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

Felan Karisma  Pribadi; Rosidi Rosidi; Martaleni Martaleni; Umi Muawanah

doi:10.29303/jseh.v9i4.434

Authors

Felan Karisma Pribadi Universitas Gajayana
Rosidi Rosidi Universitas Gajayana
Martaleni Martaleni Universitas Gajayana
Umi Muawanah Martaleni

DOI:

https://doi.org/10.29303/jseh.v9i4.434

Keywords:

Service Quality, Servequal, E-Govqual, Satisfaction, Compliance

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.

References

Alfiyah, N., Latifah, S. W. (2017). Pengaruh Pelaksanaan Kebijakan Sunset Policy, Tax Amnesty, dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi. Jurnal Reviu Akuntansi dan Keuangan, 7(2), 1081- 1090.

Amwal, A., D., Sutanto, E., M., Harjito, Y. (2020). Pengaruh Implementasi Sistem E-Filling terhadap Kepatuhan Wajib Pajak UMKM dengan Pemahaman Internet sebagai Pemoderasi. Jurnal Pendidikan Ekonomi. Vol 5, No. 2, hal. 71-83.

Ardian, R. D., Pratomo, D. (2015). Pengaruh Sistem Perpajakan dan Pemeriksaan Pajak terhadap Penggelapan Pajak (Tax Evasion) oleh Wajib Pajak Badan (Studi pada KPP Pratama Wilayah Kota Bandung), e-Proceeding of Management, 2(3), pp. 1–10.

Artawan, Putu, I. G., et. al,. (2020). The Effect of Service Quality to Build Taxpayer Trust and Satisfaction on Increasing Taxpayer Compliance in Gianyar Regency. International Journal of Contemporary Research and View. Vol. 11 No. 09.

Dessanti, Ari, Hanum, Latifah. (2021). Pengaruh Kualitas Layanan Website DJP terhadap kepuasan pengguna dengan modifikasi EGovqual. Profit: Jurnal Administrasi Bisnis Universitas Brawijaya. Vol. 15 No. 1.

Dwipayana, I., M., H., et al. (2017) . Pengaruh Program Samsat Corner, Samsat Keliling Dan Kepuasan Wajib Pajak Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Kendaraan Bermotor (PKB) (Studi Empiris Pada Kantor Bersama Sistem Administrasi Manunggal di Bawah Satu Atap (SAMSAT) Denpasar). Journal Ilmiah Mahasiswa Akuntansi Undiksha, Vol 8, No. 2

Febriani, H., Rahayu, N. (2020). Analisis Pengaruh Kualitas Layanan Terpadu terhadap Kepatuhan Wajib Pajak KPP Pratama Malang. Profit: Jurnal Administrasi Bisnis Universitas Brawijaya. Vol. 10 No. 1.

Fitria, Rika, Muiz, Enong. (2021). Penerapan E-Filing, Pengetahuan Perpajakan Dan Sosialisasi Perpajakan Terhadap Kepatuhan Sukarela Wajib Pajak. Jurnal Akuntansi Vol. 10 No. 1 https://doi.org/10.37932/ja.v10i1.290

Ghozali, I. (2014). Structural Equation Modeling – Metode Alternatif dengan Partial Least Squares (PLS). Semarang: Universitas Diponegoro

Gunadi. (2018). Indonesian Taxation; A Reference Guide. Jakarta: Multi Utama Publishing

Hair, et. al., (2021). Partial Least Squares Structural Equation Modeling (PLS-SEM) Using R. Springer. https://www.springer.com

Hair, J.F., Sarstedt, M., Ringle, C.M. (2019), “Rethinking some of the rethinking of partial least squares”, European Journal of Marketing, Forthcoming.

Hanum, L. (2022). The Effect of PBB-P2 Online Service Quality on Taxpayer Compliance with Taxpayer Satisfaction as an Intervening Variable in Sidoarjo Regency. Proceedings of the Fifth Annual International Conference on Business and Public Administration (AICoBPA).

Henseler, Jorg, Ringle, Christian. (2009). The Use of Partial Least Squares Path Modeling in International Marketing. Advances in International Marketing. Emerald JAI Press (pp.277-319).

Kementerian Keuangan Republik Indonesia. (2022). APBN Kinerja dan Fakta (KiTa). https://media.kemenkeu.go.id/getmedia

Muslimah, Nurul, I. (2020). Pengaruh Persepsi Kemudahan Dan Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak Dengan Variabel Intervening Kepuasan Wajib Pajak. Prisma. Jurnal Platform Riset Mahasiswa Akuntansi, 1(1), 86-96.

Nguyet et. al,. (2022). Tax service quality for enterprises: development of a valid measurement scale. Asia-Pacific Journal of Business Administration. Volume 15 Issue 3

Pangesti, D. M., & Yushita, A. N. (2019). Pengaruh Kesadaran Membayar Pajak, Persepsi atas Efektivitas Sistem Perpajakan dan Pemahaman Peraturan Pemerintah Nomor 23 Tahun 2018 Terhadap Kemauan Membayar Pajak (Pada Umkm Sektor Perdagangan Di Kabupaten Klaten). Jurnal Barometer Riset Akuntansi dan Manajemen, 8(2), 166–178. https://doi.org/10.21831/nominal.v8i2.26461

Sugiyono. (2019). Metode Penelitian Kuantitatif dan Kualitatif dan R&D. Bandung: CV Alfa Beta.

Yamin, Sofyan. (2021). Smartpls 3, Amos & Stata: Olah Data Statistik (Mudah & Praktis). PT. Dewangga Energi Internasional. Bekasi.