The Role of Commitment in Mediating the Effect of Relationship Marketing on Tax Payment Decisions at the Lubuk Pakam Primary Tax Office

Abstract

This study aims to analyze the effect of relationship marketing on tax payment decisions, with taxpayer commitment as an intervening variable, at the Lubuk Pakam Primary Tax Office. This study employs a quantitative approach using a survey method. The research sample consisted of 334 respondents selected using probability sampling with the Slovin formula. Data were collected via a questionnaire using a Likert scale and analyzed using Partial Least Squares-based Structural Equation Modeling (PLS-SEM) with the assistance of SmartPLS 3.0. The results indicate that relationship marketing has a positive and significant effect on taxpayer commitment and the decision to pay taxes. Furthermore, taxpayer commitment has a positive and significant effect on the decision to pay taxes. The results of the indirect effect test indicate that commitment significantly mediates the effect of relationship marketing on the decision to pay taxes. The coefficient of determination indicates that relationship marketing explains 15.8 percent of taxpayer commitment, while tax payment decisions are explained by relationship marketing and commitment by 48.5 percent. These findings suggest that strengthening the long-term relationship between tax officials and taxpayers through a relationship marketing approach can enhance commitment, which ultimately encourages an increase in tax payment decisions at the Lubuk Pakam Primary Tax Office.