Tax Service Quality Research Articles

Pengaruh Sanksi Perpajakan, Kesadaran, dan Kualitas Pelayan Pajak terhadap Penerimaan Pajak Bumi dan Bangun

Currently, taxes are the main source of government and state revenues that are used to finance government spending and national development. As one of the great potentials to support Regional Revenue, Land and Building Tax, will be the focus of this research. The formulation of the problems studied in this study are: (1) Does tax sanctions affect land and building tax revenues. (2) Does awareness of taxpayers affect land and building tax revenues. (3) Does the quality of service affect land and building tax revenue. (4) Do tax sanctions, taxpayer awareness and service quality have a simultaneous effect on land and building tax revenues. The purpose of this study is to analyze the effect of tax sanctions, taxpayer awareness and quality of tax services on land tax revenues and. The independent variables used are tax sanctions, taxpayer awareness and quality of tax services. The dependent variable used is Land and Building Tax receipts from taxpayers. The method used in this study is quantitative, namely the procedure of research methods based on the philosophy of positivism, used to examine certain populations or samples, data collection using research instruments, data analysis is quantitative/statistical, with the aim of testing predetermined hypotheses. The analysis method of this research uses multiple linear regression. The results of this study indicate that tax sanctions, taxpayer awareness and quality of tax services have a positive and significant effect simultaneously on land and building tax revenues.

Pengaruh kesadaran Wajib Pajak dan kualitas pelayanan pajak terhadap kepatuhan Wajib Pajak dalam membayar Pajak bumi dan Bangunan di kota Bandung

This study aims to determine the effect of taxpayer awareness and tax service quality on taxpayer compliance in paying Land and Building Tax in Bandung City. The sampling technique used is simple random sampling with 75 respondents of Central Bandung City Taxpayers. The data of this study used primary data directly through questionnaires and analyzed using SPSS 25. The method of analysis of this study used multiple linear regression. The results showed that taxpayer awareness and tax service quality simultaneously had a significant effect on taxpayer compliance in paying Land and Building Tax, while the tax service quality partially had no effect on taxpayer compliance in paying Land and Building Tax.
 
 

Quality Of Service, Tax Understanding, And Tax Sanctions, Effect On Personal Taxpayer Compliance

The background in this study is that there is a phenomenon that the realization of state revenues from the tax sector has the largest contribution, which each year experiences ups and downs compared to non-tax revenues. This study aims to test Service Quality, Tax Understanding, and Tax Sanctions, Influence on Individual Taxpayer Compliance. This research uses quantitative methods. The population in this study amounted to 57, while the sampling used the Non Probability Sampling technique using saturated sampling. The reason is because the population size is relatively small. The sample studied by the researcher is 57 taxpayers. The analysis technique uses instrument testing, classical assumption test, and hypothesis testing. For the test tool, the Statistical Package for the Social Sciences (SPSS) is used. The results of this study indicate that the quality of tax services has a positive and significant effect on taxpayer compliance, tax understanding has a positive and significant effect on taxpayer compliance, and tax sanctions have a positive and significant effect on taxpayer compliance.

Pengaruh Kesadaran Wajib Pajak, Kualitas PeLayanan Perpajakan Terhadap Penerimaan Pajak Penghasilan Orang Pribadi di KPP Pratama Cibitung

This study aims to determine and analyze whether the effect of taxpayer awareness, tax service quality, on individual tax income receipts. Respondents in this study were individual taxpayers at KPP Pratama Cibitung. The number of taxpayers who became the sample of this study were 235 taxpayers at KPP Pratama Cibitung. The sampling method used in this research is random sampling. The data analysis technique used is instrument test (validity test and reliability test), and classical assumption test (normality test, multicollinearity test, and heteroscedasticity test). While the hypothesis test is a partial test (t test), simultaneous test (F test) and the Coefficient of Determination test.
 The results showed that taxpayer awareness, tax service quality proved to have a significant positive effect on individual income tax receipts simultaneously. Partially, the taxpayer awareness variable has an effect on income tax receipts with a significance of 0.000 for income tax revenues. Meanwhile, the quality of tax services has a significant effect on income tax revenues with a significance value of 0.167 which has the most significant effect. The coefficient of determination is 68.8%.

The Effect of Modern Tax Administration System and Quality of Tax Service on Motivation to Pay Taxes at the Medan Polonia Pratama Tax Service Office

This study aims to determine the effect of Modern Tax Administration System and Quality of Tax Service on Motivation to Pay Taxes at the Medan Polonia Pratama Tax Service Office. This study uses quantitative data types and the data source is the primary data source. The unit of analysis and observation in this study is individual taxpayers who are registered taxpayers at the Medan Polonia Pratama Tax Service Office. The total population is all individual taxpayers registered at the Medan Polonia Pratama Tax Service Office. From the population, selected using incidental sampling technique and obtained 100 individual taxpayers who are taxpayers at the Tax Service Office Pratama Medan Polonia. T test results of the study partially show that the modern tax administration system has not effect and not significant on motivation to pay taxes. T test results of the study partially show that the quality of tax service have a significant effect on motivation to pay taxes. Simultaneous research results show that modern tax administration system and quality of tax service have a significant effect on motivation to pay taxes. The coefficient of determination (R²) shows that the firm value variable can be explained by the variables of tax rates, tax justice, while the rest is explained by other factors such as Tax Service Satisfaction, Tax Knowledge, Tax Official Service.

Quality of Tax Services and Tax Sanctions on Taxpayer Compliance Corporate Listing in KPP Madya Bandung Years 2017-2021

Taxes are the largest source of state revenue in Indonesia. Tax money paid by the public will be included in state revenue from the tax sector. In 2020 tax revenues have decreased due to the impact of the Covid-19 pandemic because the targets to be achieved are not in accordance with the actual results. The aim of the research is to find out whether the quality and tax sanctions affect the compliance of corporate taxpayers in fulfilling tax regulations. The research method used in this research is descriptive method and the approach used is a quantitative approach. The population in this study were corporate taxpayers registered at KPP Madya Bandung and the sample used was 92 corporate taxpayers. The results of the study concluded that the quality of tax services and tax sanctions partially have a significant positive effect on taxpayer compliance. The quality of tax services and tax sanctions simultaneously have a significant positive effect on taxpayer compliance.

Pengaruh Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Pengendara Motor dan Mobil di Era Pandemi


 Along with the spread of Covid-19 throughout the world, all aspects of life that we are used to living, are forced to undergo changes. Therefore, the government includes the taxation sector, if it is drawn from the perspective of tax compliance itself. One of the taxes that is the biggest contributor to local tax revenues is the Motor Vehicle Tax. Motor vehicle tax is one of the tax revenues that affects the high regional income. 
 The purpose of the study was to empirically examine the effect of taxpayer awareness, tax service quality, income level, tax knowledge, and tax sanctions on taxpayer compliance with motorbikes and cars in the pandemic era at the South Surabaya Samsat. 
 Quantitative and explanative research methods, using non-propability sampling with accidental sampling classification to test whether taxpayer awareness, tax service quality, income level, tax knowledge, and tax sanctions on taxpayer compliance with motorbikes and cars in the pandemic era at the South Surabaya Samsat, and to test whether the predetermined hypothesis is accepted or rejected. Collecting data using a questionnaire with a sample of 100 taxpayers. Data analysis was performed with multiple linear regression. 
 The results showed that the variables of taxpayer awareness, tax service quality, income level, tax knowledge did not have a significant but positive effect, while the tax sanctions variable had a significant and positive effect on paying motorbike and car taxes in South Surabaya Samsat

The Impact of Non-Economic Factors on Voluntary Tax Compliance Behavior: A Case Study of Small and Medium Enterprises in Vietnam

One of the main reasons governments of developing countries, including Vietnam, face many difficulties in tax collection is taxpayers’ non-compliance with taxes. Therefore, the question for the governments of these countries is how to encourage taxpayers to comply voluntarily without having to resort to mandatory measures. This study examines non-economic factors affecting the voluntary tax compliance behavior of small and medium enterprises (SMEs) in Vietnam. The data used in the study were collected from the survey results of 339 tax accountants and managers at SMEs in some provinces and cities in Vietnam. The study data were processed with the statistical software SPSS 20 to test for Cronbach’s alpha, exploratory factor analysis, and linear regression analysis. The research results show that the possibility of tax inspection and audit, social norms, tax knowledge, personal norms, perception of the tax system’s fairness, and tax service quality has a significant influence on the voluntary tax compliance behavior of SMEs in Vietnam; of which, the possibility of tax inspection and audit has the strongest impact, and tax services quality has the weakest effect on the voluntary tax compliance behavior of these enterprises.

Analisis Determinan Kepatuhan Wajib Pajak dalam Membayar Pajak Hotel, Restoran, dan Hiburan di Kota Medan

Regional tax revenue in Medan City has experienced a significant increase, thereby rendering local taxes as the primary source of financing for regional expenditures. Despite the limited fiscal capacity that stems from local revenue, local taxes continue to play a crucial role in enhancing tax revenue in Medan City. Pursuant to Law Number 28 Year 2011, the self-assessment system for collecting hotel, restaurant and entertainment taxes underscores the significance of taxpayer awareness in compliance with tax obligations and rights. This study aims to achieve two objectives. Firstly, to analyze the impact of tax knowledge, service quality, and tax audit on taxpayer awareness concerning payment of hotel taxes, restaurant taxes, and entertainment taxes in Medan City. Secondly, to examine the impact of tax knowledge, service quality, tax inspection, and taxpayer awareness on taxpayer compliance with respect to the payment of hotel taxes, restaurant taxes, and entertainment taxes in Medan City. The study employs quantitative research methods, utilizing both primary and secondary data sources obtained from the Medan City Revenue Service. Questionnaires were used to collect data, and accidental sampling was employed. Descriptive analysis and path diagram analysis were employed as analytical tools. The results of the hypothesis testing conducted by path analysis indicate that tax knowledge, service quality, and tax audits have a positive effect on taxpayer awareness of paying hotel taxes, restaurant taxes, and entertainment taxes in Medan City. Service quality and tax audits do not impact taxpayer compliance with paying hotel, restaurant, and entertainment taxes in the City of Medan. However, tax knowledge, tax inspection, and taxpayer awareness have a positive impact on taxpayer compliance with paying hotel taxes, restaurant taxes, and entertainment taxes in Medan City. This is due to the significant contribution made by hotel taxes, restaurant taxes, and entertainment taxes to local taxes in Medan City.

Pengaruh Persepsi Korupsi Pajak dan Kualitas Pelayanan Fiskus terhadap Kepatuhan Wajib Pajak Orang Pribadi

Abstract: Purpose: This study aimed to determine the effect of tax corruption perception and service quality tax officer towards individual taxpayers compliance in Lampung Province. Method: The sampling method used is proportional random sampling with a sample of 130 individual taxpayers registered at 6 KPP’s in Lampung Province. The analytical tool used in this research is multiple linear regression analysis. Data were analyzed using SPSS version 22. Results: The results of this study show that tax corruption perception has positif and significant effect on individual taxpayers compliance in Lampung Province and service quality tax officer has no effect on individual taxpayers compliance in Lampung Province. Limitations: This study only uses two independent variables while there are many other variables that can affect taxpayer compliance. Contribution: This study is expected to provide information for the KPP regarding the effect of service quality and the effect of tax corruption perception on taxpayer compliance. Keywords: 1. Corruption perception 2. service quality 3. individual taxpayers compliance

Meningkatkan Kepatuhan Wajib Pajak Orang Pribadi melalui Kualitas Pelayanan dan Kesadaran Wajib Pajak

This research aims to prove whether there is an influence on the quality of tax services and taxpayer awareness of the compliance of private taxpayers in Tulungagung Regency. The number of samples used in the study was 245. The data analysis technique used is multiple linear regression. The results showed that there was a positive influence between the quality of tax services on taxpayer compliance. In conclusion, the better the quality of tax services, the higher the compliance of taxpayers. There is a positive influence on taxpayer awareness of taxpayer compliance. This shows that the higher the satisfaction felt by taxpayers, the higher the compliance of taxpayers.
 Keywords: Compliance, Taxpayer Awareness, Tax Services

How is the Quality of Tax Service in Covid-19 Pandemic Era?

In order to increase Indonesia tax revenue, the government issued a new regulation which made the task of the Account Representative even more important and focused on monitoring taxpayer compliance. This study aims to analyzes how tax services are implemented according to the latest tax regulations, especially in the era of the Covid-19 pandemic and how the quality those tax services. This study is a qualitative research using a case study approach. Data were collected from interviews with several AR at the RST Tax office. The result shows, in the era of the pandemic, the services provided by AR can still be carried out every day. AR has a reliable attitude and respects punctuality in service. Every question relating to taxation rights and obligations is explained in a coherent and complete manner in accordance with the information required by the Taxpayer.

Pengaruh Pembebasan Sanksi Administratif Pajak Kendaraan Bermotor Dan Kualitas Pelayanan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Roda Dua (R2) (Studi Kasus Pada Kantor Bersama Samsat Lamongan)

This study aims to examine and analyze the effect of exemption from motor vehicle tax administrative sanctions and service quality on the compliance of two-wheeled motorized vehicle taxpayers at the Lamongan Samsat , either partially or simultaneously. The number of samples used is 100 motor vehicle taxpayers which is calculated using the slovin formula with the method of determining the sample, namely incidental sampling. The data analysis technique used is multiple linear regression analysis using the SPSS 24 program. The results show that partially there is the effect of exemption from motor vehicle tax administrative sanctions and has a positive and significant effect on motor vehicle taxpayer compliance. In the service quality variable there is a positive and significant effect on motor vehicle taxpayer compliance. Meanwhile, simultaneously the exemption of motor vehicle tax administrative sanctions and service quality have a positive and significant impact on the compliance of two-wheeled motorized vehicle taxpayers at the Lamongan Samsat.

Analisis faktor-faktor yang mempengaruhi kepatuhan wajib pajak orang pribadi dengan kesadaran pajak sebagai varibael intervening pada wajib pajak orang pribadi di wilayah Jakarta Barat

This study aims to determine and analyze the effect of knowledge and understanding of taxation, quality of tax services, tax sanctions, application of e-filing, and ability to pay taxes on individual taxpayer compliance in the West Jakarta area. This study uses primary data where data is collected using a questionnaire. This research was conducted on individual taxpayers registered in the West Jakarta area with a sample of 100 respondents. The results of the analysis show that knowledge and understanding of taxation has no effect on tax awareness. The quality of tax service services has no effect on tax awareness. Tax sanctions affect tax awareness. The application of e-filing affects tax awareness, the ability to pay taxes does not affect tax awareness, tax base affects individual taxpayer compliance, knowledge and understanding of taxation affects individual taxpayer compliance, the quality of tax service services does not affect individual taxpayer compliance . Tax sanctions affect the compliance of individual taxpayers. The implementation of e-filing has an effect on individual taxpayer compliance, the ability to pay taxes has no effect on individual taxpayer compliance. For the results of the intervening variable, if the five independent variables are used together, tax awareness will not mediate, but if partially it can be shown that the mediating variable is the independent variable of the quality of service of the tax authorities and the ability to pay taxes with the dependent variable being individual taxpayer compliance.

Tax service quality for enterprises: development of a valid measurement scale

PurposeMeasuring tax service quality is important as it may contribute to sustainable tax management. This study aims to develop and validate a scale that measures tax service quality for enterprises.Design/methodology/approachThis study uses a mixed method consisting of three focus groups with 25 participants in charge of the management of tax service for item generation, a survey of 121 enterprises for scale purification and a survey of 362 enterprises in Vietnam for main study. The scale development is tested through three important steps including exploratory factor analysis (EFA), confirmatory factor analysis (CFA) and structural equation modeling (SEM).FindingsThe findings reveal that the scale of tax service quality for enterprises is represented by 13 items comprising two dimensions: responsiveness and professionalism.Practical implicationsThis scale can be used by tax management authorities as a convenient tool to understand and measure tax service quality.Originality/valueEmpirical studies on the measurement of tax service quality are scarce. Most studies have focused on tax service quality for individual taxpayers. There is an absence of research on a process for the development and validation of a specific, orthodox scale of tax service quality for enterprises.

Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak Orang Pribadi Jakarta Pusat pada Era Pandemi dengan Sosialisasi Perpajakan Sebagai Variabel Moderasi

This study aims to examine the effect of the Implementation of the e-filing System, Tax Comprehension, and the Quality of Tax Services on Taxpayer Compliance, and to examine Taxation Socialization as a moderating variable (strengthening or weakening) the effect of independent variables on dependent variables in this study. The population in this study is an individual taxpayer in Central Jakarta. The data used is primary data with questionnaire as the instrument, and collected using a purposive sampling method where the sample was selected based on certain criteria. The results of the study indicate that the Implementation of the e-filing System significantly has positive effect on Taxpayer Compliance, Tax Comprehension significantly has positive effect on Taxpayer Compliance and the Quality of Tax Services significantly has positive effect on Taxpayer Compliance. Another result that can be concluded is that Tax Socialization is not able to be a proxy as a moderating variable in this study, Tax Socialization does not moderate the relationship between Tax Comprehension on Taxpayer Compliance, and Tax Socialization does not moderate the relationship between the Implementation of the e-filing System on Taxpayer Compliance. Keywords : Implementation of e-filing System, Tax Comprehension, Quality of Tax Services, Tax Socialization, and Tax Compliance

THE EFFECT OF TAX SERVICE QUALITY, APPLICATION OF E-REGISTRATION AND E-FILING ON THE LEVEL OF TAXPAYER SATISFACTION OF PERSONAL PERSONS AT THE TAX SERVICE OFFICE PRATAMA MAKASSAR SELATAN

Purpose – This research aims to determine the effect of quality of tax services, implementation of e-registration and e-filling on taxpayer satisfaction at KPP Pratama Makassar Selatan.
 Design/methodology/approach – The data collection technique used in this study is an associative approach. The data collection technique used in this study was obtained from primary data through a survey method using a questionnaire.
 Findings – The results of this study suggest that service quality, application of e-registration and application of e-filling have a positive and significant effect on individual taxpayer satisfaction. at KPP Pratama South Makassar.
 Originality – The population used in this study was from all individual taxpayers registered at KPP Pratama Makassar Selatan.

The Effect of Tax Awarness, Tax Sanctions, Quality of Tax Services, and Level of Education on Taxpayer's Motivation to Fulfill its Obligations

This purpose of this research is to know the effect of taxpayers awareness, tax sanctions, tax service quality, and education level to the motivation of personal taxpayers in fulfilling tax obligations. The sample of this research came from of 100 correspondences who are all registered as individual taxpayers in Pasar Rebo Tax Office. Sampling using accidental sampling with a significance level uses is 0.05. Based on the results of the study shows that taxpayers awareness has a positive effect on the motivation of personal taxpayers in fulfilling tax obligations, tax santions has a positive effect on the motivation of personal taxpayers in fulfiling tax obligations, tax service quality has a positive effect on the motivation of personal taxpayers in fulfilling tax oblogations, and education level effect on the motivation of personal taxpayers in fulfilling tax obligations.

The Role Of Trust In The Voluntary Compliance Of MSME Taxpayers

This study aims to determine the effect of tax justice and the quality of tax service services on the voluntary compliance of MSME taxpayers in Pekalongan City with trust in the tax authority as an intervening variable. This research is a survey research with a quantitative approach. The data used in this study are primary data obtained from distributing questionnaires to 100 MSMEs registered in the Pekalongan Tax Office. The sample was selected by the purposive sampling technique. The collected data is processed and analyzed using the SmartPLS 3.0 application. The results of this study indicate that (1) tax justice has no effect on the voluntary compliance of MSME taxpayers, (2) the quality of tax service services has a positive effect on the voluntary compliance of MSME taxpayers, (3) trust in tax authorities has a positive effect on the voluntary compliance of MSME taxpayers, (4) trust in tax authorities can mediate the effect of tax justice on the voluntary compliance of MSME taxpayers, (5) trust in tax authorities can mediate the effect of tax service quality on the voluntary compliance of MSME taxpayers.

Analisis Faktor Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Kendaraan Bermotor Di Kota Batam

Tax is one of the sources of state revenue that is obligatory and used for state needs which is very important for the development of the Unitary State of the Republic of Indonesia and aims to improve mutual welfare. The Riau Islands Provincial Government has also felt the impact of the corona virus from the Regional Original Revenue sector or what is often called PAD, namely the decline in revenue from Motor Vehicle Tax Revenue. The sampling method in this study used a non-probability sampling method which was distributed to 100 respondents and the data analysis technique in this study used factor testing, data quality testing, classical assumption testing, multiple linear regression testing and hypothesis testing. By using SPSS version 25 program. The results of this study indicate that tax knowledge has a positive effect and tax quality, technology utilization, taxation taxes and taxpayer awareness have no positive effect on motor vehicle taxpayer compliance. Knowledge, tax service quality, technology utilization, mandatory tax sanctions, and taxpayer awareness simultaneously have a positive effect on taxpayer compliance in Batam City