Title: AN ANTECEDENT OF THE VALUE OF TAX SERVANTS AND THEIR IMPLICATIONS TO PURSUE THE TAXPAYERS’ INTEREST WITHIN REPORTING TAX KPPCIBITUNG: INSIGHT TO THE CORNERSTONE OF THE SERVICE DOMINANT LOGIC THEORY
Authors:
Mila Rachmawati, Nandan Limakrisna and WilhelmusHary Susilo*
Abstract:
Pursuing the taxpayers in Indonesia become very important to make some improvement to the high GDP. The purpose of this study is to find out and analyze the influence of knowledge, implementation of reporting, and communication on the value of tax servants and their implications on taxpayers’ interest in reporting tax KPPCibitung. The population in this study was 18,249 business entity taxpayers, with a sample of 398 respondent business entity taxpayers. The research methods used in this study are descriptive survey methods. The sampling method was probability sampling with a proportionate random sampling technique, and the data analysis method conducted the Structural Equation Modeling with Lisrel data analysis. Based on the results of the study, the following findings were obtained; knowledge of taxpayers, reporting implementation, communication and tax value partially or jointly have a significant effect on the interest in reporting taxes with a contribution of 60% and 70%. Hence, the implementation of reporting is reflected by the most dominant Constructive dimension and the most dominant dimension of the Communication dimension is in the Process dimension with the value of service. The results of the study also showed that the service value variable which is a mediating variable on the influence of knowledge, the implementation of reporting on the interest in reporting taxes was partially mediating. Furthermore, the managerial implications in this study would simultaneously on knowledge variables, reporting and communication implementation variables were proven to increase service value variables reflected within the Fiscus dimension with an estimated value of 0.80 and the loading value of 0.97.
Keywords: The Tax Knowledge, Tax Reporting Implementation, Communication, Service Value, an Interest in Reporting Taxes.
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