Ijciet 10 02_077

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International Journal of Civil Engineering and Technology (IJCIET)
Volume 10, Issue 02, February 2019, pp. 803-813, Article ID: IJCIET_10_02_077
Available online at http://www.iaeme.com/ijciet/issues.asp?JType=IJCIET&VType=10&IType=02
ISSN Print: 0976-6308 and ISSN Online: 0976-6316
© 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
Rusdi Hidayat N
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 Taxpayer, Taxpayer Satisfaction and
quality of taxpayer services is a dominant factor in influencing taxpayer compliance.
The Taxpayer 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 Taxpayer
Compliance.
Keywords: CFA, SEM, Index, Taxpayer Compliance.

Rusdi Hidayat N
Cite this Article: Rusdi Hidayat N, 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,
International Journal of Civil Engineering and Technology, 10(2), 2019, pp. 803-813.
http://www.iaeme.com/IJCIET/issues.asp?JType=IJCIET&VType=10&IType=02
1. 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.
Taxpayer 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

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
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

Rusdi Hidayat N
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:
' 100RI F X 
(1)
With,
X = manifest data
F = score factor of latent variables

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
Table 1 Value of loading factor and the Global Composite Reliability Model and Business Field
Laten
Variables
Indicator
Global
(Rusdi, et.al.,
2014)
Business Field
Restaurant Hotel Advertising Entertainment Parking
Lamda C-R Lamda C-R Lamda C-R Lamda C-R Lamda C-R Lamda C-R
Tax
services
quality
(X1)
Tangible
(X1.1)
0.651
0.866
0.913
0.948
0.591
0.895
0.536
0.812
0.183
0.750
0.562
0.888
Reliability
(X1.2)
0.758 0.970 0.758 0.801 0.407 0.801
Responsiveness
(X1.3)
0.895 0.960 0.942 0.959 0.885 0.952
Assurance
(X1.4)
0.882 0.982 0.913 0.333 0.864 0.975
Empathy
(X1.5)
0.533 0.549 0.729 0.697 0.611 0.492
Regional
tax
regulation
(X2)
Tax regulation
clearence
(X2.1)
0.770
0.780
0.843
0.879
0.889
0.938
0.391
0.737
0.917
0.911
-0.889
0.445Tax incentive
(X2.2)
0.702 0.916 0.956 0.718 0.851 0.914
Regulation
overlap (X2.3)
0.736 0.759 0.894 0.925 0.872 -0.785
Taxpayer
satisfaction
level (Y1)
Perception
(Y1.1)
0.804
0.839
0.966
0.980
0.874
0.904
0.346
0.756
0.690
0.781
0.818
0.605
Performance
(Y1.2)
0.702 0.972 0.790 0.838 0.685 -0.466
Importance
(Y1.3)
0.879 0.975 0.943 0.889 0.831 0.979
Taxpayer
behavior
(Y2)
Sanction and
fine (Y2.1)
0.852
0.823
0.779
0.811
0.867
0.782
0.873
0.848
0.734
0.877
0.388
0.305
Tax avoiding
(Y2.2)
0.621 0.737 0.816 0.726 0.848 0.895
Self-restrain
(Y2.3)
0.852 0.787 0.502 0.816 0.926 -0.366
Taxpayer
complaince
(Z)
Tax calculation
(Z1.1)
0.736
0.792
0.890
0.913
0.693
0.852
0.826
0.868
0.837
0.911
0.915
0.593
Punctual
payment (Z1.2)
0.740 0.881 0.912 0.786 0.881 -0.659
Tax reporting
(Z1.3)
0.767 0.876 0.817 0.872 0.919 0.900
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 Taxpayers (Y1), Taxpayer behavior (Y2) and Taxpayer 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 Taxpayer 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

Rusdi Hidayat N
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 = 0.275 X1 + 0.315 X2
Y2 = 0.324 X1 + 0.219 X2 + 0.232 Y1
Z = 0.191 X1 + 0.283 X2 + 0.197 Y1 + 0.251 Y2
With:
X1 : Quality of taxpayer services
X2 : Regional Tax Regulations
Y1 : Taxpayer Satisfaction Rate
Y2 : The attitude of taxpayers
Z : Taxpayer Compliance
Figure 2 Relationship between Taxpayer Service Quality, Regional Tax Regulations,

Taxpayer Satisfaction Level, Taxpayer Attitude and Taxpayer 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 Taxpayer Compliance Model
Variable Coefficient CR Prob . Information
Tax service quality (X1)  Taxpayer
Satisfaction (Y1)
0.275 2.944 0.003 Significant
Tax service quality (X1)  Taxpayer Behavior
(Y2)
0.324 2.893 0.004 Significant
Tax service quality (X1)  Taxpayer
Compliance (Z1)
0.191 1.987 0.047 Significant
Regional Tax Regulation (X2)  Taxpayer
Satisfaction (Y1)
0.315 3.243 0.001 Significant
Behavior (Y2)
0.219 2.014 0.044 Significant
Compliance (Z1)
0.283 2.760 0.006 Significant
Taxpayer Satisfaction (Y1)  Taxpayer
Behavior (Y2)
0.232 2.146 0.032 Significant
Taxpayer Satisfaction (Y1)  Taxpayer
Compliance (Z1)
0.197 1.996 0.046 Significant
Taxpayer Behavior (Y2)  Taxpayer
Compliance (Z1)
0.251 2.086 0.037 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 Taxpayer Satisfaction
Level (Y1) of 0.275, which means that every increase in the quality of taxpayer
services (X1) will increase the Taxpayer Satisfaction Rate (Y1) by 0.275.
 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 0.324.
 The quality of taxpayer service (X1) has a direct effect on Taxpayer Compliance (Z) of
0.191, which means that whenever there is an increase in the quality of taxpayer
services (X1), it will increase Taxpayer Compliance (Z) by 0.191 .
 The Regional Tax Regulation (X2) has a direct effect on the Taxpayer Satisfaction Rate
(Y1) of 0.315, which means that whenever there is an increase in the Regional Tax
Regulation (X2), it will increase the Taxpayer Satisfaction Rate (Y1) by 0.315.
 Regional Tax Regulations (X2) have a direct effect on Taxpayer Attitudes (Y2) of
0.219, which means that whenever there is an increase in Regional Tax Regulations
(X2), it will increase the Taxpayer's Attitude (Y2) by 0.219.
 Regional Tax Regulations (X2) have a direct effect on Taxpayer Compliance (Z) of
0.283, which means that whenever there is an increase in Regional Tax Regulations
(X2), it will increase Taxpayer Compliance (Z) by 0.283.

Rusdi Hidayat N
 Taxpayer Satisfaction Level (Y1) has a direct effect on Taxpayer Attitude (Y2) of 0.232,
which means that every increase in Taxpayer Satisfaction Rate (Y1) will increase the
Taxpayer's Attitude (Y2) by 0.232.
 Taxpayer Satisfaction Level (Y1) has a direct effect on Taxpayer Compliance (Z) of
0.197, which means that whenever there is an increase in Taxpayer Satisfaction Level
(Y1), it will increase Taxpayer Compliance (Z) by 0.197.
 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 Taxpayer Compliance (Z) by 0.251.
To obtain the Tax Service Quality index, Regional Tax Regulation, Taxpayer
Satisfaction, Taxpayer 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.
Table 3 Taxpayer Compliance Index in Business Fields
Business Field
Index Laten Variables
Tax
Service
Quality
Regional Tax
Regulation
Taxpayer
Satisfaction
Taxpayer
Behavior
Taxpayer
Compliance
Restaurant
100.418
(5)
98.9167 (1) 93.6062 (1) 105.367 (1) 93.4456 (4)
Hotel
102.973
(2)
99.1500 (2) 88.3973 (5) 102.112 (4) 94.0937 (3)
Advertising
102.024
(4)
99.0196 (3) 92.8667 (2) 101.580 (5) 96.8579 (2)
Entertainment
103.120
(1)
97.3842 (5) 92.6447 (3) 104.086 (2) 90.5451 (5)
Parking
102.171
(3)
98.6205 (4) 91.1359 (4) 102.403 (3) 97.8797 (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 Taxpayer Satisfaction Index for the best
business fields in a row is Restaurant, Advertising, Entertainment, Parking, and hotels. The
Taxpayer Behavior Index for the best business fields in a row is Restaurant, Entertainment,
Parking, hotel, Advertising. The Taxpayer 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 4.

Table 4 Comparison of Value of Path Coefficients in the Business Field Model
Variable Laten
Business Field
Restaurant Hotel Advertising Entertainment Parking
Koef. Uji t Koef. Uji t Koef. Uji t Koef. Uji t Koef. Uji t
Tax service quality (X1)
 Taxpayer Satisfaction
(Y1)
0.102 3.950 0.317 8.245 -0.079 2.744 0.634 17.373 0.707 46.335
 Taxpayer Behavior
(Y2)
0.188 5.681 0.215 4.787 -0.194 6.452 0.248 3.116 0.395 4.336
 Taxpayer
Compliance (Z1)
0.082 1.845 0.149 3.552 0.607 25.481 0.200 3.738 -0.033 0.736
Regional Tax
Regulation (X2) 
Taxpayer Satisfaction
(Y1)
0.259 7.447 0.194 4.188 0.898 49.147 0.178 5.180 0.276 11.887
Regional Tax
Regulation (X2) 
Taxpayer Behavior (Y2)
0.087 1.513 0.102 1.926 0.299 6.292 0.271 10.704 -0.278 10.296
Regional Tax
Regulation (X2) 
Taxpayer Compliance
(Z1)
0.339 10.257 0.246 3.979 -0.556 8.465 0.078 3.922 0.396 68.103
(Y1)  Taxpayer
Behavior (Y2)
0.036 0.648 0.340 8.125 0.768 20.440 0.352 4.566 0.660 6.855
(Y1)  Taxpayer
Compliance (Z1)
0.026 0.761 0.314 9.093 0.896 18.975 0.427 9.536 0.647 28.883
Taxpayer Behavior (Y2)
 Taxpayer
Compliance (Z1)
0.200 5.878 0.286 3.995 0.019 0.332 0.182 5.600 0.094 5.005
Based on Table 4, the interpretation of each path coefficient is as follows:
 Taxpayer service quality (X1) has a positive and significant effect on Taxpayer
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).
 Taxpayer 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 Taxpayer
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 Taxpayer
Compliance (Z) in the area of restaurant business and parking.
 Regional Tax Regulations (X2) have a positive and significant effect on the Taxpayer
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).

Rusdi Hidayat N
 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 Taxpayer
Compliance (Z) in all business sectors, except in the advertising business sector,
Taxpayer 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).
 Taxpayer Satisfaction Level (Y1) has a positive and significant effect on Taxpayer
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 Taxpayer Satisfaction Level
(Y1) does not affect the Taxpayer's Attitude (Y2) in the restaurant business field.
 Taxpayer Satisfaction Level (Y1) has a positive and significant effect on Taxpayer
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 Taxpayer Satisfaction Rate (Y1)
does not affect Taxpayer Compliance (Z) in the restaurant business field.
 The taxpayer's attitude (Y2) has a positive and significant effect on Taxpayer
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 Taxpayer's Attitude (Y2) does
not affect Taxpayer 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 Taxpayer, Taxpayer 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 Taxpayer
Satisfaction Index for the best business fields in a row is Restaurant, Advertising,
Entertainment, Parking, and hotels. The Taxpayer Behavior Index for the best business fields
in a row is Restaurant, Entertainment, Parking, hotel, Advertising. Taxpayer 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 Taxpayer Compliance.

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