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All Journal JURNAL SIMBOLIKA: Research and Learning in Communication Study Journal of Education, Humaniora and Social Sciences (JEHSS) Bricolage : Jurnal Magister Ilmu Komunikasi PERSPEKTIF Jurnal Ilmu Pemerintahan, Administrasi Publik, dan Ilmu Komunikasi (JIPIKOM) Jurnal BELAINDIKA (Pembelajaran dan Inovasi Pendidikan) Jurnal Scientia Cendekia: Media komunikasi penelitian dan pengembangan pendidikan islam Jurnal Ilmu Komunikasi Jurnal Ilmu Komunikasi Dan Media Journal of Social Interactions and Humanities (JSIH) Hulondalo Jurnal Ilmu Pemerintahan dan Ilmu komunikasi (JIPIK) International Journal of Scientific Multidisciplinary Research (IJSMR) Saber: Jurnal Teknik Informatika, Sains dan Ilmu Komunikasi Journal of Humanities and Social Studies DIGICOM : Jurnal Komunikasi dan Media Cendekia: Media Komunikasi Penelitian dan Pengembangan Pendidikan Islam
Syafruddin Pohan
Universitas Sumatera Utara
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Public Health Social Sciences Other

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Tax Extension Communication Competence Towards Taxpayer Satisfaction and Compliance at the Banda Aceh Primary Tax Service Office Mulzakir; Dewi Kurniawati; Syafruddin Pohan
International Journal of Scientific Multidisciplinary Research Vol. 3 No. 6 (2025): June 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijsmr.v3i6.369

Abstract

This study aims to examine the relationship between the communication competence of tax counselor and taxpayer satisfaction and compliance at the KPP Pratama Banda Aceh. Theoretical frameworks employed include Brian Spitzberg and Cupach's communication competence theory, Parasuraman, Zeithaml, and Berry's service quality theory, and Nurmantu's compliance theory. A quantitative approach with a correlational method was used, involving a sample of 397 taxpayers from a population of 61,141 registered taxpayers. Data were collected using a validated and reliable Likert-scale questionnaire and analyzed using single data analysis, descriptive statistics, and Spearman rank correlation test. The results show a significant positive correlation between tax counselor communication competence and taxpayer satisfaction, as well as a significant positive correlation between tax counselor communication competence and taxpayer compliance. The coefficient of determination indicates that tax counselor communication competence explains a significant portion of the variance in taxpayer satisfaction and compliance. The findings highlight the importance of enhancing tax counselor communication competence as a strategic effort to improve taxpayer satisf
Co-Authors Adelina Br Marpaung Aldino Mazuda An Nisa Dian Rahma Angga Tinova Yudha, Angga Anna Safitri Billy Betha Nagara Chairunnisah Rahmi Nasution Esther Febrina Ritonga Feni Khairifa Humaizi, Humaizi Ikbal Harun Iskandar Zulkarnain July Susanty Br Sinuraya kurniawati, dewi M Akbar Hasyim Lbs Maisyarah Maisyarah Megawati Megawati Misiyem misiyem misiyem Muhammad Rasyad Ghazali Saraan Muhammad Tarmizi Mulzakir Natalia Syafitri Br Marpaung Nurhasanah Pratiwi Putri Munawwarah Ratna Sari Sarah Bonova Sinaga Shafira Triana Putri Shalli Anggia Putri Sinta Azhary Ginting Sofya Rahma Nasution Syifa Urrahmah Wanti Isadora Br Simbolon Wanti Isadora Simbolon Widya Syukrona Yogo Pamungkas L. Tobing