Title: THE INFLUENCE OF THE LEVEL OF SATISFACTION WITH TAX SERVICES ON THE LEVEL OF COMPLIANCE OF INDIVIDUAL TAXPAYERS AT THE REGIONAL OFFICE OF THE DIRECTORATE GENERAL OF TAXES IN EASTERN JAVA I
Author: ARIEF GASTRI TJAHJONO
Affiliations: Master of Accounting Study Program, Faculty of Economics and Business, Universitas Airlangga Surabaya
Publisher: Universitas Airlangga
Abstract
Tax revenues in 10 KPPs based on data from the Fiscal Monograph of the Regional Office of DJP for Eastern Java Part I in 2004 show that most of the target was realized, namely in 2003 it was realized at 102.2% of the target, in 2004 it was only able to realize 98.6% of the targeted total. Public awareness as compliant taxpayers is closely related to the quality of services provided by the tax authorities themselves. The quality of service that can satisfy taxpayers is expected to increase taxpayer compliance in fulfilling their tax obligations, especially their payment obligations.
Improving the quality of services must be adjusted to the number of taxpayers and tax revenues themselves. The success of the Directorate General of Taxes in carrying out its duties depends greatly on its ability to be accepted, recognized and trusted by the public as a professional organization in carrying out its duties. One of the steps that must be taken is to provide quality services that are able to provide satisfaction for the taxpayer and try to provide high tax knowledge and discipline (tax consciousness) to the taxpayer, so that with these steps it is hoped that individual taxpayers will comply in carrying out their tax obligations, especially in paying taxes will be formed and the initial steps towards implementing a pure self-assessment (calculating, depositing and reporting your own taxes) can be achieved.
This research aims to prove the influence of the level of satisfaction with tax services on the level of compliance of individual taxpayers at the Regional Office of the Directorate General of Taxes, Eastern Java I. Jervis, the data used is primary data obtained directly from respondents using a survey method by distributing questionnaires. The population in this research is individual taxpayers who are effective in the Eastern Java I Regional Office of the Directorate General of Taxes (Kanwil DJP) spread across 10 Tax Service Offices (KPP). in Surabaya, the number was 36,036, while the sample taken was 396 individual taxpayers and the analysis technique used was multiple linear regression analysis.
The results of research using multiple linear regression analysis show that there is an influence on the level of satisfaction with tax services which includes tangible, responsiveness, reliability, assurance and empathy on the level of compliance of individual taxpayers at the Regional Office of the Directorate General of Taxes for Eastern Java Part I with a calculated F value of 137.818 and a probability of 0.000.
The results of the coefficient of determination (R2 ) in this study were 0.639, indicating that 63.9% 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 independent variables are able to contribute to providing an Individual Taxpayer compliance level of 63.9%. The interpretation of the percentage value shows that the greater the percentage level if the level of satisfaction with the service is poor, the greater the percentage of individual taxpayers' non-compliance in carrying out their tax obligations, and vice versa, the greater the percentage level if the level of satisfaction with the service received is good, the greater the percentage level will be. There is also a large percentage of individual taxpayer compliance in carrying out their tax obligations.
From the discussion and conclusions, suggestions can be given aimed at the Eastern Java I Regional Office of the Directorate General of Taxes (Kanwil DJP) and its staff, namely (1) Improving the quality of tax services by (a) Prioritizing friendliness, smoothness, openness and clarity in providing information and services to individual taxpayers, (b) Providing easy, precise, fast and professional service, (c) Providing fair service, (d) Providing a high, responsive and effective work culture. (2) Improving the quality of Human Resources. (3) Providing adequate tax facilities and infrastructure.
Keywords: Storey Satisfaction to the Service Taxation, Storey Compliance of Personal Taxpayers.
Sources: http://repository.unair.ac.id/36099/
