Pengaruh Kualitas Pelayanan Perpajakan Terhadap Kepuasan Wajib Pajak Restoran pada Badan Pengelola Pajak dan Retribusi Daerah Kota Medan

Abstract

The satisfaction of taxpayers as customers is influenced by service quality served by tax personnel. Not-optimal taxation service with self-assessment system is assumes to be caused by restaurant taxpayers’ dissatisfaction with the service. The objective of this research was to analyze the influence of taxation service quality on restaurant taxpayers’ satisfaction at the Restaurant Tax and Retribution Office, Medan. The research used descriptive quantitative method. The population was 1,617 restaurant taxpayers who actively submitted SPTPD (Notification Letter of Regional Tax), and 94 of them were used as the samples, using purposive sampling technique. The data were gathered by conducting interviews and questionnaires and analyzed by using multiple linear regression analysis at a = 0.05. The result of the analysis showed that taxation service quality which consisted of the dimensions of tangibles, reliability, responsiveness, assurance, and empathy had positive and significant influence on restaurant taxpayers’ satisfaction. Coefficient determinant value was 83.6% which indicated that independent variable, taxation service quality, could explain the variation of change in the variable of restaurant taxpayers’ satisfaction of 83.6%, while the remaining 16.4% was influenced by the other factors excluded from the model. It is recommended that the management of the Regional Tax and Retribution Management Office, Medan, increase taxation service quality which consists of the dimensions of reliability, responsiveness, tangibles, assurance, and empathy in serving taxpayers.