The Effect of Tax Advisor’s Interpersonal Communication Effectiveness on Taxpayer Satisfaction Levels

Abstract

This research aims to analyze the influence of the effectiveness of tax instructor’s interpersonal communication on the level of taxpayer satisfaction at the North Makassar Primary Tax Service Office. Interpersonal communication is measured based on openness, empathy, supportiveness, positiveness, and equality, while taxpayer satisfaction is measured based on expectations, disconfirmation, and performance. The research method used was quantitative with a population of taxpayers who consulted at the North Makassar Pratama Tax Service Office helpdesk, with a sample of 100 respondents. Data analysis was carried out using validity, reliability, classical assumptions and simple linear regression tests. The research results show that tax instructor interpersonal communication has a positive and significant effect on taxpayer satisfaction with a significance value of 0.000 and a regression coefficient of 0.402. The conclusion of this research is that the effectiveness of tax instructors' interpersonal communication increases taxpayer satisfaction at the North Makassar Primary Tax Service Office.