Baashima: Jurnal Bisnis Digital, Akuntansi, Kewirausahaan, dan Manajemen
Vol. 3 No. 2 (2025): (Oktober)

Pengaruh Pemahaman Pajak dan Transparansi Pajak Pemungutan Nilai Terhadap Kepuasan Pelanggan J&T Express Kota Bandung

Nada Putri Priantina (Unknown)
Hurian Kamela (Unknown)



Article Info

Publish Date
03 Sep 2025

Abstract

This study investigates how customer understanding of taxes and transparency of value-added tax (VAT) impact customer satisfaction in J&T Express Bandung City. The study is based on the fact that customer perception of tax costs in expedition services is very important; it is assumed that customer satisfaction can be improved with a good understanding and transparency of VAT calculations. This study uses a quantitative approach and collects data through questionnaires distributed to fifty-eight J&T Express customers in Bandung City. The effect of independent variables (tax understanding and tax transparency) on the dependent variable (customer satisfaction) is measured through PLS-SEM analysis. The results of the study indicate that both factors have a beneficial and significant effect, with tax transparency as the main factor. To increase customer loyalty, this study emphasizes that VAT socialization and clear tax information are needed in transactions.

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Journal Info

Abbrev

baashima

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Baashima: Jurnal Bisnis Digital, Akuntansi, Kewirausahaan, dan Manajemen (E-ISSN: 2988-1056) adalah jurnal yang dikelola dan diterbitkan sebanyak dua kali dalam setahun (April dan Oktober) oleh PT Alahyan Publisher Sukabumi sejak tahun 2023, yang bertujuan untuk memfasilitasi pemahaman yang lebih ...