ANALISIS PENGARUH KUALITAS JASA TERHADAP KEPUASAN WAJIB PAJAK DAN CITRA BADAN PENDAPATAN DAERAH KABUPATEN ROKAN HULU (STUDI KASUS PADA WAJIB PAJAK INDIVIDUAL PAJAK BUMI DAN BANGUNAN DI KABUPATEN ROKAN HULU)

Abstract

This study aims to analyze the effect of interaction quality, physical
quality and quality of individual results on taxpayer satisfaction. Effect of
interaction quality, physical quality and quality of results individually on the body
image. And the influence of taxpayer satisfaction on the image of the Regional
Revenue Agency of Rokan Hulu Regency. The research population was
compulsory land and building tax in 16 sub-districts in Rokan Hulu Regency in
the year 172.151 taxpayers. The total sample obtained was 204 taxpayers. The
sampling technique used is proportional. The analysis technique used in this study
is the path analysis with the help of the SPSS program. The results of this study
indicate that the Quality of Interaction, Physical Environment and Quality of
results affect the satisfaction of taxpayers. The Quality of Interactions, Physical
Environmental Quality and Quality of Results affect the coorporate image.
Taxpayer Satisfaction has a significant effect on Agency Image. The better
Taxpayer Satisfaction that will positively improve the Agency Image. The quality
of interaction, physical environment and quality of results have a significant effect
on body image through taxpayer satisfaction