Pengaruh Kualitas Sistem Elektronik Implementasi Sistem Elektronik Bagi Wajib Pajak dan Kompetensi Pegawai Terhadap Kepuasan Wajib Pajak Pada KPP Pratama Medan Barat

Abstract

The purpose of this study was to determine the effect of Electronic System Quality, Electronic System Implementation for Taxpayers and Employee Competency on Taxpayers Satisfaction in KPP Pratama Medan Barat partially and simultaneously. This type of research is a quantitative associative. The sample in this study were 40 individual taxpayers at KPP Medan Barat. The data source used in this study is primary data. Data collection techniques using a questionnaire. The data analysis technique used in the study is multiple regression analysis with IBM SPSS version 21.0. The results showed that partially the quality of the electronic system did not significantly influence the satisfaction of taxpayers in KPP Pratama Medan Barat. Electronic System Implementation has a positive and significant effect on Taxpayers' Satisfaction in KPP Pratama Medan Barat. Employee Competency does not have a significant effect on Satisfaction of Taxpayers at KPP Pratama Medan Barat. Simultaneously, (X1) the quality of the electronic system, (X2) the implementation of the electronic system and (X3) employee competence significantly influence the satisfaction of taxpayers at KPP Pratama Medan Barat.