Open AccessPengaruh Kualitas Layanan dan Keadilan Terhadap Kepatuhan Wajib Pajak Dengan Kepuasan Sebagai Variabel Mediasi
Author(s) -
Eka Febriani,
Norra Isnasia Rahayu
Publication year - 2020
Publication title -
jurnal akuntansi dan ekonomika
Language(s) - English
Resource type - Journals
eISSN - 2613-9901
pISSN - 2089-1768
DOI - 10.37859/jae.v10i2.2349
Subject(s) - taxpayer , likert scale , path analysis (statistics) , service quality , business , population , sample (material) , service (business) , psychology , business administration , medicine , marketing , political science , statistics , mathematics , environmental health , developmental psychology , chemistry , chromatography , law
This study aims to examine the effect of service quality and fairness on taxpayer compliance and the mediating role of satisfaction in the effect of service quality and fairness on taxpayer compliance. The population of this research is individual local taxpayers in Samarinda. The sample of this study is 164 respondents selected using non probability method with convenience sampling technique. This study uses primary data obtained from seven-scale Likert questionnaires. The data were analyzed using path analysis in SPSS. The results of this study show that, first, service quality has a significant positive effect on satisfaction and taxpayer compliance; second, fairness has an insignificant effect on satisfaction and taxpayer compliance; third, satisfaction has a significant positive effect on taxpayer compliance; fourth, service quality has a significant positive effect on taxpayer compliance mediated by satisfaction; fifth, mediated by satisfaction, fairness has no significant effect on tax compliance.