Kualitas Pelayanan Pajak Bumi Dan Bangunan Di Kantor Badan Pendapatan Daerah Kota Palu

Berdasarkan hasil penelitian yang diperoleh dapat disimpulkan bahwa
Kualitas Pelayanan Pajak Bumi dan Bangunan di Kantor Badan Pendapatan
daerah Kota Palu tidak baik. Karena dari kelima dimensi yaitu Tangibles
(Terjangkau), Reliability (Handal), Responsive (Pertanggung Jawaban), Assurance
(Jaminan), dan Empathy (Empati), ada tiga dimensi dalam kualitas layanan yang
belum baik yaitu dimensi Tangibles (Terjangkau) dimana dari ruang yang
disediakan kurang luas, bangku antrian kurang memadai, mesin nomor antrian
yang tidak berfungsi, serta loket pembayaran hanya satu yang tersedia sehinnga
belum sesuai dengan harapan pelanggan, dimensi Responsive (Pertanggung
Jawaban) karena masih sering terjadi keterlambatan dalam pemprosesan dan
pengecekan berkas diluar dari Standar Operasional Prosedur (SOP) pajak bumi
dan bangunan, keterlambatan respon pegawai dalam menangani masalah yang
dihadapi wajib pajak, dan juga pada waktu-waktu tertentu gangguan jaringan
dapat menyebabkan sistem tidak berjalan dengan baik, dan dimensi Reliability
(Handal) dimana masih sering terjadi keterlambatan dalam pemprosesan berkas
yang terjadi karena gangguan jaringan maupun pegawai yang kadang sibuk
dengan pekerjaan lain sehingga wajib pajak merasa kurang puas dengan
pelayanan yang diberikan. Pada dimensi Assurance (Jaminan) dan Empathy
(Empati) sudah baik, dilihat dari keramahan, sopan santun serta tutur kata petugas
dan menyediakan layanan yang terpercaya dan disiplin serta dalam memberikan
layanan yang tidak membeda-bedakan pelanggan.
Kata Kunci : Tangibles (Terjangkau), Reliability (Handal), Responsive
(Pertanggung Jawaban), Assurance (Jaminan), dan Empathy
(Empati).

This research aims to find out the quality of land and building tax services
at the Regional Revenue Agency of Palu City. The research used the theory of
Zeithmal (1990) in Muhammad Ramli (2014-23), where there are five dimensions
of service quality, namely Tangibility, Reliability, Responsiveness, Assurance, and
Empathy. The informants in this research were 7 (seven) people were selected
through the purposive sampling technique. The research method used is
descriptive qualitative. Data were collected through observation, interviews, and
documentation. Based on the results obtained, it can be concluded that the quality
of land and building tax services at the Regional Revenue Agency of Palu City is
not good, there are three dimensions of poor service quality, namely the
tangibility dimension where the space provided is not wide enough, the queue
seats are less adequate, the queue number machine is not working, and only one
payment counter is available so that it is not in line with customer expectations,
the responsiveness dimension, there are still frequent delays in processing and
checking files outside of the Standard Operating Procedure (SOP) for land and
building tax, delay in employee response in dealing with problems faced by
taxpayers, and also at certain times network disruptions can be causes the system
not to run properly, and the reliability dimension, where there are still frequent
delays in file processing that occur due to network disruptions and employees who
are sometimes busy with other jobs so that taxpayers are not satisfied with the
services provided. In the dimensions of assurance and empathy, it is good, seen
from the friendliness, courtesy, and speech of the officers and provides trusted
and disciplined service as well as in providing services that do not differentiate
between customers.
Keywords: Tangibility, Reliability, Responsiveness, Assurance, and Empathy.