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

Title: THE INFLUENCE OF PRIMARY TAX SERVICE QUALITY ON TAXPAYER SATISFACTION IN SURABAYA

Author: ANDI MANURUNG

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

Publisher: Universitas Airlangga

Abstract

Tax revenues from the Regional Office of DJP for Eastern Java Part I which were targeted during the period 1998 to 2004 were realized, except for 2000 to 2001 which were realized at 95.2% and 99.5%. These results prove that the DJP must try to take steps so that the realization of tax revenue is much greater than the target because it is feared that if it is not immediately anticipated, there is a possibility that in the coming years there will be a decline / not being able to achieve the targeted tax revenue. One of the steps that must be taken is to provide excellent service quality and try to provide high tax knowledge and discipline (tax conscientiousness) to Taxpayers, so that with these steps the depth of Taxpayer discipline in carrying out their obligations in paying taxes will be formed and the first step towards towards implementing pure self-assessment (calculating, depositing and reporting your own taxes) will be achieved.

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

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

This research was conducted using 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 the sample obtained was 397 Taxpayers.

The results of the research show that the implementation of tax services provided to taxpayers, although good, cannot be called excellent because. The implementation of service procedures has not been provided in a professional manner, where officers in carrying out their duties often do not comply with the service completion limits requested by the Taxpayer, as well as the tax information system does not fully support the services provided by the KPP so that in resolving complaints from Taxpayers the officers are less reliable (reliability). ).

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 completing the services requested by the Taxpayer and also by reviewing the tax information system used by the KPP to see whether it can really handle it. 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 giving increases to tax officers' allowances which they currently have. feel that it is not balanced with the assigned workload, namely achieving the tax revenue target which always increases from year to year.

The results of the coefficient of determination (R2) in this study were 0.266, indicating that 26.60% of the variation in Y can be explained by all the independent variables in the model and the rest is explained by variables outside the model. Which means that all free variables are able to contribute to providing Taxpayer satisfaction of 26.60%. The small influence of the quality of excellent tax services which includes the implementation of service procedures (X1), the level of human resource 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 Place (TPT) counter has not been optimally utilized. namely, it is only limited to services for submitting Taxpayer applications, reporting Taxpayer tax obligations including applications to obtain Taxpayer Identification Numbers (NPWP), revocation of Taxable Entrepreneur Confirmation Numbers, etc., while to obtain the output, Taxpayers still contact the relevant sections related to Taxpayers' interests, for example, to collect NPWP and NPPKP documents, taxpayers must contact the Tax Administration section and there are still many other outputs from the TPT that cannot be resolved at the TPT.

From the discussion and conclusions, suggestions can be given aimed at the DGT and its staff, namely by (1) creating a Taxpayer service strategy by (a) knowing the facts that occur in the field regarding the service process to Taxpayers, from these facts the elements will be known. which of the quality of excellent tax services must be optimized, (b) Maximum implementation of the DJP's mission in the Tax Service Office through an Integrated Service Center, (c) Utilizing all the advantages that the Tax Service Office has through an Integrated Service Site. (2) Building an effective Taxpayer-oriented team, by: (a) Selecting the right people with appropriate abilities and a suitable temperament to serve Taxpayers in the front row (at TPT), (b) ensuring compatibility between personality traits inherent in service officers at TPT with the demands of the tasks they have to carry out, (c) Building a culture of love for Taxpayers and (d) Always monitoring Taxpayer needs. ical decision making, corporate ethical values, ethical orientation, professional commitment.

Keywords: CONSUMER SATISFACTION; JOB SATISFACTION

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