The effect of Distributive Justice, Procedural Justice, and Interactional Justice on Job Satisfaction of Employees of The Tax Service Office (KPP) Pratama Sidoarjo Utara

ABSTRACT

The purpose of this study is to analyze the effect of Distributive Justice, Procedural Justice, and Interactional Justice simultaneously on the Job Satisfaction of Employees of the Tax Service Office (KPP) Pratama Sidoarjo Utara.

Research Methods
In this study, the author uses a quantitative research approach, which is a type of research that uses research design based on statistical procedures to measure research variables.
When viewed from the data processing, this type of research is influence research.Influence research is research that aims to determine the influence between two or more variables, so that with this research it will be possible to build a theory that can function to explain a symptom (Wiratna, 2018).
The location of this research is at the Tax Service Office (KPP) Pratama Sidoarjo Utara with an address at Jalan Pahlawan No. 55, Jetis, Lemah Putro, Sidoarjo District, Sidoarjo Regency, East Java 61213.
The determination of the number of samples in this study, taken using the slovin formula, with the following formula: Using the Slovin Formula, a sample calculation of 84 was obtained, so that the sample in this study was 84 employees of KPP Pratama Sidoarjo Utara (Sugiyono, 2021).

Overview of KPP Pratama Sidoarjo Utara
The Tax Service Office (KPP) Pratama Sidoarjo Utara began operating on November 27, 2007 based on the Decree of the Directorate General of Taxes Number KEP-158 / PJ / 2007 concerning the organization, work procedures, and operational time of KPP Pratama and the Office of Tax Services, Counseling, and Consultation within the DJP East Java Regional Office I, DJP East Java II Regional Office, East Java Regional Office III, and DGT Bali Regional Office.Formerly known as the East Sidoarjo Tax Service Office, the KPP Pratama Sidoarjo Utara building was inaugurated by the Minister of Finance, Mrs. Sri Mulyani, on December 4, 2007.
KPP Pratama Sidoarjo Utara remains responsible for carrying out services, administrative supervision, and simple audits of Taxpayers (WP) in the fields of Income Tax, Value Added Tax, Sales Tax on Luxury Goods, and other Indirect Taxes in accordance with its jurisdiction based on applicable laws and regulations.In addition, the task has been adjusted to the new regulations that support and underlie the change to KPP Pratama Sidoarjo Utara.In carrying out its duties, KPP Pratama Sidoarjo Utara carries out the following functions : 1.Data collection and processing, presentation of tax information, observation of taxation potential and extensification of taxpayers.Based on length of service, of the 84 respondents in this study, consisting of: 25 respondents or 29.76% of respondents have a working period of up to 10 years.21 respondents or 25.00% of respondents have a working period of 11-20 years.26 respondents or 30.95% of respondents have a working period of 21-30 years.12 respondents or 14.29% of respondents have a working period of ≥ 31 years.

Respondents' Answers
The answers of 84 respondents to the research questionnaire are in the appendix to this study.

Data Quality Test Results
Data quality testing is intended to ensure that the data to be processed has a quality that is worthy of being used as research data.The results of data quality measurements in this study, are as follows:

Validity Test Results
Validity is a measure that indicates the level of validity or validity of an instrument.An instrument is said to be valid if it is able to measure according to what it wants to measure.The decision-making criterion in the validity test is to compare the calculated and rtable values.If the calculated value > rtable, then the question item or statement in the questionnaire is declared valid.With a sample of 84 so that the value of Degree of Freedom (Df = N-2 = 84-2 = 82) at the level of significance of 5% obtained the value of rtable = 0.215.The results of the validity test in this study, are as follows: Source: SPSS Data Processing Results, 2023 From the results of the validity test, all questionnaire statement items have a calculated value greater than the rtable value, therefore a decision can be made that the items in the questionnaire are declared valid.

Reliability Test Results
Reliability is a measure of how much confidence an instrument can use as a good and correct data collection tool.The decision-making criterion in reliability testing is to look at Cronbach's Alpha value.If Cronbach's Alpha score > 0.6, then the respondent's answer to the questionnaire is considered reliable.The results of the reliability test in this study, are as follows: Source: SPSS Data Processing Results, 2023 The results of the reliability test showed that each research variable had a Cronbach's Alpha value above 0.6 so that it could be stated that the respondents' answers were declared reliable.

Normality Test Results
The data normality test aims to test whether in the regression model, confounding or residual variables have a normal distribution (Sujarweni, 2018: 187).The results of the data normality test in this study, are as follows: The results of the data normality test show that the histogram forms a curve with a peak point that is in the middle so that it has a symmetrical left side and right side.These results prove that the research data meets the assumption of data normality.

Multicollinearity Test Results
Multicollinearity tests are needed to determine the presence or absence of independent variables that have similarities between independent variables in a model.The similarity between independent variables will result in a very strong correlation, besides that the multicollinearity test is also intended to avoid habits in the decisionmaking process regarding the influence on the partial test of each independent variable on the dependent variable.The way to detect the presence or absence of multicollinearity is to look at the Variance Inflation Factor (VIF), that is, if the value of the Variance Inflation Factor (VIF) value is 1-10, multicollinearity does not occur (Sujarweni, 2018: 188).The results of the multicollinearity test in this study, are as follows: Source: SPSS Data Processing Results, 2023 The results of the multicollinearity test show that all independent variables in this study, namely Distributive Justice, Procedural Justice, and Interactional Justice have a Variance Inflation Factor (VIF) value that does not exceed 10, so the decision taken is that there is no multicollinearity between independent variables in this regression model.

Heteroscedasticity test results
Heteroscedasticity test to test the occurrence of residual variance from one observation period to another.How to predict the presence or absence of heterokedasticity in a model can be seen by scatterplot image patterns .The results of the heteroscedasticity test in this study, are as follows: The results of the heteroscedasticity test show that the data points spread randomly both above and below the zero on the Y axis, and spread randomly both on the left and right sides of the Zero on the X axis, referring to these results it can be decided that the research data is free from heteroscedasticity.

Multiple Linear Regression Test Results
Multiple linear regression test is a tool that can be used to measure how much influence two or more independent variables exert on the dependent variable, including the direction of influence whether it has a negative impact or has a positive impact.In research, multiple linear regression tests are intended to measure how much influence distributive justice, procedural fairness, and interactional justice have on job satisfaction.The results of the multiple linear regression test in this study, are as follows: The multiple linear regression equation has a constant value of 1.641.This number shows the magnitude of the value of variable Y, namely Job Satisfaction when all independent variables, namely Distributive Justice, Procedural Justice, and Interactional Justice have a value of Zero.
Distributive Justice has a regression coefficient value of 0.203.The regression coefficient has a positive value indicating that there is a positive influence of Distributive Justice on Job Satisfaction, if there is an increase in the value of Distributive Justice by 1 point, it will cause an increase in the value of Job Satisfaction by 0.203.Similarly, what happens when there is a decrease in the value of Distributive Justice by 1 point, will cause a decrease in the value of Job Satisfaction by 0.203.
Procedural Justice has a regression coefficient value of 0.225.The regression coefficient has a positive value indicating that there is a positive influence of Procedural Fairness on Job Satisfaction, if there is an increase in the value of Procedural Justice by 1 point, it will cause an increase in the value of Job Satisfaction by 0.225.Similarly, what happens when there is a decrease in the value of Procedural Justice by 1 point, will cause a decrease in the value of Job Satisfaction by 0.225.
Interactional Justice has a regression coefficient value of 0.489.The regression coefficient has a positive value indicating that there is a positive influence of Interactional Justice on Job Satisfaction, if there is an increase in the value of Interactional Justice by 1 point, it will cause an increase in the value of Job Satisfaction by 0.489.Similarly, what happens when there is a decrease in the value of Interactional Justice by 1 point, will cause a decrease in the value of Job Satisfaction by 0.489.

F Test Results (Simultaneous Test)
Simultaneous test or also called F test is a test that aims to see the level of significance of the influence of the independent variable on the dependent variable as a whole.The simultaneous test in this study was to examine the effect of Distributive Justice, Procedural Justice, and Interactional Justice as a whole on the Job Satisfaction of Employees of the Tax Service Office (KPP) Pratama Sidoarjo Utara.The hypotheses proposed in simultaneous tests are as follows: Ho: Distributive Justice, Procedural Justice, and Interactional Justice simultaneously do not have a significant effect on the Job Satisfaction of Employees of the Tax Service Office (KPP) Pratama Sidoarjo Utara.Ha : Distributive Justice, Procedural Justice, and Interactional Justice simultaneously have a significant effect on the Job Satisfaction of Employees of the Tax Service Office (KPP) Pratama Sidoarjo Utara.
With the level of significance (confidence) used is 5% or 0.05, the criteria for making simultaneous test decisions are: If sig.> 0.05 and Fcalculate < Ftabel, then Ho is accepted, meaning: Distributive Justice, Procedural Fairness, and Interactional Justice simultaneously do not have a significant effect on the Job Satisfaction of Employees of the Tax Service Office (KPP) Pratama Sidoarjo Utara.
If sig.< 0.05 and Fcalculate > Ftabel, then Ha is accepted, meaning: Distributive Justice, Procedural Justice, and Interactional Justice simultaneously have a significant Derry Marendra Firmansyah, Sundjoto, Sri Rahayu Indonesian Journal of Social Technology, Vol. 5, No. 3, March, 2024 effect on the Job Satisfaction of Employees of the Tax Service Office (KPP) Pratama Sidoarjo Utara.
Referring to the Ftable in the research appendix, the Ftable value is 2.72, so that the results of simultaneous tests in this study, are as follows: Table 5  The simultaneous test results in a Significance value (Sig.) of 0.000 and an Fcalculate value of 95.444.Because the value of Sig.0.000 is smaller than 0.05 and the value of Fcalculate 95.444 is greater than the value of Ftable 2.72, the decision taken is that Ho is rejected and Ha is accepted, meaning that Distributive Justice, Procedural Justice, and Interactional Justice simultaneously have a significant effect on the Job Satisfaction of Tax Service Office (KPP) Employees of Pratama Sidoarjo Utara.

Results of the Coefficient of Determination
The coefficient of determination is intended to determine the contribution of influence possessed by all independent variables (namely: Distributive Justice, Procedural Justice, and Interactional Justice) in providing changes to the dependent variable (ie Job Satisfaction).The results of the coefficient of determination in this study, are as follows: Partial tests are often referred to as statistical tests t.Partial tests are intended to examine the effect of partial or individual independent variables on the dependent variable.The partial test in this study was to examine the effect of Distributive Justice, Procedural Justice, and Interactional Justice individually on the Job Satisfaction of Employees of the Tax Service Office (KPP) Pratama Sidoarjo Utara.
The hypotheses proposed in the partial test are as follows: decision taken was that Ho was rejected and Ha was accepted, meaning that Interactional Justice partially had a significant effect on the Job Satisfaction of Tax Service Office (KPP) Employees of Pratama Sidoarjo Utara.

Discussion
The Simultaneous Effects of Distributive Justice, Procedural Fairness, and Interactional Justice on Job Satisfaction The simultaneous test results in a Significance value (Sig.) of 0.000 and an Fcalculate value of 95.444.Because the value of Sig.0.000 is smaller than 0.05 and the value of Fcalculate 95.444 is greater than the value of Ftable 2.72, the decision taken is that Distributive Justice, Procedural Justice, and Interactional Justice simultaneously have a significant effect on the Job Satisfaction of Employees of the Tax Service Office (KPP) Pratama Sidoarjo Utara.
This result proves that the 1st hypothesis (H1) which reads: "Distributive Justice, Procedural Justice, and Interactional Justice simultaneously have a significant effect on the Job Satisfaction of Employees of the Tax Service Office (KPP) Pratama Sidoarjo Utara" is empirically accepted.The results of this study support the results of research that has been conducted by (Mardhatillah, 2021;Rawung et al., 2022) where the results of his research also stated that Distributive Justice, Procedural Justice, and Interactional Justice simultaneously have a significant effect on Job Satisfaction.
The Coefficient of Determination or R Square produced in this study is 0.782 or equivalent to a value of 78.2%.The figure shows that Distributive Justice, Procedural Justice, and Interactional Justice have the ability to provide changes to Job Satisfaction by 78.2% while the remaining 21.8% are factors provided by other variables outside the variables of Distributive Justice, Procedural Justice, and Interactional Justice which have the ability to influence Job Satisfaction but were not included in this study, examples are Compensation, Leadership, Organizational Culture, and others.

The Partial Effect of Distributive Justice on Job Satisfaction
Distributive Justice has a Significance value (Sig.) of 0.001 where the value of Sig.ini is less than 0.05 and Distributive Justice has a calculated value of 3.386 where the value of this tcount is greater than the value of ttable 1.663.Referring to this result, the decision taken is that Distributive Justice partially has a significant effect on the Job Satisfaction of Tax Service Office (KPP) Employees Pratama Sidoarjo Utara.
The results of this study prove that Hypothesis 2 (H2) which reads: "Distributive Justice partially has a significant effect on the Job Satisfaction of Employees of the Tax Service Office (KPP) Pratama Sidoarjo Utara" Distributive Justice partially has a significant effect on the Job Satisfaction of Employees of the Tax Service Office (KPP) Pratama Sidoarjo Utara" is empirically accepted.The results of this study support the results of research conducted by (Kemarauwana & Darmawan, 2023;Rawung et al., 2022)Where the results of their research also state that Distributive Justice partially has a significant effect on Job Satisfaction.
Distributive justice is justice that deals with the distribution of resources and the measures used to determine the share of those resources.This type of justice affects the perception of employees whether the services they receive are fair or not (Hastari, Kirana, & Subiyanto, 2023).
The better the distributive justice provided by the organization to its employees, the more it will increase the job satisfaction felt by these employees.This is in line with the results of (Rawung et al., 2022) and the results of data analysis in this study which shows that Distributive Justice has a regression coefficient value of 0.203.The regression coefficient has a positive value indicating that there is a positive influence of Distributive Justice on Job Satisfaction, if there is an increase in the value of Distributive Justice by 1 point, it will cause an increase in the value of Job Satisfaction by 0.203.Similarly, what happens when there is a decrease in the value of Distributive Justice by 1 point, will cause a decrease in the value of Job Satisfaction by 0.203.

The Partial Effect of Procedural Fairness on Job Satisfaction
Procedural Justice has a Significance value (Sig.) of 0.043 where the value of Sig.ini is less than 0.05 and Procedural Justice has a calculated value of 2.061 where this calculated value is greater than the value of ttable 1.663.Referring to this result, the decision taken is that Procedural Justice partially has a significant effect on the Job Satisfaction of Employees of the Tax Service Office (KPP) Pratama Sidoarjo Utara.
This result proves that the 3rd Hypothesis which reads: "Procedural Fairness partially has a significant effect on the Job Satisfaction of Employees of the Tax Service Office (KPP) Pratama Sidoarjo Utara" is empirically accepted.The results of this study support the results of research conducted by (Kemarauwana & Darmawan, 2023;Mardhatillah, 2021) where the results of their research also state that Procedural Justice partially has a significant effect on Job Satisfaction.
Procedural justice is justice in the judgment process or justice related to the process of obtaining the result of the verdict.The management system or planning system ensures that the processes used will be considered fair if those affected by the decision-making process have the opportunity to influence the decision-making process and provide feedback (Hastari et al., 2023).
The better an organization provides procedural fairness to its employees, the more it will increase the job satisfaction of those employees.This is in line with the results of research by (Kemarauwana & Darmawan, 2023) and the results of data analysis in this study which shows that Procedural Justice has a regression coefficient value of 0.225.The regression coefficient has a positive value indicating that there is a positive influence of Procedural Fairness on Job Satisfaction, if there is an increase in the value of Procedural Justice by 1 point, it will cause an increase in the value of Job Satisfaction by 0.225.Similarly, what happens when there is a decrease in the value of Procedural Justice by 1 point, will cause a decrease in the value of Job Satisfaction by 0.225.

The Partial Effect of Interactional Justice on Job Satisfaction
Interactional Justice has a Significance value (Sig.) of 0.000 where the value of Sig.ini is less than 0.05 and Interactional Justice has a calculated value of 5.717 where the value of this tcount is greater than the value of ttable 1.663.Referring to this result, the decision taken was that Ho was rejected and Ha was accepted, meaning that Interactional Justice partially had a significant effect on the Job Satisfaction of Tax Service Office (KPP) Employees of Pratama Sidoarjo Utara.
The results of this study prove that Hypothesis 4 (H4) which reads: "Interactional Justice partially has a significant effect on Job Satisfaction of Employees of the Tax Service Office (KPP) Pratama Sidoarjo Utara" is empirically accepted.The results of this study support the results of research conducted by (Rawung et al., 2022) Where the results of the study also stated that Interactional Justice partially has a significant effect on Job Satisfaction.
Interactional fairness is an employee's perception of the extent to which he or she receives dignified, caring, and respectful treatment.This interactional justice refers to the way of relationship with all parts of the organization, both leaders and colleagues, where employees are treated fairly and equitably within the organization (Hastari et al., 2023;Putri & Merkusiwati, 2014).
The better the organization provides interactional fairness to its employees, the more job satisfaction of these employees.This is in line with the results of research by (Rawung et al., 2022) and the results of data analysis in this study show that Interactional Justice has a regression coefficient value of 0.489.The regression coefficient has a positive value indicating that there is a positive influence of Interactional Justice on Job Satisfaction, if there is an increase in the value of Interactional Justice by 1 point, it will cause an increase in the value of Job Satisfaction by 0.489.Similarly, what happens when there is a decrease in the value of Interactional Justice by 1 point, will cause a decrease in the value of Job Satisfaction by 0.489

Conclusion
Distributive Justice, Procedural Justice, and Interactional Justice simultaneously have a significant effect on the Job Satisfaction of Employees of the Tax Service Office (KPP) Pratama Sidoarjo Utara.Distributive Justice, Procedural Justice, and Interactional Justice have the ability to change the value of Job Satisfaction by 78.2% while the remaining 21.8% is the influence of other variables that were not included in this study, such as Compensation, Organizational Culture, Leadership, and others.
Distributive Justice partially has a significant effect on the Job Satisfaction of Employees of the Tax Service Office (KPP) Pratama Sidoarjo Utara.When there is an increase in distributive justice, it increases their job satisfaction.
Procedural Fairness partially has a significant effect on the Job Satisfaction of Employees of the Tax Service Office (KPP) Pratama Sidoarjo Utara.When there is an increase in procedural fairness, it increases their job satisfaction.
Interactional Justice partially has a significant effect on the Job Satisfaction of Employees of the Tax Service Office (KPP) Pratama Sidoarjo Utara.When there is an increase in interactional fairness, it increases their job satisfaction.
error 0.05 or 5% Based on the formula above, the calculation of the number of samples in this study is as follows:

Figure 5
Figure 5 Descriptive Respondents by Length of Service Source: Data Processed by the Author, 2023Based on length of service, of the 84 respondents in this study, consisting of: 25 respondents or 29.76% of respondents have a working period of up to 10 years.21 respondents or 25.00% of respondents have a working period of 11-20 years.26 respondents or 30.95% of respondents have a working period of 21-30 years.12 respondents or 14.29% of respondents have a working period of ≥ 31 years.Respondents' AnswersThe answers of 84 respondents to the research questionnaire are in the appendix to this study.Data Analysis ResultsData Quality Test ResultsData quality testing is intended to ensure that the data to be processed has a quality that is worthy of being used as research data.The results of data quality measurements in this study, are as follows:Validity Test ResultsValidity is a measure that indicates the level of validity or validity of an instrument.An instrument is said to be valid if it is able to measure according to what it wants to measure.The decision-making criterion in the validity test is to compare the calculated and rtable values.If the calculated value > rtable, then the question item or statement in the questionnaire is declared valid.With a sample of 84 so that the value of Degree of Freedom (Df = N-2 = 84-2 = 82) at the level of significance of 5% obtained the value of rtable = 0.215.The results of the validity test in this study, are as follows:Table1Validity Test Results

Figure 6
Figure 6 Data Normality Test Results Source: SPSS Data Processing Results, 2023The results of the data normality test show that the histogram forms a curve with a peak point that is in the middle so that it has a symmetrical left side and right side.These results prove that the research data meets the assumption of data normality.Multicollinearity Test ResultsMulticollinearity tests are needed to determine the presence or absence of independent variables that have similarities between independent variables in a model.The similarity between independent variables will result in a very strong correlation, besides that the multicollinearity test is also intended to avoid habits in the decisionmaking process regarding the influence on the partial test of each independent variable on the dependent variable.The way to detect the presence or absence of multicollinearity is to look at the Variance Inflation Factor (VIF), that is, if the value of the Variance Inflation Factor (VIF) value is 1-10, multicollinearity does not occur(Sujarweni, 2018:  188).The results of the multicollinearity test in this study, are as follows:

Figure 7
Figure 7 Heteroscedasticity Test ResultsSource: SPSS Data Processing Results, 2023 The results of the heteroscedasticity test show that the data points spread randomly both above and below the zero on the Y axis, and spread randomly both on the left and right sides of the Zero on the X axis, referring to these results it can be decided that the research data is free from heteroscedasticity.Multiple Linear Regression Test ResultsMultiple linear regression test is a tool that can be used to measure how much influence two or more independent variables exert on the dependent variable, including the direction of influence whether it has a negative impact or has a positive impact.In research, multiple linear regression tests are intended to measure how much influence distributive justice, procedural fairness, and interactional justice have on job satisfaction.The results of the multiple linear regression test in this study, are as follows:Table4Multiple Linear Regression Test Results

Figure 1 Working Area of KPP Pratama Sidoarjo Utara
2. Research and administration of Annual Returns, Period Notices and Taxpayer files.3. Supervision of the payment of Income Tax, Value Added Tax, Sales Tax on Luxury Goods and other Indirect Taxes.4. Administration of tax receivables, receipt, collection, settlement of objections, administration of appeals and settlement of restitution of Income Tax, Value Added Tax, Sales Tax on Luxury Goods and other Indirect Taxes.

Respondents by Age Figure 3 Descriptive Respondents by Age
Source: Data Processed by the Author, 2023 Based on age, of the 84 respondents in this study, consisting of: 25 respondents or 29.76% of respondents have the age of up to 30 years.22 respondents or 26.19% of respondents had the age of 31-40 years.25 respondents or 29.76% of respondents had the age of 41-50 years.12 respondents or 14.29% of respondents have the age of ≥ 51 years.Descriptive

Table 4 Multiple Linear Regression Test Results Coefficientsa
Interactional Justice VariableBased on the multiple linear regression equation above, it can be explained, among others, as follows:

Table 6 Results of the Coefficient of Determination Model Summaryb
Determination or R Square produced in this study is 0.782 or equivalent to a value of 78.2%.The figure shows that Distributive Justice, Procedural Justice, and Interactional Justice have the ability to provide changes to Job Satisfaction by 78.2% while the remaining 21.8% are factors provided by other variables outside the variables of Distributive Justice, Procedural Justice, and Interactional Justice which have the ability to influence Job Satisfaction but were not included in this study, examples are Compensation, Leadership, Organizational Culture, and others.