Please use this identifier to cite or link to this item: https://repositori.uma.ac.id/handle/123456789/11616
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dc.contributor.advisorHarahap, R Hamdani-
dc.contributor.advisorTarigan, Usman-
dc.contributor.authorWinarta, Ivan-
dc.date.accessioned2020-02-05T02:31:08Z-
dc.date.available2020-02-05T02:31:08Z-
dc.date.issued2017-11-10-
dc.identifier.urihttps://repositori.uma.ac.id/handle/123456789/11616-
dc.descriptionKepuasan wajib pajak sebagai pelanggan dipengaruhi oleh kualitas pelayanan petugas pajak. Kualitas pelayanan yang belum optimal diduga menjadi salah satu faktor penyebab ketidakpuasan wajib pajak restoran atas pelayanan petugas pajak. Tujuan dari penelitian ini adalah untuk menganalisis pengaruh kualitas pelayanan perpajakan terhadap kepuasan wajib pajak restoran pada Badan Pengelola Pajak dan Retribusi Daerah Kota Medan. Penelitian ini menggunakan metode deskriptif kuantitatif. Populasi dalam penelitian ini adalah seluruh wajib pajak restoran yang aktif menyampaikan Surat Pemberitahuan Pajak Daerah (SPTPD) berjumlah 1.617 orang dan sampel sebanyak 94 orang, diambil dengan teknik purposive sampling. Data diperoleh dengan wawancara menggunakan kuesioner, dianalisis dengan uji regresi linier berganda pada a=0,05. Berdasarkan hasil penelitian diperoleh kesimpulan bahwa kualitas pelayanan perpajakan meliputi dimensi penampilan (tangible), keandalan (reliability), ketangggapan (responsiveness), jaminan (assurance), empati (empathy) berpengaruh positif dan signifikan terhadap kepuasan wajib pajak restoran. Variabel keandalan memiliki pengaruh paling besar dan variabel penampilan paling kecil terhadap kepuasan WP restoran. Nilai koefisien determinan diperoleh sebesar 83,6%, hal ini memberikan makna bahwa variabel kualitas pelayanan perpajakan mampu menjelaskan variasi perubahan yang terjadi pada variabel kepuasan sebesar 83,6%, sisanya sebesar 16,4% dipengaruhi oleh faktor lain diluar model. Disarankan kepada Badan Pengelola Pajak dan Retribusi Daerah Kota Medan untuk meningkatkan kualitas pelayanan perpajakan meliputi dimensi keandalan, ketanggapan, penampilan, jaminan dan empati dalam memberikan pelayanan kepada wajib pajak.en_US
dc.description.abstractThe 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.en_US
dc.language.isoiden_US
dc.publisherUniversitas Medan Areaen_US
dc.relation.ispartofseriesNPM;141801130-
dc.subjectkualitas pelayananen_US
dc.subjectkepuasanen_US
dc.subjectwajib pajak restoranen_US
dc.subjectservice qualityen_US
dc.subjectsatisfactionen_US
dc.subjectrestaurant taxpayeren_US
dc.titlePengaruh Kualitas Pelayanan Perpajakan Terhadap Kepuasan Wajib Pajak Restoran pada Badan Pengelola Pajak dan Retribusi Daerah Kota Medanen_US
dc.typeTesis Magisteren_US
Appears in Collections:MT - Master of Public Administration

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