文章基本信息

标题：The Effect of Service Quality and Tax Sanctions on Service Satisfaction
本地全文：下载
作者：Hendra Hadiwijaya ; Hendra Hadiwijaya ; Febrianty 等
期刊名称：Etikonomi
印刷版ISSN：1412-8969
电子版ISSN：2461-0771
出版年度：2019
卷号：18
期号：2
页码：197-208
DOI：10.15408/etk.v18i2.7428
语种：English
出版社：Universitas Islam Negeri Syarif Hidayatullah Jakarta
摘要：This study aimed to analyze the effect of service quality and tax sanctions on service satisfaction and its implementation on compliance to pay personal vehicle tax. This study uses Structural Equation Modeling (SEM) as tools of analysis. The result shows that service quality affects service satisfaction, and it implies compliance with the personal vehicle tax payable compliance. Besides that, the tax sanctions affect service satisfaction, and it implies compliance with paying personal vehicle tax. Tax sanctions are a prevention tool for violations committed by taxpayers, If Service Satisfaction fails to meet expectations, and taxpayers will feel dissatisfied. If Service Satisfaction is in line with expectations, taxpayers will feel satisfied. If Service Satisfaction exceeds expectations, taxpayers will be very satisfied.
其他摘要：Penelitian ini bertujuan untuk menganalisis pengaruh kualitas layanan dan sanksi pajak terhadap kepuasan layanan dan implementasinya terhadap kepatuhan membayar pajak kendaraan pribadi. Penelitian ini menggunakan alat analisis model persamaan struktural (
关键词：service quality;tax sanctions;service satisfaction;tax payable compliance
其他关键词：kualitas layanan;sanksi pajak;kepuasan layanan;kepatuhan membayar pajak