The Impact of Service Quality and Tax Socialization on Taxpayer Awareness Performance: Case from Mimika Papua, Indonesia

Dwi Cholifah, Bachtiar Usman and Hermanto Yaputra
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Dwi Cholifah: Faculty of Economics and Business, Universitas Trisakti, Jakarta Jl. Kyai Tapa No. 1, West Jakarta, Jakarta, 11440, Indonesia.
Bachtiar Usman: Faculty of Economics and Business, Universitas Trisakti, Jakarta Jl. Kyai Tapa No. 1, West Jakarta, Jakarta, 11440, Indonesia.
Hermanto Yaputra: Faculty of Economics and Business, Universitas Trisakti, Jakarta Jl. Kyai Tapa No. 1, West Jakarta, Jakarta, 11440, Indonesia.

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Abstract: Taxation plays a crucial role as the largest source of income for governments, including local governments such as Mimika Regency, Papua Province. Therefore, the impact of Tax Socialization, Taxpayer Compliance and Awareness, and Service Quality on Taxpayer Service Performance remains relevant to be studied. This study employs an empirical test with 100 taxpayer respondents in Mimika Regency, Papua Province, Indonesia. Hypothesis testing was conducted using Structural Equation Modeling – Partial Least Square (SEM-PLS). The results of the test prove that service quality, tax socialization, and taxpayer awareness have a positive influence on taxpayer compliance. Service quality, tax socialization, and taxpayer awareness also have a positive influence on service performance. Taxpayer compliance does not have a positive influence on service performance, but taxpayer awareness does. The theoretical implications of this research information serve as a guide for researchers to develop tax and tax knowledge, and the determinants of non-compliance can be used for future research. From a policy maker's perspective, this information will assist tax authorities in developing tax education programs.

Date: 2024-05-01
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Published in Journal of Economics, Management and Trade, 2024, 30 (6), pp.48-58. ⟨10.9734/jemt/2024/v30i61213⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-05101023

DOI: 10.9734/jemt/2024/v30i61213

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