Improving Voluntary Tax Compliance: The Role of Account Representatives’ Quality Services
Downloads
This study examines the mediating role of taxpayer’s satisfaction in the relationship between service quality of account representative and voluntary tax compliance. The research employed a quantitative approach with a survey method. The data were collected by distributing questionnaires to 327 taxpayers who had previously consulted with an account representative. Structural equation modelling (SEM) using AMOS Graphics was employed to analyse the data. The research results showed that the service quality of account representatives and taxpayer satisfaction had positive and significant effects on voluntary compliance. This study also found that taxpayer satisfaction does not mediate the relationship between the service quality of account representatives and voluntary. This was because tax payments are compulsory and based on law, so whether the taxpayers are satisfied with the service of the account representative does not affect their compliance in paying the taxes.
Downloads
Afthanorhan, A., Mamun, A. Al, Zainol, N. R., Foziah, H., & Awang, Z. (2020). Framing the retirement planning behavior model towards sustainable wellbeing among youth: The moderating effect of public profiles. Sustainability (Switzerland), 12(21), 1–24. https://doi.org/10.3390/su12218879
Al-Ttaffi, L. H. A., Bin-Nashwan, S. A., & Amrah, M. R. (2020). The Influence of Tax Knowledge on Tax Compliance Behaviour: A Case of Yemeni Individual Taxpayers. Journal of Business Management and Accounting, 10(Number 2), 15–30. https://doi.org/10.32890/jbma2020.10.2.2
Albab, F. N. U., & Suwardi, E. (2021). The Effect of Tax Knowledge on Voluntary Tax Compliance with Trust as a Mediating Variable: A Study on Micro, Small, and Medium Enterprises (MSMEs). The Indonesian Journal of Accounting Research, 24(03), 381–406. https://doi.org/10.33312/ijar.528
Ali, B. J., Saleh, P. F., Akoi, S., Abdulrahman, A. A., Muhamed, A. S., Noori, H. N., & Anwar, G. (2021). Impact of Service Quality on the Customer Satisfaction: Case study at Online Meeting Platforms. International Journal of Engineering, Business and Management, 5(2), 65–77. https://doi.org/10.22161/ijebm.5.2.6
Andreas, & Savitri, E. (2015). The Effect of Tax Socialization, Tax Knowledge, Expediency of Tax ID Number and Service Quality on Taxpayers Compliance with Taxpayers Awareness as Mediating Variables. Procedia - Social and Behavioral Sciences, 211(September), 163–169. https://doi.org/10.1016/j.sbspro.2015.11.024
Atawodi, O. W., & Ojeka, S. A. (2012). Factors That Affect Tax Compliance among Small and Medium Enterprises (SMEs) in North Central Nigeria. In International Journal of Business and Management (Vol. 7, Issue 12). https://doi.org/10.5539/ijbm.v7n12p87
Babatunde, S. A. (2023). IPSAAS Attributes Dissensions and SMEs Tax Payment Compliance Integrity. Jurnal Economia, 19(2), 236–254. https://doi.org/10.21831/economia.v19i2.55438
Balinado, J. R., Prasetyo, Y. T., Young, M. N., Persada, S. F., Miraja, B. A., & Perwira Redi, A. A. N. (2021). The effect of service quality on customer satisfaction in an automotive after-sales service. Journal of Open Innovation: Technology, Market, and Complexity, 7(2), 116. https://doi.org/10.3390/joitmc7020116
Carrillo, P. E., Castro, E., & Scartascini, C. (2021). Public good provision and property tax compliance: Evidence from a natural experiment. Journal of Public Economics, 198, 104422. https://doi.org/10.1016/j.jpubeco.2021.104422
Chandra, T., Wijaya, E., Suryadiningrat, A., Chandra, S., Chandra, J., Bisnis, I., Teknologi, D., Indonesia, P., Dumai, P., & Office, T. (2023). Corporate Taxpayer Satisfaction and Compliance Analysis at Pratama Dumai Tax Office: Review of the Service System. Business Management and Accounting (ICOBIMA), 1(2), 429–442. https://doi.org/10.35145/icobima.v1i2.3071
Chindengwike, J. D., & Kira, A. R. (2022). The Effect of Tax Rate on Taxpayers’ Voluntary Compliance in Tanzania. Universal Journal of Accounting and Finance, 10(5), 889–896. https://doi.org/10.13189/ujaf.2022.100501
Clark, C., Davila, A., Regis, M., & Kraus, S. (2020). Predictors of COVID-19 voluntary compliance behaviors: An international investigation. Global Transitions, 2, 76–82. https://doi.org/10.1016/j.glt.2020.06.003
e Hassan, I., Naeem, A., & Gulzar, S. (2021). Voluntary tax compliance behavior of individual taxpayers in Pakistan. Financial Innovation, 7(1). https://doi.org/10.1186/s40854-021-00234-4
Faizal, S. M., Palil, M. R., Maelah, R., & Ramli, R. (2017). Perception on justice, trust and tax compliance behavior in Malaysia. Kasetsart Journal of Social Sciences, 38(3), 226–232. https://doi.org/10.1016/j.kjss.2016.10.003
Gozali, I. (2018). Aplikasi analisis multivariate dengan program IBM SPSS 25.
Kotler, Philip, & Amstrong, G. (2014). Principles of Marketing (Bob Sabran (ed.)). Erlangga.
Lovelock, C., & Wirtz, J. (2016). Services marketing. Hackensack: World Scientific.
Lukman, T. A., Hafni, L., Panjaitan, H. P., Chandra, T., & Sahid, S. (2022). the Influence of Service Quality on Taxpayer Satisfaction and Taxpayer Compliance At Bapenda Riau Province. Business Management and Accounting (ICOBIMA), 1(1), 40–59.
Mebratu, A. A. (2024). Theoretical foundations of voluntary tax compliance: evidence from a developing country. Humanities and Social Sciences Communications, 11(1), 1–8. https://doi.org/10.1057/s41599-024-02903-y
Muche, B. (2014). Determinants of Taxpayer’s Voluntary Compliance with Taxation in East Gojjam-Ethiopia. Research Journal of Economics & Business Studies, 3(9), 41–50. www.theinternationaljournal.org
Nguyen, T. H. (2022). The Impact of Non-Economic Factors on Voluntary Tax Compliance Behavior: A Case Study of Small and Medium Enterprises in Vietnam. Economies, 10(8). https://doi.org/10.3390/economies10080179
Nguyen, T. T. D., Pham, T. M. L., Le, T. T., Truong, T. H. L., & Tran, M. D. (2020). Determinants influencing tax compliance: The case of Vietnam. Journal of Asian Finance, Economics and Business, 7(2), 65–73. https://doi.org/10.13106/jafeb.2020.vol7.no2.65
Paramita, W., Rostiani, R., Winahjoe, S., Wibowo, A., Virgosita, R., & Audita, H. (2021). Explaining the Voluntary Compliance to COVID-19 Measures: An Extrapolation on the Gender Perspective. Global Journal of Flexible Systems Management, 22(s1), 1–18. https://doi.org/10.1007/s40171-021-00261-1
Puspitasari, E., & Meiranto, W. (2014). Motivational postures in tax compliance decisions: an experimental studies. International Journal Of, 5(1), 100–110.
Rashid, S. F. A., Ramli, R., Palil, M. R., & Amir, A. M. (2021). Improving Voluntary Compliance Using Power of Tax Administrators: The Mediating Role of Trust. Asian Journal of Business and Accounting, 14(2), 101–136. https://doi.org/10.22452/ajba.vol14no2.4
Saragih, A. H., & Putra, I. D. N. S. (2021). Ethical Perception of Tax Evasion: Determinants and Consequences on Voluntary Tax Compliance. Jurnal Akuntansi Dan Keuangan, 23(1), 1–14. https://doi.org/10.9744/jak.23.1.1-14
Shiferaw, N., & Tesfaye, B. (2020). Determinants of Voluntary Tax Compliance (The Case Category A and B Taxpayers in Dire Dawa Administration). International Journal of Scientific and Research Publications (IJSRP), 10(06), 982–996. https://doi.org/10.29322/ijsrp.10.06.2020.p102119
Sritharan, N., Salawati, S., & Cheuk, S. C. S. (2020). How social factor determine individual taxpayers’ tax compliance behaviour in Malaysia? International Journal of Business and Society, 21(3), 1444–1463.
Susuawu, D., Ofori-Boateng, K., & Amoh, J. K. (2020). Does Service Quality Influence Tax Compliance Behaviour of Smes? a New Perspective From Ghana. International Journal of Economics and Financial Issues, 10(6), 50–56. https://doi.org/10.32479/ijefi.10554
Vukmir, R. B. (2006). International Journal of Health Care Quality Assurance Customer satisfaction Article information : International Journal of Health Care Quality Assurance.
Wichmann, J., Leyer, M., & Altmüller, I. (2024). Do taxpayers consider quality labels as a form of recommendation for good tax-preparation services? Evidence from Germany. Heliyon, 10(1), e23357. https://doi.org/10.1016/j.heliyon.2023.e23357
Copyright (c) 2025 Jurnal Economia
This work is licensed under a Creative Commons Attribution 4.0 International License.
