SWATANTRA
Vol. 24 No. 2 (2026)

Administrative Monitoring, Discipline, and Service Quality as Predictors of Tax-Revenue Performance: Evidence from Jakarta

Suyamta Suyamta (Institut Ilmu Sosial dan Manajemen STIAMI)
Hasan Rachmany (Institut Ilmu Sosial dan Manajemen STIAMI)
Faizah Julina (Institut Ilmu Sosial dan Manajemen STIAMI)



Article Info

Publish Date
30 Jul 2026

Abstract

This study examines the associations of monitoring, discipline, and service quality with tax revenue at the Jakarta Setiabudi Tiga Pratama Tax Office. It responds to the practical need to understand how control-oriented and service-oriented administrative mechanisms may operate together in supporting revenue performance. A quantitative explanatory survey was conducted with a reported sample of 80 respondents drawn from a population of 410 through the Taro Yamane formula and simple random sampling. Questionnaire data were analysed using IBM SPSS Statistics 27, multiple linear regression, individual t-tests, an overall F-test, and the coefficient of determination. The reported bivariate results show statistically significant positive associations between tax revenue and monitoring (beta = .503, t = 5.767, p < .001), discipline (beta = .870, t = 15.601, p < .001), and service quality (beta = .766, t = 10.514, p < .001). The joint model was also statistically significant (F = 14.574, p < .001), with R = .559, R-squared = .313, and adjusted R-squared = .291. Thus, the three predictors collectively explained 31.3% of the reported variance in tax revenue. The findings suggest that systematic monitoring, consistent compliance-related discipline, and responsive and reliable services constitute complementary components of tax administration. The study contributes an integrated organisational perspective from a single Indonesian tax office. However, its cross-sectional design supports associational rather than definitive causal conclusions, and the underlying respondent and regression records should be reconciled before submission.

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Journal Info

Abbrev

SWATANTRA

Publisher

Subject

Social Sciences

Description

SWATANTRA: is a peer-reviewed journal published by undergraduate as well as magister program of Administration Studies Department of Faculty of Social and Political Sciences, Universitas Muhammadiyah Jakarta. This national journal aims to disseminate Administration science research in various ...