What Drives Taxpayer Satisfaction? Insights from Service Quality and Employee Competence

Penulis

  • Novan Sandri Badan Pendapatan Daerah Kota Bandar Lampung
  • Yerti Darnas Badan Pengelola Pendapatan Daerah
  • Galih Bagaskoro Bagaskoro Badan Pengelola Pendapatan Daerah
  • Kurni Marriska Badan Pengelola Pendapatan Daerah

Kata Kunci:

Service Quality, Employee Competence, Taxpayer Satisfaction.

Abstrak

In public service systems, improving tax compliance and total revenue success is largely dependent on taxpayer happiness. A number of crucial elements are needed to reach the ideal level of satisfaction, most notably staff competency and service quality. The purpose of this study is to investigate how much employee competency and service quality affect taxpayer satisfaction. Structured questionnaires evaluating taxpayer satisfaction, personnel competency, and service quality were used to gather data. Multiple linear regression was used in the research to determine how independent variables affected the dependent variable. The results show that both separately and concurrently, employee competency and service quality have a favorable and significant effect on taxpayer satisfaction. Additionally, a significant amount of the difference in taxpayer satisfaction can be explained by these characteristics. These findings demonstrate that boosting employee competency and service quality are crucial tactics for raising taxpayer satisfaction and maintaining efficient public service delivery.

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23-06-2026

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