FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUASAN WAJIB PAJAK (STUDI PADA WAJIB PAJAK ORANG PRIBADI KPP PRATAMA TAMPAN PEKANBARU)

Abstract

This study aims to analyze the effect of system quality, information quality, security
and confidentiality on the taxpayer's personal satisfaction of the users of e-filling for
tax reporting, and also want to investigate the moderating role of service quality. The
population in this study are all individual taxpayers who use e-filling system as tax
reporting in Tax Office Pratama Tampan Pekanbaru. The sampling technique used
accidental sampling method which resulted sample of 100 respondents. We used
multiple linear regression and moderated regression analysis for hypothesis testing.
The results showed that security and confidentiality did not affect taxpayer
satisfaction, while system quality, information quality have significant effect on
taxpayer satisfaction. We also found that the service quality moderates the effect of
quality system, information quality, security and confidentiality on taxpayer
satisfaction.