Assessing Digital Public Service Quality and User Satisfaction in a Regional Tax Service Application Using WebQual 4.0

Authors

  • Rizal Pauzi Departemen of Administrative Science, Faculty of Social and Political Sciences Hasanuddin University, Indonesia
  • Muh. Akmal Ibrahim Departemen of Administrative Science, Faculty of Social and Political Sciences Hasanuddin University, Indonesia
  • Hasniati Departemen of Administrative Science, Faculty of Social and Political Sciences Hasanuddin University, Indonesia
  • Lutfi Atmansyah Departemen of Administrative Science, Faculty of Social and Political Sciences Hasanuddin University, Indonesia
  • Muh. Tang Abdullah Departemen of Administrative Science, Faculty of Social and Political Sciences Hasanuddin University, Indonesia

DOI:

https://doi.org/10.26905/j-tragos.v4i2.17027

Keywords:

digital public services, e-government, local tax services, user satisfaction

Abstract

Local digital tax service applications are evaluated from a user experience viewpoint using the WebQual 4.0 model. Adopting a descriptive analysis strategy, there were three hundred sixty-four samples of digital tax service applications from the Makassar City Regional Office of the Directorate General of Taxes. Data has been taken from a structured survey and has been processed using descriptive methods and a linear model to check the relationship between usage, information, service interaction, and user comfort. Our findings suggest that customers have a positive view of the app in all WebQual dimensions. People say that the app is easy to use, has clear and helpful information, and has good service interaction, like communication help and privacy protection. Analysis of the findings also shows that user satisfaction is most likely to be affected by the app’s useful information, service quality, and service interaction. Some users have also pointed out some areas for improvement, including the user experience, information presentation, and customer support. This finding gave the Makassar City Regional Revenue Service important information to improve the quality of digital tax services and support the growth of public services that put the people ahead.

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Published

2026-08-31

How to Cite

Pauzi , R., Ibrahim, M. A., Hasniati, Atmansyah, L., & Abdullah, M. T. (2026). Assessing Digital Public Service Quality and User Satisfaction in a Regional Tax Service Application Using WebQual 4.0. Journal of Transformative Governance and Social Justice, 4(2), 156–170. https://doi.org/10.26905/j-tragos.v4i2.17027

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