JURNAL: PERANAN KUALITAS SISTEM e-REGISTRATION TERHADAP KEPUASAN PENGGUNA DAN KEPATUHAN WAJIB PAJAK DI KANTOR PELAYANAN PAJAK (KPP) PRATAMA CIMAHI

Abstract

This research was conducted as background by the using of e-Registration system that aims to enhance customer satisfaction and service manager registration Taxpayer Identification Number (TIN) to the target in order to achieve compliance with the taxpayer. This study aims to determine how much the quality of e-Registration system is instrumental to the satisfaction of the management and taxpayer compliance. The method used is inferential statistical method with quantitative approach the data analysis using statistical tools used to analyze the variables studied. The data used are the primary data using questionnaires. The subject of this study were managers who specialize in handling and use of taxpayers e-Registration system at KPP Pratama Cimahi. From the analysis of these things can be explained as follows: of the t test results are known hypothesis H0: ρ = 0, the hypothesis H0 : 𝜌𝑦1𝑋= 0 both simultaneously and partially shows that there is no role or contribution of the variable quality of e-Registration system (X ) for the management satisfaction variables (Y1). While the hypothesis H1: ρ ≠ 0, the hypothesis H1 : 𝜌𝑦2𝑋≠ 0 indicates that simultaneous and partial variable quality of e-registration system (X) act on taxpayer compliance (Y2).

Keywords: Role, quality systems, e-Registration system, user satisfaction, taxpayer compliance

Pendahuluan

Negara Indonesia merupakan Negara besar yang memiliki jumlah populasi terbesar ke empat didunia, yang tersebar dari Sabang sampai Merauke. Negara bertanggung jawab atas kesejahteraan dan kemakmuran masyarakat Indonesia. Sumber daya alam dan sumber daya manusia yang dimiliki Negara Indonesia merupakan suatu pendapatan tersendiri yang dimiliki oleh Negara. Pendapatan tersebut dapat digunakan untuk memenuhi kebutuhan pemerintah dalam rangka mensejahterakan dan memakmuran rakyat. Salah satu pendapatan terbesar Negara berasal dari pajak.

Peneliti: Fenny Syafariani

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