Abstrak

This study aims to analyze the effect of online tax service quality through E-Samsat\r\nand location on taxpayer satisfaction at Cikokol Samsat, Tangerang City. The study\r\nemployed a quantitative approach using a survey method. The population consisted of\r\n381,581 motor vehicle taxpayers recorded at Cikokol Samsat during 2025. Based on\r\nthe Slovin formula with a 10% margin of error, 100 respondents were selected as the\r\nresearch sample. Data were collected using a questionnaire and analyzed through\r\nvalidity and reliability tests, simple and multiple linear regression, correlation\r\nanalysis, coefficient of determination, t-test, and F-test using SPSS 26. The findings\r\nindicate that service quality has a positive and significant effect on taxpayer\r\nsatisfaction, with a standardized coefficient of 0.912 and significance of 0.000.\r\nLocation also has a positive and significant effect, with a standardized coefficient of\r\n0.818 and significance of 0.000. Simultaneously, service quality and location\r\nsignificantly affect taxpayer satisfaction, with R² of 0.868. These findings indicate that\r\nimproving digital service quality and maintaining accessibility and convenience of the\r\nphysical service location are important for strengthening taxpayer satisfaction.

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