Analysis of influence factor of service quality and taxpayer satisfaction in reporting e-SPT

Tax Volunteers are college students assigned by the Directorate General of Taxes to assist in reporting Tax Returns (SPT) using the electronic Tax Return (e-SPT). Regarding to the services provided by tax volunteers, it is necessary to evaluate their performance. This study aims to analyze the factors that influence the service quality performed by the Tax Volunteers whether they have met the service quality and taxpayer satisfaction. The data obtained was processed using Importance Performance Analysis (IPA) with the help of Cartesian diagrams for service quality and to determine the level of taxpayer satisfaction using a Tao diagram on Customer Satisfaction Index analysis. Based on the findings, the service quality provided by Tax Volunteers in Surabaya is influenced by factors consisting of courtesy and reliabilities factors, while tangibles and serviceability still need to be improved. Meanwhile, the factors of reliability, competence, courtesy, security, accessibility, communication, and customer understanding are considered as good service quality, while the tangible and serviceability factors don’t affect service quality. The following analysis relates to taxpayer satisfaction, it was found that in general taxpayer satisfaction has been fulfilled because the interests or expectations of taxpayers are lower than the perception of performance obtained.


Introduction
According to the General Tax Provisions Law article 3 section 1 (Indonesia, 2007), stated that every taxpayer must fill out a tax return (SPT) correctly, completely and clearly, in Indonesian language using Latin letters, Arabic numerals, rupiah currency units, sign and submit it to the tax service office where the Taxpayer is registered, or another office determined by the Director General of Taxes (DJP).Taxpayers are required to submit an Annual SPT report once a year, in particular, in this study the submission of the annual SPT of individual taxpayers will be examined.
To facilitate the submission of SPT, the Directorate General of Taxes has issued a regulation that reporting SPT is no longer done manually but is done electronically with e-spt.The problem is that not every taxpayer is used to using e-spt.It happened because the implementation of reporting is done once a year, especially for individual taxpayers who report their SPT using the e-spt.Even if taxpayers have done, they generally forget how to use e-SPT report.Thus, assistance is needed in reporting.
This assistance needs to be done apart from not being used to using electronic SPT report is because the taxpayers reported their SPT when the reporting deadline is approaching, which is at end of March.As a result, due to the large number of taxpayers reporting their SPT, the Tax Service Office (KPP) is full of queues of taxpayers.Therefore, the Directorate General of Taxes, which has collaborated with universities in Surabaya, invites students to participate in the implementation of SPT reporting activities, especially for the annual SPT of individual taxpayers.According to the DJP, students who are members of their official memorandum (Ministry of Finance, 2019) are called Tax Volunteers.Specifically, for the DJP East Java 1 area, it includes 16 universities in Surabaya that are members of the Surabaya Tax Center Forum.Before doing services, students are given training both covering material for sending e-SPT and how to provide services to taxpayers.At the end of the training, DJP inaugurated students as assistants of e-SPT submission with the title of Tax Volunteer.This research was conducted to determine the service quality performed by tax volunteers in supporting the successful implementation of SPT reporting using e-spt.If the service quality performed by tax volunteers increases, it will affect taxpayer satisfaction which will increase taxpayer compliance (Putri, 2020).From the explanation above and because it is the first time for the tax volunteers are being assigned to help taxpayers, it is necessary to do an evaluation in order to improve their services.Therefore, the problems in this study can be formulated as follows: Factors that influence service quality and satisfaction of taxpayers who make tax report using e-SPT by tax volunteers.The purpose of this study was to determine the factors that influence service quality and taxpayer satisfaction.At the end of this study, it is expected that the results will be used to improve the service quality and taxpayer satisfaction conducted by Tax Volunteers, so it will increase taxpayer compliance in reporting taxes.
According to the previous studies above, it shows that the service quality in a tax service office is conducted using the IPA method with the result that service quality has not fully provided satisfaction to taxpayers (Wulan, 2012).Other research on assessing the level of customer satisfaction (Angelova, 2011) using the Customer Satisfaction Model shows that if expectations are higher than perceptions of performance, the recipient of the service by the customer will feel dissatisfied.
Service quality is defined as a comparison between expectations/ interests and perceptions obtained from a performance (Cauana, 2000).In A Multiple-Item Scale for measuring consumer perceptions of service quality (Parasuraman, 1988), stated there are five dimensions that can be used to measure service quality consisting of Tangible which is a real physical appearance that can be seen and held by service providers such as facilities physical warehouse or room, equipment, and appearance of service providers.Reliability is the ability to work accurately, reliably, and according to what has been promised.Responsiveness is the ability to help quickly.Assurance is the ability to guarantee a sense of security and decency which can generate a sense of trust from service users, and Empathy which is care and concern for customers such as the ease of being able to communicate.These five dimensions are broken down into nine dimensions based on the five dimensions of service quality, namely reliability, security, competence, courtship, tangibles, accessibility, customer understanding, and serviceability.The nine dimensions are actualized into 18 question attributes.In order to find out to what extent the five dimensions are actualized in the 18 question attributes, a priority scale is conducted on which attributes need to be increased, maintained or excessive by making an analysis called the importance and performance level analysis of Abalo (2007) in Importance Values for Importance Performance Analysis (IPA).Importance Performance Analysis is a simple and useful technique for identifying those attributes of a product or service that need an improvement or alternatives for possible cost savings without significantly compromising overall quality.IPA is actually a graphical method of showing in a two-dimensional coordinate system, which is calculated in relation to each other i.e., the average value of importance and performance of different service/product elements, represents the user's perception of the service quality provided by the organization, whereas importance refers to the user's assessment of the importance of the service.(Martilla & James in Ormanovic 2017).The result is shown in a diagram Figure 1.
Quadrant A, if importance is high and performance is low, it becomes the main concern to be improved.
Quadrant B, if the importance and performance are high, it should be maintained.
Quadrant C, if the importance and performance are low, it is not a priority to be improved.It usually called a low priority.Quadrant D, if the importance is low and performance is high, it became something excessive.Satisfaction can be defined as an evaluation of the difference between what is expected and what is received from a product produced (David & Wilton, 1988), while satisfaction is also interpreted as a customer's feeling that a product has been exceeded their expectations (Chiguvi, 2017).
The association between service quality and satisfaction level is the result of an individual service implementation and entire service encounter (Bitner & Hubbert, 1994in Mensah, 2018).Tao, in Customer Relationship Management based on Increasing Customer Satisfaction (2014) stated that the level Customer satisfaction can be seen by comparing customer expectations with customer experience in receiving services.It is shown in Figure 2 below, where customer satisfaction and customer expectations are the opposite.Customer satisfaction is obtained from customer experiences about company performance compared to customer expectations.The higher the customer experience, the higher the customer satisfaction.On the other hand, the higher of the customer expectations will bring lower customer satisfaction.In Figure 2 the level of satisfaction is divided into five intervals, namely very satisfaction, relative satisfaction, general satisfaction, relative dissatisfaction and very dissatisfaction.Mellroy and Barnett, 2000 in Chiguvi & Guruwo (2017) stated, loyalty is a customer's commitment to do business with a given organization, in a way to buy its goods or services repeatedly and to recommend them to colleagues.Therefore, if the taxpayer is satisfied, they will become loyal and will give benefit to the DJP because this loyalty will be reflected in the willingness to be served again or to get more service from tax volunteers because the quality of the service that provided makes the taxpayer satisfied.
There is an association between service quality and satisfaction level as stated in Gong's research (2018) conducted in 5 Asian countries that good service quality affects satisfaction levels and will ultimately affect customer loyalty levels.Hadiyati (2014) also found that in a study of services in the public sector, she found that service quality greatly influences the level of satisfaction.
The factor that has the greatest influence is the responsiveness of the service provider to the community.Whereas Sharma (2017) in her findings said that electronic service quality, customer service, and trust have a strong direct effect on satisfaction and an indirect effect on loyalty, so the level of actual satisfaction is also a mediation between service quality and customer loyalty.Loyal customers have characteristics such as making repeat purchases, recommended to colleagues.Therefore, if the taxpayer is satisfied with the service quality provided by the tax volunteers, they will be to return to use the service conducted by tax volunteers.Based on several theories about service quality and customer satisfaction levels, especially Gong's research (2018), this study created a research model which can be described as follows: In this study the method that used to assess service quality is to compare expectations and performance of taxpayers in order to assess the level of service quality with the help of IPA (Importance Performance Analysis).While to

Service Quality
Customer Satisfaction assess the level of satisfaction of taxpayer, the Customer Satisfaction Index by Abalo in 2007 is being used and results are illustrated through a diagram (Tao, 2014).
The data that being used in this study was from a list of individual income taxpayers who report SPT data using e-spt.Taxpayers who requested as resource persons were taxpayers who ask for assistance in filling out e-SPT at the Tax Service Office in the DJP East Java 1 Surabaya area.The method used in data collection w using a list of questions that are sent to taxpayers who have reported their SPT via e-spt.Taxpayers who have received assistance from Tax Volunteers are asked to fill in their identity according to the standard operating procedure at the Tax service office.Through the identity data that has been obtained, the taxpayer is given a list of questions through the Google form.The data that has been received from the taxpayer is being processed using the Importance Performance Analysis (IPA) in order to find out the difference between expectations and performance.

Finding and analysis
The results of the Importance Performance Analysis (IPA) analysis found that the quality level of service provided by Tax Volunteers who are members of the Surabaya Tax Center Forum under the authority of the East Java Directorate General of Taxes 1 to taxpayers is illustrated in table 2.
From the results of data processing, data analysis can be concluded as follows: First, it is known that the taxpayer's expectation for the services provided by Tax Volunteers who are members of the Surabaya Tax Center Forum under the auspices of the East Java Directorate General of Taxes 1 are very high.It is proved by respondent's answers for the element of interest in tax services with the average 4,56, while the perception of the performance conducted by the Tax Volunteers also gets a high score with average 4,65.In more detail on the reality data, there are several things that are stated by high taxpayers as more than expectations, such as reliability, competence, courtesy, security, accessibility, communication, and customer understanding.On the other hand, for the tangible and serviceability dimensions, the expectations exceed the reality, therefore for the 2 tangible and serviceability dimensions, Tax Volunteers must pay attention and improve the quality of their services.Through the Cartesian diagram, it can be shown the position for the quality element of the level of expectation of the taxpayer with the performance of the taxpayer.By using the overall average reference of the expectations of the taxpayer from the service quality variable (4,56) and the overall average performance of the taxpayer from the service quality variable (4,65) the results are shown in Figure 4, The explanation of the figure is as follows.
Attributes located in quadrant B stated that it has a higher level of expectation than the average level of importance, which is 4,56 and the attribute level of performance is lower than the average performance level, which is 4,65 in overall.Attributes that are in quadrant I: a.A comfortable place during the e-SPT service process b.The existence of modern equipment in the e-SPT service process c.The level of speed in providing e-SPT services Ease of reporting or complaining problems  For the Directorate General of Taxes who are represented by tax volunteers should pay attention to the four attributes above which are the top priority that must be considered.The tangible elements which include a comfortable place during the e-SPT service process and the existence of modern equipment in the e-SPT service process must be able to meet the expectations of taxpayers on these attributes.If the Directorate General of Taxes does not fulfil the taxpayer's expectation, they will certainly delay or even not report the SPT.
Attributes located in quadrant B stated that these attributes have a higher performance level than the average performance, which is 4,65 and the attribute level of expectation is higher than the average level of expectation, which is 4,56.Attributes that are in quadrant II: a.The e-SPT service process is conducted on time.b.The e-SPT service process is conducted as promised.c.Greetings in the e-SPT service process d.Maintain the secrecy of taxpayer data.e.The language of the Tax Volunteer is easy to understand.f.Readiness of the Tax Volunteer in serving Even though the performance is already higher than the average of the entire performance of the variable and the level of expectation is above the entire average level of expectation, the attributes that are in quadrant II cannot be ignored by the Directorate General of Taxes.In fact, the Directorate General of Taxes must maintain its performance so that taxpayers will continue to experience good service quality.
Attributes located in quadrant C stated that these attributes have a level of expectations below the average, which is 4,56 and performance level attributes below the average performance, which is 4,65.
Attributes that are in quadrant IV: a.The skills of the Tax Volunteer in filling the data b.Polite, friendly and respectful behavior in the e-SPT service process c. e-SPT service locations are easy to reach.d.The politeness of the Tax Volunteer in communicating e.The understanding of the Tax Volunteer on taxpayer problems In this quadrant, even though the level of expectation of the taxpayer is below the average level of the expectation, while the performance level of the tax volunteer is above the average performance, it can be said that the performance of the tax volunteer is a bit excessive.DJP is better to give attention to quadrant B, where the level of expectation and level of performance are above the entire average.
Attributes located in quadrant D stated that these attributes have a level of expectation below the average level of expectation, which is 4,56.Meanwhile, the level of performance is below the average level of performance, which is 4,65.In this quadrant, even though the level of importance is below the average level of importance and the performance of Tax Volunteers is also below the average, it is not a major factor that should be given more attention to be improved.Attributes that are in quadrant III: a.The skills of the Tax Volunteer in operating computer systems b.Trust in the Tax Volunteer c. Places for e-SPT services are easy to find.
Secondly, the next analysis is to find out the level of taxpayer satisfaction based on the level of expectations and the performance of the tax volunteers as shown in Figure 4, The higher expectation of the tax volunteers' performance on the expectation of the taxpayer, the more satisfied they will be and vice versa.The highest difference score between the performance of tax volunteers on the expectations of the taxpayer is 0,27 and the lowest score between the expectations of the taxpayer on the performance of the tax volunteer is 0,17.The attributes of taxpayers with a high level of satisfaction one is shown through attributes 7,9,14,16 and 17, consisting of: g.A comfortable place during the e-SPT service process h.The existence of modern equipment in the e-SPT service process i. Ease of reporting or complaining problems j.In the end, taxpayers whose level of satisfaction is low are shown attribute 5, which contains the level of speed in providing e-SPT services.
From the results of Figure 5, taxpayers get satisfaction in several dimensions such as accessibility, reliability, courtesy, competence, communication, and customer understanding, while the tangible and serviceability dimensions show that they are not satisfied.

Conclusion
From the results of data processing, it was found that the main factors influencing service quality were courtesy and reliability factors, while the tangibles and serviceability factors still did not meet service quality, so it needed to be improved.In more detail, the tangibles factor consists of a comfortable place and modern equipment, while serviceability consists of speed in providing services and ease of reporting taxpayer problems.For factors that are considered good service quality are factors of reliability, competence, courtesy, security, accessibility, communication, and customer understanding.Compared with previous studies, it shows that there are similarities in the factors that affect Dissatisfaction the service quality, namely reliability, but the reliability factor is not the dominant factor yet the second factor.For the satisfaction factor, because the perception of the performance provided by the taxpayer has exceeded the expectations of the taxpayer, the taxpayer is satisfied with what has been done by the Tax Volunteers.The factors that most satisfy taxpayers are competence and customer understanding, which includes the skills of tax volunteers and the understanding of tax volunteers on taxpayer problems.

Figure
Figure 3. Research Method

Figure 4 .
Figure 4. Cartesian diagram between expectations and performance Source: Processed data a.The skills of the Tax Volunteer in filling the data b.Greetings in the e-SPT service process c.Places for e-SPT services are easy to find.d.The politeness of e-SPT service officers in communicating e.The understanding of e-SPT service officers on taxpayer problems Next, taxpayers whose level of satisfaction is below the category 1 or category 2 shown through attributes 4,10,12 and 13 which consist of: a.The e-SPT service process is conducted as promised.b.Polite, friendly, and respectful behavior in the e-SPT service process c. Trust in the Tax Volunteer d. e-SPT service locations are easy to reach.Furthermore, taxpayers whose level of satisfaction can be classified into category 3, are shown attributes 3, 8, 11, 15 and 18, consists of: a.The e-SPT service process is conducted on time.b.The skills of the Tax Volunteer in operating computer systems.c.Maintain the secrecy of taxpayer data.d.The language of the Tax Volunteer is easy to understand.e. Readiness of the Tax Volunteer in serving.f.Lastly, taxpayers whose level of satisfaction is categorized 4 are shown attributes 1, 2 and 6 which consist of: Figure 5. Position of Taxpayer Satisfaction Level Based on Expectations and PerformanceSource: Processed data