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

© 2021 by SSRG - IJEMS Journal

Volume 8 Issue 2

Year of Publication : 2021

Authors : Koekoeh Tedjo Soerono, Eko Budi Satoto, Abadi Sanosra, Nurul Qomariah

10.14445/23939125/IJEMS-V8I2P116

How to Cite?

Koekoeh Tedjo Soerono, Eko Budi Satoto, Abadi Sanosra, Nurul Qomariah, "The Impact of Local Culture, Service Innovation And Awareness of Taxpayers On Taxpayer Compliance At Samsat Office Bondowoso," SSRG International Journal of Economics and Management Studies, vol. 8,  no. 2, pp. 110-117, 2021. Crossref, https://doi.org/10.14445/23939125/IJEMS-V8I2P116

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.

Keywords:

local culture, service innovation, taxpayer awareness, taxpayer compliance

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