Proceedings of the Fifth Annual International Conference on Business and Public Administration (AICoBPA 2022)

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The Effect of PBB-P2 Online Service Quality on Taxpayer Compliance with Taxpayer Satisfaction as an Intervening Variable in Sidoarjo Regency

Authors
Latifah Hanum1, *, Cahyani Adina Indrawati1
1Faculty of Administrative Science, Brawijaya University, Malang, Indonesia
*Corresponding author. Email: latifahhanum@ub.ac.id
Corresponding Author
Latifah Hanum
Available Online 1 August 2023.
DOI
10.2991/978-2-38476-090-9_38How to use a DOI?
Keywords
PBB-P2 Online Service Quality; Taxpayer Satisfaction; Taxpayer Compliance
Abstract

The use of technology in government institutions has become increasingly widespread, including in the tax system. One such technology-enabled service is the online platform for the Rural and Urban Land and Building Tax Sector (PBB-P2). In Sidoarjo Regency, PBB-P2 is a regional tax that is associated with high complexity of problems, high arrears, and suboptimal realization rates in 2021. These factors indicate that the level of taxpayer compliance may be low, possibly due to poor service quality or a lack of satisfaction among taxpayers. This research aims to investigate the indirect impact of PBB-P2 online service quality on taxpayer compliance through the mediation of taxpayer satisfaction. To collect data, an online survey was distributed to 70 taxpayers in Sidoarjo Regency. The data were analyzed using Partial Least Square (PLS) with SmartPLS 3.3.5 software. The study findings reveal that taxpayer satisfaction can mediate the relationship between PBB-P2 online service quality and taxpayer compliance.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the Fifth Annual International Conference on Business and Public Administration (AICoBPA 2022)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
1 August 2023
ISBN
10.2991/978-2-38476-090-9_38
ISSN
2352-5398
DOI
10.2991/978-2-38476-090-9_38How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Latifah Hanum
AU  - Cahyani Adina Indrawati
PY  - 2023
DA  - 2023/08/01
TI  - The Effect of PBB-P2 Online Service Quality on Taxpayer Compliance with Taxpayer Satisfaction as an Intervening Variable in Sidoarjo Regency
BT  - Proceedings of the Fifth Annual International Conference on Business and Public Administration (AICoBPA 2022)
PB  - Atlantis Press
SP  - 475
EP  - 486
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-090-9_38
DO  - 10.2991/978-2-38476-090-9_38
ID  - Hanum2023
ER  -