PENGARUH BRAND TRUST, SOSIALISASI PAJAK, DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DENGAN KEPUASAN SEBAGAI VARIABEL INTERVENING PADA KANTOR PELAYANAN PAJAK PRATAMA PALEMBANG ILIR TIMUR

ROZALI, MEDY and Natalisa, Diah and Maulana, Ahmad and Widiyanti, Marlina (2025) PENGARUH BRAND TRUST, SOSIALISASI PAJAK, DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DENGAN KEPUASAN SEBAGAI VARIABEL INTERVENING PADA KANTOR PELAYANAN PAJAK PRATAMA PALEMBANG ILIR TIMUR. Masters thesis, Sriwijaya University.

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Abstract

This study aims to determine 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. 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. The implication of this study serves as an input for the Directorate General of Taxes to improve brand trust, tax socialization, and service quality, thereby increasing taxpayer satisfaction, which in turn enhances individual taxpayer compliance.

Item Type:	Thesis (Masters)
Uncontrolled Keywords:	Brand Trust, Tax Socialization, Service Quality, Compliance, Satisfaction
Subjects:	H Social Sciences > HJ Public Finance > HJ2351.4 Tax revenue estimating
Divisions:	01-Faculty of Economics > 61101-Management Business and Administration (S2)
Depositing User:	Medy Rozali
Date Deposited:	09 May 2025 05:05
Last Modified:	09 May 2025 05:05
URI:	http://repository.unsri.ac.id/id/eprint/171668

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