Pengaruh Kualitas Pelayanan Penerimaan Surat Pemberitahuan (SPT) Tahunan melalui Drop Box terhadap Kepuasan Wajib Pajak

Abstract

The purpose of this study was to examine the influence of SPT reception service quality through the drop box to the satisfaction of the tax payer. Multiple linear regression analysis using ANOVA test . Research results obtained concluded several things. First , there is a significant effect, either simultaneously or partial , between the variables of service quality (tangibles, reliability, responsiveness, assurance, and empathy) to the satisfaction of the taxpayer. Second, among the five service quality variables analyzed, the variables that proved dominant in affecting the satisfaction of the tax payer related services revenue through the SPT drop box is a variable of empathy