Pengaruh Kualitas Pelayanan terhadap Kepuasan Masyarakat Wajib Pajak Bappenda Kabupaten Bogor

Abstract

Penelitian ini dilatarbelakangi oleh berbagai permasalahan yang muncul dalam pelayanan publik di Bappenda Kabupaten Bogor, khususnya pada layanan perpajakan. Beberapa indikasi masalah yang teridentifikasi meliputi adanya keluhan masyarakat terkait kualitas pelayanan, penanganan pengaduan yang belum optimal, serta keterbatasan sarana dan prasarana pendukung. Kondisi tersebut menuntut adanya evaluasi menyeluruh untuk meningkatkan kualitas pelayanan yang lebih responsif, andal, dan berorientasi pada kepuasan masyarakat wajib pajak. Tujuan penelitian ini adalah untuk menganalisis pengaruh kualitas pelayanan terhadap kepuasan masyarakat wajib pajak di Bappenda Kabupaten Bogor dengan menggunakan pendekatan SERVQUAL yang mencakup lima dimensi utama, yaitu kehandalan, daya tanggap, jaminan, empati, dan bukti fisik. Penelitian dilakukan dengan metode voluntary sampling yang melibatkan 250 responden wajib pajak yang bersedia mengisi kuesioner. Pengumpulan data dilaksanakan pada periode Januari–Februari 2025, menggunakan instrumen penelitian berupa kuesioner berskala Likert. Analisis data dilakukan dengan metode Structural Equation Modeling – Partial Least Square (SEM-PLS) untuk menguji hubungan dan pengaruh antar variabel. Hasil penelitian menunjukkan bahwa empat dimensi SERVQUAL, yaitu kehandalan, jaminan, empati, dan bukti fisik, memiliki pengaruh signifikan terhadap kepuasan wajib pajak. Kehandalan menjadi faktor paling dominan, yang tercermin dari ketepatan waktu layanan, konsistensi prosedur, dan keakuratan informasi yang diberikan. Dimensi jaminan berkaitan erat dengan profesionalisme petugas, keamanan data pribadi, dan kepercayaan masyarakat terhadap lembaga. Empati tercermin dari sikap ramah, perhatian, serta perlakuan adil petugas terhadap wajib pajak. Bukti fisik mencakup kenyamanan fasilitas pelayanan, kebersihan, dan penampilan profesional petugas. Sebaliknya, dimensi daya tanggap tidak berpengaruh signifikan terhadap kepuasan wajib pajak, menunjukkan bahwa masyarakat lebih mengutamakan kepastian prosedural dan keakuratan layanan dibandingkan dengan kecepatan respons. Implikasi dari penelitian ini adalah perlunya penguatan aspek keandalan dan jaminan dalam pelayanan publik di Bappenda Kabupaten Bogor. Beberapa rekomendasi yang diajukan meliputi peningkatan kompetensi dan profesionalisme petugas melalui pelatihan berkelanjutan, optimalisasi digitalisasi layanan untuk mempermudah akses dan mempercepat proses pelayanan, serta penerapan sistem umpan balik yang efektif untuk menampung keluhan dan saran masyarakat secara real time.

This research is motivated by various problems that arise in public services in Bappenda Bogor Regency, especially in tax services. Some indications of problems identified include public complaints related to service quality, suboptimal complaint handling, and limited supporting facilities and infrastructure. This condition requires a thorough evaluation to improve the quality of services that are more responsive, reliable, and oriented towards the satisfaction of the taxpayer community. The purpose of this study is to analyze the influence of service quality on the satisfaction of the taxpayer community in Bappenda Bogor Regency by using the SERVQUAL approach which includes five main dimensions, namely reliability, responsiveness, assurance, empathy, and physical evidence. The research was conducted using a voluntary sampling method involving 250 taxpayer respondents who were willing to fill out a questionnaire. Data collection was carried out in the January-February 2025 period, using research instruments in the form of Likert scale questionnaires. Data analysis was carried out using the Structural Equation Modeling – Partial Least Square (SEM-PLS) method to test the relationship and influence between variables. The results of the study show that the four dimensions of SERVQUAL, namely reliability, assurance, empathy, and physical evidence, have a significant influence on taxpayer satisfaction. Reliability is the most dominant factor, which is reflected in the timeliness of the service, the consistency of procedures, and the accuracy of the information provided. The assurance dimension is closely related to the professionalism of officers, the security of personal data, and public trust in the institution. Empathy is reflected in the officers' friendly, attentive, and fair treatment of taxpayers. Physical evidence includes the comfort of the service facilities, cleanliness, and the professional appearance of the officers. In contrast, the responsiveness dimension had no significant effect on taxpayer satisfaction, suggesting that the public prioritized procedural certainty and service accuracy over response speed. The implication of this study is the need to strengthen the aspects of reliability and assurance in public services in Bappenda Bogor Regency. Some of the recommendations submitted include improving the competence and professionalism of officers through continuous training, optimizing the digitization of services to facilitate access and speed up the service process, and implementing an effective feedback system to accommodate complaints and suggestions from the public in real time.