Abstract:Purpose: to describe the quality, factors that hinder and efforts that can be made to improve service quality. Research methodology: The method used in this research is descriptive qualitative research method. Results: The results showed that starpa car services in the payment of rural and urban land and building taxes (PBB P-2) have not been effective in terms by martini and lubis of three approaches, namely the source approach (resource approach), process approach (process approach) and goal approach (goal… Show more
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