Analisis Kualitas Pelayanan Pajak Daerah Pada Dinas Pendapatan, Pengelolaan Keuangan dan Aset Daerah Kabupaten Serdang Bedagai2

Abstract

Department of Revenue, Financial and asset Management in the Serdang Bedagai Regency as a study of this Thesis was concerned with how many contributes that services’ quality was given to tax and levy payer. Services’ quality was the most important productivity from the satisfaction of Tax and Levy Payer. Department of Revenue, Financial Management and Asset in the Serdang Bedagai Regency have to concern the most important things of Tax and Levy Payer, so that they got the satisfaction as they wanted. This Research was objected to analyze the Tax Services’ Quality at the Department of Revenue, Financial Management and Asset in the Serdang Bedagai Regency. Sampling of this research used Aksidensial Sampling, it was 47 people. Data anaysis technique of this research was Descriptive Method, as a Method which was all of the Data were obtained, arranged and then interperented, so that make a description of the problem by using Single Table. The result of the research showed a perspective of people about services’ public quality, that local Tax Services’ at Department of Revenue, Financial and Asset Management in the Serdang Bedagai Regency based on 14 services’ elements, commonly based on spesific criteria was a good criteria. If we took from each aspects, it showed there was different perspective between tax payer to Tax Services’ Quality. From 14 Services’ Elements, there was only two services elements, they are The Responsibility of Tax Services’ Officer and The Politeness and Friendly of Services’ Quality which was included as the ‘Very Good’ category, and nine services’ elements which was included as the “Good’ category : Services’ Procedure, Services’ Requirement, Services’ Officer Discipline, The Fairness to get the services, The Officcer’s Enthusiasm, and Services’ Security. While there are three services’ elements which was included as ‘Not Good’ Category, they are The Consistency of the Services’ Officer, The Consistensy of Cost of Services and the Consistency of Services’ Schedule.