INFLUENCE OF MOTOR VEHICLE TAX SERVICE QUALITY ON TAXPAYER SATISFACTION AND THE INFLUENCE OF TAXPAYER SATISFACTION ON THE MOTIVATION OF TAXPAYER COMPLIANCE IN PAYING MOTOR VEHICLE TAX (Case Study: Joint Office of SAMSAT Surabaya I Manyar

Amount: INFLUENCE OF MOTOR VEHICLE TAX SERVICE QUALITY ON TAXPAYER SATISFACTION AND THE INFLUENCE OF TAXPAYER SATISFACTION ON THE MOTIVATION OF TAXPAYER COMPLIANCE IN PAYING MOTOR VEHICLE TAX (Case Study: Joint Office of SAMSAT Surabaya I Manyar

Authors: Siti Senorita Printaningrum

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

Publisher: Airlangga University

Abstract

Almost all regions in Indonesia, including East Java, explore the potential of their regional income with local taxes. That revenue from taxes plays an important role in PAD in East Java, it can be proven from the large tax contribution of 80% of the Regional Original Income. This regional tax revenue comes from Motor Vehicle Tax (PKB) and Vehicles on Water; Transfer of Names for Motorized Vehicles (BBNKB) and Vehicles on Water; Motor Vehicle Fuel Tax (PBBKB); and Tax on Extraction and Utilization of Groundwater and Surface Water. Motor Vehicle Tax is the largest source of regional tax revenue in East Java, this is the reason for the need for efforts to continue to increase motor vehicle tax revenues through tax extensification and intensification efforts. One of the efforts being promoted by the East Java Revenue Service is through improving public services, which is expected to eventually be able to encourage the level of awareness of taxpayers in paying motor vehicle taxes.

The Samsat Joint Office is the spearhead of the Motor Vehicle Tax payment service, so it must continue to provide quality public services. The Samsat service pattern refers to the service excellent pattern, namely fast, precise, easy, cheap and transparent. The provision of quality services that can satisfy taxpayers is expected to increase taxpayer compliance in paying taxes voluntarily (voluntary compliance), this voluntary compliance condition is needed to realize optimal tax revenue. With the feeling of satisfaction with the services provided, it is expected that people's behavior will emerge who think that paying taxes is no longer a coercion, so that the motivation and awareness of taxpayers to carry out their tax obligations will eventually increase regional income.

This study aims to prove descriptively whether the quality of excellent service which includes Service Procedure Implementation, Service Officer Ability, and Availability of Facilities and Infrastructure at the Samsat Joint Office has a significant effect on taxpayer satisfaction, and to determine the effect of taxpayer satisfaction on taxpayer compliance motivation in make motor vehicle tax payments. The research was conducted using a survey method, namely by distributing questionnaires to taxpayers who made motor vehicle tax payments at the Surabaya I Samsat Joint Office, with a total of 400 respondents.

By using multiple linear regression analysis test, it shows that the quality of motor vehicle tax services, which is represented by the implementation of service procedures, the ability of service officers and the availability of facilities and infrastructure, has a positive and significant effect on motor vehicle taxpayer satisfaction. Then, by using simple linear regression analysis, it was found that taxpayer satisfaction with the excellent service of motor vehicle tax has a significant effect on the motivation of taxpayer compliance in paying motor vehicle tax.

The coefficient of determination (R²) for the effect of the variable quality of excellent service on taxpayer satisfaction of 0,467, it shows that the Y variation can be explained by all independent variables in the model by 46,7% and the rest is explained by variables outside the model, which means that the variable implementation of the motor vehicle tax excellent service procedure ( XI), the ability of service officers (X2) and the availability of facilities and infrastructure (X3) are able to explain the satisfaction of taxpayers by 46,7%. While the coefficient of determination (R) for the simple linear regression equation which aims to measure the effect of taxpayer satisfaction on taxpayer compliance motivation in making motor vehicle tax payments is 0,316, this shows that the Y variation can be explained by the independent variable in the model of 31,6 % and the rest is explained by variables outside the model, which means that the variable of taxpayer satisfaction is able to explain the motivation of taxpayer compliance by 31,6%.

From the discussion and conclusions can be given suggestions that can be submitted to the East Java Revenue Service and its staff to: (1) Implement fast, easy and efficient procedures, without making it difficult for taxpayers to make motor vehicle tax payments. (2) Improving the quality of human resources by providing intensive training and education to service officers, both academic and personal in nature (3) improving the quality of comfort and security in the Surabaya I Samsat KB environment by immediately controlling the presence of brokers or unofficial service bureaus so that more organized.

Keywords: Vehicle tax, Vehicle Taxpayer Satisfaction, Excellent Service.

sources: http://repository.unair.ac.id/34444/