SERVICE QUALITY AND REGIONAL TAX REGULATIONS INFLUENCE TAXPAYER COMPLIANCE INTERVENING TAXPAYER SATISFACTION AND BEHAVIOR USING STRUCTURAL EQUATION MODELING APPROACH

Rusdi , Hidayat N and Suhadak, - and Darminto, - and Siti Ragil , Handayani and Bambang Widjanarko, Otok (2014) SERVICE QUALITY AND REGIONAL TAX REGULATIONS INFLUENCE TAXPAYER COMPLIANCE INTERVENING TAXPAYER SATISFACTION AND BEHAVIOR USING STRUCTURAL EQUATION MODELING APPROACH. International Journal of Academic Research, 6 (4). pp. 198-203. ISSN 2075-4124

Preview	PDF - Published Version Download (447Kb) | Preview
Preview	PDF (Peer REviewer) - Published Version Download (200Kb) | Preview
Preview	PDF (Similarity) - Published Version Download (470Kb) | Preview

Abstract

The result showed by structural equation modeling (SEM) approach that model taxpayer compliance is a model fit with Chi-Square Test 118.967 and significant probability 0.202. The services quality (SQ) and regional tax regulations (RTR) giving an influential favorably to taxpayer satisfaction (TS). The services quality (SQ) and regional tax regulations (RTR) giving an influential positive and significant with the taxpayer behavior (TB). The services quality (SQ), regional tax regulations (RTR), taxpayer satisfaction (TS) and taxpayer behavior (TB) giving an influential favorably to taxpayer compliance (TC). The taxpayer satisfaction (TS) giving an influential positive and significant with taxpayer behavior (TB). Taxpayer satisfaction (TS) giving the indirect effects largest in services quality (SQ) against taxpayer compliance (TC). Key words: SQ,RTR, TS, TB, TC, SEM, Goodness of Fit

Actions (login required)