Rusdi Hidayat N Study Program Business Administration, FISIP, UPN "Veteran" East Java, Surabaya, Indonesia

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1 International Journal of Civil Engineering and Technology (IJCIET) Volume 10, Issue 02, February 2019, pp , Article ID: IJCIET_10_02_077 Available online at ISSN Print: and ISSN Online: IAEME Publication Scopus Indexed TAXPAYER COMPLIANCE INDEX BUSINESS FIELD BASED ON QUALITY OF TAXPAYER SERVICES, REGIONAL TAX REGULATIONS, LEVEL OF SATISFACTION AND ATTITUDE OF TAXPAYERS USE STRUCTURAL EQUATION MODELING Study Program Business Administration, FISIP, UPN "Veteran" East Java, Surabaya, Indonesia ABSTRACT Compliance issues are important because simultaneous non-compliance will result in efforts to avoid taxes, such as tax evasion and tax avoidance, which results in reduced tax payments to the state treasury. Therefore, it is necessary to compile a taxpayer compliance index based on the business sector. The results showed that the Confirmatory Factor Analysis (CFA) approach, Structural Equation Modeling (SEM) that the taxpayer compliance model is a fit model, and indicators on taxpayer service quality, local tax regulations, taxpayer satisfaction levels, taxpayer attitudes and compliance taxpayer is valid convergently and discriminant and reliable. The biggest indicator of service quality of taxpayers is responsiveness, while local tax regulations are clarity of local tax regulations. The biggest satisfaction level of taxpayer indicators on expectations, the attitude of taxpayers on sanctions and fines and taxpayer compliance on tax reporting. Attitude, Satisfaction and quality of taxpayer services is a dominant factor in influencing taxpayer compliance. The Compliance index for the best business fields in a row are Parking, Advertising, Hotels, Restaurants, Entertainment, but in the area of restaurant and parking businesses, the quality of service for taxpayers does not affect Compliance. Keywords: CFA, SEM, Index, Compliance editor@iaeme.com

2 Cite this Article:, Compliance Index Business Field Based on Quality of Services, Regional Tax Regulations, Level of Satisfaction and Attitude of s use Structural Equation Modeling, International Journal of Civil Engineering and Technology, 10(2), 2019, pp INTRODUCTION Tax compliance is an attitude towards the tax function, in the form of a constellation of cognitive, effective, and conative components that interact in understanding, feeling and behaving towards the meaning and function of taxes. Compliance of taxpayers in carrying out obligations in the field of taxation will greatly encourage the increase in regional revenues from the tax sector. Tax as a source of state revenue has an important role from time to time. This is related to the tax function itself, namely the function of the budget and the regular function. The function of the budget, tax is a source of government revenue used to finance routine government expenditures. Regular function, tax is used as a tool to regulate or implement government policies in the fields of social, economic, political, cultural, and defense (Mardiasmo, 2003). Demands for increased revenue, improvements and fundamental changes in all aspects of taxation are the reasons for tax reform from time to time, in the form of improvements to taxation policies and tax administration systems, so that the tax base can be expanded further, so that the potential tax revenues available can be optimally collected by upholding the principle of social justice and providing excellent service to taxpayers. compliance can be identified from the taxpayer's compliance in registering, compliance to return the Notice of Return (SPT), compliance in the calculation and payment of tax payable, and compliance in payment of arrears. Compliance issues are important because simultaneous non-compliance will result in efforts to avoid taxes, such as tax evasion and tax avoidance, which results in reduced tax payments to the state treasury. In essence taxpayer compliance is influenced by the condition of the tax administration system which includes tax service and tax enforcement. Improved tax administration is expected to encourage taxpayer compliance. According to Zeithaml, et. al. (2006), service quality means the focus of evaluation that describes the perceptions of taxpayers on reliability, certainty / assurance, responsiveness, empathy and tangibility. Descriptions of the factors commonly referred to as the five dimensions of service quality are: (1) reliability, in the form of the ability to carry out the promised services appropriately and reliably, (2) certainty / guarantee, namely the knowledge and politeness of employees and the ability of the organization and employees to generate trust and confidence, (3) responsive, is the willingness to help taxpayers and provide services quickly, (4) empathy, in the form of concern or personal attention given by the organization to taxpayers, and (5) tangible, physical appearance, equipment, personnel and communication media. Tax collection is not an easy job besides the active role of tax officers, it also requires awareness of the taxpayer himself. Another effort that is not less important is increasing taxpayer satisfaction through improving the quality of services to taxpayers. Improving the quality and quantity of services will have an impact on increasing taxpayer satisfaction so that it is expected to have an impact on tax compliance in paying or paying off tax obligations. The higher the level of taxpayer compliance, the higher the success rate of tax editor@iaeme.com

3 Compliance Index Business Field Based on Quality of Services, Regional Tax Regulations, Level of Satisfaction and Attitude of s use Structural Equation Modeling revenue, and will result in higher tax success. Therefore, increasing tax compliance will increase the success of tax revenue. The method related to the measurement model is Confirmatory Factor Analysis (CFA) (Rusdi, et. al., 2014; Brown, 2006; Raykov and Marcoulides, 2000) and SEM (Mulaik, 2009; Raykov & Marcoulides, 2006; Hair et. al., 2006; Bollen, 1989). Research related to satisfaction using SEM, including: Eddi, et. al (2015), Satisfaction of taxpayers in the Parking business is influenced by the quality of service of taxpayers, the level of satisfaction of taxpayers, attitudes of taxpayers. Local tax regulations do not affect the attitude of taxpayers in the parking business. The level of satisfaction of taxpayers has the greatest indirect effect on the quality of service of taxpayers on taxpayer compliance in the parking business sector. Rusdi, et. al. (2015, 2014), Satisfaction of hotel business taxpayers influenced by the quality of service taxpayers, the level of satisfaction of taxpayers, attitude taxpayers. Local tax regulations do not affect taxpayers' income on hotel business. The level of satisfaction of taxpayers has the greatest indirect effect on the quality of service of taxpayers on the compliance of taxpayers in the hotel business field. Research related to Index, Otok et. al., (2018), measures the quality index of elderly in urban and coastal areas. Susilawaty et.al., (2015), determining the sanitation risk index for Makassar and Sinjai Islands using 2CFA. The Confirmatory Factor Analysis (CFA) method with the maximum likelihood approach is used to identify sanitation risk indicators that can measure all four dimensions, and require data to have a multivariate normal distribution. (Hair, et.al, 2010). The study was conducted on respondents in the field of restaurant, hotel, advertising, entertainment and park businesses. In this study, the indicators and variables that affect the quality of service of taxpayers, local tax regulations, satisfaction levels of taxpayers, attitudes of taxpayers and theoretical taxpayer compliance, are then compiled into a theoretical model. The resulting model is compiled a taxpayer compliance index based on business fields. 2. METHODOLOGY The data in this study uses secondary data on taxpayer compliance (Rusdi, 2014), namely through a survey of respondents in the field of business, then analysis is carried out by the CFA, SEM method and Index. Global modeling that involves all data is used SEM based covariance, while in each business field SEM based variance is known as Partial Least Square (Anekawati, et. al., 2017). The basic principles of confirmatory based covariance factor analysis are starting by confirming a number of factors (dimensions of the problem) to then each of these dimensions investigated in depth using several theoretical indicators that have strong theoretical support and to test a theory or concept about a process or a phenomenon. While the CFA based variance, namely PLS, is used in several schemes in this case the path scheme is used (Anekawati, et. al., 2017). Rusdi, 2014, shows with the CFA approach that the measurement model of taxpayer compliance is a fit model, and indicators on the quality of service for taxpayers, local tax regulations, taxpayer satisfaction levels, taxpayer attitudes and taxpayer compliance is valid convergently and discriminant and reliable. The biggest indicator of service quality of taxpayers is responsiveness, while local tax regulations are clarity of local tax regulations. The biggest satisfaction level of taxpayer indicators on expectations, the attitude of taxpayers on sanctions and fines and taxpayer compliance on tax reporting. Modeling taxpayer compliance using SEM (Rusdi, et. al., 2015). The results showed structural equation modeling (SEM) approach that the taxpayer compliance model is a model fit. The services quality and regional tax regulations are a favorably to taxpayer satisfaction. The services editor@iaeme.com

4 quality and regional tax regulations giving positive and significant influential with the taxpayer behavior. The services quality, regional tax regulations, taxpayer satisfaction and taxpayer behavior is influential favorably to taxpayer compliance. The taxpayer satisfaction giving a positive and significant influential with taxpayer behavior. The largest taxpayer satisfaction giving the indirect effects in services quality against taxpayer compliance. The conceptual research is presented as follows. Figure 1 Conceptual Framework and Research Variables Technique of analysis is determining the taxpayer compliance index as follows. (Otok, et. al., 2018; Susilawaty, et. al., 2015) Perform multivariate normal testing on data Determine the measurement model and structural model Obtain a measurement model parameter estimator and structural model with a maximum likelihood approach. The Measurement Model consists of convergent validity and discriminant validity. Convergent validity is seen in the factor loading value greater than 0.5 and the Critical Ratio value (CR) is greater than the T table, and the latent variable meets the unidimensional nature. While discriminant validity is seen in the correlation value between small latent variables, or the value of covariance between latent variables is not significant. Get the score factor Get an index on each latent variable. Determination of Index based on SEM as follows: IR With, X = manifest data F = score factor of latent variables F ' X 100 (1) editor@iaeme.com

5 Compliance Index Business Field Based on Quality of Services, Regional Tax Regulations, Level of Satisfaction and Attitude of s use Structural Equation Modeling Laten Variables Tax services quality (X1) 3. RESULTS AND DISCUSSION Validity and reliability tests using confirmatory factor analysis on each latent variable, namely the quality of service taxpayers, local tax regulations, taxpayer satisfaction levels, taxpayer attitudes and tax compliance are presented in Table 1 below Regional tax regulation (X2) satisfaction level (Y1) behavior (Y2) complaince (Z) Table 1 Value of loading factor and the Global Composite Reliability Model and Business Field Indicator Tangible (X1.1) Reliability (X1.2) Responsiveness (X1.3) Assurance (X1.4) Empathy (X1.5) Tax regulation clearence (X2.1) Tax incentive (X2.2) Regulation overlap (X2.3) Perception (Y1.1) Performance (Y1.2) Importance (Y1.3) Sanction and fine (Y2.1) Tax avoiding (Y2.2) Self-restrain (Y2.3) Tax calculation (Z1.1) Punctual payment (Z1.2) Tax reporting (Z1.3) Global Business Field (Rusdi, et.al., 2014) Restaurant Hotel Advertising Entertainment Parking Lamda C-R Lamda C-R Lamda C-R Lamda C-R Lamda C-R Lamda C-R Table 1 shows that u ji validity and reliability on a global model is done by using confirmatory factor analysis and the value of composite reliability (CR) on each of the latent variables namely the quality of taxpayer services (X1), Regulation of Local Tax (X2), Level of Satisfaction s (Y1), behavior (Y2) and Compliance (Z) are valid. Likewise in the field of restaurant, hotel, billboard and entertainment businesses, while in the parking business sector there are invalid and unreliable latent and indicator variables, namely Regional tax regulation (X2) and behavior (Y2). After validity test and reliability on all latent variables are valid and reliable results, normal multivariate data, nothing happens singularity and no outliers, then the latent editor@iaeme.com

6 variables can be continued in the form of path analysis diagram presented as follow (N. Rusdi, et. al, 2015). Rusdi et. al, (2015) showed that 7 (seven) criteria used to assess the feasibility of a model turned out to be good and quite good. This can be said that the model is acceptable, which means there is a match between the model and the data. From the appropriate model, each path coefficient can be interpreted. These path coefficients are hypotheses in this study, which can be presented in the following structural equations: Y1 = X X2 Y2 = X X Y1 With: X1 X2 Y1 Y2 Z Z = X X Y Y2 : Quality of taxpayer services : Regional Tax Regulations : Satisfaction Rate : The attitude of taxpayers : Compliance Figure 2 Relationship between Service Quality, Regional Tax Regulations, editor@iaeme.com

7 Compliance Index Business Field Based on Quality of Services, Regional Tax Regulations, Level of Satisfaction and Attitude of s use Structural Equation Modeling Satisfaction Level, Attitude and Compliance (Rusdi et.al, 2015) Testing the path coefficients in Figure 2 and the above equations in detail are presented in the following Table 2. Table 2 Test Results for the Path Coefficient of the Compliance Model Variable Coefficient CR Prob. Information Tax service quality (X 1 ) Satisfaction (Y 1 ) Tax service quality (X 1 ) Behavior (Y 2 ) Tax service quality (X 1 ) Regional Tax Regulation (X 2 ) Satisfaction (Y 1 ) Regional Tax Regulation (X 2 ) Behavior (Y 2 ) Regional Tax Regulation (X 2 ) Satisfaction (Y 1 ) Behavior (Y 2 ) Satisfaction (Y 1 ) Behavior (Y 2 ) Significant Significant Significant Significant Significant Significant Significant Significant Significant Based on Table 2, the interpretation of path coefficients is as follows: The quality of taxpayer service (X1) has a direct effect on the Satisfaction Level (Y1) of 0.275, which means that every increase in the quality of taxpayer services (X1) will increase the Satisfaction Rate (Y1) by The quality of taxpayer service (X1) has a direct effect on taxpayer attitudes (Y2) of 0.324, which means that whenever there is an increase in the quality of taxpayer services (X1), it will increase the taxpayer's attitude (Y2) of The quality of taxpayer service (X1) has a direct effect on Compliance (Z) of 0.191, which means that whenever there is an increase in the quality of taxpayer services (X1), it will increase Compliance (Z) by The Regional Tax Regulation (X2) has a direct effect on the Satisfaction Rate (Y1) of 0.315, which means that whenever there is an increase in the Regional Tax Regulation (X2), it will increase the Satisfaction Rate (Y1) by Regional Tax Regulations (X2) have a direct effect on Attitudes (Y2) of 0.219, which means that whenever there is an increase in Regional Tax Regulations (X2), it will increase the 's Attitude (Y2) by Regional Tax Regulations (X2) have a direct effect on Compliance (Z) of 0.283, which means that whenever there is an increase in Regional Tax Regulations (X2), it will increase Compliance (Z) by editor@iaeme.com

8 Satisfaction Level (Y1) has a direct effect on Attitude (Y2) of 0.232, which means that every increase in Satisfaction Rate (Y1) will increase the 's Attitude (Y2) by Satisfaction Level (Y1) has a direct effect on Compliance (Z) of 0.197, which means that whenever there is an increase in Satisfaction Level (Y1), it will increase Compliance (Z) by The taxpayer's attitude (Y2) has a direct effect on taxpayer compliance (Z) of 0.251, which means that whenever there is an increase in taxpayer attitudes (Y2), it will increase Compliance (Z) by To obtain the Tax Service Quality index, Regional Tax Regulation, Satisfaction, Behavior and tax compliance, first the score factor of each latent variable is first searched, then according to equation (1) the taxpayer compliance index is produced in the restaurant business sector, hotel, billboards, entertainment and parking are presented in the following Table 3. Business Field Restaurant Hotel Advertising Entertainment Parking Table 3 Compliance Index in Business Fields Tax Service Quality (5) (2) (4) (1) (3) Regional Tax Regulation Index Laten Variables Satisfaction Behavior Compliance (1) (1) (1) (4) (2) (5) (4) (3) (3) (2) (5) (2) (5) (3) (2) (5) (4) (4) (3) (1) Table 3 shows that the Tax Service Quality Index good for business sectors respectively - are respectively Entertainment, Hotel, Parking, Advertising and Restaurant. The Regional Tax Regulation Index for the best business sectors are Restaurant, Hotel, Advertising, Parking, and Entertainment respectively. The Satisfaction Index for the best business fields in a row is Restaurant, Advertising, Entertainment, Parking, and hotels. The Behavior Index for the best business fields in a row is Restaurant, Entertainment, Parking, hotel, Advertising. The Complains Index for the best business fields in a row are Parking, Advertising, hotel, Restaurant, Entertainment. The path coefficient testing in the field of business of restaurant, hotel, advertising, entertainment and parking in detail is presented in the following table editor@iaeme.com

9 Compliance Index Business Field Based on Quality of Services, Regional Tax Regulations, Level of Satisfaction and Attitude of s use Structural Equation Modeling Variable Laten Tax service quality (X 1 ) Satisfaction (Y 1 ) Tax service quality (X 1 ) Behavior (Y 2 ) Tax service quality (X 1 ) Regional Tax Regulation (X 2 ) Satisfaction (Y 1 ) Regional Tax Regulation (X 2 ) Behavior (Y 2 ) Regional Tax Regulation (X 2 ) Compliance (Z 1 ) Satisfaction (Y 1 ) Behavior (Y 2 ) Satisfaction (Y 1 ) Behavior (Y 2 ) Table 4 Comparison of Value of Path Coefficients in the Business Field Model Business Field Restaurant Hotel Advertising Entertainment Parking Koef. Uji t Koef. Uji t Koef. Uji t Koef. Uji t Koef. Uji t Based on Table 4, the interpretation of each path coefficient is as follows: service quality (X1) has a positive and significant effect on Satisfaction Rate (Y1) in all business sectors, except in the advertising business sector, taxpayer service quality (X1) has a negative effect of (-0.079). The biggest influence in the field of parking business (0.707), entertainment (0.634), hotels (0.317), and restaurants (0.102). service quality (X1) has a positive and significant effect on taxpayer attitudes (Y2) in all business sectors, except in the advertising business sector, taxpayer service quality (X1) has a negative effect of (-0.194). The biggest influence in the parking business sector (0.395), entertainment (0.248), hotels (0.215), and restaurants (0.188). The quality of taxpayer services (X1) has a positive and significant effect on Compliance (Z) in the areas of hotel business, billboards and entertainment. The biggest influence in the business is billboards (0.607), entertainment (0.200), and hotels (0.149). While the quality of taxpayer service (X1) does not affect Compliance (Z) in the area of restaurant business and parking. Regional Tax Regulations (X2) have a positive and significant effect on the Satisfaction Rate (Y1) in all business fields. The biggest influence on the business field of advertisement (0.898), parking (0.276), restaurant (0259), hotel (0.194), and entertainment (0.178) editor@iaeme.com

10 Regional Tax Regulations (X2) have a positive and significant effect on the attitude of taxpayers (Y2) in the business field of adverts and collections, while in the field of parking business has a negative effect. The biggest influence on the business field is billboards (0.299), entertainment (0.271). Regional Tax Regulations (X2) have a positive and significant effect on Compliance (Z) in all business sectors, except in the advertising business sector, service quality(x1) has a negative effect of (-0.556). The biggest influence in the field of parking business (0.396), restaurant (0.339), hotels (0.246), and entertainment (0.078). Satisfaction Level (Y1) has a positive and significant effect on Attitudes (Y2) in the areas of hotel business, billboards, entertainment and parking. The biggest influence in the advertising business sector (0.768), parking (0.660), entertainment (0.352), and hotels (0.340). Whereas the Satisfaction Level (Y1) does not affect the 's Attitude (Y2) in the restaurant business field. Satisfaction Level (Y1) has a positive and significant effect on Compliance (Z) in the areas of hotel business, billboards, entertainment and parking. The biggest influence in the advertising business sector (0.896), parking (0.647), entertainment (0.427), and hotels (0.314). While the Satisfaction Rate (Y1) does not affect Compliance (Z) in the restaurant business field. The taxpayer's attitude (Y2) has a positive and significant effect on Compliance (Z) in the areas of restaurant, hotel, entertainment and parking. The biggest influence in the business field of hotel billboards (0.286), restaurants (0.200), entertainment (0.182), and parking (0.094). While the 's Attitude (Y2) does not affect Compliance (Z) in the advertising business field. 4. CONCLUSION The results of the study show that taxpayer compliance model is a fit model, and indicators on the quality of service taxpayers, local tax regulations, taxpayer satisfaction levels, taxpayer attitudes and tax compliance is valid convergently and discriminant and reliable. The biggest indicator of service quality of taxpayers is responsiveness, while local tax regulations are clarity of local tax regulations. The biggest satisfaction level of taxpayer indicators on expectations, the attitude of taxpayers on sanctions and fines and taxpayer compliance on tax reporting. Attitude, Satisfaction and quality of taxpayer services is a dominant factor in influencing taxpayer compliance. The Tax Service Quality Index for the best business fields in a row are Entertainment, hotels, Parking, Advertising and Restaurant. The Regional Tax Regulation Index for the best business sectors are Restaurant, Hotel, Advertising, Parking, and Entertainment respectively. The Satisfaction Index for the best business fields in a row is Restaurant, Advertising, Entertainment, Parking, and hotels. The Behavior Index for the best business fields in a row is Restaurant, Entertainment, Parking, hotel, Advertising. Complains Index for the best business fields in a row are Parking, Advertising, Hotels, Restaurants, Entertainment, but in the area of restaurant and parking businesses, the quality of service for taxpayers does not affect Compliance editor@iaeme.com

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