The Effect Of Service Quality, Perception Of Convenience, And Transparency Of Taxation On The Decision To Pay Taxes With Trust As An Intervening Variable For Taxpayers At Kpp Pratama Medan Petisah

Abstract

This study aims to analyze the influence of service quality, perception of convenience, and transparency of taxation on the decision to pay taxes, with trust as an intervening variable in taxpayers at KPP Pratama Medan Petisah. This study uses a quantitative approach with a survey method. The research population is active individual taxpayers in Sunggal Village, Sei Sikambing B Village, and Tanjung Rejo Village. The research sample totaled 389 respondents who were determined using the Slovin formula with an error rate of 5%. Primary data was collected through a Likert scale questionnaire. Data analysis was carried out using Partial Least Squares Structural Equation Modeling with the help of SmartPLS 3.0. The results of the study show that the quality of service, perception of convenience, and transparency of taxation have a positive and significant effect on the decision to pay taxes. These three variables also have a positive and significant effect on taxpayer confidence. Trust has been proven to have a positive and significant effect on the decision to pay taxes and can mediate the influence of service quality, perception of convenience, and transparency of taxation on the decision to pay taxes. The R-square value shows that the model explains trust by 29% and the decision to pay taxes by 43.1%. These findings confirm that tax payment decisions can be strengthened through quality services, easy-to-use systems, transparent information, and trust in tax authorities.