Pengaruh Kualitas Layanan terhadap Kepatuhan Membayar Pajak
The study is to examine the effect of service quality and satisfaction of the tax compliance of taxpayers to pay taxes. It is the case study in Yogyakarta Branch of Tax Office. In the study the concept of quality of service tax office and taxpayers satisfaction based on five dimension including reli...
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Universitas Islam Indonesia
2011-03-01
|
| Series: | Jurnal Siasat Bisnis |
| Online Access: | https://jurnal.uii.ac.id/JSB/article/view/2010 |
| _version_ | 1811309447326203904 |
|---|---|
| author | Albari Albari |
| author_facet | Albari Albari |
| author_sort | Albari Albari |
| collection | DOAJ |
| description | The study is to examine the effect of service quality and satisfaction of the tax compliance of taxpayers to pay taxes. It is the case study in Yogyakarta Branch of Tax Office. In the study the concept of quality of service tax office and taxpayers satisfaction based on five dimension including reliability, assurance, responsiveness, empathy, and tangible. The research data was obtained with 191 respondents involves taxpayers in the two branches of the tax office in Yogyakarta by taking a sample of convenience sampling. With the data processing program Amos, was obtained the result that service quality had a positive effect on adherence indirectly through a variable of satisfaction. While based on Wilcoxon analysis concluded that some quality assessment items, service and taxpayer satisfaction are empirically proven to different.
Keywords: Service quality, satisfaction, compliance, taxpayers, and service dimensions |
| first_indexed | 2024-04-13T09:42:13Z |
| format | Article |
| id | doaj.art-beb4ee2eb96f46148964f34fcdfcad7f |
| institution | Directory Open Access Journal |
| issn | 0853-7666 2528-7001 |
| language | English |
| last_indexed | 2024-04-13T09:42:13Z |
| publishDate | 2011-03-01 |
| publisher | Universitas Islam Indonesia |
| record_format | Article |
| series | Jurnal Siasat Bisnis |
| spelling | doaj.art-beb4ee2eb96f46148964f34fcdfcad7f2022-12-22T02:51:53ZengUniversitas Islam IndonesiaJurnal Siasat Bisnis0853-76662528-70012011-03-01131Pengaruh Kualitas Layanan terhadap Kepatuhan Membayar PajakAlbari AlbariThe study is to examine the effect of service quality and satisfaction of the tax compliance of taxpayers to pay taxes. It is the case study in Yogyakarta Branch of Tax Office. In the study the concept of quality of service tax office and taxpayers satisfaction based on five dimension including reliability, assurance, responsiveness, empathy, and tangible. The research data was obtained with 191 respondents involves taxpayers in the two branches of the tax office in Yogyakarta by taking a sample of convenience sampling. With the data processing program Amos, was obtained the result that service quality had a positive effect on adherence indirectly through a variable of satisfaction. While based on Wilcoxon analysis concluded that some quality assessment items, service and taxpayer satisfaction are empirically proven to different. Keywords: Service quality, satisfaction, compliance, taxpayers, and service dimensionshttps://jurnal.uii.ac.id/JSB/article/view/2010 |
| spellingShingle | Albari Albari Pengaruh Kualitas Layanan terhadap Kepatuhan Membayar Pajak Jurnal Siasat Bisnis |
| title | Pengaruh Kualitas Layanan terhadap Kepatuhan Membayar Pajak |
| title_full | Pengaruh Kualitas Layanan terhadap Kepatuhan Membayar Pajak |
| title_fullStr | Pengaruh Kualitas Layanan terhadap Kepatuhan Membayar Pajak |
| title_full_unstemmed | Pengaruh Kualitas Layanan terhadap Kepatuhan Membayar Pajak |
| title_short | Pengaruh Kualitas Layanan terhadap Kepatuhan Membayar Pajak |
| title_sort | pengaruh kualitas layanan terhadap kepatuhan membayar pajak |
| url | https://jurnal.uii.ac.id/JSB/article/view/2010 |
| work_keys_str_mv | AT albarialbari pengaruhkualitaslayananterhadapkepatuhanmembayarpajak |