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PENGARUH KUALITAS JASA KONSULTAN PAJAK TERHADAP KEPUASAN KLIEN PADA KKP SAONARD & REKAN

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ABSTRACT THE EFFECT OF QUALITY OF TAX CONSULTANT SERVICES AGAINTS CLIENT SATISFACTION ON KKP SAONARD & PARTNER Written by: Joshua Gabriel Batistuta Hutagaol NIM: 1432165 This research was to know how the quality of tax consultant services at KKP Saonard & Rekan, then know how satisfaction of client of KKP Saonard & Rekan and to know influence of service quality of tax consultant to client satisfaction. Data from this researched was primary data, that was in the form of questionnaires distributed to client service user of tax consultant of KKP Saonard & Rekan. The researched method used descriptive analysis, correlation coefficient test, coefficient of determination test, hypothesis test, and simple linear regression. From this researched, the result as followed: correlation value of 0.097 which meant the quality of tax consultant services have a very weak relationship to client satisfaction, then the value of R² is 0.009 or 0.9% which meant the contribution of the quality of tax consultant services to client satisfaction 0.9% and 99.1% influenced by other factors, and from the hypothesis test obtained significant value of 0.610 > 0.05, which meant Hₒ accepted and Hₐ rejected. This meant that the quality of tax consultant services did not have a significant effect on client satisfaction. And the result of simple linear regression was: Client Satisfaction = 3,340 + 0,148 (Service Quality). If the quality of services increased 1 then the client satisfaction will increased to 3.488, and if the quality of service does not exist or 0 then the client satisfaction would be 3.340, which meant that although there was no quality of service, clients still satisfied. Keywords: Quality of Tax Consultant Services, Client Satisfaction.