Effect of E-Samsat Service Quality and Location on Taxpayer Satisfaction at Cikokol Samsat Tangerang City

Riska Amelia; Indria Sukma Sektiyaningsih; Amrin Soamole

doi:10.55927/mudima.v6i9.118

Authors

Riska Amelia Institut Bisnis dan Multimedia Asmi
Indria Sukma Sektiyaningsih Institut Bisnis dan Multimedia Asmi
Amrin Soamole Institut Bisnis dan Multimedia Asmi

DOI:

https://doi.org/10.55927/mudima.v6i9.118

Keywords:

Samsat, Service Quality, Location, Taxpayer Satisfaction, Motor Vehicle Tax.

Abstract

This study aims to analyze the effect of online tax service quality through E-Samsat and location on taxpayer satisfaction at Cikokol Samsat, Tangerang City. The study employed a quantitative approach using a survey method. The population consisted of 381,581 motor vehicle taxpayers recorded at Cikokol Samsat during 2025. Based on the Slovin formula with a 10% margin of error, 100 respondents were selected as the research sample. Data were collected using a questionnaire and analyzed through validity and reliability tests, simple and multiple linear regression, correlation analysis, coefficient of determination, t-test, and F-test using SPSS 26. The findings indicate that service quality has a positive and significant effect on taxpayer satisfaction, with a standardized coefficient of 0.912 and significance of 0.000. Location also has a positive and significant effect, with a standardized coefficient of 0.818 and significance of 0.000. Simultaneously, service quality and location significantly affect taxpayer satisfaction, with R² of 0.868. These findings indicate that improving digital service quality and maintaining accessibility and convenience of the physical service location are important for strengthening taxpayer satisfaction

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