THE EFFECT OF TAX PRIMARY SERVICE QUALITY ON TAXPAYER SATISFACTION IN SURABAYA

Amount: THE EFFECT OF TAX PRIMARY SERVICE QUALITY ON TAXPAYER SATISFACTION IN SURABAYA

Authors: ANDI MANURUNG

Memberships: Master of Accounting Study Program, Faculty of Economics and Business, Universitas Airlangga Surabaya

Publisher: Airlangga University

Abstract

The tax revenues of the East Java Regional Tax Office I which were targeted for the period 1998 to 2004 were realized, except for the years 2000 to 2001, which were 95,2% and 99.5% respectively. These results prove that the DGT must try to take steps so that the realization of tax revenues must be much greater than the target because it is feared that if it is not immediately anticipated, it is possible that in the coming years there will be a decline / unable to achieve the targeted tax revenue. One of the steps that must be taken is to provide excellent service quality and strive to provide high tax knowledge and discipline (tax conscousness) to taxpayers, so that with this step the thickness of taxpayer discipline in carrying out their obligations in paying taxes will be formed and the first step towards moving forward. towards the implementation of a pure self-assessment (calculated, deposited, and self-reported taxes) will be achieved.

This study aims to prove descriptively whether the excellent service quality of taxation which includes the implementation of service procedures, the level of human resource capabilities and the availability of facilities and infrastructure at the TPT have a significant effect on taxpayer satisfaction in Surabaya.

The Integrated Service Place (TPT) as a service gateway provided by the KPP must be able to realize one smoke service and as a place of entry and exit for all service products (one stop service) provided by the KPP so that TPT is a reflection of the services provided as a whole. by KPP.

This research was conducted through the interview method, namely by distributing questionnaires to taxpayers who came to the KPP at the deadline for reporting their tax obligations including corporate taxpayers and individual taxpayers. So that the sample obtained amounted to 397 taxpayers.

The results of the study indicate that the implementation of tax services provided to taxpayers, although it is good, cannot be called prime because. the implementation of service procedures has not been provided in a professional manner where officers in carrying out their duties often do not meet the limits of completing the services requested by the taxpayer, as well as the tax information system that does not fully support the services provided by the KPP so that in resolving complaints from taxpayers the officers are less reliable. ).

In order for services to be carried out in an excellent manner, it is necessary to monitor the performance of employees/officers by their superiors by carrying out routine or periodic control over the accuracy of the completion of services requested by taxpayers and also by reviewing the tax information system used by the KPP to see if it can really handle the problem. For all the needs of taxpayers, it is also necessary to provide periodic training to officers so that they can carry out their duties in accordance with established standards and procedures as well as providing rewards that are balanced with the workload of tax officers, in terms of providing an increase in the benefits of tax officers who have been feel that it is not balanced with the assigned workload, namely achieving the tax revenue target which always increases from year to year.

The result of the coefficient of determination (R2) in this study was 0,266 indicating that the Y variation can be explained by all independent variables in the model by 26,60% and the rest is explained by variables outside the model. Which means that all independent variables are able to contribute in providing taxpayer satisfaction of 26,60%. The small influence of the quality of excellent tax service which includes the implementation of service procedures (X1), the level of human resources capability (X2) and the availability of facilities and infrastructure (X3) on taxpayer satisfaction (Y) is due to the fact that the function of the Integrated Service Center counter (TPT) has not been optimally utilized. which is only limited to services for entering Taxpayer applications, reporting Taxpayer's tax obligations including applications for obtaining a Taxpayer Identification Number (NPWP), revocation of Taxable Entrepreneur Confirmation Number, etc., while to obtain the output, the Taxpayer still contacts the relevant section related to In the interest of the taxpayer, for example, for taking NPWP and NPPKP rust, the taxpayer must contact the Tax Administration section and there are many other outputs from the TPT that cannot be resolved at the TPT.

From the discussion and conclusions, suggestions can be given to the DGT and its staff, namely by (1) making a Taxpayer service strategy by (a) knowing the facts that occur in the field regarding the service process to Taxpayers, from these facts it will be possible to identify elements which of the excellent tax service quality must be optimized, (b) Maximum implementation of the mission of the DGT in the Tax Service Office through the Integrated Service Center, (c) Mobilize all the advantages possessed by the Tax Service Office through the Integrated Service Center. (2) Build an effective Taxpayer-oriented team, by: (a) Selecting the right person with the appropriate ability and having the right temperament to serve the Taxpayer at the forefront (at TPT), (b) ensuring a match between personality traits inherent in service officers at TPT with the demands of the tasks that must be done, (c) Build a culture of love for Taxpayers and (d) Always monitor the needs of Taxpayers.ical decision making, corporate ethical values, ethical orientation, professional commitment.

Keywords: CONSUMER SATISFACTION; JOB SATISFACTION

sources: http://repository.unair.ac.id/183/