Title:
ANALYSIS OF TAX SERVICE QUALITY, TAXPAYER SATISFACTION, AND WORD OF MOUTH ACTION

Authors:
Norbertus Purnomolastu, Indonesia

Abstract:

The number of taxpayers' SPT submissions compared to the number of taxpayers is still below expectations of around 70%. The problem is that the reporting of the individual taxpayer SPT is only once a year, causing problems. The problem is that many individual taxpayers still do not understand and are not ready to accept e-filing as a new means of tax reporting. This study aims to determine the effect of service quality on customer loyalty through satisfaction and its impact on Taxpayer Communication (Word of Mouth). The research method used is the quantitative method. The sample in this study is 70 respondents of taxpayers in Surabaya using the accidental sampling technique. The analysis technique in this study uses Partial Least Square analysis. The results showed that: (1) Service Quality Affects Taxpayer Satisfaction; (2) Service Quality Affects Loyalty; (3) Taxpayer Satisfaction Affects Loyalty; (4) Loyalty Affects Word of Mouth; and (5) Service Quality has a significant influence on Loyalty through Taxpayer Satisfaction.