ANALISIS KEPUASAN MASYARAKAT KABUPATEN KARAWANG TERHADAP PENGGUNAAN APLIKASI SAPAWARGA JABAR SUPER APPS DALAM MEMBAYAR PAJAK KENDARAAN

Abstract

Various regions in Indonesia have a very large amount of tax penalties, this indicates that many people are still often delayed in paying Motor Vehicle Tax (PKB). One of the areas in question is Karawang Regency, with the amount of PKB fines reaching 436 billion. In fact, the West Java provincial government has issued an application innovation called Sapawarga Jabar Super Apps to facilitate the tax payment process. Even so, many people complain that the Sapawarga Jabar Super Apps application is problematic and the SAMSAT office staff are not polite. The purpose of this study was to analyze the possible relationship generated by the innovation of the Sapawarga Jabar Super Apps Application and the service quality of the SAMSAT office in Karawang Regency to user satisfaction as a taxpayer. The type of research used is quantitative with explanatory type with data collection methods in the form of questionnaires to 60 respondents taken from their experience using the Sapawarga Jabar Super Apps application to pay taxes using the Sapawarga Jabar Super Apps Application. The results prove the existence of a positive and significant relationship of both variables and simultaneously with user satisfaction. Application innovation variables contributed 28.6% to user satisfaction, and service quality variables contributed 31.1% to user satisfaction. Even so, each variable still needs to be improved from several indicators because respondents feel so, for example, indicators of complexity and observability in applications and tangibles in service quality.