The Effect of Service Quality and Accessibility on Taxpayer Compliance of Rural and Urban Land and Building Tax Payment Week Program in Yogyakarta City
Quantitative analysis reveals service quality and accessibility boost taxpayer compliance in Yogyakarta's PBB-P2 program, suggesting digital enhancements are needed.
Key Points
Taxpayer compliance significantly improves with increased service quality and accessibility, indicating their vital role.
Accessibility showed a positive effect on compliance with a regression coefficient of 0.170, highlighting its importance in the PBB-P2 payment program.
Utilizing an accidental sampling technique, data was collected through a validated Likert scale questionnaire and analyzed using multiple linear regression.
Digital enhancements and improvements in service quality dimensions are suggested for optimizing taxpayer engagement in the program.