study taxpayer’s understanding on the level of quality service being offered and examining predictors of service quality in respect to items and dimensions such as tangibles, reliability, responsiveness, empathy, and assurance of SERVPREF model. A survey was conducted on a total of 120 income taxpayers to determine the perceived quality and the study revealed both positive and negative relationships among dimensions of the model. In particular, the most negative correlation was found between tangibles and significant correlation among responsiveness, awareness, and empathy of taxpayers’ satisfaction on service quality. Assessment and Measurement Model under SMART-PLS imply that almost all dimensions of SERVPREF are the significant predictor for high levels of overall service quality. The findings of the study indicate that awareness, responsiveness and empathy are significantly related to satisfaction of taxpayers but tangibility is insignificant to the satisfaction of taxpayers. The result of the study provides a momentous urge for further research in this field that may help National Board of Revenue (NBR) to make effective central policy, brings positive motivation for taxpayers to submit tax return, as well as might contribute high revenue earning for the economy.

PENERAPAN PELAPORAN PAJAK MENGGUNAKAN E-FILING

Director General of Taxes provides easy service for Taxpayers in reporting the amount of tax that must be paid because Taxpayers do not need to come directly to the Tax Office to fulfill their tax obligations in terms of SPT submission, for Electronic Technology tax officers they can facilitate database management. The application of e-filling is a step that is expected to be able to provide excellent service to the community so that it can increase the satisfaction of taxpayers as well as the application of e-filing which is expected to provide satisfaction to taxpayers. This study aims to determine the application of tax reporting using e-Filing and taxpayer satisfaction with tax reporting using e-Filing at KPP Pratama, North Makassar. This study uses a type of descriptive qualitative research, trying to find out how the application of e-Filing as a new application in SPT delivery as well as how compulsory satisfaction with the use of e-Filing in delivering annual SPT. The data used in this study are secondary and primary data.

Tax Culture: Perspectives from an African State

Universally, Tax Culture is not a very common topic but it is critical to administrative governance and economic development. This article argues that the Tax Culture of any milieu is an assemblage of various indices and criteria. These include the history of taxation; tax laws; tax information; tax education; tax revenue mobilization; tax system transparency; tax delinquency; tax dispute resolution; and taxpayer satisfaction. The article sheds light on these instrumental wheels of the Tax Culture of Ghana by providing the research results of field surveys conducted a decade and a half ago. Though dated, any observer of the Tax Culture of Ghana, and indeed of much of Africa and the Global South, will realize that little has since changed. In some instances, the article provides more up-to-date evidence beyond the 2005 data. The article goes beyond an assessment of the Tax Culture of Ghana and articulates recommendations for improving the same. Additionally, it attempts to interconnect issues of Taxation, Good Governance, and Legal Pluralism. Although popular themes in public discourse in Africa today, these concepts are often spoken of in different thematic spheres other than taxation. The article links these themes in practical and concrete ways to taxation, cast in the light of historical institutionalism – an examination of the institutions of taxation, governance, and traditional authority as they interacted through time.

PENGARUH KUALITAS PELAYANAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN (BPHTB) TERHADAP KEPUASAN WAJIB PAJAK PADA KANTOR BADAN PENGELOLAAN PENDAPATAN DAERAH (BAPPENDA) KABUPATEN BOGOR

Pajak Bea Perolehan Hak atas Tanah dan Bangunan (BPHTB) merupakan salah satu sumber penerimaan daerah kabupaten Bogor. Penelitian ini bertujuan untuk mengetahui pengaruh kualitas pelayanan meliputi kesederhanaan, kejelasan , kepastian, akurasi, keamanan, tanggung jawab, kelengkapan sarana dan prasarana, kemudahan akses, kedisiplinan, kesopanan dan keramahan, dan kenyamanan terhadap Kepuasan Wajib Pajak pada kantor BAPPENDA kabupaten Bogor. Sampel yang digunakan 121 responden. Teknik analisis data menggunakan metode Regresi Linier Berganda. Hasil analisis menunjukkan Kesederhanaan (X1), Kepastian Waktu (X3), Tanggung Jawab (X6) dan Kemudahan Akses (X8) tidak berpengaruh terhadap Kepuasan Wajib Pajak (Y). Sedangkan variable Kejelasan (X2), Akurasi (X4), Keamanan (X5), Kelengkapan sarana dan prasarana (X7), Kedisiplinan, Kesopanan dan Keramahan (X9) dan Kenyamanan (X10) berpengaruh terhadap Kepuasan Wajib Pajak (Y) pada kantor BAPPENDA kabupaten Bogor.

Faktor-faktor yang Mempengaruhi Niat Wajib Pajak untuk Menggunakan E- Filing.

The purpose of this study to examine the effect implementation of the perceived usefulness, perceived ease of use, perceived taxpayer satisfaction, perceived usefulness, volunteerism, and social factors on the intention taxpayers to use e-filing. This type of research is associative research. The population in this study is the entire corporate taxpayers who use e-filing in Yogyakarta as respondents. The data collection is done directly by using a questionnaire containing 44 items statement. While data analysis tools using multiple regression with SPSS version 16.0. The results showed that the perception variables usefulness and perceived ease of use have a significant effect on the intention taxpayers to use e-filing, while the perception of satisfaction of taxpayers, perceived usefulness, volunteerism, and social factors had no significant effect on the intention taxpayers to use e-filing.