iv Abstract
In order to estabilish a good governance, one measures of a good public service is its compatibility of expectation with the service perceived by the public. This study aims to analyze suitability of expectations with reality by using gap analysis score with servqual as analysis tools. The respondents are 60 tax payers and 20 tax officers who selected using accidental and saturation sampling technique. The results of the study identified the expectation gap both taxpayers and tax officers, their expectation is higher than the existing services’ perceptions. Research also suggests that the priority of service by the taxpayer and the tax officers are different.
