The effect of brand trust, tax socialization, and service quality on individual taxpayer compliance with satisfaction as an intervening variable at the Palembang Ilir Timur Primary Tax Service Office
Keywords:
brand trust, compliance, satisfaction, service quality, tax socializationAbstract
This study aims to determine the influence of brand trust, tax socialization, and service quality on individual taxpayer compliance, with satisfaction as an intervening variable at the Palembang Ilir Timur Primary Tax Service Office. A quantitative research method with a causality approach was applied in this study, involving a survey of 100 active taxpayers at the Palembang Ilir Timur Primary Tax Service Office. Data was collected using a Likert scale questionnaire and analyzed using the Structural Equation Model Partial Least Square (SEM-PLS). The results of the study based on direct effects show that tax socialization has a positive and significant effect on individual taxpayer compliance, while brand trust and service quality do not have a significant effect on individual taxpayer compliance. Meanwhile, based on indirect effects, it shows that brand trust, tax socialization, and service quality each have a positive and significant effect on individual taxpayer compliance through satisfaction as an intervening variable. This indicates that satisfaction can mediate the relationship between brand trust, tax socialization, and service quality on individual taxpayer compliance.
Downloads
References
Budget.kemenkeu.go.id. (2023). 2024 State Budget Information. Accessed May 2024. https://anggaran.
Camellia, S., & Putra, R. J. (2023). Public Trust on Taxpayer Compliance in Indonesia. Saudi J Econ Fin, 7(7), 357-364.
Haning, M. T., & Tahili, M. H. (2021). Increasing Public Trust and its Effect on Taxpayer Compliance in South Sulawesi Province. Public Spirit: Journal of Public Administration. https://jurnal.uns.ac.id/spirit-publik/article/view/24940
Husain, R., Paul, J., & Koles, B. (2022). The role of brand experience, brand resonance and brand trust in luxury consumption. Journal of Retailing and Consumer Services, 66, 102895. https://doi.org/10.1016/j.jretconser.2021.102895
Khairunnisa, A., & Maryasih, L. (2022). The effect of tax incentives, trust in tax authorities, and fiscus services quality on msme taxpayer compliance during covid-19 pandemic. Budapest International Research and Critics Institute-Journal (BIRCI-Journal), 5(2).
Kurniawan, F., & Larasati, A. Y. (2023). Pengaruh Faktor-Faktor Kepercayaan terhadap Kepatuhan Wajib Pajak. Portofolio: Jurnal Ekonomi, Bisnis, Manajemen, dan Akuntansi, 20(2), 140-156.
Nasution, M. K., Santi, F., Husaini, H., Fadli, F., & Pirzada, K. (2020). Determinants of tax compliance: A study on individual taxpayers in Indonesia. Entrepreneurship and Sustainability Issues, 8(2), 1401.
Prihastuti, A. H., Agusra, D., Sofyan, D., & Al Sukri, S. (2022). The Effect of Taxpayer Perception and Trust in the Government on Taxpayer Compliance with the Voluntary Disclosure Program. Adpebi International Journal of Multidisciplinary Sciences, 1(1), 31-44.
Roscoe, J. T. (1982). Research methods for business. Boston: Kent.
Savitri, E. (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. https://doi.org/10.1016/j.sbspro.2016.05.051
Taing, H. B., & Chang, Y. (2021). Determinants of tax compliance intention: Focus on the theory of planned behavior. International journal of public administration, 44(1), 62-73.
Udo, G. J., Bagchi, K. K., & Kirs, P. J. (2010). An assessment of customers’e-service quality perception, satisfaction and intention. International Journal of Information Management, 30(6), 481-492. https://doi.org/10.1016/j.ijinfomgt.2010.03.005
Wulandari, F. E., Handoko, T., & Darsono, D. (2024). Evaluation of service quality and quality of financial information service system on customer satisfaction: Case study at The Financial Services Authority Solo Office. International Journal of Business, Economics and Management, 7(1), 50-59. https://doi.org/10.21744/ijbem.v7n1.2251
Zainudin, F. M. R., Nugroho, R., & Muamarah, H. S. (2022). Pengaruh Kepercayaan Kepada Pemerintah Terhadap Kepatuhan Pajak Dengan Persepsi Keadilan Pajak Sebagai Variabel Intervening. Jurnal Pajak Indonesia (Indonesian Tax Review), 6(1), 107-121.
Published
How to Cite
Issue
Section
Copyright (c) 2025 International journal of business, economics and management
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
Articles published in the International Journal of Business, Economics & Management (IJBEM) are available under Creative Commons Attribution Non-Commercial No Derivatives Licence (CC BY-NC-ND 4.0). Authors retain copyright in their work and grant IJBEM right of first publication under CC BY-NC-ND 4.0. Users have the right to read, download, copy, distribute, print, search, or link to the full texts of articles in this journal, and to use them for any other lawful purpose.
Articles published in IJBEM can be copied, communicated and shared in their published form for non-commercial purposes provided full attribution is given to the author and the journal. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
