(Artikel) The Impact of Local Culture, Service Innovation And Awareness of Taxpayers On Taxpayer Compliance At Samsat Office Bondowoso

Koekoeh tedjo soerono, Koekoeh and Eko Budi Satoto, Budi Satoto and Abadi, Sanosra and Nurul, Qomariah (2021) (Artikel) The Impact of Local Culture, Service Innovation And Awareness of Taxpayers On Taxpayer Compliance At Samsat Office Bondowoso. International Journal of Economics and Management Studies, 8 (2). pp. 110-117. ISSN 2393 – 9125

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Abstract

This study has to examine the effect of local culture variables, service innovation, and taxpayer awareness on taxpayer compliance at the Bondowoso Samsat Office. The population of this study was all people who owned motorized vehicles, with a sample of 150 people using the accidental sampling method. The validity and reliability tests were used to test the research instrument in the form of a research questionnaire. Hypothesis testing is done by using the Structural Equation Modeling (SEM) method with Partial Least Square (PLS) analysis tools. The results of this study indicate that local culture variables with a regression coefficient of 0.250 have no effect on taxpayer compliance, service innovation with a coefficient of -0.470 has a negative and significant effect on taxpayer compliance and awareness through taxpayer awareness with a coefficient of -0. Significant to taxpayer compliance.

Item Type:

Article

Uncontrolled Keywords:

local culture, service innovation, taxpayer awareness, taxpayer compliance

Subjects:

300 Social Science > 330 Economics

Divisions:

Graduate School > Magister Management (S2)

Depositing User:

Dr. Nurul Qomariah

Contributors: