THE INFLUENCE OF EMPLOYEE PERFORMANCE AND SERVICE ON TAXPAYER SATISFACTION IN OFFICE OF SAMSAT BARABAI, SOUTH KALIMANTAN PROVINCE, INDONESIA / PENGARUH KINERJA PEGAWAI DAN PELAYANAN TERHADAP KEPUASAN WAJIB PAJAK DI KANTOR SAMSAT BARABAI, PROVINSI KALIMANTAN SELATAN, INDONESIA

Fachrian Hernadi, J. Jamaluddin, Bachrudin Ali Akhmad

Abstract


The research objective was to find out 1) The effect of employee performance on taxpayer satisfaction at the Samsat Barabai Office. 2) The effect of service on taxpayer satisfaction at the Samsat Barabai Office. 3) The influence of employee performance and service on taxpayer satisfaction at the Samsat Barabai Office. This research method uses a quantitative approach with survey design. This research was conducted on employees at the Samsat Barabai Office. The population to be sampled is taken from October to December 2019 with an estimated total of 2500 taxpayers. In this study using accidental sampling, the results of this study sample were 345 taxpayers. The research instrument used a questionnaire. While the data processing techniques used are validity test, reliability test, classical assumption test and multiple regression analysis. The statistical package for the social sciences (SPSS) 20 for Windows is used to facilitate data processing.
The results of this study indicate that (1) there is an effect of employee performance on taxpayer satisfaction at the Samsat Barabai Office. 2) there is an effect of service on taxpayer satisfaction at the Samsat Barabai Office. 3) there is an effect of employee performance and service on taxpayer satisfaction at the Samsat Barabai Office. The results of the r square test the coefficient of determination (R2) is 0.359 and the adjustment value of R Square is 0.356, which means that the contribution of the influence of the independent variable to the dependent variable is 35.6%. The remaining 64.4% is influenced by other factors which are not included in this research variable which have not been further investigated and a comprehensive research has not been carried out on taxpayer satisfaction. As input for the Hulu Sungai Tengah Regency Government, to improve performance and service to taxpayer satisfaction. In addition, every employee needs to improve the way the organization works through understanding the vision and mission of the organization in order to create good bureaucracy at work.

 

Tujuan penelitian adalah untuk mengetahui 1) Pengaruh kinerja pegawai terhadap kepuasan wajib pajak di Kantor Samsat Barabai. 2) Pengaruh pelayanan terhadap kepuasan wajib pajak di Kantor Samsat Barabai. 3) Pengaruh kinerja pegawai dan pelayanan terhadap kepuasan wajib pajak di Kantor Samsat Barabai. Metode Penelitian ini menggunakan pendekatan kuantitatif dengan desain survey Penelitian ini dilakukan pada pegawai di Kantor Samsat Barabai. Populasi yang akan dijadikan sampel adalah diambil dari Bulan Oktober hingga Bulan Desember 2019 dengan total perkiraan adalah 2500 orang wajib pajak. Pada penelitian ini menggunakan aksidental sampling, maka didapatkan hasil sampel penelitian ini yaitu 345 orang wajib pajak. Instrumen penelitian menggunakan kuesioner. Sedangkan teknik pengolahan data yang dipakai adalah uji validitas, uji reliabilitas, uji asumsi klasik serta analisis regresi berganda. Untuk memudahkan pengolahan data digunakan bantuan aplikasi komputer Statistical Package for the Social Sciences (SPSS) 20 for Windows. Hasil penelitian ini menunjukkan bahwa (1) ada pengaruh kinerja pegawai terhadap kepuasan wajib pajak di Kantor Samsat Barabai. 2) ada pengaruh pelayanan terhadap kepuasan wajib pajak di Kantor Samsat Barabai. 3) ada pengaruh kinerja pegawai dan pelayanan terhadap kepuasan wajib pajak di Kantor Samsat Barabai. Hasil uji r square koefisien determinasi (R2) sebesar 0.359 dan nilai adjustment R Square sebesar 0.356 yang besarnya sumbangan pengaruh variabel independen terhadap variabel dependen adalah 35,6%. Sisanya sebesar 64.4% dipengaruhi oleh faktor lain yang tidak termasuk dalam variabel penelitian ini yang belum diteliti lebih lanjut lagi dan belum dilakukan penelitian secara menyeluruh terhadap kepuasan wajib pajak. Sebagai bahan masukan bagi Pemerintah Kabupaten Hulu Sungai Tengah, untuk meningkatkan kinerja dan pelayanan terhadap kepuasan wajib pajak. Selain itu setiap pegawai perlu meningkatkan cara kerja organisasi melalui pemahaman visi dan misi organisasi agar dapat tercipta birokrasi yang baik dalam pekerjaan.

 

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Keywords


remuneration, job satisfaction and performance / remunerasi, kepuasan kerja dan kinerja

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DOI: http://dx.doi.org/10.46827/ejsss.v6i5.1123

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