ANALISIS PERBEDAAN HARAPAN DAN PERSEPSI WAJIB PAJAK KENDARAAN BERMOTOR TERHADAP KUALITAS PELAYANAN PUBLIK (Studi Kasus Pada Kantor Samsat di Kota Semarang)

Abstract

Public awareness on their rights is rising at present, and they want excellent
service quality. The aim of this research is to analyze whether there is any
difference between expectation and perception of motorized vehicles taxpayer
on tangibility, reliability, responsiveness, assurance and empathy dimensions
of service quality at three SAMSAT (Under One Roof United Adminitrative
System) Semarang Offices (I, II and III). Besides, it is also intended to know
whether there is any difference in the total score of their service quality.
This research used primary data. Discriminant test with t-test Wilcoxon
Method was employed in order to know the difference between the respondents
expectation and perception, and ANOVA Kruskal-Wallis method to know the
difference in service quality among these three Samsat offices.
It can be concluded that there is difference between expectation and
perception of motorized vehicle taxpayers in SAMSAT Semarang I, II, and III in
terms of tangibility, reliability, responsiveness, assurance, and empathy
dimensions of service quality. There is also difference in these three offices
total score of service quality which could be ranked using Krukskal-Wallis method
as folows: SAMSAT Semarang II (68,76), Semarang I (77,43), and Semarang
III (80,31).