Jurnal Siasat Bisnis
Vol. 13 No. 1 (2009)

Pengaruh Kualitas Layanan terhadap Kepatuhan Membayar Pajak

Albari Albari (Unknown)



Article Info

Publish Date
17 Mar 2011

Abstract

The study is to examine the effect of service quality and satisfaction of the tax compliance of taxpayers to pay taxes. It is the case study in Yogyakarta Branch of Tax Office. In the study the concept of quality of service tax office and taxpayers satisfaction based on five dimension including reliability, assurance, responsiveness, empathy, and tangible. The research data was obtained with 191 respondents involves taxpayers in the two branches of the tax office in Yogyakarta by taking a sample of convenience sampling. With the data processing program Amos, was obtained the result that service quality had a positive effect on adherence indirectly through a variable of satisfaction. While based on Wilcoxon analysis concluded that some quality assessment items, service and taxpayer satisfaction are empirically proven to different.Keywords: Service quality, satisfaction, compliance, taxpayers, and service dimensions

Copyrights © 2009






Journal Info

Abbrev

JSB

Publisher

Subject

Decision Sciences, Operations Research & Management Social Sciences

Description

Jurnal Siasat Bisnis (JSB) is a peer review journal published twice a year (January and July) by Management Development Centre (MDC)-Department of Management, Faculty of Economics, Universitas Islam Indonesia. JSB) addresses the broad area of management science and its applications in industry and ...