The influence of Service Quality, Innovation, and Customer Satisfaction on User Compliance (Literature Review)

Authors

  • Surahman Surahman Master of Management Student, Universitas Terbuka

DOI:

https://doi.org/10.31933/dijdbm.v4i4.1915

Keywords:

Compliance of Service Users, Service Quality, Innovation, Customer Satisfaction

Abstract

The Literature Review article titled "The Effect of Service Quality, Innovation, and Customer Satisfaction on User Compliance" aims to form research hypotheses regarding the influence of variables that can be used for further research in the field of Financial Management. The method used in writing this article is the library research method, with sources of information from online media such as Google Scholar, Mendeley, and other academic sources of information. The results of this literature review article conclude that: 1) Service Quality affects User Compliance; 2) Innovation affects User Compliance; and 3) Customer Satisfaction affects User Compliance.

References

As’ari, N. (2018). Pengaruh Pemahaman Peraturan Perpajakan, Kualitas Pelayanan, Kesadaran Wajib Pajak Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi. Jurnal Ekobis Dewantara, 1(6).

Bahri, S., Diantimala, Y., & Majid, M. (2018). Pengaruh Kualitas Pelayanan Pajak, Pemahaman Peraturan Perpajakan Serta Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak. Jurnal Perspektif Ekonomi Darussalam, 4(2), 1-15.

Dewi, D. (2020). Pengaruh Kualitas Pelayanan, Sosialisasi Dan Kepuasan Terhadap Kepatuhan Wajib Pajak PBB Di Kecamatan Bekasi Timur Kota Bekasi Tahun 2017. Jurnal Parameter, 5(2), 117-131.

Fadhilatunisa, D. (2021). Pengaruh sistem e-filling, e-spt dan sosialisasi perpajakan terhadap kepatuhan wajib pajak (Studi Kasus Wajib Pajak Orang Pribadi Non Karyawan di KPP Pratama Makassar Selatan). Jurnal Bisnis dan Akuntansi Unsurya, 6(2), 108-118.

Fariska, A., & Andini, I. Y. (2023). Dampak Inovasi Layanan Samsat Keliling Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor (Studi Kasus Kantor Samsat Sumenep). MAMEN (Jurnal Manajemen), 2(1), 111-122. https://doi.org/10.55123/mamen.v2i1.1468

Purwiyanti, D., & Laksito, H. (2020). Pengaruh Persepsi Kemudahan, Kebermanfaatan Dan Kepuasan Penggunaan E-Filing Terhadap Kepatuhan Wajib Pajak Orang Pribadi. Diponegoro Journal of Accounting, 9(2), 1-9.

Sumatriani, S., Syahria Sari, Mawardi, A.Wira Hadi Kusuma, & Indah Dwi Lestari. (2021). Peran Kesadaran Wajib Pajak pada Pengaruh Sosialisasi dan Inovasi Perpajakan terhadap Kepatuhan Wajib Pajak (Survei pada Wajib Pajak UMKM di Kota Makassar). Prosiding 5th Seminar Nasional Penelitian & Pengabdian Kepada Masyarakat 2021, 108-115. ISBN 978-623-98762-1-0.

Suarjana, A. A. G. M., Partika, I. D. M., Jaya, I. M. S. A., & Murni, N. G. N. S. (2020). Pengaruh Kualitas dan Kepuasan Pelayanan Pajak Terhadap Motivasi Membayar Pajak Serta Dampaknya Terhadap Kepatuhan Wajib Pajak. Jurnal Bisnis & Kewirausahaan, 16(2), 147.

Downloads

Published

2023-06-14

Issue

Vol. 4 No. 4 (2023): Dinasti International Journal of Digital Business Management (June - July 2023)

Section

Articles

License

Authors who publish their manuscripts in this journal agree to the following conditions:

  1. The copyright on each article belongs to the author(s).
  2. The author acknowledges that the Dinasti International Journal of Digital Business Management (DIJDBM) has the right to be the first to publish with a Creative Commons Attribution 4.0 International license (Attribution 4.0 International (CC BY 4.0).
  3. Authors can submit articles separately, arrange for the non-exclusive distribution of manuscripts that have been published in this journal into other versions (e.g., sent to the author's institutional repository, publication into books, etc.), by acknowledging that the manuscript has been published for the first time in the Dinasti International Journal of Digital Business Management (DIJDBM).