PENGARUH KUALITAS PELAYANAN TERHADAP KEPUASAN WAJIB PAJAK DIMEDIASI OLEH KEPERCAYAAN PADA SAMSAT KOTA PEKALONGAN
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Institusion
Sekolah Tinggi Ilmu Ekonomi Bank Bpd Jawa Tengah
Author
Putri, Rofian Aisyah
Subject
HV Social pathology. Social and public welfare
Datestamp
2024-03-13 04:27:53
Abstract :
The research objectives are to partially analyze the influence of service quality on taxpayer trust and taxpayer satisfaction, analyze the influence of taxpayer trust on taxpayer satisfaction, and analyze the influence of service quality on taxpayer satisfaction through taxpayer trust. The population of this research is all taxpayers who pay motor vehicle tax in the Pekalongan City Samsat.The sampling technique uses incidental sampling (accidental samples who want to fill out the questionnaire given by the researcher through distributing Google Forms).The sample size is 100 taxpayers which have been determined using the Cochran formula.The data analysis method in this research is SEM-PLS and calculations via the SmartPLS application. The results of the research are that service quality has a partially positive and significant effect on taxpayer trust and taxpayer satisfaction, taxpayer trust has a positive and significant effect on taxpayer satisfaction, service quality has a positive and significant effect on taxpayer satisfaction through taxpayer trust. Keywords : Taxpayer Satisfaction;Taxpayer Trust;Service Quality
The research objectives are to partially analyze the influence of service quality on taxpayer trust and taxpayer satisfaction, analyze the influence of taxpayer trust on taxpayer satisfaction, and analyze the influence of service quality on taxpayer satisfaction through taxpayer trust. The population of this research is all taxpayers who pay motor vehicle tax in the Pekalongan City Samsat.The sampling technique uses incidental sampling (accidental samples who want to fill out the questionnaire given by the researcher through distributing Google Forms).The sample size is 100 taxpayers which have been determined using the Cochran formula.The data analysis method in this research is SEM-PLS and calculations via the SmartPLS application. The results of the research are that service quality has a partially positive and significant effect on taxpayer trust and taxpayer satisfaction, taxpayer trust has a positive and significant effect on taxpayer satisfaction, service quality has a positive and significant effect on taxpayer satisfaction through taxpayer trust. Keywords : Taxpayer Satisfaction;Taxpayer Trust;Service Quality
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