The Influence of Service Quality on Customer Satisfaction at Putra Tani Store in Boreang Village (Survey of Farmers on Kayabas Products)
Using quantitative research methodologies, this study seeks to ascertain the simultaneous and partial influence of independent variables ( Knowledge of taxpayers and the caliber of tax services) on taxpayer compliance in paying PBB-P2 tax at the Regional Revenue Agency of Tojo Una-Una Regency. Using the accidental sampling data collection approach, 75 respondents who are taxpayers and residents of Tojo Una-Una Regency were given questionnaires to complete in order to gather research data. Using the IBM SPSS 25 application, multiple linear regression analysis is the analysis method utilized to perform F and t tests. The study's findings show that taxpayer compliance with PBB-P2 tax is significantly impacted by both taxpayer awareness and the quality of tax services, and that taxpayer compliance with PBB-P2 tax is significantly impacted by both factors, partially simultaneously. It is evident from the computations performed with the SPSS software that a coefficient of determination of 0.658 was reached. This indicates that taxpayer awareness and the caliber of tax services account for 65.8% of taxpayer compliance, with other factors not included in this study accounting for the remaining 34.2%
Authors
- Rosida P. Adam (ORCID: https://orcid.org/0009-0002-1583-7842)
- Risnawati Risnawati
- Linda Nur Sipatu
Institutions
- Tadulako University (ID)
Publication Details
- Journal
- Multitech Journal of Science and Technology
- Published
- 2025-09-09
- DOI
- https://doi.org/10.59890/mjst.v2i8.58
- Primary Topic
- Consumer Behavior and Marketing Influence
- Type
- article
- Field-Weighted Citation Impact
- 0.00