THE EFFECT OF MODERNIZATION OF TAX ADMINISTRATION SYSTEM AND QUALITY OF SERVICE ON TAXPAYER SATISFACTION IN THE SAMSAT OFFICE BONE BOLANGO DISTRICT

Abstract

This study aims to determine the effect of the modernization of the tax administration system and service quality on the satisfaction of motor vehicle taxpayers in the Samsat Office of Bone Bolango Regency partially or simultaneously. The approach in this research is quantitative. The research method is ex post facto. This research design is in the form of causality. The data analysis technique used is multiple regression. The results showed that (1) the modernization of the tax administration system had a positive and significant effect on the quality of service at the Samsat Office of Bone Bolango Regency. (2) The modernization of the tax administration system has a positive and significant effect on motor vehicle taxpayer satisfaction at the Samsat Office of Bone Bolango Regency. (3) Service quality has a positive and significant effect on satisfaction of motor vehicle taxpayers at the Sams Office at Bone Bolango Regency. (4) Modernization of the tax administration system that is mediated by service quality has a positive and significant effect on motor vehicle taxpayer satisfaction at the Samsat Office of Bone Bolango Regency. So that service quality is a good intervening variable to accelerate the influence of the modernization of the tax administration system in increasing the satisfaction of motor vehicle taxpayers at the Samsat Office of Bone Bolango Regency.