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.

Keywords: Perception, Expectation, Service Quality, Tax Audit