PENGARUH INOVASI PELAYANAN DAERAH TERHADAP KEPUASAN WAJIB PAJAK DALAM EKSPEKTASI PENINGKATAN PAD SUMBAWA BARAT

Abstract

This research was conducted against the background of the assumption that good service will result in satisfaction from the party receiving the service so that there will be encouragement for that party to enjoy the same service again. Likewise, the West Sumbawa district government must innovate tax services so that taxpayers feel satisfied, which in turn can increase expectations of increasing PAD from the tax sector. Based on this background, the aim of this research is to determine the effect of regional service innovation on taxpayer satisfaction in the expectation of increasing PAD in West Sumbawa Regency. This research was conducted in the Sumbawa Besar Regency, NTB Province. This type of research is explanatory research using a quantitative approach and survey research. The research instrument used was a questionnaire distributed to 100 respondents. The respondents in this study were taxpayers who had previously paid taxes at KSB NTB. Data analysis was carried out using a linear regression test. The results of this research are 1) The first hypothesis test produces a t value of 3.04 > t table 1.66 of 0.000 with a significance of 0.003 <0.05; 2) The second hypothesis test produces a calculated t value of 3.448 > t table 1.66 with a significance of 0.001 <0.05; 3) The third hypothesis test produced a calculated t value of 6.181 > t table 1.66 with a significance of 0.000 <0.05; 4) The simultaneous test produces a significance F value of 0.000<0.05. The conclusions that can be drawn in this research are 1) tax service innovation has a positive effect on taxpayer satisfaction, meaning that the better the service innovation, the higher taxpayer satisfaction; 2) taxpayer satisfaction has a positive effect on expectations of increasing PAD, the higher consumer satisfaction, the higher the expectations of increasing PAD; 3) service innovation has a positive effect on expectations of increasing PAD, the better the service innovation, the higher the expectation of increasing PAD; 4) service innovation and taxpayer satisfaction simultaneously influence expectations of increasing PAD in West Sumbawa Regency.