PENGARUH SERVICE EXCELLENT TERHADAP KEPATUHAN FORMAL WAJIB PAJAK BADAN PADA KPP PRATAMA GRESIK

Introduction: The government has launched a program called Service
Excellent to improve the quality of service to the community. Through
this program, government officials are expected to provide the best
service to the community through the skills, attitude, appearance,
attention, action and responsibility and coordinated, as well as providing
the best solutions for the needs of the community. In the marketing
world, this process is called Service Excellent. One of the government
agencies that are running Service Excellent is the Tax Office Primary
Gresik. The Service Excellent formal compliance can affect corporate
taxpayers effective Tax Office Primary Gresik.
Methods: Service Excellent in Tax Office Primary Gresik can be measured
by physical evidence, reliability, responsiveness, assurance and empathy.
The technique of collecting data through questionnaires. The analysis
method used is multiple linear regression and hypothesis testing to
determine the effect formal service excellent adherence corporate
taxpayers. Analysis of the data used include validity test, reliability test,
normality test, multicollinearity test, heterocedastisity test,
autocorrelation test, and hypothesis testing (t test partial and F test
simultaneous).
Results: The results of this study are variables simultaneously physical
evidence, reliability, responsiveness, assurance and empathy influence
the formal obedience corporate taxpayers, while only partial assurance
and empathy variables that influence the formal obedience corporate
taxpayers.
Conclusion and suggestion: Tax Office Primary Gresik should improve
and pay more attention about variables simultaneously physical
evidence, reliability, and responsiveness to achieve customer satisfaction
with service excellent.