PENGARUH KUALITAS PELAYANAN DAN LOYALITAS TERHADAP KEPUASAN WAJIB PAJAK KENDARAAN BERMOTOR DI KANTOR SISTEM ADMINISTRASI MANUNGGAL SATU ATAP (SAMSAT) KABUPATEN BONE

Tenri Gusti Ramadhani. 2025. The Influence of Service Quality and Loyalty on Taxpayer Satisfaction at the Integrated One-Stop Administration System (SAMSAT) Office in Bone Regency, supervised by Un Dini Imran and Shandra Bahasoan.
This study aims to analyze (1) the partial influence of service quality and loyalty on taxpayer satisfaction at the Integrated One-Stop Administration System (SAMSAT) office in Bone Regency, (2) the simultaneous influence of service quality and loyalty on taxpayer satisfaction at the SAMSAT office, and (3) which variable, between service quality and loyalty, has the most dominant influence on taxpayer satisfaction at the SAMSAT office.
The study employed a quantitative approach with a sample size of 108 respondents who are employees residing in Bone Regency. The study utilized multiple linear regression analysis, with data collected through questionnaires using a Likert scale. Data analysis and processing used validity tests, reliability tests, multiple regression analysis tests, hypothesis tests, and coefficient of determination.
The research findings indicate that: (1) Service quality and loyalty have a partial influence on taxpayer satisfaction at the SAMSAT office in Bone Regency. (2) Service quality and loyalty have a simultaneous influence on taxpayer satisfaction at the SAMSAT office. (3) The variable of loyalty is the most dominant variable influencing taxpayer satisfaction.