The Influence of Marketing Communication and Trust on Taxpayer Decisions with Taxpayer Commitment as a Variable Intervening at KPP Pratama Lubuk Pakam

Abstract

This study aims to analyze the influence of marketing communication and trust on taxpayer decisions with taxpayer commitment as an intervening variable in KPP Pratama Lubuk Pakam. This study uses a quantitative approach with a survey method. The research sample amounted to 293 respondents obtained through probability sampling techniques with the Slovin formula. Data was collected using a questionnaire with a Likert scale and analyzed using Structural Equation Modeling based on Partial Least Squares (PLS-SEM) with the help of SmartPLS 3.0. The results of the study show that marketing communication has a positive and significant effect on taxpayer commitment and tax payment decisions. Trust also has a positive and significant effect on taxpayers' commitments and tax payment decisions. In addition, taxpayer commitment has a positive and significant effect on the decision to pay taxes. The test results also prove that taxpayer commitment is able to significantly mediate the influence of marketing communication and trust on taxpayer decisions. The determination coefficient value showed that marketing communication and trust were able to explain the taxpayer's commitment by 41.3 percent, while the decision to pay taxes could be explained by the marketing communication, trust, and commitment of the taxpayer by 55.9 percent. These findings show that improving the quality of marketing communication and trust can strengthen taxpayer commitment which ultimately encourages an increase in tax compliance decisions at KPP Pratama Lubuk Pakam.