TY - JOUR
T1 - Measurement model of service quality, regional tax regulations, taxpayer satisfaction level, behavior and compliance using confirmatory factor analysis
AU - Rusdi Hidayat, N.
AU - Suhadak,
AU - Darminto,
AU - Handayani, Siti Ragil
AU - Otok, Bambang Widjanarko
PY - 2014
Y1 - 2014
N2 - The purpose of this research is to study the indicators and variables that form quality of tax services, regional tax regulations, taxpayer satisfaction level, taxpayer behavior, as well their compliance in theory using confirmatory factor analysis (CFA) approach. CFA measurement models are based on convergence validity test, discriminant validity test and reliability test. The research was conducted in Mataram. The results of this research provided that measurement model using CFA approach is the best model, based on goodness of fit criteria for taxpayer obedience and the indicators on tax service quality, regional tax regulations, taxpayer satisfaction level, taxpayer behavior and tax payer compliance are valid in convergence and discriminant also reliable. The strongest indicator for tax service quality is responsiveness, while the strongest indicator for regional tax regulations is explication of the regulations. The strongest indicator for taxpayer satisfaction level is hope, sanctions for taxpayer behavior and tax reporting for taxpayer obedience.
AB - The purpose of this research is to study the indicators and variables that form quality of tax services, regional tax regulations, taxpayer satisfaction level, taxpayer behavior, as well their compliance in theory using confirmatory factor analysis (CFA) approach. CFA measurement models are based on convergence validity test, discriminant validity test and reliability test. The research was conducted in Mataram. The results of this research provided that measurement model using CFA approach is the best model, based on goodness of fit criteria for taxpayer obedience and the indicators on tax service quality, regional tax regulations, taxpayer satisfaction level, taxpayer behavior and tax payer compliance are valid in convergence and discriminant also reliable. The strongest indicator for tax service quality is responsiveness, while the strongest indicator for regional tax regulations is explication of the regulations. The strongest indicator for taxpayer satisfaction level is hope, sanctions for taxpayer behavior and tax reporting for taxpayer obedience.
KW - CFA
KW - Convergence validity
KW - Discriminant validity
KW - Goodness of fit.1
KW - Reliability
KW - Taxpayer compliance
UR - http://www.scopus.com/inward/record.url?scp=84892389333&partnerID=8YFLogxK
U2 - 10.5829/idosi.wasj.2014.29.01.13833
DO - 10.5829/idosi.wasj.2014.29.01.13833
M3 - Article
AN - SCOPUS:84892389333
SN - 1818-4952
VL - 29
SP - 56
EP - 61
JO - World Applied Sciences Journal
JF - World Applied Sciences Journal
IS - 1
ER -