PENGARUH KOMPETENSI FISKUS DAN KUALITAS PELAYANAN TERHADAP KEPUASAN WAJIB PAJAK (Studi pada Wajib Pajak yang terdaftar di Kantor Pelayanan Penyuluhan dan Konsultasi Perpajakan Lumajang)

Abstract

This study aims to determine the effect of taxpayer competence and service quality on taxpayer satisfaction. This research uses a quantitative method approach. The location of this research was conducted at the Office of Tax Extension and Consultation Services in Lumajang Regency. Data collection using a questionnaire and distributed to 100 respondents. Hypothesis testing uses multiple linear regression analysis using SPSS 14. The results showed that simultaneously the tax authorities competence and service quality have an effect on taxpayer satisfaction. Meanwhile, partially, the tax authorities competence and service quality have a positive effect on taxpayer satisfaction.

Keywords: Fiscal Competence, Service Quality, and Taxpayer Satisfaction.