The Effect of Service Quality Dimension on Taxpayers’ Satisfaction (Study at Howard Tax Consultant)

Abstract

This research aims to explore the impact of service quality towards the satisfaction of taxpayers who use the services of Howard Tax Consultant. Dimensions of the service quality that are used as independent variables are flexibility, reliability, assurance, tangibles, and responsiveness, meanwhile the dependent variable is taxpayers’ satisfaction. All members of the population are taken as the sample of the research, with total of 50 respondents, among those are 35 individual taxpayers and 15 corporate taxpayers. Data was collected through questionnaire with 24 indicators with Likert scale, and was analyzed using multi-linear regression analysis. The result of multi-linear regression analysis shows that flexibility, reliability, assurance, tangibles, and responsiveness are significantly and positively correlated to the satisfaction of taxpayers who use the services of Howard Tax Consultant, and therefore it is concluded that all the hypothesis in this research are upheld.

Faktor Yang Mempengaruhi Wajib Pajak Orang Pribadi Pelaku Usaha Menggunakan Konsultan Pajak

“…Ada 5 (lima) variabel bebas yang digunakan dalam penelitian ini yaitu pengetahuan perpajakan, motivasi wajib pajak, ketegasan sanksi perpajakan, kualitas pelayanan otoritas pajak dan persepti tentang konsultan pajak. Penelitian ini berbeda dengan penelitian-penelitian sebelumnya karena mengintegrasikan variabel-variabel independen dari penelitian-penelitian sebelumnya, antara lain Hartanti & Nuryanto (2019), Gosal & Utami (2020), dan Listiyani & Febrianti (2021), yang menggunakan data wajib pajak orang pribadi di DKI Jakarta pada tahun 2022. Dimana pada penelitian Hartanti & Nuryanto (2019) menggunakan 4 (empat) variabel bebas yaitu Tax Sanction, Knowledge Taxation, Taxpayers Motivation, Tax Authorities' Service Quality.…”

The Effect of Taxpayer Awareness, Tax Services, Value Added Tax Understanding on Corporate Taxpayer Payment Compliance

“…Along with the size of the tax contribution, the awareness of each individual is very much needed in order to boost state revenues, especially in tax payments (Wicaksono et al, 2018). Awareness is a state of knowing or understanding, while taxation is a matter of taxes, so tax awareness is a state of knowing or understanding about taxes (Gosal & Utami, 2019). However, what happens in practice is difficult to run @ as expected or even misused.…”