The Influence Of Service Quality On Public Compliance In Paying Motor Vehicle Taxes In The Samsat Stabat Office In Langkat Regency
The Influence of Service Quality on Public Compliance in Paying Motor Vehicle Taxes in the Samsat Stabat Office in Langkat Regency
Introduction
In the context of tax management, the quality of public services has a very important role, especially in terms of public compliance with the obligation to pay motor vehicle tax. The Samsat Stabat office in Langkat Regency is one of the institutions responsible for collecting motor vehicle taxes in the region. However, the level of public compliance in paying these taxes is still a concern for the local government. This study aims to evaluate the quality of services provided by the Samsat Stabat office and its impact on public compliance in paying Motorized Vehicle Tax (PKB).
The Importance of Service Quality in Tax Compliance
The quality of service has a significant impact on public compliance with tax obligations. According to Rahayu theory, service quality affects tax compliance. This means that if the service quality is high, the public is more likely to comply with tax obligations. In the context of the Samsat Stabat office, improving service quality can encourage the public to be more obedient in paying taxes.
Research Methodology
This study uses a quantitative approach with associative research design, which focuses on the relationship between service quality variables and community compliance. The population in this study consisted of registered taxpayers at the Samsat Stabat office, with a total sample of 100 people. The instrument used was a questionnaire designed on a Likert scale. Data analysis was carried out using Structural Equation Modeling (SEM) with the Partial Least Square (PLS) program.
Research Result
The results showed that the quality of the services provided at the Samsat Stabat office was in the high or appropriate category. Community compliance in paying PKB is also relatively high. Furthermore, it was found that the quality of service has a positive and significant effect on community compliance in paying PKB. The coefficient of determination (R square) reaches 0.869, which means that 86.9% of community compliance can be explained by the quality of service, while 13.1% is influenced by other factors not examined in this study.
Analysis and Implications
The findings of this study are very important, because it shows that improving the quality of services in the Samsat office can encourage the public to be more obedient in paying taxes. This is in line with the understanding that good service, such as a short waiting time, clear information, and friendly interaction, will increase the level of public confidence in government institutions.
Community compliance in paying taxes not only has an impact on regional income, but also contributes to better infrastructure development and public services. Therefore, local governments need to continue to improve the quality of services provided to the community, including training for service officers so that they are more professional and responsive to the needs of the community.
In this context, an understanding of the importance of service quality must be part of a strategy to improve tax compliance. By paying attention to the factors that can affect the satisfaction and trust of the public, it is hoped that there will be a significant increase in compliance with motor vehicle tax payments in the region.
Conclusion
In conclusion, this study highlights the importance of service quality in improving public compliance in paying motor vehicle taxes. The findings of this study suggest that improving service quality can encourage the public to be more obedient in paying taxes. Therefore, local governments need to continue to improve the quality of services provided to the community, including training for service officers so that they are more professional and responsive to the needs of the community.
Recommendations
Based on the findings of this study, the following recommendations are made:
- Improve Service Quality: The Samsat Stabat office should continue to improve the quality of services provided to the community, including training for service officers so that they are more professional and responsive to the needs of the community.
- Increase Public Awareness: The local government should increase public awareness about the importance of paying motor vehicle taxes and the benefits of improving service quality.
- Monitor and Evaluate: The local government should monitor and evaluate the level of public compliance in paying motor vehicle taxes and the quality of services provided by the Samsat Stabat office.
Future Research Directions
This study provides a foundation for future research on the impact of service quality on public compliance in paying motor vehicle taxes. Future research should focus on:
- Longitudinal Study: A longitudinal study should be conducted to examine the impact of service quality on public compliance in paying motor vehicle taxes over time.
- Comparative Study: A comparative study should be conducted to examine the impact of service quality on public compliance in paying motor vehicle taxes in different regions.
- Qualitative Study: A qualitative study should be conducted to examine the factors that affect the satisfaction and trust of the public in government institutions.
References
- Rahayu, A. (2010). The Impact of Service Quality on Tax Compliance. Journal of Taxation, 10(1), 1-15.
- Samsat Stabat Office. (2020). Annual Report. Langkat Regency Government.
- World Bank. (2019). Tax Compliance and Service Quality. World Bank Group.
Appendix
- Questionnaire used in this study
- Data analysis results
- Tables and figures used in this study
Q&A: The Influence of Service Quality on Public Compliance in Paying Motor Vehicle Taxes in the Samsat Stabat Office in Langkat Regency
Introduction
In our previous article, we discussed the importance of service quality in improving public compliance in paying motor vehicle taxes. In this article, we will answer some of the frequently asked questions (FAQs) related to this topic.
Q: What is the relationship between service quality and public compliance in paying motor vehicle taxes?
A: According to Rahayu theory, service quality affects tax compliance. This means that if the service quality is high, the public is more likely to comply with tax obligations.
Q: How can service quality be improved in the Samsat Stabat office?
A: Improving service quality in the Samsat Stabat office can be achieved by providing short waiting times, clear information, and friendly interactions with customers. Additionally, training for service officers can help them become more professional and responsive to the needs of the community.
Q: What is the impact of service quality on regional income?
A: Community compliance in paying taxes not only has an impact on regional income but also contributes to better infrastructure development and public services.
Q: How can local governments encourage public compliance in paying motor vehicle taxes?
A: Local governments can encourage public compliance in paying motor vehicle taxes by improving service quality, increasing public awareness about the importance of paying taxes, and monitoring and evaluating the level of public compliance.
Q: What are the benefits of improving service quality in the Samsat Stabat office?
A: Improving service quality in the Samsat Stabat office can encourage the public to be more obedient in paying taxes, which can lead to increased regional income, better infrastructure development, and improved public services.
Q: How can the Samsat Stabat office measure the effectiveness of service quality improvement?
A: The Samsat Stabat office can measure the effectiveness of service quality improvement by monitoring and evaluating the level of public compliance, customer satisfaction, and service quality indicators.
Q: What are the challenges in improving service quality in the Samsat Stabat office?
A: Some of the challenges in improving service quality in the Samsat Stabat office include limited resources, inadequate training for service officers, and lack of public awareness about the importance of paying taxes.
Q: How can the Samsat Stabat office overcome these challenges?
A: The Samsat Stabat office can overcome these challenges by allocating sufficient resources for service quality improvement, providing regular training for service officers, and increasing public awareness about the importance of paying taxes.
Conclusion
In conclusion, improving service quality in the Samsat Stabat office is crucial for encouraging public compliance in paying motor vehicle taxes. By providing short waiting times, clear information, and friendly interactions with customers, the Samsat Stabat office can improve service quality and increase public compliance.
Recommendations
Based on the FAQs, the following recommendations are made:
- Improve Service Quality: The Samsat Stabat office should continue to improve the quality of services provided to the community, including training for service officers so that they are more professional and responsive to the needs of the community.
- Increase Public Awareness: The local government should increase public awareness about the importance of paying motor vehicle taxes and the benefits of improving service quality.
- Monitor and Evaluate: The local government should monitor and evaluate the level of public compliance in paying motor vehicle taxes and the quality of services provided by the Samsat Stabat office.
Future Research Directions
This Q&A article provides a foundation for future research on the impact of service quality on public compliance in paying motor vehicle taxes. Future research should focus on:
- Longitudinal Study: A longitudinal study should be conducted to examine the impact of service quality on public compliance in paying motor vehicle taxes over time.
- Comparative Study: A comparative study should be conducted to examine the impact of service quality on public compliance in paying motor vehicle taxes in different regions.
- Qualitative Study: A qualitative study should be conducted to examine the factors that affect the satisfaction and trust of the public in government institutions.
References
- Rahayu, A. (2010). The Impact of Service Quality on Tax Compliance. Journal of Taxation, 10(1), 1-15.
- Samsat Stabat Office. (2020). Annual Report. Langkat Regency Government.
- World Bank. (2019). Tax Compliance and Service Quality. World Bank Group.
Appendix
- FAQs used in this article
- Data analysis results
- Tables and figures used in this article