The Effect of Service Quality, Transparency, and Trust on Taxpayer Satisfaction: A Case Study at The Samsat Office of Sumbawa Regency
Keywords:
Samsat, Service Quality, Taxpayer Satisfaction, Transparency, TrustAbstract
This study aims to analyze the influence of service quality, transparency, and trust on taxpayer satisfaction at the Samsat Office of Sumbawa Regency. Taxpayer satisfaction is an important indicator of public service performance, particularly in enhancing fiscal compliance among society.
The research method employed is a quantitative approach with a causal associative design. Primary data were collected through questionnaires distributed to 100 taxpayers in Sumbawa Regency, selected using purposive sampling. Data analysis was conducted using validity and reliability tests, classical assumption tests, and multiple linear regression with the assistance of SPSS. The results indicate that service quality, transparency, and trust have a positive and significant effect on taxpayer satisfaction, both partially and simultaneously. These findings suggest that consistent service quality improvement, openness of information, and the establishment of taxpayer trust in the Samsat institution are key factors in enhancing taxpayer satisfaction and compliance. Theoretically, this research contributes to the literature on customer satisfaction in public services, particularly in the field of regional taxation. Practically, the findings can serve as input for the Samsat Office of Sumbawa Regency in designing more effective, transparent, and taxpayer-oriented service strategies
References
Arens, A. A., Elder, R. J., & Beasley, M. S. (2017). Auditing and Assurance Services: An Integrated Approach. Pearson.
Aristoteles. (2004). Nicomachean Ethics. Translated by Terence Irwin. Hackett Publishing.
Benuf, K. (2019). Perlindungan Data Pribadi Konsumen dalam Transaksi Elektronik. Jurnal Hukum & Pembangunan, 49(3), 418–431.
Bapenda NTB. (2023). Laporan Tahunan Pendapatan Asli Daerah Provinsi Nusa Tenggara Barat. Mataram: Bapenda.
Cooper, D. R., & Schindler, P. S. (2014). Business Research Methods (12th ed.). McGraw-Hill Education.
Darwis, S., & Yuniarwati, Y. (2016). Implementasi COBIT 4.1 dalam Pengendalian Keamanan Sistem Informasi Pemerintah. Jurnal Teknologi Informasi, 9(2), 55–66.
Dewi, M. (2022). Analisis Kepuasan Wajib Pajak Terhadap Layanan SAMSAT di Jawa Timur. Jurnal Administrasi Publik, 8(1), 20–31.
Dwiyanto, A. (2006). Mewujudkan Good Governance Melalui Pelayanan Publik. Yogyakarta: Gadjah Mada University Press.
Fajar, R. (2023). Analisis Jalur Pengaruh Kualitas Pelayanan Terhadap Kepuasan Wajib Pajak. Jurnal Ekonomi Publik, 6(2), 102–115.
Ghozali, I. (2018). Aplikasi Analisis Multivariate dengan Program IBM SPSS 25. Semarang: Badan Penerbit Universitas Diponegoro.
Grönroos, C. (2007). Service Management and Marketing: Customer Management in Service Competition (3rd ed.). Wiley.
Hartati, A., & Hermawan, B. (2022). Model CIA Triad dalam Perlindungan Sistem Transaksi Elektronik. Jurnal Teknologi Informasi dan Komunikasi, 10(1), 45–60.
Hood, C. (2006). Transparency in Historical Perspective. In C. Hood & D. Heald (Eds.), Transparency: The Key to Better Governance? Oxford University Press.
Indonesian Corruption Watch. (2023). Laporan Pungutan Liar pada Layanan Publik. Jakarta: ICW.
John Rawls. (1971). A Theory of Justice. Harvard University Press.
Kotler, P., & Keller, K. L. (2012). Manajemen Pemasaran (13th ed.). Jakarta: Erlangga.
Lestari, S. (2021). Mixed Methods Study tentang Faktor Kepuasan Layanan Samsat. Jurnal Kebijakan Publik, 4(1), 60–75.
Mardiasmo. (2009). Akuntansi Sektor Publik. Yogyakarta: Andi.
Mareti, I., & Dwimulyani, S. (2019). Edukasi Pajak dan Kepatuhan di SAMSAT: Studi Kasus Jawa Barat. Jurnal Pajak Indonesia, 5(2), 89–97.
Mayer, R. C., Davis, J. H., & Schoorman, F. D. (1995). An Integrative Model of Organizational Trust. Academy of Management Review, 20(3), 709–734.
Moenir, H. A. S. (2010). Manajemen Pelayanan Umum di Indonesia. Jakarta: Bumi Aksara.
Nurmantu, S. (2010). Pengantar Perpajakan. Jakarta: Ghalia Indonesia.
Parasuraman, A., Zeithaml, V. A., & Berry, L. L. (1988). SERVQUAL: A Multiple-Item Scale for Measuring Consumer Perceptions of Service Quality. Journal of Retailing, 64(1), 12–40.
Putra, I. (2021). Analisis Kualitatif Kepercayaan Wajib Pajak Terhadap Layanan. Jurnal Administrasi dan Kebijakan Publik, 7(3), 119–128.
Rahayu, D., Nugraha, F., & Wulandari, R. (2023). Pengaruh Digitalisasi Layanan Pajak Terhadap Kepuasan Masyarakat. Jurnal Transformasi Digital, 2(1), 10–21.
Rini, S. (2024). Analisis Transparansi dan Kualitas Pelayanan Publik. Jurnal Akuntabilitas Publik, 9(2), 134–148.
Roberts, A. (2006). Blacked Out: Government Secrecy in the Information Age. Cambridge University Press.
Sari, L. (2020). Transparansi Sebagai Faktor Kepuasan Wajib Pajak. Jurnal Ilmu Administrasi Negara, 6(1), 45–58.
Sedarmayanti. (2011). Reformasi Administrasi Publik. Bandung: Mandar Maju.
Siagian, S. P. (2005). Manajemen Administrasi Publik. Jakarta: Bumi Aksara.
Subarkah, D., & Dewi, M. (2017). Pengaruh Layanan terhadap Kepatuhan Pajak Kendaraan. Jurnal Akuntansi Daerah, 3(1), 71–80.
Sugiyono. (2019). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta.
Sudarmanto, et al. (2022). Pengantar Metodologi Penelitian Kuantitatif. Surabaya: Unesa Press.
Tjiptono, F. (2012). Service Management: Mewujudkan Layanan Prima. Yogyakarta: Andi.
Umar, H. (2008). Metode Penelitian untuk Skripsi dan Tesis Bisnis. Jakarta: Raja Grafindo Persada.
Van Hoof, W., et al. (2025). Public Trust in Digital Health Innovation. International Journal of Public Health, 70(1), 1–15.
Wahjono, S. I. (2022). Keamanan Data dalam Fintech. Jurnal Teknologi Keuangan, 6(2), 78–89.
Yuliana, N. (2023). Peran Mediasi Kepercayaan dalam Model Kepuasan Layanan. Jurnal Manajemen Pelayanan Publik, 5(2), 145–157.
Yuwinanto, H. (2015). Jejak Digital dalam Transaksi Elektronik. Jurnal Ilmu Komputer, 9(1), 22–31.
Downloads
Published
Issue
Section
License
Copyright (c) 2025 Afika Nurmala, Aris Sugiarto (Author)
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
