The Effect of Service Quality and Tax Sanctions on Service Satisfaction
Abstract
This study aimed to analyze the effect of service quality and tax sanctions on service satisfaction and its implementation on compliance to pay personal vehicle tax. This study uses Structural Equation Modeling (SEM) as tools of analysis. The result shows that service quality affects service satisfaction, and it implies compliance with the personal vehicle tax payable compliance. Besides that, the tax sanctions affect service satisfaction, and it implies compliance with paying personal vehicle tax. Tax sanctions are a prevention tool for violations committed by taxpayers, If Service Satisfaction fails to meet expectations, and taxpayers will feel dissatisfied. If Service Satisfaction is in line with expectations, taxpayers will feel satisfied. If Service Satisfaction exceeds expectations, taxpayers will be very satisfied.
JEL Classification: K34, M31
Keywords
References
Andreassen, T. W. (1994). Satisfaction, Loyalty, and Reputation as Indicators of Customer Orientation in the Public Sector. International Journal of Public Sector Management, 7(2), 16-34. https://doi.org/10.1108/09513559410055206.
Andreassen, T. W. (1995). (Dis)satisfaction with Public Service: the Case of Public Transportation. Journal of Services Marketing, 9(5), 30-41. https://doi.org/10.1108/ 08876049510100290.
Asbar, A. K., Fitros, R., & Rusli. (2014). Pengaruh Tingkat Kepuasan Pelayanan, Pemahaman Perpajakan, Keadilan Perpajakan, Sanksi Perpajakan dan Kesadaran Perpajakan terhadap Tingkat Kepatuhan Wajib Pajak Orang Pribadi pada KPP Pratama Senapelan Pekanbaru (Effect of Service Satisfaction Levels, Taxation Understanding, Tax Justice, Tax Sanctions and Tax Awareness on the Level of Compliance of Individual Taxpayers at KPP Senapelan Pekanbaru). JOM FEKOM, 1(2), 1–15.
Chau, G., & Leung, P. (2009). A Critical Review of Fischer Tax Compliance Model : a Research Synthesis. Journal of Accounting and Taxation, 1(2), 34–40. https://doi.org/10.5897/JAT09.021
Devano, S., & Rahayu. (2016). Perpajakan: Konsep, Teori dan Isu (Taxation: Concepts, Theories and Issues.). Jakarta: Kencana.
Hardiningsih, P., & Yulianawati, N. (2011). Faktor-Faktor Yang Mempengaruhi Kemauan Membayar Pajak (The Factors That Affect the Will to Pay Taxes.). Dinamika Keuangan dan Perbankan, 3(1), 126–142. https://doi.org/ISSN: 1979-4878
Jotopurnomo, C., & Mangoting, Y. (2013). Pengaruh Kesadaran Wajib Pajak, Kualitas Pelayanan Fiskus, Sanksi Perpajakan, Lingkungan Wajib Pajak Berada terhadap Kepatuhan Wajib Pajak Orang Pribadi di Surabaya (The Influence of Taxpayer Awareness, Fiscus Service Quality, Tax Sanctions, Environmental Taxpayers Being on the Compliance of Individual Taxpayers in Surabaya). Jurnal Tax & Accounting Review, 1(1), 49-54.
Mardiasmo. (2009). Perpajakan (Taxation). Yogyakarta: Penerbit Andi Offset.
Marjan, R. M. (2014). Pengaruh Kesadaran Wajib Pajak, Pelayanan Fiskus, dan sanksi Pajak Terhadap Tingkat Kepatuhan Formal Wajib Pajak: Studi di KPP Pratama Makasar Selatan (The Effects of Taxpayer Awareness, Fiscus Services, and Tax sanctions on the Formal Taxpayer Compliance Level: Study at KPP Pratama Selatan Makassar). Unpublished Bachelor Thesis. Makasar: Universitas Hasanuddin.
Putri, K. J., & Setiawan, P. E. (2017). Pengaruh Kesadaran, Pengetahuan dan Pemahaman perpajakan, Kualitas Pelayanan, dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak (The Effect of Tax Awareness, Knowledge and Understanding, Service Quality, and Tax Sanctions on Taxpayer Compliance). E-Jurnal Akuntansi Universitas Udayana, 18(2), 1112–1140.
Ramseook-Munhurrun, P., Lukea-Bhiwajee, S. D., & Naidoo, P. (2010). Service Quality in the Public Service. International Journal of Management and Marketing Research, 3(1), 37-50.
Rha, J. Y. (2012). Customer Satisfaction and Qualities in Public Service: an Intermediary Customer Perspective. The Services Industries Journal, 32(12), 1883-1900. https://doi.org/10.1080/02642069.2011.574274.
Septarini, D. F. (2015). Pengaruh Pelayanan, Sanksi, Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Di KPP Pratama Merauke (The Effect of Services, Sanctions, and Awareness of Taxpayers on the Compliance of Individual Taxpayers in Merauke KPP). Jurnal Ilmu Ekonomi & Sosial, VI(1), 29-43.
Susmita, P. R., & Upadmi, N. L. S. (2016). Pengaruh Kualitas Pelayanan, Sanksi E-Filing pada Kepatuhan Wajib Pajak (Effect of Service Quality, E-Filing Sanctions on Taxpayer Compliance). E-Jurnal Akuntansi, 14(2), 1239–1269.
Suwardi., & Utomo, J. (2011). Pengaruh Motivasi Kerja, Kepuasan kerja, dan Komitmen Organisasi Terhadap Prestasi Kerja Pegawai (The Effect of Work Motivation, Job Satisfaction, and Organizational Commitment on Employee Job Performance). Jurnal Analisis Manajemen, 5(1), 75-86.
Syahril, F. (2013). Pengaruh Tingkat Pemahaman Wajib Pajak dan Kualitas Pelayanan Fiskus Terhadap Tingkat Kepatuhan Wajib Pajak Pph Orang Pribadi. Fakultas Ekonomi Universitas Negeri Padang.
Viani, Y. R. N., & Budi, Y. A. B. (2012). Pengaruh Kualitas Pelayanan Terhadap Kepatuhan Membayar Wajib Pajak: Studi Kasus di KPP Jakarta Kelapa Gading (Effect of Service Quality on Compliance Paying Taxpayers: Case Study at KPP Jakarta Kelapa Gading). Jurnal Informasi, Perpajakan, Akuntansi Dan Keuangan Publik, 7(1), 61–72.
DOI: 10.15408/etk.v18i2.7428
Refbacks
- There are currently no refbacks.
Copyright (c) 2019 ETIKONOMI
