JENDELA PENGETAHUAN
Vol 18 No 2 (2025): JENDELA PENGETAHUAN

Pengaruh Kualitas Pelayanan Aparatur Pajak terhadap Kepuasan Wajib Pajak Orang Pribadi Pada Kantor Pelayanan Penyuluhan dan Konsultasi Perpajakan (KP2KP) Piru

Latue, Linda Wati (Unknown)
Kainama, Maryoni Stevanny (Unknown)
Tomasoa, Theodora Florence (Unknown)



Article Info

Publish Date
23 Sep 2025

Abstract

The quality of tax apparatus services plays a vital role in improving taxpayer compliance and satisfaction. This study aims to analyze the effect of tax apparatus service quality on the satisfaction of individual taxpayers at KP2KP Piru. A quantitative approach was employed by distributing questionnaires to 30 taxpayer respondents, with data analyzed using simple linear regression through SPSS version 26. The findings reveal that the quality of tax apparatus services has a positive and significant effect on taxpayer satisfaction. This result confirms that tangibles, reliability, responsiveness, assurance, and empathy dimensions contribute to increasing taxpayers’ satisfaction with the services received. In conclusion, improving service quality is a key factor in encouraging taxpayer compliance. The study implies that tax officers should enhance service speed, procedural consistency, and empathetic attitudes toward taxpayers. Recommendations are directed to tax institutions to continuously improve staff competence and provide more optimal service facilities.

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Journal Info

Abbrev

jp

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Other

Description

JENDELA PENGETAHUAN was first published in April 2007 (Print ISSN 2979-7842) and is published by the Alumni of the Faculty of Teacher Training and Education, Universitas Pattimura in collaboration with LP2M-Maluku. JENDELA PENGETAHUAN serves as a medium of scientific information and communication ...