Article Sidebar

Submitted
February 1, 2025
Accepted
June 10, 2025
Published
May 31, 2025
Download
PDF
Statistic
Read Counter : 18 Download : 9

Downloads

Download data is not yet available.

Main Article Content

Abstract

Tax revenue is the main source of state revenue and to achieve its growth, effective service is needed to increase taxpayer satisfaction. This study aims to provide the impact of Tax Center services on taxpayer satisfaction in the context of the Open University. Using a quantitative descriptive method, data were collected from 115 respondents consisting of lecturers and education staff through a structured questionnaire. The questionnaire measured five dimensions of service, namely physical evidence, transmission, responsiveness, assurance, and empathy, and overall with satisfaction analyzed using the SmartPLS 4.0 application. The results of the study indicate that although empathy has a significant effect on taxpayer satisfaction, other dimensions, namely physical evidence, income, responsiveness, and assurance, do not show a significant effect. Empathy, which includes attention to taxpayer needs, problem solving, and ease of service, is identified as the strongest determinant of satisfaction. This study underlines the importance of empathetic involvement by Tax Center officers in assisting taxpayers, especially in reporting SPT, which increases overall satisfaction. Conversely, other dimensions of impact that are not significant indicate the need for improvement in service delivery. This study concludes with recommendations to strengthen service quality in all dimensions to improve taxpayer satisfaction and compliance.

Keywords

services satisfaction tax center perception

Article Details

License

Copyright (c) 2025 destiana destiana, Jufri Yandes, Jasrial, Syarif Fadillah, Husna Puteri P, Syafiqoh Nurhayati, Dedy Juaniadi, Aji Fajar Suryo Antoro, Muhtarom, Dwi Rahmawati, Laras Ayu Andini, Ridha Azka Raga

Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Sang Pencerah Journal is an electronic journal that freely available. Papers that submitted to this journal are published under the terms of the Creative Commons License. The terms of the license are:

Attribution — You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.

ShareAlike — If you remix, transform, or build upon the material, you must distribute your contributions under the same license as the original.

No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.

 Creative Commons License
How to Cite
Destiana, D., Jufri Yandes, Jasrial, Syarif Fadillah, Husna Puteri P, Syafiqoh Nurhayati, … Ridha Azka Raga. (2025). Perception of Tax Center Services as a Determinant of Satisfaction. Sang Pencerah: Jurnal Ilmiah Universitas Muhammadiyah Buton, 11(2), 336–349. Retrieved from https://jurnal-umbuton.ac.id/index.php/Pencerah/article/view/7061
Download Citation
Endnote/Zotero/Mendeley (RIS)
BibTeX

References

  1. Afifah, L. A., & Susanti. (2020). Pengaruh Kualitas Pelayanan Sistem Perpajakan terhadap Kepuasan Wajib Pajak. Jurnal Akuntansi Universitas Jember, 18(2), 87–101.
  2. Aji, A. W., Erawati, T., & Murti, M. K. (2021). Pengaruh fasilitas pelayanan, kemampuan kerja, dan responsiveness Terhadap kepuasan wajib pajak (studi kasus pada wajib pajak yang terdaftar di kantor pelayanan pajak pratama wates). AKURAT Jurnal Ilmiah Akuntansi, 12(3), 49–56.
  3. Amalia, M., Dwp, S., Tri, J., & Santoso, B. T. J. (2020). Pengaruh bukti fisik, keandalan, daya tanggap, jaminan an empati terhadap kepuasan BUMDES. Business and Accounting Aducation Journal, 1(2), 170–180. https://journal.unnes.ac.id/sju/index.php/baej
  4. Andri Waskita Aji, Teguh Erawati, & Meidella Kartika Murti. (2021). Pengaruh fasilitas pelayanan, kemampuan kerja, dan responsiveness terhadap kepuasan wajib pajak (studi kasus pada wajib pajak yang terdaftar di kantor pelayanan pajak pratama wates). Jurnal Ilmiah Akuntansi, 12(3), 49–56.
  5. Austin, T. (2021). Pengaruh tangible, reliability, responsiveness, assurance, dan emphaty terhadap kepuasan masyarakat pengguna layanan paten masa new normal di kecamatan sako. Jurnal Pemerintahan Dan Politik, 6(1), 22–27.
  6. Deva, S. A. (2021). Penerapan e-filing dan pelayanan pajak terhadap kepatuhan wajib pajak orang pribadi: kepuasan wajib pajak sebagai variabel intervening (studi kasus pada kpp pratama surakarta). KONSTELASI, 1(1), 102–112. https://ojs.uajy.ac.id/index.php/konstelasi/article/view/4295
  7. Erwansyahi, F. F., Yusuf, M., & Barusman, S. (2023). Pengaruh kualitas pelayanan pajak terhadap kepuasaan wajib pajak orang pribadi pada KPP pratama bandar lampung satu. Jurnal Ilmiah Manajemen Dan Bisnis, 6(1), 370–376. http://ejurnal.ung.ac.id/index.php/JIMB
  8. Gronroos, C. (2007). Service Management and Marketing: Taxpayer Management in Service Competition (3rd ed.) (Third Edition).
  9. Hair, Ringle, & Sarstedt. (2011). PLS-SEM: indeed a silver bullet. Journal of Marketing Theory and Practice, 19(2), 139–152.
  10. Hariani, A. (2022). Peran dan Fungsi “Tax Center” di Perguruan Tinggi. Https://Www.Pajak.Com/Pajak/Peran-Dan-Fungsi-Tax-Center-Di-Perguruan-Tinggi/.
  11. Haris, A. (2023). Pengaruh kualitas layanan terhadap kepuasan pelanggan. Economics and Digital Business Review, 4(2), 334–348.
  12. Herudiansyah, G., Fitantina, & Suandini, M. (2023). Pengaruh kualitas pelayanan reliability, responsiveness dan assurance terhadap kepuasan pasien rumah sakit muhammadiyah. Motivasi Jurnal Manajemen Dan Bisnis, 8(1), 9–17.
  13. Hidayanto, M. T. (2024). APBN tahun 2024: bekerja keras melindungi rakyat dan ekonomi indonesia. Https://Www.Cnbcindonesia.Com/Opini. https://www.cnbcindonesia.com/opini
  14. Iin Listyana Dewi, K., Nyoman Yulianthini, N., & Luh Wayan Sayang Telagawathi, N. (2019). Pengaruh dimensi kualitas pelayanan terhadap kepuasan pelanggan pengguna bpjs kesehatan di Kota Singaraja. Bisma: Jurnal Manajemen, 5(2), 82–92.
  15. Imran, Yulihasri, Almasdi, & Yimmi Syavardie. (2021). Dampak kualitas pelayanan terhadap kepuasan pasien puskesmas. Jurnal Penelitian Dan Pengembangan Sains Dan Humaniora, 5(3), 389–396.
  16. Monica, C., & Marlius, D. (2023). Pengaruh kualitas pelayanan terhadap kepuasan nasabah pada Bank Nagari cabang Muaralabuh. JURNAL PUNDI, 7(1), 53. https://doi.org/10.31575/jp.v7i1.465
  17. Munzir, T., & Ismanto, W. (2020). Pengaruh kualitas pelayanan terhadap kepuasan wajib pajak. Jurnal Dimensi, 9(3), 564–573. https://doi.org/10.33373/dms.v9i3.2733
  18. Pradnyani, N. L. P. N. A., & Utthavi, W. H. (2020). The effectiveness of tax volunteers in increasing taxpayer compliance. International Journal of Research in Business and Social Science (2147- 4478), 9(5), 281–284. https://doi.org/10.20525/ijrbs.v9i5.826
  19. Putri, N. D., Novitasari, D., Yuwono, T., & Asbari, M. (2021). Pengaruh kualitas produk dan kualitas pelayanan terhadap kepuasan pelanggan. JOCE IP, 15(1).
  20. Saripudin, A., Oktriawan, W., & Kurniasih, N. (2021). Pengaruh kualitas pelayanan terhadap kepuasan pelanggan Restoran Saung Manglid. Muttaqien; Indonesian Journal of Multidiciplinary Islamic Studies, 2(01), 48–57. https://doi.org/10.52593/mtq.02.1.03
  21. Suhidayat, T. (2021). Analisis dimensi kualitas pelayanan admnitrasi pajak berupa reabilty; responsiveness; assurance; empaty dan tangibles implikasinya terhadap kepuasan wajib pajak badan pada kantor pelayanan pajak cimahi. Jurnal Akuntansi Dan Pajak, 22(2), 569. https://doi.org/10.29040/jap.v22i2.3784
  22. Zeithaml, V. A. , B. M. J. , & G. D. D. (2006). Services Marketing: Integrating Taxpayer Focus Across the Firm (Fourth Edition). McGraw-Hill.