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Jurnal IAKP Jurnal Inovasi Akuntansi Keuangan & Perpajakan
Article . 2026 . Peer-reviewed
License: CC BY NC SA
Data sources: Crossref
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Dampak Transformasi Digital Pelayanan Pajak, AsistensiRelawan Pajak, dan Kualitas Pelayanan Pajak TerhadapKepuasan Wajib Pajak

Authors: null Muhamad Azharudin; Linawati Linawati;

Dampak Transformasi Digital Pelayanan Pajak, AsistensiRelawan Pajak, dan Kualitas Pelayanan Pajak TerhadapKepuasan Wajib Pajak

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh Transformasi DigitalPelayanan Pajak, Asistensi Relawan Pajak, dan Kualitas Pelayanan Pajak terhadap KepuasanWajib Pajak pada KPP Pratama Serpong. Penelitian ini menggunakan pendekatan kuantitatif dengan data primer yang diperoleh melalui penyebaran kuisioner kepada wajib pajak orang pribadi yang terdaftar pada tahun 2025. Penentuan sampel penelitian ini ditentukanmenggunakan teknik accidental sampling dengan jumlah responden sebanyak 100 orang.Pengolahan dan analisis data dalam penelitian ini dilakukan menggunakan metode PartialLeast Square (PLS) dengan bantuan software SmartPLS. Temuan penelitian menunjukanbahwa Transformasi Digital Pelayanan Pajak tidak menunjukan pengaruh yang signifikanterhadap Kepuasan Wajib Pajak. Sementara itu, Asistensi Relawan Pajak dan KualitasPelayanan Pajak memiliki pengaruh signifikan terhadap Kepuasan Wajib Pajak. Temuanpenelitian ini mengindikasikan bahwa kepuasan wajib pajak masih lebih dipengaruhi olehkualitas interaksi langsung dibandingkan pemanfaatan layanan digital. Oleh karena itu,Direktorat Jenderal Pajak perlu mengoptimalkan pendampingan relawan pajak dan kualitaspelayanan, serta meningkatkan efektivitas implementasi layanan digital agar manfaatnyadapat dirasakan secara lebih luas oleh wajib pajak. Penelitian ini diharapkan dapatmemberikan kontribusi bagi pengembangan kajian administrasi perpajakan serta menjadimasukan bagi Direktorat Jenderal Pajak dalam meningkatkan kualitas pelayanan danefektivitas pendampingan kepada wajib pajak di era digital. 

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
gold