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THE EFFECT OF E-FILING SERVICE QUALITY ON TAXPAYER SATISFACTION IN SUBMITTING ANNUAL SPT AT KPP PRATAMA MEDAN BELAWAN Lili Amelia; Ferizaldi; Nursanjaya; Muryali; Arinanda
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 10 (2025): SEPTEMBER
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i10.849

Abstract

This study discusses the effect of e-Filing service quality on taxpayer satisfaction at KPP Pratama Medan Belawan. The author identified problems in service that need to be improved, especially through improving the quality of employees, infrastructure, and technology. These improvements aim to make it easier for taxpayers to carry out their obligations. The method used in this study is quantitative with a correlational approach. In this study, the theory used as the basis is the ServQual theory by Zeithaml et al regarding the quality of e-filing services, as well as the theory put forward by Mohamed regarding taxpayer satisfaction. The population studied included all taxpayers in Medan Belawan District who utilized e-Filing services, with a sample size of 96 people. Data analysis was carried out using simple linear regression analysis (t-test) with the help of SPSS version 22 software, to determine the extent to which the quality of e-Filing services influences taxpayer satisfaction in submitting annual tax returns. The results of the study indicate that the quality of e-Filing services has a significant effect on taxpayer satisfaction. This is evidenced by the results of the partial test (t-test), where the Sig. value. obtained (6.808>1.984) at a significance level of 0.05. In addition, the results of the determination coefficient test (R²) showed a value of 0.323 (32.3%), which means that the alternative hypothesis (Ha) is accepted while the null hypothesis (Ho) is rejected. Thus, e-Filing services at KPP Pratama Medan Belawan must continue to be improved so that taxpayers increasingly trust the electronic taxation system and can increase their satisfaction in submitting Annual Tax Returns.
ARRANGEMENT OF CAREER PATTERNS OF CIVIL SERVANTS IN NORTH ACEH DISTRICT Muryali; Endang Larasati; Hardi Warsono; Tri Yuniningsih
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 3 No. 4 (2023): July
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v3i4.922

Abstract

This research examines how to determine the pattern of civil servant careers in efforts to develop civil servant careers in North Aceh District. This study uses a qualitative approach with data collection techniques through in-depth interviews,observation, Focus Group Discussion and documentation. Qualitative data analysis through thestages of data collection, data presentation, data condensation and drawing conclusions that takeplace interactively. The results of the study show that the arrangement of career patterns has been carried out according to the mechanisms contained in the personnel regulations relating to the career development of civil servants. however, it becomes an obstacle in its implementation, there is intervention and no commitment from the decision makers regarding the implementation of staffing regulations.