The Effect of Tax Socialization, Superior Service, and Service Quality on Taxpayers’ Satisfaction and Compliance

Abstract

The impact of valuable services for taxpayers will increase the awareness and compliance of taxpayers. This study aims to explore whether there is a direct or indirect effect on the effectiveness of tax socialization, superior service products, and the quality of services to taxpayer satisfaction and taxpayer compliance. The study was conducted at the East Java Provincial Revenue Agency through 48 motorized vehicle service units, with purposive sampling set at 426 respondents in the Gresik, Bangkalan, Mojokerto, Surabaya, Sidoarjo and Lamongan regions with 2014 ownership of motorized vehicle years. With SEM analysis the results of the study stated that there were significant direct or indirect effectiveness of tax socialization, superior service products, and quality of service to taxpayers' satisfaction and compliance as a mediating variable. The implication is that if the Central Tax Ofiice conducts a tax socialization effective on target, provide superior service products, and quality of services in all districts / cities in East Java Province, they can make taxpayeers obedient by voluntarily paying motor vehicle taxes on time.

Compliance during the COVID-19 pandemic: Knowledge of tax relaxation, completeness of documents and their socialisation

“…The inconsistency of this study when in contrast to research (Ambarwati et al, 2021) with the authorities in tax relaxation for the duration of the COVID-19 pandemic and the advantages derived from this policy, taxpayers still comply with annual SPT reporting despite a decline in profits tax revenues that passed off in 2020 due to limit in people's earnings and purchasing power. However, when it is related to the lookup performed via (Sukesi and Yunaidah, 2020); (Wardani and Wati, 2018); (Saad and Abdullah, 2014), this study helps the lookup performed (Sukesi and Yunaidah, 2020) and (Leong et al, 2020) which conclude that the knowhow of tax rest affects SMEs compliance and socialisation of tax rest policy impacts on SMEs compliance.…”

Evaluasi Penerapan Metode Segmentasi Wajib Pajak: Studi Kasus Kantor Pelayanan Pajak Pratama Temanggung

“…Berdasarkan analisis yang telah dilakukan strategi sosialisasi yang dilakukan belum maksimal, hanya masuk kategori terlaksana. Penelitian dari Sukesi & Yunaidah (2020) menunjukkan bahwa terdapat pengaruh baik secara langsung maupun tidak langsung terkait dengan efektifitas sosialisasi pajak, produk pelayanan unggulan, serta kualitas pelayanan terhadap kepuasaan dan kepatuhan wajib pajak. Penelitian dari Al-Azzawi, Al-Sharea, & Sabri (2021) membahas peran intelijen dalam mendukung kepatuhan dan penerimaan pajak.…”

Sosialisasi Perpajakan, Kesadaran Wajib Pajak, Perhitungan Tarif Pajak, dan Kepatuhan Pajak

“…Penelitian yang dilakukan oleh (Siregar, 2017) Dalam penelitian ini penulis menggunakan teknik sampling jenuh atau disebut juga sensus. Sampling jenuh adalah sebagai teknik penentuan sampel bila semua anggota populasi digunakan sebagai sampel, hal ini sering dilakukan bila jumlah populasi relatif kecil, kurang dari 30 orang, atau penelitian yang ingin membuat generalisasi dengan kesalahan yang sangat kecil (Sugiyono, 2017). Sampel dalam penelitian ini adalah semua mahasiswa Fakultas Ekonomi dan Bisnis Universitas Udayana yang masih aktif pada program studi akuntansi angkatan 2014 s/d 2018 yang memiliki usaha/bisnis menurut sumber yang tercatat pada UKM Wirausaha Muda.…”