Dimensi Kualitas Pelayanan, Kepuasan dan Kepatuhan Pajak

  • Theresia Woro Damayanti Fakultas Ekonomika dan Bisnis, Universitas Kristen Satya Wacana
  • Nita Anggraheny Savitri Universitas Kristen Satya Wacana
Keywords: Service quality dimension, taxpayer's satisfaction, taxpayer compliance.

Abstract

This study was conducted to identify the effect of service quality dimensions given by tax officials to the satisfaction and compliance of individual taxpayers. Service quality dimensions are measured by five points, tangibles, reliability, responsiveness, assurance and empathy of respondents. Data obtained in the form of primary data from 125 questionnaires distributed by researchers to 100 people using Convenience Sampling method. Research data then tested by using Partial Least Square, this research shows that the dimension of service quality of tangibles, reliability, responsiveness, assurance, and empathy have no significant effect to taxpayer compliance through service satisfaction, service quality dimension tangibles, reliability, responsiveness, assurance, and empathy have a significant effect on taxpayer compliance. This means that personal taxpayer compliance is influenced by the quality of service.

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Published
2018-10-29
Section
Articles