Analysis Of Tax Service Quality, Taxpayer Satisfaction, And Word Of Mouth Action

Purnomolastu, Norbertus (2021) Analysis Of Tax Service Quality, Taxpayer Satisfaction, And Word Of Mouth Action. International Journal of Economics, Business and Management Research, 5 (9). pp. 74-86. ISSN 2456-7760

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Abstract

The number of taxpayers' SPT submissions compared to the number of taxpayers is still below expectations of around 70%. The problem is that the reporting of the individual taxpayer SPT is only once a year, causing problems. The problem is that many individual taxpayers still do not understand and are not ready to accept e-filing as a new means of tax reporting. This study aims to determine the effect of service quality on customer loyalty through satisfaction and its impact on Taxpayer Communication (Word of Mouth). The research method used is the quantitative method. The sample in this study is 70 respondents of taxpayers in Surabaya using the accidental sampling technique. The analysis technique in this study uses Partial Least Square analysis. The results showed that: (1) Service Quality Affects Taxpayer Satisfaction; (2) Service Quality Affects Loyalty; (3) Taxpayer Satisfaction Affects Loyalty; (4) Loyalty Affects Word of Mouth; and (5) Service Quality has a significant influence on Loyalty through Taxpayer Satisfaction.

Item Type:	Article
Uncontrolled Keywords:	Taxpayer Satisfaction, Service Quality, Loyalty, Word of Mouth
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Polytechnic > Diploma in Tax Accounting
Depositing User:	Ester Sri W. 196039
Date Deposited:	15 Sep 2021 04:46
Last Modified:	03 Nov 2021 07:12
URI:	http://repository.ubaya.ac.id/id/eprint/40323

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