Impact of Frontliner Quality, Digital Services, and Office Facilities on Taxpayer Satisfaction

Andi Wiwiek Prihastuti; Muhammad Nasir Hamzah; Novita Rosanti

doi:10.31004/riggs.v4i4.2368

Authors

Andi Wiwiek Prihastuti Institut Bisnis dan Keuangan Nitro
Muhammad Nasir Hamzah Institut Bisnis dan Keuangan Nitro
Novita Rosanti Institut Bisnis dan Keuangan Nitro

DOI:

https://doi.org/10.31004/riggs.v4i4.2368

Keywords:

Frontliner Quality, Digital Service Quality, Facilities, Taxpayer Satisfaction, Taxpayer Compliance

Abstract

The purpose of this study is to understand and analyze the direct and indirect effects of Frontliner Quality, Digital Service Quality, and Office Facilities on Taxpayer Compliance and Satisfaction as intervening variables at the SAMSAT Makassar Office.The analysis method used is Path Analysis with SmartPLS, aimed at depicting the actual state of the research object to understand the effects of Frontliner Quality, Digital Service Quality, and Office Facilities on Taxpayer Compliance and Satisfaction as intervening variables at SAMSAT Makassar by submitting statements through questionnaire to 100 active motor vehicle taxpayers.The research findings are (1) Frontliner Quality has a positive but insignificant effect on taxpayer satisfaction at SAMSAT Makassar. (2) Digital service quality has a positive and significant effect on taxpayer satisfaction at SAMSAT Makassar. (3) Office facilities have a positive and significant effect on taxpayer satisfaction at SAMSAT Makassar. (4) Frontliner Quality has a positive but insignificant effect on taxpayer compliance at SAMSAT Makassar. (5) Digital service quality has a positive and significant effect on taxpayer compliance at SAMSAT Makassar. (6) Office facilities have a positive but insignificant effect on taxpayer compliance at SAMSAT Makassar. (7) Satisfaction has a positive and significant effect on taxpayer compliance at SAMSAT Makassar. (8) Frontliner Quality has a positive but insignificant effect on compliance through taxpayer satisfaction at SAMSAT Makassar. (9) Digital service quality has a positive and significant effect on compliance through taxpayer satisfaction at SAMSAT Makassar. (10) Facilities have a significant effect on compliance through taxpayer satisfaction at SAMSAT Makassar.

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