Analisis Pengaruh Kualitas Pelayanan Pajak Terhadap Kepuasan Wajib Pajak Orang Pribadi

Petrus Gomies, Willy F Pesoth


Abstract: The purpose of this study is to determine and analyze the service tax based on the variables Reliability, Responsiveness, Assurance, Emphaty, Tangible to the satisfaction of individual taxpayers in the Kantor Pelayanan Pajak Pratama Manado.  The methodology used is quantitative research methods, and data was collected through questionnaires and documentation.  Samples of random sampling on 100 respondents.  Data were analyzed using multiple regression analysis using computer assistance with SPSS program version 16.  The results showed that the reliability, responsiveness, assurance, empathy, tangible have a significance value under 0.05,  so it can be said that the five variables have an influence significantly to the satisfaction of individual taxpayers, with a positive regression coefficient indicates the direction which means that all variables have a significant positive influence on the satisfaction of individual taxpayers.  It is suggested that an increase in the quality of service for employees in the form of accuracy and speed of service, control of information, provision of security guarantees, a friendliness and courtesy, as well as having a clean and attractive appearance, thus the expected satisfaction of taxpayers will get satisfaction.Key Words: Service of Quality, Satisfaction

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