The Effect of Service Quality to Build Taxpayer Trust and Satisfaction on Increasing Taxpayer Compliance in Gianyar Regency

Abstract

This paper reveals that the revenue target in the sector has not been achieved land and building Tax (PBB) in Gianyar Regency. This research is motivated by the desire to measure the importance of service quality performance to increase taxpayer trust and satisfaction in order to increase taxpayer compliance. Insights on various literatures have provided an explanation, there is a tendency for the management of the tax sector to be less aware of building value together with the community / taxpayer. Ideas important is to show the importance of tax sector managers to realize that the quality that has been built is meaningless if it is not able to have an effect on increasing taxpayer trust and satisfaction so as to increase taxpayer compliance. A type of quantitative research, using a pre-existing measurement scale with a PLS-based SEM analysis tool. Taxpayers do need the satisfaction they feel. This finding is evidenced by the satisfaction of taxpayers mediating well the effect of service quality on taxpayer compliance, also taxpayer satisfaction is able to mediate the effect of trust on taxpayer compliance. While service quality fails to directly affect taxpayer compliance, service quality can affect trust, trust affects taxpayer satisfaction, and taxpayer satisfaction affects taxpayer compliance. The quality built by the manager of the tax sector should be led to the creation of greater trust and satisfaction to increase taxpayer compliance.