The influence of service, innovation, integrity on taxpayer compliance with education as a moderating variable at the UPT PPD/Samsat Karimun Office
Abstract:
Purpose: This study analyzes the influence of service, innovation, and integrity on taxpayer compliance with education as a moderating variable in the UPT PPD/Samsat Karimun office.
Methodology: This study used a quantitative and descriptive approach with a population of all 2-Wheeled Motor Vehicle Taxpayers, namely 64,003 people, to obtain a sample of 156 respondents. This study used primary data with data sources, distributing Google form questionnaires, and going directly to the field. The data analysis technique used is the partial least squares (PLS) approach, which is a structural equation model (Structural Equation Modeling or SEM) based on components or variants, SmartPLS 4.0.
Results: Based on the results of this study, it can be concluded that 1) service quality has a significant positive effect on taxpayer compliance, with an original sample value (O) of 0.305 and T-statistic of 2.235. 2) Innovation does not have a significant effect on taxpayer compliance, with an original sample value (O) of 0.252 and T-statistic of 0.870. 3) Integrity has a significant positive effect on taxpayer compliance, with an original sample value (O) of 0.370 and T-statistic of 2.082. 4) Service does not have a significant effect on tax education, with an original sample (O) value of 0.043 and T-statistic of 0.197. 5) Innovation has a significant positive effect on tax education, with an original sample (O) value of 0.313 and T-statistic of 1.984. 6) Integrity does not have a significant effect on tax education, with an original sample (O) value of 0.529 and T-statistic of 1.916. 7) Service has a significant positive effect on taxpayer compliance through education, with an original sample (O) value of 0.308 and T-statistic of 2.091. 8) Innovation does not have a significant effect on taxpayer compliance through education, with an original sample (O) value of 0.059 and T-statistic of 0.367. 9) Integrity does not have a significant effect on taxpayer compliance through education, with an original sample (O) value of 0.100 and T-statistic of 0.510. 10) Education has a significant positive influence on taxpayer compliance, with an original sample value (O) of 0.419 and T-statistic of 1.976.
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adipurnomo, h. (2012). STRATEGI INTERVENSI DALAM IMPLEMENTASI NILAI-NILAI PENDIDIKAN KARAKTER BANGSA DI SEKOLAH.
Afriyani, N., Indrayani, I., Indrawan, M. G., Wibisono, C., & Ngaliman, N. (2023). The influence of training, discipline, and innovation on the performance of members of the Regional National Crafts Council (Dekranasda) in Tanjungpinang City: A quantitative study. Journal of Multidisciplinary Academic Business Studies, 1(1), 53-70.
Anoke, A. F., Okafor, N. J., & Onu, A. N. (2023). Strategic outsourcing and corporate performance of quoted insurance firms in Nigeria. International Journal of Financial, Accounting, and Management, 5(1), 19-33.
Baron, J. V. (2024). Climate change awareness and adaptation by rice farmers in Surallah, South Cotabato. Journal of Social, Humanity, and Education, 4(3), 193-204.
Bora, Y., Fanggidae, R. E., & Fanggidae, A. H. (2023). Analysis of the role of online transportation on tourism development (A study of tourists on users of grab online transportation services in kupang city). Journal of Multidisciplinary Academic and Practice Studies, 1(1), 1-10.
G, Z. N. (2016). INOVASI PROGRAM KAWASAN BEBAS ASAP ROKOK DI DESA BONE-BONE KECAMATAN BARAKA KABUPATEN ENREKANG.
Handayani, M. T., & Artini, N. W. P. (2009). Kontribusi pendapatan ibu rumah tangga pembuat makanan olahan terhadap pendapatan keluarga. Piramida Jurnal Kependudukan dan Pengembangan Sumber Daya Manusia, 5(1), 1-9.
Hardiyansyah. (2011). Kualitas pelayanan publik.
Kloko, D. M. E., & Bayunitri, B. I. (2020). Comparison analysis of financial performance telecommunication service which has and has not applied PSAK 73. International Journal of Financial, Accounting, and Management, 2(2), 145-157.
MARDIASMO. (2017). PERPAJAKAN.
Moenir, H. A. S. (2014). Manajemen pelayanan umum di Indonesia.
Mohamed, G. A., & Farahat, E. R. H. (2019). Enterprise Resource Planning system and its impact on tourism companies' operational performance. Journal of Sustainable Tourism and Entrepreneurship, 1(2), 69-85.
Monyei, E. F., Okeke, P. A., & Nwosu, K. C. (2021). Strategic Agility: A prospect for sustainable performance of micro-businesses in South-Eastern Nigeria. Journal of Sustainable Tourism and Entrepreneurship, 2(4), 187-198.
Musah, A., & Adutwumwaa, M. Y. (2021). The effect of corporate governance on financial performance of rural banks in Ghana. International Journal of Financial, Accounting, and Management, 2(4), 305-319.
Nasution, D. A. D., Ramadhan, P. R., & Barus, M. D. B. (2019). Audit Sektor Publik: Mahir dalam Pemeriksaan Pengelolaan dan Tanggung Jawab Keuangan Negara: Uwais Inspirasi Indonesia.
Notoatmodjo, S. (2010). Ilmu Perilaku Kesehatan.
Nurmantu, S. (2003). Pengantar Perpajakan.
Primita, J., & Rolanda, I. (2024). Pengaruh Total Asset Turnover, Return on Asset, Struktur Aset, dan Ukuran Perusahaan terhadap Kebijakan Hutang. Goodwood Akuntansi dan Auditing Reviu, 2(2), 61-72.
Puspitasari, E., Susilowati, Y., & Meiranto, W. (2017). Experimental Study on Individual Taxpayer: Motivational Posture and Peer Reporting Behavior. JDM (Jurnal Dinamika Manajemen), 8(1), 59-67.
Rosadi, Y. M. R., & Barus, I. S. L. (2022). The Effect of Time Budget Pressure and Auditor’s Competency on Audit Quality. International Journal of Financial, Accounting, and Management, 4(3), 241-254.
Sahatatua, R., Setiady, T., Tinambunan, W. D., Suherman, A. M., Astawa, I. K., & Ansari, T. S. (2024). Comparative analysis of e-commerce arbitration in business dispute resolution in Indonesia And China. Journal of Multidisciplinary Academic and Practice Studies, 2(3), 437-440.
Sinambela, L. P. (2006). Public Service Reform: Theory, Policy, and Implementation. PT Bumi Aksara. Jakarta.
Thalib, M. A., Kumadji, D., Edis, E., & Saikim, F. S. (2023). Refleksi Nilai Huyula di balik Praktik Akuntansi oleh Pengusaha Depot Air Minum. Goodwood Akuntansi dan Auditing Reviu, 2(1), 49-59.
- adipurnomo, h. (2012). STRATEGI INTERVENSI DALAM IMPLEMENTASI NILAI-NILAI PENDIDIKAN KARAKTER BANGSA DI SEKOLAH.
- Afriyani, N., Indrayani, I., Indrawan, M. G., Wibisono, C., & Ngaliman, N. (2023). The influence of training, discipline, and innovation on the performance of members of the Regional National Crafts Council (Dekranasda) in Tanjungpinang City: A quantitative study. Journal of Multidisciplinary Academic Business Studies, 1(1), 53-70.
- Anoke, A. F., Okafor, N. J., & Onu, A. N. (2023). Strategic outsourcing and corporate performance of quoted insurance firms in Nigeria. International Journal of Financial, Accounting, and Management, 5(1), 19-33.
- Baron, J. V. (2024). Climate change awareness and adaptation by rice farmers in Surallah, South Cotabato. Journal of Social, Humanity, and Education, 4(3), 193-204.
- Bora, Y., Fanggidae, R. E., & Fanggidae, A. H. (2023). Analysis of the role of online transportation on tourism development (A study of tourists on users of grab online transportation services in kupang city). Journal of Multidisciplinary Academic and Practice Studies, 1(1), 1-10.
- G, Z. N. (2016). INOVASI PROGRAM KAWASAN BEBAS ASAP ROKOK DI DESA BONE-BONE KECAMATAN BARAKA KABUPATEN ENREKANG.
- Handayani, M. T., & Artini, N. W. P. (2009). Kontribusi pendapatan ibu rumah tangga pembuat makanan olahan terhadap pendapatan keluarga. Piramida Jurnal Kependudukan dan Pengembangan Sumber Daya Manusia, 5(1), 1-9.
- Hardiyansyah. (2011). Kualitas pelayanan publik.
- Kloko, D. M. E., & Bayunitri, B. I. (2020). Comparison analysis of financial performance telecommunication service which has and has not applied PSAK 73. International Journal of Financial, Accounting, and Management, 2(2), 145-157.
- MARDIASMO. (2017). PERPAJAKAN.
- Moenir, H. A. S. (2014). Manajemen pelayanan umum di Indonesia.
- Mohamed, G. A., & Farahat, E. R. H. (2019). Enterprise Resource Planning system and its impact on tourism companies' operational performance. Journal of Sustainable Tourism and Entrepreneurship, 1(2), 69-85.
- Monyei, E. F., Okeke, P. A., & Nwosu, K. C. (2021). Strategic Agility: A prospect for sustainable performance of micro-businesses in South-Eastern Nigeria. Journal of Sustainable Tourism and Entrepreneurship, 2(4), 187-198.
- Musah, A., & Adutwumwaa, M. Y. (2021). The effect of corporate governance on financial performance of rural banks in Ghana. International Journal of Financial, Accounting, and Management, 2(4), 305-319.
- Nasution, D. A. D., Ramadhan, P. R., & Barus, M. D. B. (2019). Audit Sektor Publik: Mahir dalam Pemeriksaan Pengelolaan dan Tanggung Jawab Keuangan Negara: Uwais Inspirasi Indonesia.
- Notoatmodjo, S. (2010). Ilmu Perilaku Kesehatan.
- Nurmantu, S. (2003). Pengantar Perpajakan.
- Primita, J., & Rolanda, I. (2024). Pengaruh Total Asset Turnover, Return on Asset, Struktur Aset, dan Ukuran Perusahaan terhadap Kebijakan Hutang. Goodwood Akuntansi dan Auditing Reviu, 2(2), 61-72.
- Puspitasari, E., Susilowati, Y., & Meiranto, W. (2017). Experimental Study on Individual Taxpayer: Motivational Posture and Peer Reporting Behavior. JDM (Jurnal Dinamika Manajemen), 8(1), 59-67.
- Rosadi, Y. M. R., & Barus, I. S. L. (2022). The Effect of Time Budget Pressure and Auditor’s Competency on Audit Quality. International Journal of Financial, Accounting, and Management, 4(3), 241-254.
- Sahatatua, R., Setiady, T., Tinambunan, W. D., Suherman, A. M., Astawa, I. K., & Ansari, T. S. (2024). Comparative analysis of e-commerce arbitration in business dispute resolution in Indonesia And China. Journal of Multidisciplinary Academic and Practice Studies, 2(3), 437-440.
- Sinambela, L. P. (2006). Public Service Reform: Theory, Policy, and Implementation. PT Bumi Aksara. Jakarta.
- Thalib, M. A., Kumadji, D., Edis, E., & Saikim, F. S. (2023). Refleksi Nilai Huyula di balik Praktik Akuntansi oleh Pengusaha Depot Air Minum. Goodwood Akuntansi dan Auditing Reviu, 2(1), 49-59.