Peran Kualitas Pelayanan dalam Memoderasi Pengaruh Sosialisasi dan Motivasi terhadap Partisipasi Pembayaran Pajak Bumi dan Bangunan Era Digitalisasi Pajak Daerah Sleman
DOI:
https://doi.org/10.55606/jebaku.v6i2.7287Keywords:
Land and Building Tax, Participation, Service Quality, Socialization, Taxpayer MotivationAbstract
One of the major sources of funding for local governments is the Land and Building Tax (PBB), whose optimization depends on taxpayer involvement. The purpose of this study is to examine the moderating function of service quality among taxpayers in Sleman Regency as well as the effects of tax socialization and taxpayer incentive on participation in paying Land and Building Tax. This study employed a quantitative survey method. Data collected from 150 Land and Building Tax taxpayers through an online survey was analyzed using partial least squares structural equation modeling (PLS-SEM). The findings show that taxpayer engagement is positively and significantly impacted by socialization, motivation, and service quality. Additionally, both the link between taxpayer motivation and involvement and the association between tax socialization and participation are strongly moderated by service quality. With an R-square value of 0.577, the model exhibits moderate explanatory power, meaning that the independent variables account for 57.7% of the variation in taxpayer involvement. These results imply that taxpayer engagement can be increased and local tax revenue optimization can be supported by enhancing service quality and bolstering tax socialization initiatives.
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