Pengaruh Kompetensi Fiskus dan Kualitas Pelayanan Fiskus terhadap Kepuasan Wajib Pajak Orang Pribadi pada Kantor Pelayanan Pajak Pratama Medan Timur

Abstract

This study aims to determine effects of tax authority competency and service quality of tax authorities on individual taxpayer in KPP Pratama Medan Timur. This research was conducted by the method of quantitative of associative. Populations of this research are 45 people in KPP Pratama Medan Timur. Data that used are from primary data. Technic that used to get the data with survey and questioner. The method of analysis used in this study is multiple linear regression analysis with data processed by SPSS in version 21. Based on the results of the study showed that the variables that have a significant influence on the individual taxpayer is tax authority competency which indicates the positive direction and t count > t table. The higher the competence by the tax authority, hence the higher satisfaction felt by the taxpayer. Quality of service had a significant influence to individual tax payer, which indicates t count < t table and negative direction. In a simultaneous manner, both of variables have significant influence on the individual taxpayer which indicates F count > F table and F sig < sig level.