Journal of Applied Business and Technology Marketing Mix on Customer Satisfaction at the Tax Consulting Office Dr. Sudarno, S.Pd., M.M., BKP and Colleagues Pekanbaru

Research is to identify and analyze the effect of the marketing mix on customer satisfaction partially and simultaneously at the tax consultant office of Dr. Sudarno, S.Pd., M.M., BKP and partners Pekanbaru. The research sample was all clients of the tax consultant office of Dr. Sudarno, S.Pd., M.M., BKP and partners in Pekanbaru city as many as 86 clients consisting of 44 corporate income tax and 42 income tax clients. Determination of the sample using the census method or saturated sampling. The data analysis technique used is multiple linear regression with SPSS Windows 19. The independent variables are product, price, place, promotion, people, process


INTRODUCTION
Competition in the increasingly fierce business world makes companies compete with each other in offering superior products. Meanwhile, consumers are increasingly selective in choosing the goods or services (Akmal et al., 2023;Jacksen et al., 2021;Setiawan et al., 2021) they need. Therefore, companies must be able to meet the needs of consumers and their products to be able to compete with their competitors by implementing an effective and efficient marketing (Adrian et al., 2022) strategy. Customer satisfaction (Arif et al., 2021) is very important, maintaining customer satisfaction will result in even greater company profits. Customers will often use the services or products offered. When the client's wishes are fulfilled, there will be a good relationship between the product or service maker and the customer, creating good reasons for repurchasing the product or service and recommending it by word of mouth (informally) in order to benefit the company (Gongyi, 2018).
Likewise with the Tax Consultant and Management and partners in fulfilling customer satisfaction, making satisfaction a form of individual pleasure and disappointment that comes from a comparison between their impressions of the performance (outcome) of a product or service according to the individual's expectations. The company will find success in getting a large number of clients if it is considered good for providing satisfaction to clients (Gongyi, 2018).
These Tax and Management Consultants and associates, offer several types of assistance with assessments and issues. Part of the Administration given to the Tax Consultant and Management and Management of Dr. Sudarno, S.Pd., M.M., BKP and Partners, focusing on customer needs for taxpayers such as Tax Compliance Services, Tax Consulting Services and Management, Tax Analysis Services, Assistance Services, Tax Planning Services, Tax Administration Services, Tax Training Services, Tax Training Services, Accounting Services 2018) that there are three indicators of place variables, which can be seen in the form of (1) The location is chosen from the side of the road (2) Easy to reach transportation (3) Comfortable waiting room atmosphere.

Promotion
Promotion is a tool used to convey messages and even persuade consumers to know and even use a product. This development is carried out through advertising and sales promotion as well as product publication properly and intensively. There are three promotional indicators from the explanation (Syahputra & Herman, 2020), namely (1) Promotional messages (2) Promotional media (3) Promotional time.

Person
People are responsibilities, motivational (Gusriani et al., 2022;Istiana et al., 2022;Sirait et al., 2022;Sukmawaty et al., 2021;Wardana et al., 2022) forces, appearances, ways of behaving, and habits. Whatever is attached to customers and company employees. People are also a key asset in a service business, more so people who are high-advantage employees. Consumer needs for high-performing employees will make consumers satisfied and loyal. In the opinion of (Hamdali & Melinda, 2020) that the person variable has indicators which include four parts, namely (1) Appropriate appearance (2) Attitude (3) Capability (4) Product Knowledge.

Process
Process is the quality of service that is very dependent on the method of delivering services to consumers. Given that the main drive of a service company is the employees themselves, to ensure quality of service (Quality Assurance) all company activities must be carried out with systems and procedures adapted by employees who are skilled, highly dedicated, and loyal to the company where they work. In the opinion (Noviana, 2013) that the process variable has indicators which include three parts namely (1) Speed (2) Accuracy (3) Appropriateness.
Physical Evidence Physical evidence is the physical environment of a service company where services and service providers are created for customers to interact, plus the tangible elements that exist and are used to communicate or provide service roles. In a service business, marketers must try to balance the intangible elements by providing physical cues to corroborate the situation, description and scope of the product or service. According to (Wicaksono et al., 2021) the physical evidence variable can be measured by four indicators such as (1) The attractiveness of the product image (Fajri et al., 2021) design (2) The completeness of the facilities (3) The level of cleanliness (4) Supporting facilities.

Customer satisfaction
The word satisfaction (Saputro et al., 2022) comes from the Latin (satis) meaning good enough, adequate and (facio) meaning to do or make. Satisfaction can be interpreted as an effort to fulfill something or make something adequate. According to (Fandy Tjiptono, 2014) there are three indicators forming customer satisfaction namely (1) Conformity of expectations (2) Interest in visiting again (3) Willingness to recommend.

Hypothesis
The hypothesis is a conjecture or a temporary answer to a research problem. The hypothesis can also determine whether the dependent variable has an effect or not. Then the hypothesis in this study is as follows

RESULTS AND DISCUSSION
Respondent Data Descriptive Analysis Respondents in this study were all clients with a total of 86 clients who used the services of the tax consultant office Dr. Sudarno, S.Pd., M.M., BKP and Partners in the city of Pekanbaru. The characteristics of these respondents are divided based on the age of the respondent, the gender of the respondent, the respondent's marital status, the respondent's occupation, and the respondent's education.

Validity Test
If the validity value of each statement item is greater than 0.2120 or r ≥ 0.2120, then each statement item is considered valid, and for more details can be seen in the following table: Normality test This normality test is carried out on the regression residual. This test is carried out using the P-P Plot chart. The results of the normality test in this study can be seen below: Source: SPSS Processed Data, 2022 Figure 2. Normality Test Results Based on Figure 2 above, it can be seen that the points which are research data are spread around the diagonal line (not far from the diagonal/straight line). Thus, it can be concluded that the data in this study are normally distributed. To test whether the data is normally distributed or not, the Kolmogorov-Smirnov test was carried out. The residuals are normally distributed if they have a significance value > 0.05. Based on table 5 above, it can be seen that the Kolmogorov-Smirnov Z value for the variable Customer Satisfaction (Y) is 0.458 with Asymp.Sig (2-tailed) 0.985 > 0.05, meaning that the data is normally distributed, so the sample data is good and feasible to use in study.

Multicollinearity Test
If the VIF value < 10 and Tolerance > 0.1 then, multicollinearity does not occur. Based on table 6, it shows that the VIF value of each variable in the study has a value less than 10 and a tolerance value greater than 0.1. This means that the data in this study are free from multicollinearity symptoms and can be analyzed using multiple linear regression.

Heteroscedasticity Test
If there are dots forming a certain regular pattern such as wavy, widened, then narrowed. However, if the dots (points) spread without forming a certain pattern below and above the number 0 on the Y axis (Clouds Shape), then heteroscedasticity is said to occur. The results of the heteroscedasticity test in this study can be seen below: Source: SPSS Processed Data, 2022 Figure 3. Heteroscedasticity Test Results In Figure 3 above, it can be seen that the points spread randomly both above and below the number 0 on the Studentized Residual Regression axis, this means that the regression model in this study is free from symptoms of heteroscedasticity and further analysis can be carried out.
The Glejser test is carried out by regressing between the independent variables and their residual absolute values. If the significance value between the independent variables and the absolute residual is more than 0.05 then there is no heteroscedasticity. From the test results using the glejser method, it was obtained a significance value for the Product variable (X1) with sig 0.401, Price variable (X2) with sig 0.055, Place variable (X3) with sig 0.960, Promotion variable (X4) with sig 0.580, People variable (X5) with sig 0.454, Process variable (X6) with sig 0.100, and Physical Evidence variable (X7) with sig 0.442. All of these variables have a significance value above 0.05 so it can be concluded that the data in this study are free from symptoms of heteroscedasticity. F test To test the research hypothesis which states that product, price, place, promotion, people, process, and physical evidence variables simultaneously have a significant influence on customer satisfaction, it is necessary to carry out simultaneous testing or F test. The results of this test can be seen in table following: From the results of simultaneous testing, the results of Fcount were 10,067 while the Ftable value was 3,122 (f 0.05 (7-1) (86-7)). This means Fcount 10.067 > Ftable 0.2120 and a significant value of 0.000 < alpha 0.05, so H0 is rejected and H1 is accepted. This means that the variables which include product, price, place, promotion, people, process, and physical evidence simultaneously have a significant influence on customer satisfaction at the tax consultant office Dr. Sudarno, S.Pd., M.M., BKP and Pekanbaru City Partners. In other words, this research model is feasible to continue.

Coefficient of Determination (R2)
The coefficient of determination (R2) measures how far the model's ability (Product, Price, Place, Promotion, People, Process, and Physical Evidence) explains the variation of the dependent or dependent variable (Customer Satisfaction). The following are the results of the coefficient of determination test (R2):  Table 8 above shows the value of the coefficient of determination R2 of 0.427, this indicates that the variable customer satisfaction is influenced by variables which include product, price, place, promotion, people, process, and physical evidence by 42.7% while the remaining 57.3% is influenced by variables which were not observed in this study.

Multiple Linear Regression Test
Multiple regression tests are used to determine the influence or linear relationship between two or more independent variables with one dependent variable. The multiple linear regression equation explains that the coefficient value of the product variable (X1) is positive and the magnitude is 0.154, meaning that if the other independent variables have a fixed value and the product increases by one unit, then customer satisfaction will increase by 0.154. The coefficient is positive, meaning that there is a positive relationship between customer satisfaction and the product, the better the product, the higher the customer satisfaction. The coefficient value of the price variable (X2) is negative and the magnitude is -0.150, meaning that if the other independent variables have a fixed value and the price decreases one-unit, then customer satisfaction will decrease by -0.150 The coefficient is negative, meaning that there is a negative relationship between customer satisfaction and price, the higher the price, the lower the customer satisfaction. The coefficient value of the place variable (X3) is negative and the magnitude is -0.075, meaning that if the other independent variables have a fixed value and the place has decreased one-unit, then customer satisfaction will decrease by -0.075. The coefficient is negative, meaning that there is an insignificant negative relationship between satisfaction customer with place, the better the place and location, the less influence it will have on customer satisfaction. The coefficient value of the promotion variable (X4) is positive and the magnitude is 0.113, meaning that if the other independent variables have a fixed value and the promotion increases by one unit, customer satisfaction will increase by 0.113. The coefficient is positive, meaning that there is a positive relationship between customer satisfaction and promotion, the better the promotion, the higher the customer satisfaction. The coefficient value of the person variable (X5) is positive and the magnitude is 0.153, meaning that if the other independent variables have a fixed value and people experience a one-unit increase, then customer satisfaction will increase by 0.153. The coefficient is positive, meaning that there is a positive relationship between customer satisfaction and people, the better the people, the higher the customer satisfaction. The coefficient value of the process variable (X6) is positive and the magnitude is 0.463, meaning that if the other independent variables have a fixed value and the process increases by one unit, then customer satisfaction will increase by 0.463. The coefficient is positive, meaning that there is a positive relationship between customer satisfaction and the process, the better the process, the higher the customer satisfaction. The coefficient value of the physical evidence variable (X7) is positive and the magnitude is 0.78, meaning that if the other independent variables have a fixed value and physical evidence increases by one unit, then customer satisfaction will increase by 0.78. The coefficient is positive, meaning that there is a positive relationship between customer satisfaction and physical evidence, the better the physical evidence, the more customer satisfaction increases.

Hypothesis Test (T Test)
The partial test results in this study can be seen in table 10 below: Then t-table = 1.991. (0.05/2=0.025) and n -k -1 (86 -7 -1 = 78) From table 10 above, the partial test results can be explained as that the effect of product variables on customer satisfaction with partial test results shows that the tcount for the product variable is 3,798 which is greater than the ttable of 1,991 or a significant value of 0,000 which is smaller than the alpha of 0.05 which means Ho is rejected Hi is accepted. It can be concluded that partially the product variable has a significant positive (+) effect on customer satisfaction. The effect of the price variable on customer satisfaction with partial test results shows that the tcount for the price variable is -2,892 which is smaller than the ttable of 1,991 or a significant value of 0.005 greater than the alpha of 0.05, which means that Ho is accepted, Hi is rejected. It can be concluded that partially the price variable has a significant negative (-) effect on customer satisfaction. The effect of the place variable on customer satisfaction with partial test results shows that the tcount for the place variable is -0.349 which is smaller than the ttable of 1.991 or a significant value of 0.728 is greater than the alpha of 0.05 which means Ho is accepted Hi is rejected. It can be concluded that partially the place variable has a positive (-) insignificant effect on customer satisfaction. The effect of promotion variables on customer satisfaction with partial test results shows that the tcount for the promotion variable is 2,344 which is greater than the ttable of 1,991 or the significant value of 0.009 is smaller than the alpha of 0.05, which means Ho is rejected Hi is accepted. It can be concluded that partially the promotion variable has a significant positive (+) effect on customer satisfaction. The effect of the person variable on customer satisfaction with partial test results shows that the tcount for the person variable is 5,615 which is greater than the ttable of 1,991 or a significant value of 0,000 less than the alpha of 0.05, which means Ho is rejected Hi is accepted. It can be concluded that partially the person variable has a significant positive (+) effect on customer satisfaction. The effect of process variables on customer satisfaction with partial test results shows that the tcount for the process variable is 7,219 which is greater than the ttable of 1,991 or a significant value of 0,000 less than the alpha of 0.05, which means Ho is rejected Hi is accepted. It can be concluded that partially the process variable has a significant positive (+) effect on customer satisfaction. The effect of physical evidence variables on customer satisfaction with partial test results shows that the tcount for the product variable is 2,516 which is greater than the ttable of 1,991 or the significant value of 0.014 is smaller than the alpha of 0.05, which means Ho is rejected Hi is accepted. It can be concluded that partially the physical evidence variable has a positive (+) insignificant effect on customer satisfaction.

Discussion
The effect of products on customer satisfaction is the importance of products in business, because products are the main pillars when doing business. As is well known, a running business must have products to be traded, the same is true for the tax consultant office of Dr. Sudarno, S.Pd., M.M., BKP and this partner offer various types of service products available and addressed to each client to meet the needs and problems of these clients regarding tax and management. This is evidenced by the results of descriptive research, with the assumption that the product variable is considered very good by the respondents. In line with the results of multiple linear regression analysis which shows the effect of product variables on customer satisfaction at the tax consultant office Dr. Sudarno, S.Pd., M.M., BKP and Partners. On the results of hypothesis testing (t test) on the price variable has a significant positive effect on customer satisfaction. By proving it in previous research (Manampiring et al., 2016) stated that product variables partially had a significant positive effect and previous research by (Lisarini & Septiani, 2021) stated that product variables partially had a significant effect on satisfaction. Effect of price on customer satisfaction. The importance of price so that transactions occur between service producers and service users. Price also acts as the main key for service users to use these services, in fact pricing can be a force to compete in the market. This is evidenced by the results of descriptive research, with the assumption that the price variable is considered very good by the respondents. In line with the results of multiple linear regression analysis which shows the effect of the price variable on customer satisfaction at the tax consultant office Dr. Sudarno, S.Pd., M.M., BKP and Partners. On the results of hypothesis testing (t test) on the price variable has a significant negative effect on customer satisfaction. This is evidenced by previous research by (Marpaung & Mekaniwati, 2020) stating that the price variable partially has a significant negative effect. However, it is different (Tannady et al., 2022) states that the price variable partially has a significant positive effect. The effect of place on customer satisfaction is the importance of place in determining the location of the office of the Tax Consultant and Management Dr. Sudarno, S.Pd., M.M., BKP and colleagues in the future. This is related to the ease of reach of consumers or customers for the products and services offered to find the office of the Tax Consultant and Management Dr. Sudarno, S.Pd., M.M., BKP and colleagues. This is evidenced based on the results of descriptive research, with the assumption that the place variable is considered good by the respondents. In line with the results of multiple linear regression analysis which shows the effect of the place variable on customer satisfaction at the tax consultant office Dr. Sudarno, S.Pd., M.M., BKP and Partners. On the results of hypothesis testing (t test) on the place variable has no significant negative effect on customer satisfaction. In accordance with previous research by (Suprayogi & Wahyuati, 2017) stated that the place variable has a partially negative and insignificant effect. However, it is different from (Wardhana & Sitohang, 2021) stating that the place variable partially has a significant positive effect and previous research by (Selfana, 2022) states that the place variable partially has a significant effect.
The effect of promotion on customer satisfaction is the importance of promotion at the office of the Tax Consultant and Management Dr. Sudarno, S.Pd., M.M., BKP and colleagues, promotions are carried out with the aim of influencing the general public's perception of all services offered and promoted. Such as conducting education and outreach to the public about the importance of complying with personal and corporate tax compliance. This is evidenced by the results of descriptive research, with the assumption that the promotion variable is considered good by the respondents. In line with the results of multiple linear regression analysis which shows the effect of the promotion variable on customer satisfaction at the tax consultant office Dr. Sudarno, S.Pd., M.M., BKP and Partners. On the results of hypothesis testing (t test) on the promotion variable has a significant positive effect on customer satisfaction. This is evidenced by previous research by (Pradini & Alya, 2022) stating that the promotion variable partially has a significant positive effect, previous research by (Nurjaya et al., 2022) states that the promotion variable partially has a significant effect on satisfaction. Influence of people on customer satisfaction the importance of people at the office of Tax and Management Consultants Dr. Sudarno, S.Pd., M.M., BKP and colleagues, all related to the presentation of products that affect the impression of buyers. All attitudes and activities of employees both how to dress and communicate will affect purchasing decisions and consumer or customer satisfaction. This is evidenced by the results of descriptive research, with the assumption that the variable person is considered very good by the respondents. In line with the results of multiple linear regression analysis which shows the effect of the variable people on customer satisfaction at the tax consultant office Dr. Sudarno, S.Pd., M.M., BKP and Partners. On the results of hypothesis testing (t test) on the variable people have a significant positive effect on customer satisfaction. In accordance with the explanation of previous research by (Damayanti & Nugroho, 2022) stating that people variables partially have a significant positive effect and previous research by (Setianto et al., 2020) states that people variables partially have a significant effect on satisfaction. The influence of the process on customer satisfaction the importance of the process for the office of Tax Consultant and Management Dr. Sudarno, S.Pd., M.M., BKP and colleagues remember that the main motivation of service companies is the employees themselves, so to guarantee quality of service (Quality Assurance) all company activities must be carried out with systems and procedures that are adjusted by employees who are skilled, highly dedicated, and loyal to the company where they work. This is evidenced based on the results of descriptive research, with the assumption that the process variable is considered very good by the respondents. In line with the results of multiple linear regression analysis which shows the effect of process variables on customer satisfaction at the tax consultant office Dr. Sudarno, S.Pd., M.M., BKP and Partners. On the results of hypothesis testing (t test) on the process variable has a significant positive effect on customer satisfaction. This is evidenced by previous research by (Darmawan & Satrio, 2017) stating that process variables partially have a significant positive effect and previous research by (Ratnaningtyas et al., 2022) states that process variables partially have a significant effect on satisfaction. The effect of physical evidence on customer satisfaction is the importance of physical evidence which includes all parts of the ownership of the seller or service provider which includes room decorations, employee staff, and everything that concerns the seller and buyer when making a transaction. This is proven based on the results of descriptive research, with the assumption that the physical evidence variable is considered very good by the respondents. In line with the results of multiple linear regression analysis which shows the effect of physical evidence variables on customer satisfaction at the tax consultant office Dr. Sudarno, S.Pd., M.M., BKP and Partners. The results of the hypothesis test (t test) on the physical evidence variable have a significant positive effect on customer satisfaction. In accordance with research by (Dhita et al., 2022) stating that the variable physical evidence partially has a significant positive effect and previous research by (Khotimah & Astuti, 2022) states that the variable physical evidence partially has a significant effect on satisfaction. It can be concluded that the higher the customer satisfaction with the physical evidence that supports the service, the higher the customer's confidence to return to using the services of the Tax and Management Consultant Dr. Sudarno, S.Pd., M.M., BKP and colleagues.

CONCLUSION Conclusion
The results showed that product variables had an influence on customer satisfaction at the tax consulting office of Dr. Sudarno, S.Pd., M.M., BKP and Partners in Pekanbaru City. This means that the better the product provided according to the client's needs, the higher the customer satisfaction with the office of the tax consultant Dr. Sudarno, S.Pd., M.M., BKP and Partners. The results showed that the price variable has an influence on customer satisfaction at the tax consultant office Dr. Sudarno, S.Pd., M.M., BKP and Partners in Pekanbaru City. This means that the higher the price offered and not in accordance with client needs, the lower customer satisfaction. The results of the study show that the place variable has an influence on customer satisfaction at the tax consulting office of Dr. Sudarno, S.Pd., M.M., BKP and Partners in Pekanbaru City. This means that the better the place and location, the less impact on customer satisfaction. The results of the study show that the promotion variable has an influence on customer satisfaction at the tax consulting office of Dr. Sudarno, S.Pd., M.M., BKP and Partners in Pekanbaru City. This means that the better the promotion is carried out, the higher the customer satisfaction with the office of the tax consultant Dr. Sudarno, S.Pd., M.M., BKP and Partners. The results of the study show that the people variable has an influence on customer satisfaction at the tax consulting office of Dr. Sudarno, S.Pd., M.M., BKP and Partners in Pekanbaru City. This means that the better the performance of employees who are carried out and given to clients, the higher customer satisfaction with the office of the tax consultant Dr. Sudarno, S.Pd., M.M., BKP and Partners. The results showed that the process variable had an influence on customer satisfaction at the tax consultant office Dr. Sudarno, S.Pd., M.M., BKP and Partners in Pekanbaru City. This means that the better the process is carried out, the higher the customer satisfaction with the office of the tax consultant Dr. Sudarno, S.Pd., M.M., BKP and Partners. The results of the study show that physical evidence variables have an influence on customer satisfaction at the tax consulting office of Dr. Sudarno, S.Pd., M.M., BKP and Partners in Pekanbaru City. This means that the better the physical evidence of the existence of Tax Consultant's office. Sudarno, S.Pd., M.M., BKP and Partners will further increase client trust (Şahin et al., 2017;Wijaya et al., 2020) and will increase customer satisfaction with the office of the tax consultant Dr. Sudarno, S.Pd., M.M., BKP and Partners.

Limitation
In carrying out this research there were several limitations experienced such as research or observational data used only on one object, so there was no research related to the same object. It is this time limitation during the preparation of the thesis that narrows the space for researchers to move, so that it can affect the results of the research that the authors conducted. Therefore, in this study the authors used research instruments that could shorten research time, by distributing questionnaires.

Recommendation
There are still a number of other variables that have not been used while these variables also contribute to influencing customer satisfaction, this can be seen from the adjuster R value which is still low.