摘要：Satisfaction of taxpayer is representation from harmony between the expectations of the taxpayer and the results obtained from the existence of an taxation system. The issueabout service quality of electronic system of taxation is not maximized, allegedlyone of the factors cause dissatisfaction taxpayers while meeting tax obligations. Tax obligations are not fulfilled will be led to declining tax revenues. This Research has purpose to insvestigate the influence of service quality electronic systems of taxation and tax employee competencies in satisfaction WP OP in KPP Pratama Denpasar Timur. The total sample are 100 respondents, method to determine sample isusing accidental sampling. The data collection method is using questionnaire. Mechanical analysis of data used is multiple linear regression. Outcome from this research is that the service quality of the electronic system oftaxation and tax employee competencies are significant positive effect to the satisfaction of the WP OP.
关键词：Kualitas Pelayanan; Sistem Elektronik Perpajakan; Kompetensi
Pegawai; Kepuasan wajib pajak
