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

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

Author: Siti Senorita Printaningrum

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

Publisher: Universitas Airlangga

Abstract

Almost all regions in Indonesia, including East Java, are exploring their regional income potential with regional taxes. That tax revenues play an important role in PAD in East Java can be proven by the large tax contribution of 80% of Original Regional Income. This regional tax revenue comes from Motor Vehicle Tax (PKB) and Water Vehicles; Motor Vehicle Title Transfer Fee (BBNKB) and Water Vehicles; Motor Vehicle Fuel Tax (PBBKB); and Tax on the Extraction and Utilization of Ground Water and Surface Water. Motor Vehicle Tax is the largest source of regional tax revenue in East Java, this is the reason why efforts are needed to continue to increase motor vehicle tax revenue through tax extensification and intensification efforts. One of the efforts being promoted by the East Java Revenue Service is through improving public services, which it is hoped will ultimately be able to increase the level of awareness of taxpayers in paying motor vehicle tax.

The Samsat Joint Office is the spearhead of Motor Vehicle Tax payment services, so it must continue to provide quality public services. The Samsat service pattern refers to the excellent service pattern, namely fast, precise, easy, cheap and transparent. Providing quality services that can satisfy taxpayers is expected to increase taxpayer compliance in paying taxes voluntarily (voluntary compliance). This condition of voluntary compliance is very necessary to realize optimal tax revenues. With a feeling of satisfaction with the services provided, it is hoped that community behavior will emerge which considers that paying taxes is no longer a compulsion, so that motivation and awareness will arise from taxpayers to carry out their tax obligations which will ultimately increase regional income.

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

Using multiple linear regression analysis testing shows that the quality of motor vehicle tax services as 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, using simple linear regression analysis, the results were obtained that taxpayer satisfaction with excellent motor vehicle tax service had a significant effect on taxpayer compliance motivation in paying motor vehicle tax.

The coefficient of determination (R ² ) for the influence of the excellent service quality variable on taxpayer satisfaction is 0.467, indicating that the variation in Y can be explained by all the independent variables in the model of 46.7% and the remainder is explained by variables outside the model, which means that the variable Implementation of service procedures motor vehicle tax prime (XI), the ability of service officers (X2) and the availability of facilities and infrastructure (X3) are able to explain Taxpayer Satisfaction of 46.7%. Meanwhile, the coefficient of determination (R) for the simple linear regression equation which aims to measure the influence of taxpayer satisfaction on taxpayer compliance motivation in making motor vehicle tax payments is 0.316, this shows that the variation in Y can be explained by the independent variable in the model of 31.6 % and the remainder is explained by variables outside the model, which means that the Taxpayer Satisfaction variable is able to explain Taxpayer Compliance Motivation by 31.6%

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

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

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