ESTD PERPUSTAKAAN UNTAD
ESTD PERPUSTAKAAN UNTAD
| JudulKualitas Pelayanan Pajak Bumi Dan Bangunan Di Kantor Badan Pendapatan Daerah Kota Palu |
| Nama: LUSI PUSPITA ANGGRAINI |
| Tahun: 2021 |
| Abstrak Berdasarkan hasil penelitian yang diperoleh dapat disimpulkan bahwa Kualitas Pelayanan Pajak Bumi dan Bangunan di Kantor Badan Pendapatan daerah Kota Palu tidak baik. Karena dari kelima dimensi yaitu Tangibles (Terjangkau), Reliability (Handal), Responsive (Pertanggung Jawaban), Assurance (Jaminan), dan Empathy (Empati), ada tiga dimensi dalam kualitas layanan yang belum baik yaitu dimensi Tangibles (Terjangkau) dimana dari ruang yang disediakan kurang luas, bangku antrian kurang memadai, mesin nomor antrian yang tidak berfungsi, serta loket pembayaran hanya satu yang tersedia sehinnga belum sesuai dengan harapan pelanggan, dimensi Responsive (Pertanggung Jawaban) karena masih sering terjadi keterlambatan dalam pemprosesan dan pengecekan berkas diluar dari Standar Operasional Prosedur (SOP) pajak bumi dan bangunan, keterlambatan respon pegawai dalam menangani masalah yang dihadapi wajib pajak, dan juga pada waktu-waktu tertentu gangguan jaringan dapat menyebabkan sistem tidak berjalan dengan baik, dan dimensi Reliability (Handal) dimana masih sering terjadi keterlambatan dalam pemprosesan berkas yang terjadi karena gangguan jaringan maupun pegawai yang kadang sibuk dengan pekerjaan lain sehingga wajib pajak merasa kurang puas dengan pelayanan yang diberikan. Pada dimensi Assurance (Jaminan) dan Empathy (Empati) sudah baik, dilihat dari keramahan, sopan santun serta tutur kata petugas dan menyediakan layanan yang terpercaya dan disiplin serta dalam memberikan layanan yang tidak membeda-bedakan pelanggan. Kata Kunci : Tangibles (Terjangkau), Reliability (Handal), Responsive (Pertanggung Jawaban), Assurance (Jaminan), dan Empathy (Empati). This research aims to find out the quality of land and building tax services at the Regional Revenue Agency of Palu City. The research used the theory of Zeithmal (1990) in Muhammad Ramli (2014-23), where there are five dimensions of service quality, namely Tangibility, Reliability, Responsiveness, Assurance, and Empathy. The informants in this research were 7 (seven) people were selected through the purposive sampling technique. The research method used is descriptive qualitative. Data were collected through observation, interviews, and documentation. Based on the results obtained, it can be concluded that the quality of land and building tax services at the Regional Revenue Agency of Palu City is not good, there are three dimensions of poor service quality, namely the tangibility dimension where the space provided is not wide enough, the queue seats are less adequate, the queue number machine is not working, and only one payment counter is available so that it is not in line with customer expectations, the responsiveness dimension, there are still frequent delays in processing and checking files outside of the Standard Operating Procedure (SOP) for land and building tax, delay in employee response in dealing with problems faced by taxpayers, and also at certain times network disruptions can be causes the system not to run properly, and the reliability dimension, where there are still frequent delays in file processing that occur due to network disruptions and employees who are sometimes busy with other jobs so that taxpayers are not satisfied with the services provided. In the dimensions of assurance and empathy, it is good, seen from the friendliness, courtesy, and speech of the officers and provides trusted and disciplined service as well as in providing services that do not differentiate between customers. Keywords: Tangibility, Reliability, Responsiveness, Assurance, and Empathy. |