Pengaruh Kualitas Pelayanan, Sosialisasi Masyarakat, dan Kepercayaan terhadap Kepuasan Wajib Pajak di BPPRD Kabupaten Merangin

Hilda Hilda, Alex Ferdinal, Kelik Purwanto

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Penelitian ini dilakukan untuk mengetahui Pengaruh Kualitas Pelayanan, Sosialisasi Masyarakat dan Kepercayaan Terhadap Kepuasan Wajib Pajak Pada Badan Pengelola Pajak dan Retribusi Daerah (BPPRD) Kabupaten Merangin. Tujuan penelitian ini dilakukan untuk mengkaji dan menganalisis Kualitas Pelayanan, Sosialisasi Masyarakat dan Kepercayaan Terhadap Kepuasan Wajib Pajak Pada Badan Pengelola Pajak dan Retribusi Daerah (BPPRD) Kabupaten Merangin. Penelitian ini menggunakan metode penelitian kuantitatif dengan pengambilan data menggunakan kuesioner yang dilakukan pada bulan Maret sampai April 2026 dengan jumlah populasi 150 responden dan sampel yang didapatkan sebanyak 150 responden yang dihitung menggunakan kriteria Hair et al. Teknik analisis data yang digunakan yaitu uji validitas, uji reabilitas, analisis deskriptif, analisis korelasi, analisis linier berganda, uji asumsi klasik, uji t, uji f dan uji determinasi (R2). Hasil penelitian ini menunjukkan bahwa variabel Kualitas Pelayanan, Sosialisasi Masyarakat dan kepercyaan secara parsial dan simultan berpengaruh positif dan signifikan terhadap Kepuasan Wajib Pajak Pada Badan Pengelola Pajak dan Retribusi Daerah (BPPRD) Kabupaten Merangin. Nilai R2 adalah 0,893 yang berarti semua variabel independen dapat mempengaruhi variabel dependen sebesar 89,3% sedangkan sisanya 10,7% dipengaruhi oleh faktor lainnya yang tidak diuji dalam penelitian ini.

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Referensi


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DOI: https://doi.org/10.37531/mirai.v12i1.12683

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