Analisis Kualitas Pelayanan Pajak Air Bawah Tanah Pada Badan Pengelola Pajak dan Retribusi Daerah Kota Medan

Abstract

Underground Water Tax as one of the objects of local taxes in the city of Medan, can not be separated from the problems in the implementation. The problem is good among agencies that have authority in accordance with the duties and functions as well as among the community as parties who have rights and obligations in the payment of underground water tax, so it is not uncommon to arise ignorance between each agency and community and appear pro and Counter community to its implementation. Therefore, there needs to be clear rules or provisions which regulate the working relationship between the agencies related to the implementation of the policy of collecting Underground Water Tax. The formulation of the problem in this study is How the Quality of Tax Service for the Management and Collection of Underground Water Tax on the Regional Tax and Retribution Board of Medan City ?. What is the Regional Tax and Retribution Agency of Medan City in an effort to improve the Quality of Underground Water Tax Service ?. The purpose of this study is to analyze the Quality of Underground Water Tax Service at the Regional Tax and Retribution Board of Medan City and to know the efforts to improve the quality. Based on the research results can be seen that of the five variables used in research to determine the Quality of Underground Water Tax Service at Revenue Department of Medan in accordance with the criteria determined then obtained an average score of 2.83, the underground water tax service at the office The income of Medan City is good.