PELAYANAN PRIMA, KOMUNIKASI ANTARPRIBADI, GAYA KOMUNIKASI ACCOUNT REPRESENTATIVE, MOTIVASI, DAN KEPUASAN WAJIB PAJAK MEMBAYAR PAJAK

Abstract

The purpose of this study was to investigate and analyze: (1) the influence of
excellent service towards the taxpayers motivation to pay taxes, (2) the effect of
interpersonal communication to motivate taxpayers to pay taxes, (3) the influence of
Account Representative communication styles towards the taxpayers’ motivation to pay
taxes, (4) the influence of excellent service towards the satisfaction of taxpayers in paying
taxes, (5) the effect of interpersonal communication towards the satisfaction of the
taxpayers in paying taxes, (6) the effect of the communication styles of Account
Representative towards the satisfaction of the taxpayers in paying taxes, (7) the effect of
motivation towards the satisfaction of the taxpayers in paying taxes.
The research method used was a survey study, using purposive sampling with a
sample size of 152 people. The technique of the data analysis used was Structural Equation
Modeling (SEM).
Based on the results of the study can be concluded as follows: excellent service has
a positive and significant impact on the motivation of taxpayers to pay tax of 0.360.
Interpersonal communication has a positive and significant impact on the motivation of
0.023. Communication style has a positive and significant impact on the motivation of
0.745. Excellent service has a positive and significant impact on satisfaction of 0.548.
Interpersonal communication has a positive and significant impact on satisfaction of
0.237. which means the better interpersonal communication carried by Account
Representative, the higher the satisfaction of taxpayers in the Tax Office Pratama
Denpasar Barat, and vice versa. Communication style has a positive and significant impact
on satisfaction of 0.689 which means the better communication style carried by Account
Representative, the higher the satisfaction of taxpayers in the Tax Office Pratama
Denpasar Barat, and vice versa, and motivation has a positive and significant impact on
satisfaction of 1.794, which means the higher the motivation, the higher the satisfaction of
taxpayers in the Tax Office Pratama Denpasar Barat, and vice versa.