Factors affecting taxpayers’ satisfaction and compliance

Sukesi Sukesi, Isroim Yunaidah

Abstract


The impact of valuable services for taxpayers will increase the awareness and compliance of taxpayers. This study aims to explore whether there is a direct or indirect effect on the effectiveness of tax socialization, superior service products, and the quality of services to taxpayer satisfaction and taxpayer compliance. The study was conducted at the East Java Provincial Revenue Agency through 48 motorized vehicle service units, with purposive sampling set at 426 respondents in the Gresik, Bangkalan, Mojokerto, Surabaya, Sidoarjo and Lamongan regions with 2014 ownership of motorized vehicle years. With SEM analysis the results of the study stated that there were significant direct or indirect effectiveness of tax socialization, superior service products, and quality of service to taxpayers' satisfaction and compliance as a mediating variable. The implication is that if the Central Tax Ofiice conducts a tax socialization effective on target, provide superior service products, and quality of services in all districts / cities in East Java Province, they can make taxpayeers obedient by voluntarily paying motor vehicle taxes on time.


Keywords


socialization effectiveness, superior service, satisfaction, taxpayers’ compliance.

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DOI: http://dx.doi.org/10.14414/jebav.v22i3.1698

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