Article Sidebar

Download
PDF
Statistic
Read Counter : 368 Download : 235

Downloads

Download data is not yet available.

Main Article Content

Abstract

The principle of customer satisfaction becomes very relevant in tax agencies, where good service can create a positive experience for taxpayers. This research aims to determine how the implementation of Service Excellence at the Tax Service Office influences customer perception and satisfaction and to choose the positive impact of Service Excellence on interactions between tax officers and taxpayers on the level of customer satisfaction at the Tax Service Office. The structure of this research literature review reflects the systematic approach applied in conducting a literature review to support understanding the impact of Service Excellence on customer satisfaction at the Tax Service Office. This research shows that implementing Service Excellence at the Tax Service Office provides better service and creates better relationships between tax institutions and taxpayers. If applied consistently, these principles can sustainably impact customer satisfaction, taxpayer compliance, and the image of tax institutions in society.

Keywords

Excellent Service Customer Satisfaction Tax Services

Article Details

Creative Commons License

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

How to Cite
Hardini, R., & Digdowiseiso, K. (2023). The Impact of Service Excellence on Customer Satisfaction in Tax Service Offices: A Systematic Literature Review. Atestasi : Jurnal Ilmiah Akuntansi, 6(2), 776–784. https://doi.org/10.57178/atestasi.v6i2.765
Download Citation
Endnote/Zotero/Mendeley (RIS)
BibTeX

References

  1. Adhimatra, a. A. G. W., & noviari, n. (2018). Pengaruh kondisi keuangan wajib pajak, kualitas pelayanan fiskus, dan sanksi perpajakan pada kepatuhan wajib pajak orang pribadi di kantor pelayanan pajak pratama denpasar timur. E-jurnal akuntansi. https://doi.org/10.24843/eja.2018.v25.i01.p27
  2. Anwari, a., & bandiyono, a. (2021). Analisis penyelesaian permohonan restitusi pajak pada masa pandemi covid-19 di kantor pelayanan pajak pratama baubau. Educoretax, 1(1). https://doi.org/10.54957/educoretax.v1i1.3
  3. Ayu, g. L., sriwiyanti, e., & damanik, e. O. (2022). Pengaruh kesadaran wajib pajak, pelayanan perpajakan dan kepatuhan wajib pajak umkm terhadap penerimaan pajak pada kantor pelayanan pajak pratama pematangsiantar. Jurnal ilmiah accusi, 4(1). https://doi.org/10.36985/jia.v4i1.347
  4. Bandiyono, a., & septiana, b. F. (2018). Pelaksanaan e-billing pajak pada kantor pelayanan pajak. Jurnal kebijakan publik, 9(1).
  5. Darmayasa, i. N., pariani, p. A. R., & mandia, i. N. (2022). Moral pajak, pemeriksaan, sanksi, kepatuhan pajak umkm: peran moderasi kesadaran pajak. Jurnal pajak dan keuangan negara, 3(2).
  6. Firmansyah, d., & zanora, e. (2021). Pengaruh budaya organisasi dan komitmen organisasional terhadap kinerja pegawai kantor pelayanan pajak pratama bireuen. Variasi : majalah ilmiah universitas almuslim, 13(1). https://doi.org/10.51179/vrs.v13i1.526
  7. Irawan, f., & erdika, f. A. P. (2021). Analisis atas penerapan peraturan pemerintah nomor 23 tahun 2018 di kantor pelayanan pajak pratama malang selatan. Jurnal pajak indonesia (indonesian tax review), 5(1). https://doi.org/10.31092/jpi.v5i1.1054
  8. Jaya, i. M. A. S., & supriyadi, s. (2021). Efektivitas pelaksanaan penagihan pajak di kpp pratama denpasar barat pada masa pandemi covid-19. Jurnal pajak indonesia (indonesian tax review), 5(2). https://doi.org/10.31092/jpi.v5i2.1396
  9. Lahay, p., kantohe, m., & marunduh, a. (2022). Analisis penerapan insentif pajak bagi wajib pajak umkm yang terdampak covid-19 di kota manado. Jurnal akuntansi manado (jaim). Https://doi.org/10.53682/jaim.v3i1.2406
  10. Nadia, h., rahayu, s., & yustien, r. (2021). Pengaruh sunset policy, tax amnesty, sanksi pajak dan pelayanan fiskus terhadap kepatuhan wajib pajak pada kantor pelayanan pajak pratama jambi. Jambi accounting review (jar), 1(2). https://doi.org/10.22437/jar.v1i2.13555
  11. Nasution, a., & ferrian, m. (2017). Dampak pengetahuan pajak dan kualitas pelayanan petugas pajak terhadap kepatuhan wajib pajak orang pribadi (studi kasus : kpp pratama binjai). Jurnal akuntansi bisnis dan publik, 1(1).
  12. Pulu, f., moroki, f., & tala, o. (2022). Analisis penerapan tax amnesty jilid i di kantor pelayanan pajak pratama manado. Jurnal akuntansi manado (jaim). https://doi.org/10.53682/jaim.v3i2.2394
  13. Riyadi, m. E. Y., & erdiansyah, r. (2023). Pengaruh kualitas pelayanan dan kualitas produk terhadap loyalitas pelanggan melalui kepuasan konsumen. Jurnal manajemen bisnis dan kewirausahaan, 7(2). https://doi.org/10.24912/jmbk.v7i2.23357
  14. Saputra, d., dewi, r. C., & afriani, v. (2022). Dampak sosialisasi perpajakan, pemahaman wajib pajak, tarif pajak, sanksi pajak dan kualitas pelayanan fiskus terhadap kepatuhan wajib pajak. Journal of business and economics (jbe) upi yptk, 7(2). https://doi.org/10.35134/jbeupiyptk.v7i2.142
  15. Sayudha, v. B. T., & suryarini, t. (2020). Pengaruh pemanfaatan teknologi informasi dan kesesuaian tugas teknologi informasi terhadap kinerja kantor pelayanan pajak pratama. Akses: jurnal ekonomi dan bisnis, 15(2). https://doi.org/10.31942/akses.v15i2.3785
  16. Tombokan, f., kawet, l., & uhing, y. (2015). Pengaruh kualitas pelayanan, citra merek terhadap kepuasan konsumen pengguna taplus bni kantor cabang utama manado. Jurnal emba, 3(3).
  17. Wibawa, a. J. A. (2020). Evaluasi pelaksanaan program pengampunan pajak 2016 (studi pada kantor pelayanan pajak pratama surakarta dan kantor pelayanan pajak pratama boyolali). Abis: accounting and business information systems journal, 5(4). https://doi.org/10.22146/abis.v5i4.59241
  18. Widajantie, t. D., & anwar, s. (2020). Pengaruh program pemutihan pajak kendaraan bermotor, kesadaran wajib pajak, sosialisasi pajak, dan pelayanan terhadap kepatuhan wajib pajak kendaraan bermotor. Behavioral accounting journal, 3(2).