Perspektif Akuntansi
Vol 1 No 1 (2018)

Dimensi Kualitas Pelayanan, Kepuasan dan Kepatuhan Pajak

Nita Anggraheny Savitri (Universitas Kristen Satya Wacana)
Theresia Woro Damayanti (Fakultas Ekonomika dan Bisnis, Universitas Kristen Satya Wacana)



Article Info

Publish Date
29 Oct 2018

Abstract

This study is 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 using Convenience Sampling method. Research data then tested by using Partial Least Square. This research shows that the dimension of service quality consists of tangibles, reliability, responsiveness, assurance, and empathy have no significant effect to taxpayer compliance through service satisfaction, but service quality dimension have a direct and significant effect on taxpayer compliance. This means that personal taxpayer compliance is influenced by the quality of service.

Copyrights © 2018






Journal Info

Abbrev

persi

Publisher

Subject

Humanities Education Social Sciences Other

Description

Perspektif Akuntansi merupakan media publikasi di bidang akuntansi yang diterbitkan oleh Center for Accounting Development and Research (CARD), Program Studi Akuntansi, Fakultas Ekonomika dan Bisnis Universias Kristen Satya Wacana. Misi Perspektif Akuntansi adalah memfasilitasi hasil-hasil studi ...