Influence Quality Service Application E Samsat (Sapawarga &amp; E Signal) in Paying Motor Vehicle Tax (PKB) on Taxpayer Satisfaction in Tasikmalaya City

Dedeh Sundarsih, S.E., M.M.; Risma Nurrohmah, A.Md

Influence Quality Service Application E Samsat (Sapawarga & E Signal) in Paying Motor Vehicle Tax (PKB) on Taxpayer Satisfaction in Tasikmalaya City

Date Published : 15 October 2026

Contributors

Dedeh Sundarsih, S.E., M.M.

Politeknik Triguna Tasikmalaya

Author

Risma Nurrohmah, A.Md

Politeknik Triguna Tasikmalaya

Author

Keywords

Service Quality User Satisfaction E- SAMSAT

Proceeding

Vol. 1 (2025): International Seminar and Conference on Management, Research, and Transformation (I-SMART 1.0)

Track

General Track

License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Abstract

This study aims to determine the extent to which service quality influences taxpayer satisfaction in paying Motor Vehicle Tax (PKB) through the E-SAMSAT applications, namely E SIGNAL (SAMSAT Digital Nasional) and the Sapawarga application. According to Tjiptono (2019) in Ginting (2023), service quality refers to the expected level of excellence and the control over that excellence to fulfill customer desires. Furthermore, Tjiptono (2019) in Khair (2024) defines customer satisfaction as the buyer's evaluation, where the perceived performance of a chosen service alternative meets or exceeds expectations prior to purchase. This study employs a quantitative research method. The population in this study consists of users of the E-SAMSAT applications (E SIGNAL & Sapawarga), totaling 12,429 users in 2024. The sample was selected using Slovin's formula with a 10% margin of error, resulting in a total of 99 respondents. The data collection technique used in this study was a closed-ended questionnaire, and the data was processed and analyzed using the SPSS version 25 statistical application. Based on the analysis results regarding the influence of service quality on the satisfaction of E-SAMSAT application users (E SIGNAL & (Sapawarga) in Tasikmalaya City, the study concluded that service quality has a significant influence of 38.4% on user satisfaction. The remaining 61.6% is influenced by other factors not examined in this study, such as user background, perceived ease of use, trust in the application, user experience, and government support.

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How to Cite

Dedeh Sundarsih, D. S., & Risma Nurrohmah , R. N. . (2026). Influence Quality Service Application E Samsat (Sapawarga & E Signal) in Paying Motor Vehicle Tax (PKB) on Taxpayer Satisfaction in Tasikmalaya City. International Seminar and Conference on Management, Research, and Transformation (I-SMART), 1, 949-958. https://conference.unsil.ac.id/ismart/paper/view/249