PROCEEDING OF INTERNATIONAL CONFERENCE ON BUSINESS MANAGEMENT AND ACCOUNTING
Vol 1 No 2 (2023): Proceeding of International Conference on Business Management and Accounting (May

Corporate Taxpayer Satisfaction and Compliance Analysis at Pratama Dumai Tax Office: Review of the Service System

Teddy Chandra (Institut Bisnis dan Teknologi Pelita Indonesia)
Evelyn Wijaya (Institut Bisnis dan Teknologi Pelita Indonesia)
Adi Suryadiningrat (Pratama Dumai Tax Office)
Stefani Chandra (Institut Bisnis dan Teknologi Pelita Indonesia)
Jennifer Chandra (Institut Bisnis dan Teknologi Pelita Indonesia)



Article Info

Publish Date
31 May 2023

Abstract

The improvement of services to corporate taxpayers is expected to increase the satisfaction of corporate taxpayers so it is expected to increase compliance in the taxation sector. The new paradigm that places government officials as servants of the state and society must be prioritized to improve the performance of public services. The purpose of the study was to determine the direct effect of the Service Quality variable on the Satisfaction and Compliance of Corporate Taxpayers. The population in this study were corporate taxpayers registered at Pratama Dumai Tax Office, which amounted to five thousand and thirty-seven taxpayers. To minimize the incompleteness of the data, in this study, a questionnaire will be distributed to ninety-eight respondents. Data analysis in this study used descriptive analysis and Partial least squares (PLS). The results of the analysis of service quality affect corporate taxpayer satisfaction, service quality affects corporate taxpayer compliance and taxpayer satisfaction affects corporate taxpayer compliance.

Copyrights © 2023






Journal Info

Abbrev

ICOBIMA

Publisher

Subject

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

Description

INTERNATIONAL CONFERENCE ON BUSINESS MANAGEMENT AND ACCOUNTING (ICOBIMA) is a means to convey and develop ideas and thoughts in creating progress in the fields of business science, management, accounting, and other related fields. Some of the scopes of the discussion held by ICOBIMA are technology ...