Analisis Persepsi Dan Harapan Wajib Pajak Badantentang Kualitas Pelayanan Pemeriksaan Pajak (Studi Empiris Wajib Pajak Badan di Kota Padang)
Abstract: This research aims
to analyze the differences in perceptions and expectations of Corporate
Taxpayers about tax audit service quality. The population of this research is
the Taxpayers in Padang who are listed in KPP Primary Padang as at December 31,
2012. The research sample was determined by the method of purposive sampling to
obtain a sample of 238 Taxpayers. Based on the results of the t-test analysis
specifically by paired sample t-test with a significance level of 0.05, this
study concluded that there was a difference between perceptions and
expectations about the quality of the tax audit services in Padang. Therefore,
the hypothesis Ho was rejected and Ha was accepted in which the value of sig
was 0.000 < 0.05. There were some suggestions in relation to this study such
as follows: 1) The Tax Office Primary Padang should be able to improve the
quality of the service in terms of physical form, reliability, responsiveness,
assurance and empathy; 2) Further research should be able to conduct similar
studies in various and wider scope of regions; 3) The tax inspectors should be
able to increase their service.
Penulis: Poppy Veone Helsya
Kode Jurnal: jpakuntansidd140726
