Jurnal Ilmiah Edunomika (JIE)
Vol. 10 No. 3 (2026): EDUNOMIKA

MODEL STRUKTURAL KEPATUHAN WAJIB PAJAK UMKM BERBASIS MANAJEMEN PEMASARAN LAYANAN DAN DIGITALISASI PERPAJAKAN

M. Gunawan Setyadi (ITB AAS Indonesia)
M. Hasan Ma'ruf (Institut Teknologi Bisnis AAS Indonesia)
Abdullah Zailani (Program Studi Manajemen, Universitas Tunas Pembangunan Surakarta)



Article Info

Publish Date
27 Aug 2026

Abstract

This study examines the effects of service marketing management and tax digitalization on taxpayer compliance through taxpayer experience, satisfaction, and trust. An explanatory quantitative approach and a cross-sectional survey were employed involving 275 individual taxpayers who owned or managed micro, small, and medium enterprises in Greater Surakarta. Data were analyzed using Partial Least Squares Structural Equation Modeling. Service marketing management and tax digitalization positively affected taxpayer experience. Experience positively influenced satisfaction, satisfaction enhanced trust, and trust improved taxpayer compliance. Taxpayer experience specifically mediated the effects of service marketing management and digitalization on compliance. However, serial mediation through experience and satisfaction without trust was not significant. In contrast, the complete experience–satisfaction–trust chain significantly mediated both exogenous relationships. The findings indicate that satisfaction alone is insufficient to translate service and digitalization into compliance; institutional trust is the decisive relational mechanism. The model explained 19.1% of the variance in taxpayer compliance. The study highlights the need to integrate service orientation, user experience, digital support, satisfaction, and trust-building in strategies to strengthen voluntary tax compliance. Keywords: PLS-SEM; service marketing management; tax digitalization; taxpayer compliance;

Copyrights © 2026






Journal Info

Abbrev

jie

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

Description

Jurnal Ilmiah EDUNOMIKA dengan ISSN 2598-1153, diterbitkan 2 (dua) kali setahun (Pebruari dan Agustus) oleh LPPM STIE AAS Surakarta bekerjasama dengan Pusat Kajian Pendidikan dan Ekonomi (PUSKAPE), Yayasan Keluarga Muslim Al Azarul Ulum Sukoharjo. Terbit pertama pada bulan Pebruari 2017. Redaksi ...