Measurement Model of Service Quality, Regional Tax Regulations, Taxpayer Satisfaction Level, Behavior and Compliance Using Confirmatory Factor Analysis

Rusdi , Hidayat N and Suhadak, - and Darminto, - and Siti Ragil , Handayani and Bambang Widjanarko, Otok (2014) Measurement Model of Service Quality, Regional Tax Regulations, Taxpayer Satisfaction Level, Behavior and Compliance Using Confirmatory Factor Analysis. World Applied Sciences Journal, 29 (1). pp. 56-61. ISSN 1818-4952

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        Abstract

        The purpose of this research is to study the indicators and variables that form quality of tax services, regional tax regulations, taxpayer satisfaction level, taxpayer behavior, as well their compliance in theory using confirmatory factor analysis (CFA) approach. CFA measurement models are based on convergence validity test, discriminant validity test and reliability test. The research was conducted in Mataram. The results of this research provided that measurement model using CFA approach is the best model, based on goodness of fit criteria for taxpayer obedience and the indicators on tax service quality, regional tax regulations, taxpayer satisfaction level, taxpayer behavior and tax payer compliance are valid in convergence and discriminant also reliable. The strongest indicator for tax service quality is responsiveness, while the strongest indicator for regional tax regulations is explication of the regulations. The strongest indicator for taxpayer satisfaction level is hope, sanctions for taxpayer behavior and tax reporting for taxpayer obedience. Key words: Taxpayer compliance CFA Convergence validity Discriminant validity Reliability Goodness of Fit.1.

        Item Type: Article
        Subjects: H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
        Divisions: UNSPECIFIED
        Depositing User: Fatchullah ZA
        Date Deposited: 16 Nov 2017 16:03
        Last Modified: 06 May 2019 10:30
        URI: http://eprints.upnjatim.ac.id/id/eprint/7266

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