以满意度为中介变量分析地方纳税人服务意识对建筑许可费缴纳合规的影响

Diah Purwani Susanti, H.Mochamad Edris, Mamik Indaryani
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引用次数: 0

摘要

本研究旨在通过满意度作为中介变量,分析当地纳税人的服务和意识对建筑许可费合规的影响。本研究采用的抽样技术为比例随机抽样。收集方法采用问卷调查。本研究的来源和类型分为一手数据和二手数据。结论地方纳税人意识对满意度有显著的正向影响,满意度在中介服务对投资服务和帕蒂县一站式综合服务合规缴纳建筑许可费的影响中提供了附加价值,满意度在中介投资服务和帕蒂县一站式服务办公室区域纳税人意识合规缴纳建筑许可费方面提供了附加价值。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Analysis of the Effect of Local Taxpayer Service and Awareness on Compliance in Paying Building Permit Fees Through Satisfaction as an Intervening Variable
This study aims to analyze the effect of service and awareness of local taxpayers on compliance with building permit fees through satisfaction as an intervening variable. The sampling technique used in this study was proportional random sampling. The collection method uses a questionnaire. The sources and types of this research are primary data and secondary data. Conclusion There is a positive and significant effect of Local Taxpayer Awareness on Satisfaction, Satisfaction provides added value in mediating the effect of Services on Compliance Paying Building Permit Fees at the Investment Service and One Stop Integrated Service in Pati Regency, Satisfaction provides added value in mediating Regional Taxpayer Awareness Compliance with Paying Building Permit Fees at the Investment and One-Stop Service Office of Pati Regency.
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