Wati, Oktavia Kusuma (2021) Pengaruh Servicescape Terhadap Kepuasan Wajib Pajak Kendaraan Bermotor di SAMSAT Bandar Lampung (Studi Pada Wajib Pajak Kendaraan Bermotor di Kantor UPTD WIlayah I SAMSAT Bandar Lampung). Sarjana thesis, Universitas Brawijaya.
Abstract
Pajak daerah salah satu sumber Pendapatan Asli Daerah (PAD) yang penting untuk membiayai kebutuhan rutin pemerintah daerah. Pajak kendaraan bermotor (PKB) menjadi salah satu penyumbang penerimaan daerah Provinsi Lampung. Penerimaan pajak Provinsi Lampung yang masih mengalami fluktuatif. Diberlakukannya program pemutihan Pajak Kendaraan Bermotor (PKB) serta verifikasi potensi PKB secara door to door hingga keluhan dari wajib pajak yang mengungkapkan bahwa pelayanan yang diberikan Kantor SAMSAT Bandar Lampung belum memenuhi harapan wajib pajak. Proses pembayaran pajak kendaraan yang dirasa ribet dan berliku-liku hingga prosesnya memakan banyak waktu menjadi alasan wajib pajak lebih menggunakan biro jasa calo untuk mengurus pembayaran pajak kendaraan. Hal tersebut membuktikan bahwa instansi pemerintah belum mengupayakan kualitas pelayanan yang baik. Penelitian ini bertujuan untuk menguji pengaruh servicescape yaitu variabel ambient conditions, variabel spatial layout and functionality, variabel sign, symbol and artifact, dan variabel facility cleanliness terhadap kepuasan konsumen. Jenis penelitian ini adalah penelitian ekspantori dengan pendekatan kuantitatif. Pengambilan data dalam penelitian ini dilakukan dengan menyebar kuesioner formulir daring seperti Google Form kepada 100 responden wajib pajak kendaraan bermotor yang melakukan pembayaran pajak kendaraan bermotor di Kantor SAMSAT kota Bandar Lampung dengan menggunakan metode penentuan sampel accidental sampling. Hasil penelitian menunjukkan bahwa variabel variabel ambient conditions, variabel sign, simbol and artifact, dan variabel facility cleanliness berpengaruh terhadap kepuasan wajib pajak dan variabel spatial layout and functionality tidak berpengaruh signifikan terhadap kepuasan wajib pajak. "
English Abstract
Local taxes are one of the important sources of local revenue to finance the routine needs of local governments. Motor vehicle tax is one of the contributors to regional revenue in Lampung Province. Lampung Province tax revenue which is still fluctuating. The implementation of the Vehicle Tax bleaching program, as well as door-to-door verification of vehicle tax potential, until there were complaints from taxpayers who revealed that the services provided by the SAMSAT office Bandar Lampung had not met the expectations of taxpayers. The process of paying vehicle taxes, which is complicated and tortuous, so the process takes a lot of time, is the reason taxpayers use brokers to take care of vehicle tax payments. This proves that government agencies have not attempted good service quality. The purpose of this study is to examine the effect of servicescape that this ambient conditions variable, spatial layout and functionality variable, sign variable, symbol and artifact variable, and facility cleanliness variable on customer satisfaction.This type of research is explanatory research with a quantitative approach. Collecting data in this study was carried out by distributing online form questionnaires such as Google Form to 100 respondents vehicle taxpayers pay vehicle taxes at the SAMSAT office Bandar Lampung using the accidental sampling method. The results showed that the variable ambient conditions dimension, sign dimension, symbol and artifact, and facility cleanliness variable had a significant effect on Taxpayer Satisfaction and spatial layout and functionality variables have no significant effect on taxpayer satisfaction
Other obstract
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| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | 052103 |
| Uncontrolled Keywords: | Servicescape, Ambient Conditions, Spatial Layout and Functionality, Sign, Symbol and Artifact, Facility Cleanliness, Kepuasan Wajib Pajak., Servicescape, Ambient Conditions, Spatial Layout and Functionality, Sign, Symbol and Artifact, Facility Cleanliness, Taxpayer Satisfaction |
| Subjects: | 300 Social sciences > 336 Public finance > 336.2 Taxes |
| Divisions: | Fakultas Ilmu Administrasi > Perpajakan |
| Depositing User: | Unnamed user with username nurmasudah |
| Date Deposited: | 24 Oct 2021 03:48 |
| Last Modified: | 24 Sep 2024 02:49 |
| URI: | http://repository.ub.ac.id/id/eprint/185732 |
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