Pengaruh Servequal Dan E-Govqual Terhadap Kepatuhan Pajak Dengan Kepuasan Sebagai Variabel Mediasi

Abstract

Tax performance in 2022 is very good with an achievement of 1,634.4 trillion or 110.1% of the ceiling. However, the tax ratio achieved is only 10.4% of Gross Domestic Product. Based on these conditions, efforts need to be made to increase tax revenues by improving taxpayer compliance. Among the things that influence taxpayer compliance are service quality and taxpayer satisfaction. This research aims to test and analyze the influence of service quality (servequal and e-govqual) on tax compliance through satisfaction as a mediating variable for taxpayers registered at KPP Madya Malang. This research uses a correlational research method which detects the extent of influence of one factor on other factors. The results of the research show that the quality of tax instructor services has a positive and significant effect on taxpayer satisfaction, the quality of e-govqual services has a positive and significant effect on taxpayer satisfaction, taxpayer satisfaction has a positive and significant effect on taxpayer compliance, the quality of tax instructor services has a positive effect and significant effect on taxpayer compliance, e-govqual service quality has a positive and significant effect on tax compliance, taxpayer satisfaction mediates the effect of tax counselor service quality on taxpayer compliance, taxpayer satisfaction mediates the effect of e-govqual service quality on taxpayer compliance.