SERVICE QUALITY AND REGIONAL TAX REGULATIONS INFLUENCE TAXPAYER COMPLIANCE INTERVENING TAXPAYER SATISFACTION AND BEHAVIOR USING STRUCTURAL EQUATION MODELING APPROACH
| Main Authors: | Rusdi , Hidayat N, Suhadak, -, Darminto, -, Siti Ragil , Handayani, Bambang Widjanarko, Otok |
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| Format: | Article PeerReviewed application/pdf |
| Terbitan: |
International Journal of Academic Research
, 2014
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| Subjects: | |
| Online Access: |
http://eprints.upnjatim.ac.id/7278/1/2014_Rusdi_Otok_SERVICE_QUALITY__IJAR__July_2014.pdf http://eprints.upnjatim.ac.id/7278/ |
Daftar Isi:
- 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