Penerapan Metode Kano Pada Analisis Kepuasan Wajib Pajak Terhadap Pelayanan Samsat Pemalang

Putri, Mawas Nabila (2025) Penerapan Metode Kano Pada Analisis Kepuasan Wajib Pajak Terhadap Pelayanan Samsat Pemalang. Other thesis, Institut Teknologi Sepuluh Nopember.

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Abstract

Penelitian ini bertujuan untuk menganalisis tingkat kepuasan wajib pajak terhadap pelayanan SAMSAT Pemalang menggunakan metode Kano dan regresi logistik ordinal. Tantangan yang dihadapi meliputi rendahnya kepuasan wajib pajak yang tercermin dari keluhan terhadap ketersediaan informasi, kecepatan layanan, dan keramahan petugas, khususnya pada layanan pajak kendaraan 5 tahunan. Penelitian ini mengkaji dimensi kualitas layanan yang mencakup Tangibles, Reliability, Responsiveness, Empathy, dan Assurance. Data diperoleh melalui kuesioner kepada wajib pajak yang melakukan pembayaran pajak kendaraan bermotor di SAMSAT Pemalang. Hasil analisis menunjukkan mayoritas wajib pajak adalah perempuan, berpendidikan SMA, bekerja di sektor swasta, dan berada pada kelompok usia muda hingga dewasa awal. Prioritas perbaikan layanan diberikan pada atribut pada kategori one-dimensional yang meliputi 4 dimensi kualitas layanan, yaitu Tangibles (Ketersediaan fasilitas pendukung, Ketersediaan petunjuk layanan pajak), Reliability (Ketepatan waktu pelayanan, Prosedur pendaftaran mudah, Kejelasan persyaratan, Biaya pajak kendaraan sesuai peraturan), Responsiveness (Kecepatan proses cek fisik kendaraan), dan Assurance (Keramahan dan kesopanan petugas, dan Kejelasan petugas dalam memberikan penjelasan prosedur). Faktor-faktor yang memengaruhi kepuasan wajib pajak di SAMSAT Pemalang adalah Ketersediaan fasilitas dan tempat pemeriksaan fisik kendaraan yang memadai, Ketersediaan papan informasi digital, Ketersediaan petunjuk layanan pajak, Kejelasan informasi persyaratan, Kecepatan respon pada media sosial, Ketersediaan petugas khusus informasi layanan pajak 5 tahunan, Ketersediaan petugas khusus informasi layanan pajak kendaraan, Kemampuan petugas dalam memberikan sosialisasi kepada wajib pajak, Keramahan dan kesopanan petugas, serta Ketersediaan sistem pembayaran non tunai.
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This study aims to analyze the level of taxpayer satisfaction with SAMSAT Pemalang services using the Kano method and ordinal logistic regression. The challenges faced include low taxpayer satisfaction as reflected in complaints about the availability of information, speed of service, and friendliness of officers, especially in the 5-yearly vehicle tax service. This study examines the dimensions of service quality which include Tangibles, Reliability, Responsiveness, Empathy, and Assurance. Data were obtained through questionnaires to taxpayers who pay motor vehicle tax at SAMSAT Pemalang. The results of the analysis show that the majority of taxpayers are women, have a high school education, work in the private sector, and are in the young to early adult age group. Priority for service improvement is given to attributes in the one-dimensional category which includes 4 dimensions of service quality, namely Tangibles (Availability of supporting facilities, Availability of tax service instructions), Reliability (Timeliness of service, Easy registration procedures, Clarity of requirements, Vehicle tax costs according to regulations), Responsiveness (Speed of vehicle physical check process), and Assurance (Friendliness and politeness of officers, and Clarity of officers in providing explanations of procedures). Factors that influence taxpayer satisfaction at SAMSAT Pemalang are the availability of adequate facilities and places for physical inspection of vehicles, the availability of digital information boards, the availability of tax service instructions, the clarity of information requirements, the speed of response on social media, the availability of special officers for 5-year tax service information, the availability of special officers for vehicle tax service information, the ability of officers to provide socialization to taxpayers, the friendliness and politeness of officers, and the availability of a non-cash payment system.

Item Type:	Thesis (Other)
Uncontrolled Keywords:	Kepuasan, Metode Kano, Regresi Logistik, SAMSAT Pemalang, Wajib Pajak, Kano Method, Logistic Regression, SAMSAT Pemalang, Taxpayers
Subjects:	H Social Sciences > HA Statistics > HA29 Theory and method of social science statistics H Social Sciences > HA Statistics > HA31.3 Regression. Correlation. Logistic regression analysis.
Divisions:	Faculty of Vocational > 49501-Business Statistics
Depositing User:	Mawas Nabila Putri
Date Deposited:	11 Feb 2025 03:58
Last Modified:	11 Feb 2025 03:58
URI:	http://repository.its.ac.id/id/eprint/118626

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