Taxpayer Compliance at The Jepara Primary Tax Service Office (Kpp)

Jefri Yanuar Priyanto

Abstract


Abstract. This study aims to examine the effect of service quality, the effect of perceived monetary sacrifice on perceived value, the effect of perceived value on taxpayer satisfaction and to analyze the effect of taxpayer satisfaction on taxpayer compliance at KPP Pratama Jepara. Service quality does not affect the value perceived by taxpayers at KPP Pratama Jepara, the perception of monetary sacrifice affects the value perceived by taxpayers at KPP Pratama Jepara, Perceived value does not have a positive effect on customer satisfaction at the Pratama Tax Service Office at the Pratama Tax Service Office Jepara, and Taxpayer Satisfaction does not affect Taxpayer Compliance at the Pratama Tax Service Office Jepara

Keywords: Compliance; Service; Taxpayers


Full Text:

PDF

References


Adixio, R. F., & Saleh, L. (2013). Pengaruh Kualitas Layanan Dan Nilai Yang Dirasakan Terhadap Niat Pembelian Ulang Melalui Mediasi Kepuasan Pelanggan Restoran Solaria Di Surabaya. Journal Of Business And Banking, 3(2), 151. Https://Doi.Org/10.14414/Jbb.v3i2.233

Arifin, M., Romzi, & Rachma, N. (2019). Pengaruh Nilai Pelanggan Dan Kualitas Layanan Terhadap Loyalitas Pelanggan Melalui Kepuasan Pelanggan Di Bukalapak. Jurnal Ilmiah Riset Manajemen, 8(10), 108–123.

Awaluddin, Ishak, N., Sitti, D., & Rahmi, W. O. (2017). Pengaruh Kualitas Pelayanan Dan Kepuasan Wajib Pajak Terhadap Kepatuhan Membayar Pajak Kendaraan Bermotor. Jurnal Akuntansi Dan Keuangan Volume, 2(2), 109–122.

Castellanos, M. V., Vega-Vázquez, M., Oviedo-García, M. Á., & Orgaz-Agüera, F. (2016). The Relevance Of Psychological Factors In The Ecotourist Experience Satisfaction Through Ecotourist Site Perceived Value. Journal Of Cleaner Production, 124, 226–235.

Devano, S., & Rahayu, S. K. (2006). Perpajakan: Konsep, Teori, Dan Isu. Kencana. Enni, S., & Musfialdy. (2016). The Effect Of Taxpayer Awareness, Tax Socialization, Tax Penalties, Compliance Cost At Taxpayer Compliance With Service Quality As Mediating Variable. Procedia - Social And Behavioral Sciences, 219, 682–687.

Etemad, S. R., & Rizzuto, D. (2013). The Antecedents Of Consumer Satisfactionand Loyalty In Fastfood Industry: a Cross-National Comparison Between Chinese And Swiss Consumers. International Journal Of Quality & Reliability Management, 30(7), 780–798.

Ferdinand, A. (2013). Metode Penelitian Manajemen. Badan Penerbit Universitas Diponegoro.

Fuadi, A. O., & Yenni, M. (2013). Pengaruh Kualitas Pelayanan Petugas Pajak, Sanksi Perpajakan Dan Biaya Kepatuhan Pajak Terhadap Kepatuhan Wajib Pajak Umkm. Journal Of Tax & Accounting, 1(1), 18–27.

Gunadi. (1999). Akuntansi Dan Pemeriksaan Pajak. Abdi Tandur.

Gustiari, L. A., & Herkulanus, B. S. (2019). Sosialisasi Perpajakan Memoderasi Pengaruh Kewajiban Moral Dan Kualitas Pelayanan Pada Kepatuhan Wajib Pajak Kendaraan Bermotor. E-Jurnal Akuntansi, 24(2302–8556), 606–632.

Hapsari, Raditha, Clemes, M. D., & Dean, D. (2017). The Impact Of Service Quality, Customer Engagement And Selected Marketing Constructs On Airline Passenger Loyalty. International Journal Of Quality And Service Sciences, 9(1), 21–40.

Izogo, E., Emeka, & Ogba, I. E. (2015). Service Quality, Customer Satisfaction And Loyalty In Automobile Repair Services Sector. International Journal Of Quality And Reliability Management, 32(3).

Jatmiko, & Agus, N. (2006). Pengaruh Sikap Wajib Pajak Pada Pelaksanaan Sanksi Denda, Pelayanan Fiskus Dan Kesadaran Perpajakan Terhadap Kepatuhan Wajib Pajak (Studi Empiris Terhadap Wajib Pajak Orang Pribadi Di Kota Semarang). Universitas Diponegoro.

Kaura, V., Sharma, C. S. D., Prasad, & Sourabh. (2015). Service Quality, Service Convenience, Price And Fairness, Customer Loyalty, And The Mediating Role Of Customer Satisfaction. Marketing Intelligence And Planning, 33(4).

Kotler, P., & Keller, K. L. (2009). Manajemen Pemasaran (13th Ed.). Erlangga.

Http://Docplayer.Info/31435130-Bab-Iii-Landasan-Teori-Membeli-Untuk- Mewujudkan-Kepuasan-Konsumen-Maka-Perusahaan-Harus.Html

Lee, Y. ., Park, K. H., Park, D. H., Lee, K. A., & Kwon, Y. . (2005). The Relative Impact Of Service Qualityon Service Value, Customer Satisfaction, And Customer Loyalty In Korean Family Restaurant Context. International Journal Of Hospitality & Tourism Administration, 6(1), 27–51.

Mardiasmo. (2016). Perpajakan. Andi Offset.

Masruroh, S., & Zulaikha. (2013). Pengaruh Kemanfaatan Npwp, Pemahaman Wajib Pajak, Kualitas Pelayanan, Sanksi Perpajakan, Terhadap Kepatuhan Wajib Pajak. Diponegoro. Diponegoro Journal Of Accounting, 2(4), 1–15.

Megawangi, Cokorda, A. M., & Setiawan, P. E. (2017). Sosialisasi Perpajakan Memoderasi Pengaruh Kesadaran Wajib Pajak Dan Kualitas Pelayanan Pada Kepatuhan Wajib Pajak Badan. E-Jurnal Akuntansi Universitas Udayana, 19(3), 2348–2377.

Oliver, R. (1980). A Cognitive Model Of The Antecedents And Consequences Of Satisfaction Decisions. Journal Of Marketing Research, 17(4), 460–469.

Pahala, I., Hasanah, N., & Sari, I. M. (2013). Pengaruh Kesadaran Wajib Pajak Danpersepsi Wajib Pajak Mengenai Beban Pajak Penghasilan Terhadap Kepatuhan Wajib Pajak Badan. Prosiding Simposium Nasional Perpajakan, 1–10.

Piranka, T. (2019). Pengaruh Penerapan Sistem E-Filling, E-Billing Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Di Kpp Pratama Pontianak Timur. Jurnal Kajian Ilmiah Akuntansi, 8(2).

Pradnyana, I. B. P., & Prena, G. Das. (2019). Pengaruh Penerapan Sistem E-Filing, E-Billing Dan Pemahaman Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Pada Kantor Pelayanan Pajak (Kpp) Pratama Denpasar Timur. Jurnal Ekonomi, Bisnis Dan Akuntansi, 18(1), 56–65.

Prajitno. (2013). Metodologi Penelitian. Jurnal Komunikasi Bandung, 1(2), 1–29. Prajogo, J. N., & Widuri, R. (2013). Pengaruh Tingkat Pemahaman Peraturan Pajak

Wajib Pajak, Kualitas Pelayanan Petugas Pajak, Dan Persepsi Atas Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Umkm Di Wilayah Sidoarjo. Tax & Accounting Review, 3(2).

Putri, D., & Santoso, S. B. (2018). Analisis Pengaruh Kualitas Jasa,Nilai Yang Dirasakan,Citra Merek Melalui Kepuasan Pelanggan Terhadap Loyalitas Pelanggan (Studi Pada Pt. Pos Indonesia(Persero)). Diponegoro Journal Of Management, 7(5), 1–13.

Putu, R. S., & Ni, L. S. (2016). Engaruh Kualitas Pelayanan, Sanksi Perpajakan, Biaya Kepatuhan Pajak, Dan Penerapan E-Filing Pada Kepatuhan Wajib Pajak. E-Jurnal Akuntansi, 14(2), 1239–1269.

Safri, N. (2003). Pengantar Perpajakan. Granit.

Siamena, E., Sabijono, H., Jessy, D. ., & Warongan. (2017). Pengaruh Sanksi Perpajakan Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Di Manado. Jurnal Riset Akuntansi Going Concern, 12(2), 917–927.

Simon, H. (2015). Confessions Of The Pricing Man: How Price Affects Everything. Springer.

Sugiyono. (2014). Metode Penelitian Pendidikan Pendekatan Kuantitatif, Kualitatif Dan R&D. Alfabeta.

Tjiptono, F. (2015). Strategi Pemasaran. Andi Offset.

Vanessa, T., & Hari, P. (2009). Dampak Sunset Policy Terhadap Faktor-Faktor Yang Mempengaruhi Kemauan Membayar Pajak. Makalah Simposium Nasional Indonesia Perpajakan Ii.

Yuliansyah, A., Timotius, & Handoko, D. (2019). Pengaruh Perceived Quality Dan Perceived Value Terhadap Brand Loyalty Melalui Customer Satisfaction J- Klin Beauty Jember. Journal Of Economic, Business And Accounting, 2(2), 292–301.


Refbacks

  • There are currently no refbacks.


License URL: https://creativecommons.org/licenses/by/4.0/deed.en

Jurnal IAPJ Indexed by :

google_scholar onesearch garuda crosref onesearch  sinta scopus