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

[img]
Preview
PDF - Published Version
Download (447Kb) | Preview
    [img]
    Preview
    PDF (Peer REviewer) - Published Version
    Download (200Kb) | Preview
      [img]
      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

        Item Type: Article
        Subjects: H Social Sciences > HF Commerce > HF5001 Business. Business Administration
        Divisions: Conference/Seminar
        Depositing User: Fatchullah ZA
        Date Deposited: 23 Nov 2017 08:52
        Last Modified: 24 Jan 2019 12:54
        URI: http://eprints.upnjatim.ac.id/id/eprint/7278

        Actions (login required)

        View Item