Analysis of the level of interest and level of taxpayer satisfaction with the quality of service at the East Belitung Samsat Office

https://doi.org/10.35912/sepp.v1i2.3714
Published: Nov 17, 2025

Abstract:

Purpose: This study examines whether there is a gap between taxpayers’ perceived importance and satisfaction with services at the East Belitung Samsat Office. This study focuses on evaluating the service quality dimensions tangibles, reliability, responsiveness, assurance, and empathy to determine whether the services provided align with public expectations.

Research methodology: The study employed a survey approach with a sample of 100 respondents selected through quota sampling, representing taxpayers who had received services at the Samsat Office. Secondary data, including employee profiles and statistical data on the number of taxpayers, were also used. The analysis applied The Wilcoxon Test was used to compare the perceived importance of each service dimension with the actual satisfaction level reported by respondents.

Results: The Wilcoxon test analysis demonstrated a statistically significant difference between importance and satisfaction across all five dimensions of service quality. This indicates that although taxpayers consider the services important, their actual experience with the services provided has not yet reached the expected standards.

Conclusion: The study concludes that the quality of services at the East Belitung Samsat Office does not fully meet taxpayers’ expectations, as significant service gaps were identified.

Limitations: This research is constrained by its sample size of only 100 respondents, obtained through quota sampling, which may not adequately represent the broader taxpayer population of East Belitung.

Contribution: This study contributes to the application of the SERVQUAL model in public sector services and provides valuable insights into service quality evaluation within the Indonesian tax administration context.

Keywords:
1. Level of Importance
2. Level of Satisfaction
3. Wilcoxon Test
Authors:
1 . Tri Astuti Ramadhani Haliza
Universitas Terbuka, Indonesia
2 . Lukas Purwoto
Universitas Terbuka, Indonesia
3 . Etty Puji Lestari
Universitas Terbuka, Indonesia
View PDF
How to Cite
Haliza, T. A. R. ., Purwoto, L. ., & Lestari, E. P. . (2025). Analysis of the level of interest and level of taxpayer satisfaction with the quality of service at the East Belitung Samsat Office. Studies in Economy and Public Policy, 1(2), 89–104. https://doi.org/10.35912/sepp.v1i2.3714
Download Citation
  1. Endnote/Zotero/Mendeley (RIS)
  2. BibTeX

Downloads

Download data is not yet available.
Issue & Section
Vol. 1 No. 2 (2025): November
Articles
Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

References

    Angraini, S., Reniati, R., Khairiyansyah, K., & Saputra, D. (2023). The Impact of Marketing Strategies and Service Quality on Customer Satisfaction: A Case Study of Massage Chair Service Users. International Journal of Magistravitae Management, 1(1), 14-31 https://doi.org/10.33019/ijomm.v1i1.2.

    Asrida, P. D. (2021). Pengaruh lokasi usaha, Kualitas Pelayanan dan Kualitas jasa terhadap Kepuasan Konsumen pada usaha jasa laundry di wilayah pejeng. Widyadari, 22(1), 229-240 https://doi.org/10.5281/zenodo.4661335.

    Cesariana, C., Juliansyah, F., & Fitriyani, R. (2022). Model keputusan pembelian melalui kepuasan konsumen pada marketplace: Kualitas produk dan kualitas pelayanan (Literature review manajemen pemasaran). Jurnal Manajemen Pendidikan Dan Ilmu Sosial, 3(1), 211-224 https://doi.org/10.38035/jmpis.v3i1

    Dewi, R. C., & Suparno, S. (2022). Mewujudkan good governance melalui pelayanan publik. Jurnal Media Administrasi, 7(1), 78-90 .

    Fauziah, F. (2021). Pengaruh Keadilan, Kualitas Layanan Dan Kemungkinan Terdeteksinya Kecurangan Terhadap Persepsi Wajib Pajak Mengenai Etika Penggelapan Pajak (Tax Evasion). Jurnal Akuntansi UMMI, 2(1), 111-125 https://doi.org/10.37150/jammi.v2i1.1350.

    Fraenkel, J., Wallen, N., & Hyun, H. (1993). How to Design and Evaluate Research in Education 10th ed: McGraw-Hill Education.

    Ghasemi, A., & Zahediasl, S. (2012). Normality tests for statistical analysis: a guide for non-statisticians. International journal of endocrinology and metabolism, 10(2), 486. doi:https://doi.org/10.5812/ijem.3505

    Hardana, A. (2024). Pondok Pesantren's Transformational Leadership Analysis of the Financial Reporting Company's Accountability. Studi Akuntansi, Keuangan, Dan Manajemen, 4(1), 1-11 https://doi.org/10.35912/sakman.v4i1.2778.

    Hardiyansyah, H. (2018). Kualitas pelayanan publik: Konsep, dimensi, indikator dan implementasinya: Gava Media .

    Hartatik, O. (2023). BAB III ELEMEN STATISTIK. PENGANTAR, 29.

    Hidayah, S. H. N. (2020). Pengaruh kualitas pelayanan dan kompetensi dosen terhadap Kepuasan mahasiswa ekonomi IKIP PGRI Bojonegoro. Jurnal Pendidikan Edutama, - https://doi.org/10.59841/glory.v1i4.408.

    Irrawati, M. D., & Mukaramah, M. (2024). Implementasi metode regresi linear berganda untuk mengatasi pelanggaran asumsi klasik. Studi Akuntansi, Keuangan, Dan Manajemen, 3(2), 83-94 https://doi.org/10.35912/sakman.v3i2.2743.

    Ismayani, A. (2019). Metodologi penelitian: Syiah Kuala University Press.

    Juliandi, A., & Manurung, S. (2014). Metodologi Penelitian Bisnis, Konsep dan Aplikasi: Sukses Menulis Skripsi & Tesis Mandiri: Umsu Press.

    Juliandi, A., Manurung, S., & Satriawan, B. (2018). Mengolah data penelitian bisnis dengan SPSS: Lembaga Penelitian dan Penulisan Ilmiah AQLI.

    Kalinowski, M., & Prejs, E. (2021). Developing The Concept Of A Tax Law Relationship–Assumptions Concerning Scientific Research On This Issue. Financial Law Review(24 (4)), 102-121 https://doi.org/10.4467/22996834FLR.21.035.15402.

    Kerlinger, P. (2000). Avian mortality at communication towers: a review of recent literature, research, and methodology.

    Kurniawati, N. S. E., & Artaningrum, R. G. (2024). Penerapan Strategi Pemasaran untuk Meningkatkan Penjualan Mobil Bekas di Heaven Motor. Stud. Akuntansi, Keuangan, dan Manaj, 4(1), 69-79 https://doi.org/10.35912/sakman.v4i1.3166.

    Mishra, P., Pandey, C. M., Singh, U., Gupta, A., Sahu, C., & Keshri, A. (2019). Descriptive statistics and normality tests for statistical data. Annals of cardiac anaesthesia, 22(1), 67-72. doi:https://doi.org/10.4103/aca.ACA_157_18

    Mubarok, A. R. N., & Hidayat, R. (2024). Analisis Strategi Pemasaran untuk Meningkatkan Enquiry Penjualan Ekspor Petikemas di PT. Samudera Indonesia. Studi Akuntansi, Keuangan, Dan Manajemen, 3(2), 95-105.

    Muttaqin, F. (2023). Analisis Pajak Bumi Dan Bangunan Di Indonesia Menurut Perspektif Ekonomi Islam. Islamic Banking & Economic Law Studies (I-BEST), 2(2), 89-100.

    Nahm, F. S. (2016). Nonparametric statistical tests for the continuous data: the basic concept and the practical use. Korean journal of anesthesiology, 69(1), 8-14. doi:https://doi.org/10.4097/kjae.2016.69.1.8

    Nasihah, D. (2020). Pengaruh Kualitas Pelayanan terhadap Kepuasan Masyarakat di Kantor SAMSAT Pati. Jurnal Akuntansi Dan Pajak, 21(01), 176-185.

    Ndraha, T. (2003). Kybernology (ilmu pemerintahan baru).

    Oliver, R. L., Balakrishnan, P. S., & Barry, B. (1994). Outcome satisfaction in negotiation: A test of expectancy disconfirmation. Organizational Behavior and Human Decision Processes, 60(2), 252-275 https://doi.org/10.37600/ekbi.v3i1.119.

    Schnaars, S. P. (1991). Marketing strategy: a customer-driven approach. (No Title).

    Simarmata, P. P., Simarmata, H. M. P., & Saragih, D. Y. (2020). Kualitas Pelayanan Kantor Kecamatan Terhadap Kepuasan Masyarakat Dolok Batu Nanggar Di Kabupaten Simalungun. Jurnal Ekonomi dan Bisnis (EK dan BI), 3(1), 241-247 https://doi.org/10.37600/ekbi.v3i1.

    Siregar, A. M. (2013). Persepsi Masyarakat Terhadap Kualitas Pelayanan Publik pada Dinas Kependudukan dan Catatan Sipil Kota Medan. Universitas Medan Area.

    Sugiyono, S. (2017). Metode penelitian bisnis: pendekatan kuantitatif, kualitatif, kombinasi, dan R&D. Bandung: CV. Alfabeta.

    Supranto, J. (2009). Statistik: Teori dan aplikasi.

    Susanti, S., Reniati, R., & Warlina, L. (2024). Analysis of service quality on consumer satisfaction data from the central statistics agency of Belitung Regency. Journal of Multidisciplinary Academic Business Studies, 2(1), 199-213. doi:https://doi.org/10.35912/jomabs.v2i1.2534

    Thalib, M. A., Suaib, R., Lawani, N. L., & Aldi, M. (2024). Understanding Capital Accounting Practices by Laundry Entrepreneurs Based on Local Wisdom Values. Studi Akuntansi, Keuangan, Dan Manajemen, 3(2), 71-81.

    Tiimub, B. M., Christophé, N., Atepre, B. A., Tiimob, R. W., Tiimob, G. L., Tiimob, E. N., . . . Agyenta, J. J. (2023). Crop production potential of reclaimed mine sites for sustainable livelihoods. Journal of Multidisciplinary Academic and Practice Studies, 1(1), 1-13. doi:https://doi.org/10.35912/jomaps.v1i1.1785

    Tjiptono, F. (1997). Prinsip-prinsip total quality service.

    Wahyuni, T. (2020). Memperkuat Responsivitas Penyelenggaraan Paten Di Kecamatan Samarinda Ulu. Jurnal Administrative Reform, 8(2), 69-84.

    Werang, B. R. (2015). Pendekatan kuantitatif dalam penelitian sosial: Calpulis.

    Yulianah, S. (2022). Metodelogi Penelitian Sosial: CV Rey Media Grafika.

    Yulianto, E. E. (2018). Analisis Kualitas Pelayanan Dengan Metode Servqual dan QFD Pada Restoran Carnis Surabaya. UNIVERSITAS 17 AGUSTUS 1945.

  1. Angraini, S., Reniati, R., Khairiyansyah, K., & Saputra, D. (2023). The Impact of Marketing Strategies and Service Quality on Customer Satisfaction: A Case Study of Massage Chair Service Users. International Journal of Magistravitae Management, 1(1), 14-31 https://doi.org/10.33019/ijomm.v1i1.2.
  2. Asrida, P. D. (2021). Pengaruh lokasi usaha, Kualitas Pelayanan dan Kualitas jasa terhadap Kepuasan Konsumen pada usaha jasa laundry di wilayah pejeng. Widyadari, 22(1), 229-240 https://doi.org/10.5281/zenodo.4661335.
  3. Cesariana, C., Juliansyah, F., & Fitriyani, R. (2022). Model keputusan pembelian melalui kepuasan konsumen pada marketplace: Kualitas produk dan kualitas pelayanan (Literature review manajemen pemasaran). Jurnal Manajemen Pendidikan Dan Ilmu Sosial, 3(1), 211-224 https://doi.org/10.38035/jmpis.v3i1
  4. Dewi, R. C., & Suparno, S. (2022). Mewujudkan good governance melalui pelayanan publik. Jurnal Media Administrasi, 7(1), 78-90 .
  5. Fauziah, F. (2021). Pengaruh Keadilan, Kualitas Layanan Dan Kemungkinan Terdeteksinya Kecurangan Terhadap Persepsi Wajib Pajak Mengenai Etika Penggelapan Pajak (Tax Evasion). Jurnal Akuntansi UMMI, 2(1), 111-125 https://doi.org/10.37150/jammi.v2i1.1350.
  6. Fraenkel, J., Wallen, N., & Hyun, H. (1993). How to Design and Evaluate Research in Education 10th ed: McGraw-Hill Education.
  7. Ghasemi, A., & Zahediasl, S. (2012). Normality tests for statistical analysis: a guide for non-statisticians. International journal of endocrinology and metabolism, 10(2), 486. doi:https://doi.org/10.5812/ijem.3505
  8. Hardana, A. (2024). Pondok Pesantren's Transformational Leadership Analysis of the Financial Reporting Company's Accountability. Studi Akuntansi, Keuangan, Dan Manajemen, 4(1), 1-11 https://doi.org/10.35912/sakman.v4i1.2778.
  9. Hardiyansyah, H. (2018). Kualitas pelayanan publik: Konsep, dimensi, indikator dan implementasinya: Gava Media .
  10. Hartatik, O. (2023). BAB III ELEMEN STATISTIK. PENGANTAR, 29.
  11. Hidayah, S. H. N. (2020). Pengaruh kualitas pelayanan dan kompetensi dosen terhadap Kepuasan mahasiswa ekonomi IKIP PGRI Bojonegoro. Jurnal Pendidikan Edutama, - https://doi.org/10.59841/glory.v1i4.408.
  12. Irrawati, M. D., & Mukaramah, M. (2024). Implementasi metode regresi linear berganda untuk mengatasi pelanggaran asumsi klasik. Studi Akuntansi, Keuangan, Dan Manajemen, 3(2), 83-94 https://doi.org/10.35912/sakman.v3i2.2743.
  13. Ismayani, A. (2019). Metodologi penelitian: Syiah Kuala University Press.
  14. Juliandi, A., & Manurung, S. (2014). Metodologi Penelitian Bisnis, Konsep dan Aplikasi: Sukses Menulis Skripsi & Tesis Mandiri: Umsu Press.
  15. Juliandi, A., Manurung, S., & Satriawan, B. (2018). Mengolah data penelitian bisnis dengan SPSS: Lembaga Penelitian dan Penulisan Ilmiah AQLI.
  16. Kalinowski, M., & Prejs, E. (2021). Developing The Concept Of A Tax Law Relationship–Assumptions Concerning Scientific Research On This Issue. Financial Law Review(24 (4)), 102-121 https://doi.org/10.4467/22996834FLR.21.035.15402.
  17. Kerlinger, P. (2000). Avian mortality at communication towers: a review of recent literature, research, and methodology.
  18. Kurniawati, N. S. E., & Artaningrum, R. G. (2024). Penerapan Strategi Pemasaran untuk Meningkatkan Penjualan Mobil Bekas di Heaven Motor. Stud. Akuntansi, Keuangan, dan Manaj, 4(1), 69-79 https://doi.org/10.35912/sakman.v4i1.3166.
  19. Mishra, P., Pandey, C. M., Singh, U., Gupta, A., Sahu, C., & Keshri, A. (2019). Descriptive statistics and normality tests for statistical data. Annals of cardiac anaesthesia, 22(1), 67-72. doi:https://doi.org/10.4103/aca.ACA_157_18
  20. Mubarok, A. R. N., & Hidayat, R. (2024). Analisis Strategi Pemasaran untuk Meningkatkan Enquiry Penjualan Ekspor Petikemas di PT. Samudera Indonesia. Studi Akuntansi, Keuangan, Dan Manajemen, 3(2), 95-105.
  21. Muttaqin, F. (2023). Analisis Pajak Bumi Dan Bangunan Di Indonesia Menurut Perspektif Ekonomi Islam. Islamic Banking & Economic Law Studies (I-BEST), 2(2), 89-100.
  22. Nahm, F. S. (2016). Nonparametric statistical tests for the continuous data: the basic concept and the practical use. Korean journal of anesthesiology, 69(1), 8-14. doi:https://doi.org/10.4097/kjae.2016.69.1.8
  23. Nasihah, D. (2020). Pengaruh Kualitas Pelayanan terhadap Kepuasan Masyarakat di Kantor SAMSAT Pati. Jurnal Akuntansi Dan Pajak, 21(01), 176-185.
  24. Ndraha, T. (2003). Kybernology (ilmu pemerintahan baru).
  25. Oliver, R. L., Balakrishnan, P. S., & Barry, B. (1994). Outcome satisfaction in negotiation: A test of expectancy disconfirmation. Organizational Behavior and Human Decision Processes, 60(2), 252-275 https://doi.org/10.37600/ekbi.v3i1.119.
  26. Schnaars, S. P. (1991). Marketing strategy: a customer-driven approach. (No Title).
  27. Simarmata, P. P., Simarmata, H. M. P., & Saragih, D. Y. (2020). Kualitas Pelayanan Kantor Kecamatan Terhadap Kepuasan Masyarakat Dolok Batu Nanggar Di Kabupaten Simalungun. Jurnal Ekonomi dan Bisnis (EK dan BI), 3(1), 241-247 https://doi.org/10.37600/ekbi.v3i1.
  28. Siregar, A. M. (2013). Persepsi Masyarakat Terhadap Kualitas Pelayanan Publik pada Dinas Kependudukan dan Catatan Sipil Kota Medan. Universitas Medan Area.
  29. Sugiyono, S. (2017). Metode penelitian bisnis: pendekatan kuantitatif, kualitatif, kombinasi, dan R&D. Bandung: CV. Alfabeta.
  30. Supranto, J. (2009). Statistik: Teori dan aplikasi.
  31. Susanti, S., Reniati, R., & Warlina, L. (2024). Analysis of service quality on consumer satisfaction data from the central statistics agency of Belitung Regency. Journal of Multidisciplinary Academic Business Studies, 2(1), 199-213. doi:https://doi.org/10.35912/jomabs.v2i1.2534
  32. Thalib, M. A., Suaib, R., Lawani, N. L., & Aldi, M. (2024). Understanding Capital Accounting Practices by Laundry Entrepreneurs Based on Local Wisdom Values. Studi Akuntansi, Keuangan, Dan Manajemen, 3(2), 71-81.
  33. Tiimub, B. M., Christophé, N., Atepre, B. A., Tiimob, R. W., Tiimob, G. L., Tiimob, E. N., . . . Agyenta, J. J. (2023). Crop production potential of reclaimed mine sites for sustainable livelihoods. Journal of Multidisciplinary Academic and Practice Studies, 1(1), 1-13. doi:https://doi.org/10.35912/jomaps.v1i1.1785
  34. Tjiptono, F. (1997). Prinsip-prinsip total quality service.
  35. Wahyuni, T. (2020). Memperkuat Responsivitas Penyelenggaraan Paten Di Kecamatan Samarinda Ulu. Jurnal Administrative Reform, 8(2), 69-84.
  36. Werang, B. R. (2015). Pendekatan kuantitatif dalam penelitian sosial: Calpulis.
  37. Yulianah, S. (2022). Metodelogi Penelitian Sosial: CV Rey Media Grafika.
  38. Yulianto, E. E. (2018). Analisis Kualitas Pelayanan Dengan Metode Servqual dan QFD Pada Restoran Carnis Surabaya. UNIVERSITAS 17 AGUSTUS 1945.