Measurement model of service quality, regional tax regulations, taxpayer satisfaction level, behavior and compliance using confirmatory factor analysis

N. Rusdi Hidayat*, Suhadak, Darminto, Siti Ragil Handayani, Bambang Widjanarko Otok

*Corresponding author for this work

Research output: Contribution to journalArticlepeer-review

19 Citations (Scopus)

Abstract

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.

Original languageEnglish
Pages (from-to)56-61
Number of pages6
JournalWorld Applied Sciences Journal
Volume29
Issue number1
DOIs
Publication statusPublished - 2014

Keywords

  • CFA
  • Convergence validity
  • Discriminant validity
  • Goodness of fit.1
  • Reliability
  • Taxpayer compliance

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