| dc.description.abstract | Pratama Medan Timur Tax Service Office as an agency which serves the community, especially the
taxpayer community, is expected to create a service administration that is easy to understand
and not too burdensome for taxpayers. Annual notification letter. Income tax as a means
for taxpayers to report and account for their tax calculations or payments must be filled out
correctly, clearly and completely. Therefore, the manual for filling out the Annual
Income Tax Return must be completely and clearly in accordance with the provisions of the
applicable laws and regulations. Related to the stipulation of regulation of the Director
General of Taxes number 26/P2012 concerning Income Tax Returns for Corporate Taxpayers and
Annual Income Tax Returns for Individual Taxpayers and their contents, it is necessary to
stipulate instructions from the Director General of Taxes in regards to the submission
of Income Tax Returns. The objective of the research is to determine and analyze the
service quality which consists of physical evidence (tangible), reliability, responsivenes,s
assurance, and empathy to taxpayer satisfaction at the Pratama Medan Timur Tax Service Office.
The data are collected through a survey approach with a quantitative descriptive
research type by distributing questionnaires to 100 respondents; the population in the
research is taxpayers. The data analysis method employs multiple linear regression using
SPSS software. The results show that service quality which consists of physical evidence,
reliability, responsiveness, assurance and empathy simultaneously has significant effect on
taxpayer satisfaction at the Pratama Medan Timur Tax Service Office. Service quality which
consists of physical evidence, reliability, responsiveness, assurance and empathy partially
has positive and significant effect on taxpayer satisfaction. The results show that responsiveness dominantly affects taxpayer satisfaction in comparison to the variables of
physical evidence , reliability, assurance and empathy. This shows that responsiveness is
more decisive in increasing taxpayer satisfaction at the Pratama Medan Timur Tax Service
Office. The adjusted R square coefficient value is 89.1%, which means that service
quality which consists of physical evidence, reliability, responsiveness, assurance and empathy
is able to explain the variation of taxpayer satisfaction is quite strong. | en_US |
