PERSEPSI WAJIB PAJAK TERKAIT KUALITAS PELAYANAN ACCOUNT REPRESENTATIVE (Studi Pada Wajib Pajak Badan Di Kpp Madya Malang)

Saputra, Pradika Wahyu (Program Studi S1 Perpajakan Fakultas Ilmu Administrasi Universitas Brawijaya)

Jurnal Mahasiswa Perpajakan
Vol 6, No 2 (2015)

This study aims to describe the perception of service quality related to the taxpayer owned by Account Representative at Malang Medium Tax Office. This research uses qualitative method. Data collection is done by interview, direct observation, and document analysis. The research is foccusing in (A) The role of Account Representative at Malang Medium Tax Office, (B) Tax Payer Perceptions of Quality of Service provided by the Account Representative at Malang Medium Tax Office was saw from five dimensions of service quality; reliability, responsiveness, assurance, empathy, tangibles. Based on the research, the quality of service provided by the Account Representative at Malang Medium Tax Office was not satisfying. This is support by the data collect from interview which are conduct from informants in the Malang Medium Tax Office. There is a lack in competency of Account Representative in Malang Medium Tax Office, this would rise doubts in taxpayer so Assurance as the dimension of service quality hasn’t done well. Keywords : Perception, Mentoring, Monitoring, Account Representative, Quality Services. Abstrak Penelitian ini bertujuan mengetahui persepsi Wajib Pajak terkait kualitas pelayanan  yang dimiliki Account Representative di KPP Madya Malang. Metode penelitian yang digunakan dalam penelitian ini adalah bersifat kualitatif. Pengumpulan data dilakukan secara wawancara, observasi langsung,  dan analisis dokumen. Penelitian ini memiliki fokus penelitian (A) Pelayanan dari Account Representative di KPP Madya Malang, (B) Persepsi Wajib Pajak terkait Kualitas Pelayanan yang diberikan oleh Account Representative di KPP Madya Malang di lihat dari 5 dimensi kualitas pelayanan Keandalan (reliability), Daya Tanggap (responsiveness), Jaminan (assurance), Empati (emphaty), Bukti Langsung (tangibles). Berdasarkan hasil penelitian yang telah dilakukan, kualitas pelayanan yang diberikan oleh Account Representative di KPP Madya Malang menurut persepsi Wajib Pajak belum terlaksana dengan maksimal. Hal tersebut dibuktikan dari hasil wawancara yang didapat dari para informan di KPP Madya Malang. Terdapat kurangnya kompetensi yang dimiliki Account Representativepada KPP Madya Malang, menimbulkan adanya keragu-raguan pada diri Wajib Pajak sehingga Jaminan (Assurance) sebagai dimensi kualitas pelayanan kurang berjalan dengan maksimal. Kata Kunci : Persepsi, Konsultasi, Pengawasan, Account Representative, Kualitas Pelayanan