Analysis Of The Effect Of Quality Of Audit Implementation Services On Importer Satisfaction In Regional Office I Directorate General Of Customs And Excise In Medan

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Analysis of the Effect of Quality of Audit Implementation Services on Importer Satisfaction in Regional Office I Directorate General of Customs and Excise in Medan

Introduction

The audit in the field of customs and excise is a series of activities that include investigating documents and inventory of goods in the company, with the aim of overseeing compliance with regulations in the Customs and Excise fields as well as other regulations managed by the Directorate General of Customs and Excise. The purpose of this audit is to protect government income and evaluate the level of company compliance in complying with applicable law. In this context, it is essential to evaluate the effect of service quality provided in the audit process on the satisfaction of importers in the Regional Office I of the Directorate General of Customs and Excise Medan, as well as identifying the most influential factors.

Background of the Study

The audit process is a critical component of the customs and excise system, as it helps to ensure that companies comply with regulations and pay the correct amount of taxes. However, the audit process can also be a source of frustration for importers, particularly if they feel that the audit is unfair or that the auditors are not providing adequate support. In this study, we aim to evaluate the effect of audit services on importer satisfaction in the Regional Office I of the Directorate General of Customs and Excise Medan.

Methodology

The method used in this study is a survey method, which involves data collection techniques through interviews and questionnaires. The theoretical framework used as the basis in this study is service marketing management related to service quality and customer satisfaction. Data analysis is carried out using multiple linear regression.

Theoretical Framework

The theoretical framework used in this study is based on service marketing management, which emphasizes the importance of service quality in determining customer satisfaction. Service quality is defined as the degree to which a service meets the customer's expectations and needs. In the context of customs audit, service quality includes various elements such as reliability, responsiveness, guarantees, empathy, and physical evidence.

Service Quality Analysis and Importer Satisfaction

Service quality in the context of customs audit includes various elements, such as reliability, responsiveness, guarantees, empathy, and physical evidence. Each of these elements contributes significantly to the experience felt by the importer. In this case, the element of empathy is proven to have the greatest influence. Empathy in audit services can be interpreted as the auditor's ability to understand and meet the needs and expectations of importers, which in turn creates a better relationship between the audit and the importer.

The Importance of Empathy in Audit Services

Empathy is a critical component of service quality in the context of customs audit. When auditors are able to understand and meet the needs and expectations of importers, they are able to create a better relationship between the audit and the importer. This, in turn, can increase the satisfaction of importers and create deeper trust in the audit process.

The Effect of Service Quality on Importer Satisfaction

The results of this study show that the perception of importers on the quality of audit services as a whole affects their satisfaction. With a significance level of 5%, the coefficient value reached 0.811, which shows that service quality has an effect of 81.1% on customer satisfaction. Meanwhile, the other 19.1% were influenced by other factors that were not observed in this study.

Conclusion

Based on the results of this study, it is essential for the Regional Office I Directorate General of Customs and Excise Medan to continue to improve the quality of audit services, especially in the aspect of empathy. The steps that can be taken include training for auditors in effective communication and strengthening the ability to understand the needs of importers. Thus, the satisfaction of importers can be maintained and improved, which will ultimately support the government's goal of increasing income through tax compliance and customs.

Recommendations

Based on the findings of this study, the following recommendations are made:

  1. Training for Auditors: The Regional Office I Directorate General of Customs and Excise Medan should provide training for auditors in effective communication and empathy.
  2. Strengthening the Ability to Understand the Needs of Importers: The Regional Office I Directorate General of Customs and Excise Medan should strengthen the ability of auditors to understand the needs and expectations of importers.
  3. Improving Service Quality: The Regional Office I Directorate General of Customs and Excise Medan should continue to improve the quality of audit services, especially in the aspect of empathy.

Limitations of the Study

This study has several limitations, including:

  1. Sample Size: The sample size of this study is relatively small, which may limit the generalizability of the findings.
  2. Data Collection Method: The data collection method used in this study is a survey method, which may be subject to biases and limitations.
  3. Theoretical Framework: The theoretical framework used in this study is based on service marketing management, which may not be applicable to all contexts.

Future Research Directions

Future research should aim to:

  1. Increase the Sample Size: Future research should aim to increase the sample size to improve the generalizability of the findings.
  2. Use a Different Data Collection Method: Future research should aim to use a different data collection method, such as a case study or a qualitative study, to provide a more in-depth understanding of the phenomenon.
  3. Develop a More Comprehensive Theoretical Framework: Future research should aim to develop a more comprehensive theoretical framework that takes into account the complexities of the customs and excise system.
    Frequently Asked Questions (FAQs) about the Effect of Quality of Audit Implementation Services on Importer Satisfaction in Regional Office I Directorate General of Customs and Excise in Medan

Q: What is the purpose of the audit in the field of customs and excise?

A: The purpose of the audit in the field of customs and excise is to protect government income and evaluate the level of company compliance in complying with applicable law.

Q: What is the significance of service quality in the audit process?

A: Service quality is a critical component of the audit process, as it affects the satisfaction of importers. A high-quality audit service can increase the satisfaction of importers and create deeper trust in the audit process.

Q: What are the elements of service quality in the context of customs audit?

A: The elements of service quality in the context of customs audit include reliability, responsiveness, guarantees, empathy, and physical evidence.

Q: Why is empathy an important component of service quality in the audit process?

A: Empathy is an important component of service quality in the audit process because it allows auditors to understand and meet the needs and expectations of importers, creating a better relationship between the audit and the importer.

Q: What is the effect of service quality on importer satisfaction?

A: The results of this study show that the perception of importers on the quality of audit services as a whole affects their satisfaction. With a significance level of 5%, the coefficient value reached 0.811, which shows that service quality has an effect of 81.1% on customer satisfaction.

Q: What are the recommendations for improving the quality of audit services?

A: The recommendations for improving the quality of audit services include:

  1. Training for Auditors: The Regional Office I Directorate General of Customs and Excise Medan should provide training for auditors in effective communication and empathy.
  2. Strengthening the Ability to Understand the Needs of Importers: The Regional Office I Directorate General of Customs and Excise Medan should strengthen the ability of auditors to understand the needs and expectations of importers.
  3. Improving Service Quality: The Regional Office I Directorate General of Customs and Excise Medan should continue to improve the quality of audit services, especially in the aspect of empathy.

Q: What are the limitations of this study?

A: The limitations of this study include:

  1. Sample Size: The sample size of this study is relatively small, which may limit the generalizability of the findings.
  2. Data Collection Method: The data collection method used in this study is a survey method, which may be subject to biases and limitations.
  3. Theoretical Framework: The theoretical framework used in this study is based on service marketing management, which may not be applicable to all contexts.

Q: What are the future research directions?

A: Future research should aim to:

  1. Increase the Sample Size: Future research should aim to increase the sample size to improve the generalizability of the findings.
  2. Use a Different Data Collection Method: Future research should aim to use a different data collection method, such as a case study or a qualitative study, to provide a more in-depth understanding of the phenomenon.
  3. Develop a More Comprehensive Theoretical Framework: Future research should aim to develop a more comprehensive theoretical framework that takes into account the complexities of the customs and excise system.

Q: What are the implications of this study for the Regional Office I Directorate General of Customs and Excise Medan?

A: The implications of this study for the Regional Office I Directorate General of Customs and Excise Medan are that they should continue to improve the quality of audit services, especially in the aspect of empathy, to increase the satisfaction of importers and create deeper trust in the audit process.