service quality has a positive and significant influence on compliance with paying PBB

Oct 13, 2025 by talynt.org 27 views

The Effect of Service Quality on Compliance with Paying Land and Building Taxes (PBB) at the Office of the Village Head of Ponds, Percut Sei Tuan District

Introduction

The Office of the Village Head of Ponds, Percut Sei Tuan District, plays a crucial role in collecting Land and Building Taxes (PBB) from its citizens. However, the compliance rate of citizens in paying PBB is often a concern for the village head office. This study aims to investigate the effect of service quality on citizen compliance in paying PBB at the Office of the Village Head of Ponds, Percut Sei Tuan District. The research uses a quantitative approach with an associative method, involving 97 residents as respondents. The data was collected through a questionnaire with a Likert 1-5 scale and analyzed using SEM (Structural Equation Modeling) with the help of the SmartPLS program.

Methodology

The research was conducted over several months, using a quantitative approach with an associative method. A total of 97 residents were selected as respondents through the Simple Random Sampling technique. The data was collected through a questionnaire with a Likert 1-5 scale, which measured the quality of service and citizen compliance in paying PBB. The questionnaire was designed to assess the level of satisfaction and trust that citizens have in the village head office.

Results

The results of the study showed that the quality of service in the village head office was classified as a score of 3.32, which falls into the medium category. Similarly, compliance with citizens in paying PBB was also in the medium category with a score of 3.26. The statistical analysis using the T-test showed that the T-statistic value of 12,365 is greater than the T-Table 1.66 value with a significance of 0,000. This indicates that service quality has a positive and significant influence on compliance with paying PBB.

The R Square determinant test showed that 67.8% of compliance with payment of PBB is influenced by service quality. The remaining 32.2% is influenced by other factors not examined in this study. This suggests that service quality is a significant predictor of citizen compliance in paying PBB.

Meaning and Implications

The results of this study have important implications for increasing public compliance in paying PBB. Good service quality is proven to encourage citizens to be more obedient in fulfilling tax obligations. The village head office pool needs to pay attention to the factors that influence the quality of service, such as:

Aunction and friendliness of officers: Fast, friendly, and informative service can increase citizen satisfaction and trust in the village head's office. Ease of access: Ease of access both physically and information, such as an easy-to-reach office location, flexible operating hours, as well as clear and easy to understand information, can increase compliance. Transparency: Openness and transparency in the PBB payment process, such as payment mechanisms, tariffs, and use of funds, can increase confidence and encourage citizens to obey.

Suggestions

Based on the findings of this study, the following suggestions are made:

Village Head Office Pool should conduct periodic evaluations of the quality of his services to identify areas that need to be improved.
Conduct intensive socialization and education to the public about the importance of paying PBB and its benefits for village development.
Give awards to residents who obey paying PBB as a form of appreciation and motivation.
Increasing cooperation with various parties, such as community organizations and mass media, in order to increase public awareness and compliance in paying PBB.

By paying attention and implementing the above suggestions, it is expected that citizen compliance in paying PBB in the Village Head Office can increase so as to encourage village development and welfare.

Conclusion

In conclusion, this study has shown that service quality has a positive and significant influence on citizen compliance in paying PBB at the Office of the Village Head of Ponds, Percut Sei Tuan District. The study highlights the importance of good service quality in increasing citizen satisfaction and trust in the village head's office. The findings of this study have important implications for increasing public compliance in paying PBB and promoting village development and welfare.

References

[Insert references cited in the study]

Limitations

This study has several limitations that need to be addressed in future research. Firstly, the study only focused on the Office of the Village Head of Ponds, Percut Sei Tuan District, and may not be generalizable to other village head offices. Secondly, the study only examined the effect of service quality on citizen compliance in paying PBB and did not consider other factors that may influence compliance. Finally, the study used a quantitative approach and may not capture the nuances of citizen compliance in paying PBB.

Future Research Directions

Future research should aim to address the limitations of this study by:

Examining the effect of service quality on citizen compliance in paying PBB in other village head offices.
Considering other factors that may influence citizen compliance in paying PBB, such as economic factors, social factors, and institutional factors.
Using a mixed-methods approach to capture the nuances of citizen compliance in paying PBB.

By addressing these limitations and exploring new research directions, future studies can provide a more comprehensive understanding of the factors that influence citizen compliance in paying PBB and promote village development and welfare.
Frequently Asked Questions (FAQs) about The Effect of Service Quality on Compliance with Paying Land and Building Taxes (PBB) at the Office of the Village Head of Ponds, Percut Sei Tuan District

Q: What is the main objective of this study?

A: The main objective of this study is to investigate the effect of service quality on citizen compliance in paying Land and Building Taxes (PBB) at the Office of the Village Head of Ponds, Percut Sei Tuan District.

Q: What methodology was used in this study?

A: This study used a quantitative approach with an associative method, involving 97 residents as respondents. The data was collected through a questionnaire with a Likert 1-5 scale and analyzed using SEM (Structural Equation Modeling) with the help of the SmartPLS program.

Q: What were the results of this study?

A: The results of this study showed that the quality of service in the village head office was classified as a score of 3.32, which falls into the medium category. Similarly, compliance with citizens in paying PBB was also in the medium category with a score of 3.26. The statistical analysis using the T-test showed that the T-statistic value of 12,365 is greater than the T-Table 1.66 value with a significance of 0,000. This indicates that service quality has a positive and significant influence on compliance with paying PBB.

Q: What are the implications of this study?

A: The results of this study have important implications for increasing public compliance in paying PBB. Good service quality is proven to encourage citizens to be more obedient in fulfilling tax obligations. The village head office pool needs to pay attention to the factors that influence the quality of service, such as:

Q: What are the suggestions for improving service quality and increasing compliance?

A: Based on the findings of this study, the following suggestions are made:

Village Head Office Pool should conduct periodic evaluations of the quality of his services to identify areas that need to be improved.
Conduct intensive socialization and education to the public about the importance of paying PBB and its benefits for village development.
Give awards to residents who obey paying PBB as a form of appreciation and motivation.
Increasing cooperation with various parties, such as community organizations and mass media, in order to increase public awareness and compliance in paying PBB.

Q: What are the limitations of this study?

A: This study has several limitations that need to be addressed in future research. Firstly, the study only focused on the Office of the Village Head of Ponds, Percut Sei Tuan District, and may not be generalizable to other village head offices. Secondly, the study only examined the effect of service quality on citizen compliance in paying PBB and did not consider other factors that may influence compliance. Finally, the study used a quantitative approach and may not capture the nuances of citizen compliance in paying PBB.

Q: What are the future research directions?

A: Future research should aim to address the limitations of this study by:

Examining the effect of service quality on citizen compliance in paying PBB in other village head offices.
Considering other factors that may influence citizen compliance in paying PBB, such as economic factors, social factors, and institutional factors.
Using a mixed-methods approach to capture the nuances of citizen compliance in paying PBB.

Q: What are the practical implications of this study?

A: The practical implications of this study are that the village head office pool should pay attention to the factors that influence the quality of service, such as aunction and friendliness of officers, ease of access, and transparency. By improving these factors, the village head office pool can increase citizen satisfaction and trust, and ultimately increase compliance in paying PBB.