Pengaruh Pelaksanaan Sistem Self Assessment Terhadap Kualitas Pelayanan Pajak Serta Implikasinya Terhadap kepuasaan Wajib Pajak (survei Pada Wajib Pajak Orang pribadi di KPP Pratama Bandung Cibeunying)

Penelitian ini di lakukan pada wajib pajak yamg berada di Kantor Pelayanan Pajak Pratama Bandung Cibeunying. Fenomena yang terjadi Masih terdapat wajib pajak yang merasa tidak puas terhadap pelayanan yang di berikan. karena pelayanan yang di berikan cukup lambat. Jika wajib pajak merasa tidak puas maka pelayanan tidak akan berkualitas. Tujuan penelitian dilakukan untuk menganalisa seberapa besar pelaksanaan self assessment system berpengaruh pada kualitas pelayanan pajak dan seberapa besar kualitas pelayanan pajak pada kepuasan wajib pajak pada KPP Pratama Bandung Cibeunying. Penarikan sampel dilakuan dengan menggunakan teknik penarikan Nonprobability Sampling Design yaitu dengan menggunakan sampling incidental, dengan responden penelitian sebanyak 100 orang wajib pajak orang pribadi (WPOP). Pengumpulan data dilakukan melalui penyebaran kuesioner. Data yang dihasilkan dianalisis menggunakan alat analisi SEM dengan pendekatan PLS, alat hitung menggunakan program SEM-PLS 2.0. Hasil penelitian membuktikan bahwa pelaksanaan self assessment system berpengaruh signifikan terhadap kualitas pelayanan pajak dan kualitas pelayanan pajak berpengaruh signifikan terhadap kepuasan wajib pajak.

The research was conducted on taxpayers who are in the Tax Office Pratama Bandung Cibeunying. There is still a phenomenon that occurs taxpayers who are not satisfied with the services provided. because the services are given quite slow. If taxpayers are not satisfied then the quality of service will not. The purpose of research is done to analyze how much the implementation of self assessment system affects the quality of tax services and how much the quality of tax services to the satisfaction of the taxpayer on STO Bandung Cibeunying. Sampling was done by using the withdrawal technique nonprobability Sampling Design is by using incidental sampling, with survey respondents as many as 100 individual taxpayers (WPOP). Data collected through questionnaires. Data were analyzed using a SEM analysis with PLS approach, calculators using SEM-PLS 2.0 program. The research proves that the implementation of the self assessment system significantly influence the quality of tax services and the quality of tax services significantly influence taxpayer satisfaction.