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ANALISIS KEPUASAN WAJIB PAJAK ATAS PELAYANAN PEMBAYARAN PAJAK BUMI DAN BANGUNAN (PBB) STUDI KASUS DI WILAYAH KERJA KPPBB JAKARTA SELATAN SATU

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  • Manajemen Produksi Dan Operasi
Disciplines
  • Design

Abstract

The aim of this study is to analyze the satisfaction of tax obligation holder toward the LBT payment service in KPPBB Work Area - Southern Jakarta 1, with 100 respondents scattering throughout 21 sub-sub districts in 3 sub-districts (Tebet, Pancoran and Setia budi). Information and data obtained in this study are processed and analyzed using Klaster Analysis, Customer Satisfaction Analysis, Factor Analysis and Thurstone Analysis by focusing on the servqual service dimension and not neglecting the focus group in order to get more information directly from the tax obligation holder on the tax service and the tax payment service within the community. Data obtained showed that in general, 90% of respondents were quite satisfied. While for the tax service, KPPBB of Southern Jakarta described that 93% of respondents were a bit satisfied. However, the number of satisfied respondents for the development realization in Jakarta was 58%, while the number of unsatisfied respondents was 42%. The results of Customer Satisfaction Analysis showed that from 20 attributes of servqual dimension for LBT payment there were 5 attributes within quadrant N or the quadrant prioritized to develop. The results of Klaster Analysis showed that the respondents were segmented into 3 Klasters, i.e. (1) Klaster stating that the service was quite satisfactory, (2) Klaster stating that it was less satisfactory, and (3) Klaster stating that it was very satisfactory. The results of Factor Analysis showed that the attributes (20) could be reduced into 3, i.e. (1) human resource perception, (2) human resource quality, and (3) physical facilities. From the results of study, 3 strategic designs for improving the respondent' satisfaction toward the LBT payment were formulated, i.e. (1) the strategy to improve the positive perception of the officer at the Bank for LBT payment (2) the strategy to improve the quality of human resource of the officer at the Bank for LBT payment, and (3) the strategy to improve the providing of physical facilities like service forms, Information Technology mean sinful structure (computer and its network).

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