Article Sidebar

Download
PDF
Statistic
Read Counter : 0 Download : 0

Main Article Content

Abstract

The tax clinic is a program initiated by the PKN STAN Tax Center in collaboration with KPP Pratama Pondok Aren since 2023. This initiative is run by student volunteers and assist taxpayers. Student-run tax clinics are becoming increasingly common in higher education settings, but research evaluating the service quality of volunteer-based tax programs remains very limited in Indonesia. Yet volunteer-based services play a strategic role in supporting tax literacy and compliance. Therefore, this study aims to fill this gap by evaluating the quality of services provided by PKN STAN tax clinic volunteers to taxpayers. This research employs a quantitativeresearch approach. Data were collected through questionaires distributed to taxpayers who utilized the tax clinic services at KPP Pratama Pondok Aren. The data were analyzed using average scoring and service quality (SQ) analysis methods. The results show that the average service quality scores fall above 4 on a 5-point scale, indicating that taxpayers perceive the service as important and are generally satisfied with the performance. Despite positive performance perceptions, the overall service quality gap score was -0.02. This suggests that, while taxpayers appreciate the service, there are still unmet expectations, and several aspect of the tax clinic services require improvement. Thus, this study provide practical recommendations for enhancing service delivery so that could serve as a reference for other educational agencies aiming to implement similar program.

Keywords

Tax Clinic Service Quality Tax Center Tax Volunteers

Article Details

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.

How to Cite
Budiarsih, R., & Liyana, N. F. (2025). Analysis of the Quality of PKN STAN Tax Clinic Services. Ilomata International Journal of Tax and Accounting, 6(3), 1-12. https://doi.org/10.61194/ijtc.v6i3.1842

References

  1. Adisasmita, R. (2011). Pengelolaan Pendapatan dan Anggaran Daerah. Graha Ilmu.
  2. Berry, P. (2012). SERVQUAL: A Multiple Item Scale for Measuring Consumer Perceptions of Service Quality. Journal of Retailing, 64.
  3. Boediono. (2003). Pelayanan Prima Perpajakan. Rineka Cipta.
  4. Dwianika, A., Nurhidayah, F., & Azizah, N. N. (2018). Relawan pajak: Tidak hanya sekedar mengerti pajak (Motivasi layanan dan implikasinya pada kepuasan WPOP/UMKM. Sembhada, 14–20.
  5. Faisol, M., & Andini, I. Y. (2019). Intensifikasi pengetahuan pajak. Jurnal Abdiraja, 2(2), 18–23.
  6. Fiatri, L. A., Arifianti, F., & Andayani, E. (2022). PKM Tax Center Institut Stiami Kampus F (Pinang) Dalam Rangka Meningkatkan Kepatuhan Wajib Pajak Melalui Kegiatan Relawan Pajak, Inklusi Pajak Dan Sosialisasi. J-ABDI: Jurnal Pengabdian kepada Masyarakat, 2(7), 5381–5388.
  7. Fitriyah Nurhidayah, S. E., Dwianika, A., Sofia, I. P., Wisnantiasri, S. N., Fitria, A., Syahrial, A., & Rahmawati, E. (2021). Pelayanan wajib pajak oleh relawan pajak di Tax Center. Prosiding Sembadha, 2, 369–371.
  8. Government, A. (2003). National Tax Clinic Program Annual Report 2023. Australian Government.
  9. Hamdan, M. N. (2021). Kajian kinerja relawan pajak dalam perspektif Islam. Ekonomi dan Bisnis Islam.
  10. Hutabarat, M., Indriani, A., & Sinaga, P. B. (2024). Tax Center Uki Dengan Kanwil Djp Jakarta Timur Mendamping Warga Lapor Pajak. Jurnal Abdimas Bina Bangsa, 5(1), 739–749.
  11. Ismail, H. M. dan A., & S. (2010). Menuju Pelayanan Prima, Konsep dan Strategi Peningkatan Kualitas Pelayanan Publik.
  12. Kuncoro, M. (2013). Metode riset untuk bisnis dan ekonomi. Erlangga.
  13. Kusbudiyanto, L., Kurniawan, D., & Samputra, P. L. (2023). Evaluasi tingkat kepuasan masyarakat terhadap pelayanan publik di Dinas Kependudukan dan Pencatatan Sipil Kota Bekasi. JANE – Jurnal Administrasi Negara, 15(1), 55–63.
  14. Llenares II, D., & C.C. (2019). Voluntreerism is Associated with improved Soft Skills of Marine Engineering Students in the Philippines. Journal of Interdisciplinary Studies in Education, 8(ue 2), 57–73. https://ojed.org/jise
  15. Maryam, N. S. (2016). Mewujudkan Good Governance Melalui Pelayanan Publik. Jurnal Ilmu Politik dan Komunikasi, VI(1).
  16. Maulida, A. dan S., & S. (2022). Edukasi perpajakan: Undang-undang Keterbukaan Informasi keuangan Sebagai Sarana Membangun Kesadaran Bayar Pajak Mellaui Pendidikan Perguruan Tinggi Yogyakarta. Relasi Jurnal ekonomi, 18(1).
  17. Najib, D. F. (2013). Analisis Faktor-faktor yang Mempengaruhi Kepatuhan Wajib Pajak Orang Pribadi dalam Membayar Pajak Penghasilan.Jurnal. Malang.
  18. Nandiroh, U., & Hariri, H. (2021). Assistance in reporting individual tax returns after the tax incentive policy in the midst of the Covid-19 pandemic. Community Empowerment, 6(8), 1388–1394.
  19. Nuraeni, Y., Susanti, B., Binastuti, S., & Sari, D. (2023). SINERGITAS TAX CENTER DAN DIREKTORAT JENDERAL PAJAK DALAM PERSPEKTIF PSIKOLOGI KOMUNIKASI DAN PERENCANAAN PROGRAM KOMUNIKASI. Jurnal Sosial Humaniora dan Pendidikan, 2(2), 20–27.
  20. Nurdin, I. (2010). Isu, Paradigma dan Pengembangan Model Badan Usaha Pelayanan Publik. In Jurnal Manajemen Pemerintahan fakultas Manajemen Pemerintahan IPDN. Jatinangor.
  21. Putri, A. A., & Jannah, L. (2022). Pengaruh Persepsi Pelayanan Tax Cneter dan Persepsi Korupsi Otoritas Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi Dalam Membayar Pajak Pada Kantor Pelayanan Pajak Pratama Serpong. Jurnal Multidisiplin Indonesia, 1.
  22. Sapriadi, D. (2013). Pengaruh Kualitas Pelayanan Pajak, Sanksi Pajak dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Dalam Membayar PBB. Pada Kecamatan Selupu Rejang). Skripsi.Fakultas Ekonomi Universitas Negeri Padang.
  23. Sastia, E., Den Ka, V. S., & Burhan, I. (2023). Analisis kinerja relawan pajak dalam rangka meningkatkan kepatuhan wajib pajak di Kota Makassar. Income Journal: Accounting, Management and Economic Research, 2(2), 129–138.
  24. Sedarmayanti. (2009). Reformasi Administrasi Publik, Reformasi Birokrasi, dan Kepeminpinan Masa Depan: Mewujudkan Pelayanan Prima dan Kepemerintahan yang Baik. Rafika Aditama.
  25. Stukas, A. A., Snyder, M., & Clary, E. G. (2024). Volunteerism and community involvement: Antecedents, experiences, and consequences for the person and the situation. In D. A. Schroeder & W. Graziano (Eds.), The Oxford handbook of prosocial behavior. Oxford University Press.
  26. Suardi, J. A. D. (2021). Analisa peran Tax Center dalam meningkatkan kepatuhan wajib pajak.
  27. Sugiyono, G. (2016). Metodologi Penelitian Kualitatif dan Kuantitatif. Gramedia.
  28. Suratno, F. S. (2004). Analisis Tingkat Kepuasan Wajib Pajak Terhadap Kualitas Layanan Kantor Pelayanan Pajak Yogyakarta Dua. Sinergi: Kajian Bisnis dan Manajemen, 7(1).
  29. Sutantio, R. A., Ardhiarisca, O., Wijanti, R. R., Harkat, A., Ghozali, N. A. W., Ardiansyah, D., & Pratiwi, A. F. (2024). Analisis kepuasan pengguna layanan Tax Center Politeknik Negeri Jember. Owner: Riset dan Jurnal Akuntansi, 8(4), 4316–4326.
  30. Tjiptono, F. (2016). Strategi Pemasaran (Y. Edisi III. CV. Andi Offset, Ed.).
  31. Wasisistiono, S., & Rauf, R. (2014). Pelayanan Publik Pelayanan Administrasi Teradu Kecamatan (PATEN). CV Indra Prahasta, Bandung.
  32. Widanti, N. P. T. (2022). Konsep good governance dalam perspektif pelayanan publik: Sebuah tinjauan literatur. Jurnal Abdimas Peradaban: Jurnal Pengabdian Masyarakat, 3(1).
  33. Yasa, A., & dkk. (2021). Mengungkap persepsi pajak atas pendampingan relawan pajak. Jurnal Akuntansi Bisnis, 14(1).

DB Error: Unknown column 'Array' in 'WHERE'