PENGARUH KUALITAS PELAYANAN, E-SYSTEM PERPAJAKAN, DAN SOSIALISASI PERPAJAKAN TERHADAP KEPUASAN WAJIB PAJAK 

THE EFFECT OF SERVICE QUALITY, TAXATION E-SYSTEM, AND TAX SOCIALIZATION ON TAXPAYER SATISFACTION

ABSTRAK

Pajak merupakan sumber utama pendapatan negara, penerimaan pajak dipungut dari rakyat dan untuk kepentingan rakyat. Direktorat Jenderal Pajak telah melakukan berbagai upaya untuk meningkatkan penerimaan pajak melalui pelayanan yang diberikan kepada wajib pajak. Penelitian ini bertujuan untuk menganalisis pengaruh kualitas pelayanan, e-system perpajakan, dan sosialisasi perpajakan terhadap kepuasan wajib pajak di Kantor Pelayanan Pajak Pratama Sidoarjo Barat. Jenis penelitian ini adalah penelitian kuantitatif. Tekink pengambilan sampel dalam penelitian ini dihitung berdasarkan teknik accidental sampling dengan jumlah sampel sebanyak 40 responden. Hasil penelitian ini menunjukkan bahwa secara simultan dan parsial kualitas pelayanan, e-system perpajakan, dan sosialisasi perpajakan berpengaruh terhadap kepuasan wajib pajak di Kantor Pelayanan Pajak Pratama Sidoarjo Barat.

Kata Kunci:, E-System Perpajakan, Kepuasan Wajib Pajak, Kualitas Pelayanan, Sosialisasi Perpajakan

ABSTRACT

Taxes are the main source of state revenue, tax revenues are collected from the people and for the benefit of the people. The Directorate General of Taxes has made various efforts to increase tax revenue through services provided to taxpayers. This study aims to analyze the effect of service quality, taxation e-system, and tax socialization on taxpayer satisfaction at the West Sidoarjo Primary Tax Service Office. This type of research is quantitative research. The sampling technique in this study was calculated based on accidental sampling technique with a sample size of 40 respondents. The results of this study indicate that simultaneously and partially service quality, taxation e-system, and tax socialization have an effect the taxpayer satisfaction at the West Sidoarjo Primary Tax Service Office.

Keywords: Service Quality, Taxation E-System, Taxpayer Satisfaction, Tax Socialization