Tax service quality for enterprises: development of a valid measurement scale

Au, Lien Thi Nguyet; Hoang, Hung Trong; Ho, Lan Thi Huong

doi:10.1108/apjba-01-2021-0033

Cited by 4 publications

(2 citation statements)

References 57 publications

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“…Thus the following hypothesis is developed: H2: Geopolitics (geopolitics ) taxpayers have a significant influence on SME tax non-compliance behavior Tax Service Quality and the Moderating Role of Religiosity Service quality is basically measured by customers by comparing expectations with performance ( (Seth et al, 2005). Service business providers often assess the quality of services provided to their customers to improve the quality of their services and identify problems to achieve customer satisfaction (Au et al, 2022). In the field of taxation, most empirical studies conclude that the relationship between tax service quality and tax non-compliance is negative (e.g., Lin et al, 2011); Alabede, 2012; Al-Ttaffi & Abdul Jabbar, 2016b).…”

Section: Hypothesis Religiosity and Tax Non-compliance Behaviormentioning

confidence: 99%

Understanding Tax Non Compliance Behavior of SMEs

Prajawati

2023

IJSSHR

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This research combines a religious perspective in the tax non-compliance model. This research tries to provide a model that includes a religiosity perspective as a model for tax non-compliance. This research will examine the phenomenon of SME tax non-compliance in Batu City by integrating new variables, from social and economic approaches, namely geopolitical differences, tax service quality, public governance quality and system structure, tax system rate, penalty and religiosity. This research provides a model that includes a religiosity perspective as a model for SME tax non-compliance. This research is quantitative (positivist) research. The object of this research is SMEs in Batu City. The population in this study consists of SMEs in Batu City which are spread across the food and beverage business sector under the guidance of the Batu City Cooperatives and SMEs Service, totaling 175 businesses. The research results show several findings. The relationship between religiosity and tax non-compliance shows that the higher the level of religiosity, the lower the level of tax non-compliance compared to people with low levels of religiosity. The relationship between geopolitics and tax non-compliance provides an interpretation that tax non-compliance exists when there is a geopolitical gap. The worse the geopolitical conditions, the higher the level of taxpayer non-compliance. The relationship between the quality of tax services and tax non-compliance shows that tax non-compliance behavior decreases when the quality of tax services is higher. The relationship between the quality of public governance and tax impropriety decreases when the quality of public governance increases. Tax non-compliance behavior increases when tax rates are increased. Meanwhile, the relationship between penalties and tax non-compliance behavior shows that tax non-compliance behavior decreases when penalties increase.

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Section: Hypothesis Religiosity and Tax Non-compliance Behaviormentioning

confidence: 99%

Understanding Tax Non Compliance Behavior of SMEs

Prajawati

2023

IJSSHR

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“…Persepsi wajib pajak mengenai kualitas pelayanan dari aparat pajak akan mempengaruhi penilaian masing-masing Wajib Pajak untuk berperilaku patuh dalam melaksanakan kewajiban perpajakan, (Au, Hoang, & Ho, 2022) (Supriyanti & Hidayati, 2008). Demikian juga pelayanan yang berkualitas membuat Wajib Pajak nyaman dalam membayar pajak dan pada ujungnya akan meningkatkan kepatuhan.…”

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Pemahaman Pajak dan Tax Cost Compliance terhadap Moralitas Wajib Pajak dengan Mediasi Tax Service Quality

Nadi¹,

Irawati²,

Amaliyah³

2023

RABIN

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Latar Belakang: Perubahan perpajakan yang terjadi dilatar belakangi pada aturan perpajakan, di mana Wajib Pajak diharapkan dapat lebih memahami mengenai aturan perpajakan, dan diharapkan pula peran konsultan pajak dapat membantu klien untuk melaksanakan hak dan kewajiban dalam membayar pajak.Tujuan: Penelitian ini bertujuan untuk menguji pengaruh dari Pemahaman Pajak, Tax Cost of Compliance terhadap Moralitas Wajib Pajak dengan mediasi Tax Service Quality.Metode Penelitian: Penelitian ini menggunakan responden Konsultan Pajak di Indonesia yang tergabung dalam IKPI (Indonesia). Populasi penelitian adalah konsultan pajak yang tergabung dalam IKPI, pemilihan sampel menggunakan teknik simple random sampling. Data penelitian yang terkumpul dan telah lolos uji kualitas instrumen serta uji asumsi klasik, diuji regresi dengan teknik analisis jalur untuk melihat pengaruh variabel mediasi, dan uji regresi linier berganda untuk melihat pengaruh parsial masing-masing variabel dan pengaruh simultannya.Hasil Penelitian: Hasil penelitian menunjukkan bahwa secara parsial Pemahaman Pajak Tax Cost of Compliance berpengaruh terhadap Tax Service Quality, demikian juga Pemahaman Pajak, dan Tax Service Quality secara parsial berpengaruh terhadap Moralitas Wajib Pajak, sedangkan Tax Cost of Compliance tidak berpengaruh terhadap Moralitas Wajib Pajak, Hasil penelitian juga membuktikan bahwa variabel Tax Service Quality memediasi pengaruh Tax Cost of Compliance terhadap Moralitas Wajib Pajak, tetapi tidak memediasi pengaruh Pemahaman Pajak terhadap Moralitas Wajib PajakKeaslian/Kebaruan Penelitian: Penelitian ini menggunakan responden Konsultan Pajak yang masih jarang digunakan dalam penelitian-penelitian sebelumnya, padahal sebagai konsultan pajak dituntut untuk lebih memahami peraturan perpajakan. Penelitian ini juga menjadikan Kualitas Pelayanan sebagai variabel mediasi dan lebih fokus kepada Moralitas Wajib Pajak sebagai pemicu kepatuhan wajib pajak.

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Exploring the relationship between taxpayers and tax authorities in the digital era: evidence on tax compliance behavior in emerging economies

Belahouaoui,

Attak

2024

IJLMA

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Purpose This study aims to understand the determinants of the relationship between tax authorities and taxpayers in the digital era and how this relationship impacts tax compliance behavior, especially in the context of emerging countries like Morocco. Design/methodology/approach A qualitative methodology was adopted, involving interviews with tax inspectors and auditors, certified accountants’ experts and tax consultants. Data analysis was conducted using IRAMUTEQ software. Findings The research highlights that the relationship's quality and the level of mutual trust between tax authorities and taxpayers are critical in determining tax compliance in the digital era. Central factors affecting this relationship encompass effective communication, simplification of tax procedures, clarity of tax laws and the digitization of tax services. Furthermore, the study emphasizes that these dynamics and determinants significantly influence the tax compliance behavior of taxpayers in Morocco, revealing intricate connections between relational aspects and compliance attitudes. Practical implications The findings suggest that fostering a mutually trusting relationship, through improved communication, simplification and digitization, can enhance taxpayer compliance. This is valuable for policymakers and tax authorities developing strategies to improve tax systems in emerging countries. Originality/value This study contributes to the sparse literature on the relationship between tax authorities and taxpayers in the and digital era, offering new insights into factors that influence tax compliance in the post COVID-19 crisis context. Its practical recommendations provide a foundation for developing strategies aimed at improving this relationship and, consequently, taxpayer compliance behavior in emerging countries.

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Tax service quality for enterprises: development of a valid measurement scale

Cited by 4 publications

References 57 publications

Understanding Tax Non Compliance Behavior of SMEs

Understanding Tax Non Compliance Behavior of SMEs

Pemahaman Pajak dan Tax Cost Compliance terhadap Moralitas Wajib Pajak dengan Mediasi Tax Service Quality

Exploring the relationship between taxpayers and tax authorities in the digital era: evidence on tax compliance behavior in emerging economies

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