The Role Of Satisfaction In Mediating The Effect Of Service QualityOn Taxpayer Loyalty At The Lubuk Pakam Primary Tax Service Office
Keywords:
Service Quality, Taxpayer Satisfaction, Taxpayer Loyalty.Abstract
This study aims to analyze the role of taxpayer satisfaction in mediating the effect of service quality on taxpayer loyalty at the Lubuk Pakam Tax Office (KPP). Tax is a major source of state revenue, so efforts to increase taxpayer satisfaction and loyalty are important aspects in strengthening voluntary compliance. Good service quality is believed to be able to build satisfaction and foster taxpayer loyalty to the tax institution. The research method used is quantitative with a Partial Least Squares (PLS) approach. The research population consists of 1,265 registered taxpayers in Bakaran Batu Village, Lubuk Pakam District, with a sample of 93 respondents obtained using the Slovin formula. Primary data was collected through questionnaires that had been tested for validity and reliability. Data analysis was performed using SmartPLS 4 software. The results showed that service quality had a positive and significant effect on taxpayer loyalty. Service quality also has a positive and significant effect on taxpayer satisfaction, and satisfaction has been proven to have a positive and significant effect on taxpayer loyalty. In addition, taxpayer satisfaction has been proven to significantly mediate the effect of service quality on taxpayer loyalty. The coefficient of determination shows that the model is able to explain 88.1% of the variation in taxpayer loyalty, while the rest is influenced by other factors outside the model. In practical terms, the results of this study emphasize the importance of improving the professionalism and competence of tax officials, consistency in service standards, and providing appreciation to compliant taxpayers in order to strengthen loyalty and voluntary compliance within the Lubuk Pakam Tax Office.
References
Haris, A. (2020). The Effect of Service Quality on Taxpayer Satisfaction at the Pekanbaru Senapelan Tax Office. Procuratio Journal, 8(2), 34–45.
Ilma'nun, L. (2023). Taxpayer Compliance. Jakarta: Mitra Pajak Publisher.
Indriyani, S., Yusda, D. D., & Helmita, H. (2023). The Effect of Service and Product Innovation on Customer Satisfaction at Geprek Bensu Lampung. Ekombis Sains: Journal of Economics, Finance and Business, 8(1), 59-67.
Iskandar, M., & Mahyuni, L. (2025). Analysis of Service Quality and Taxpayer Satisfaction. Jakarta: Ekonomika Publishers.
Iskandar, M., & Mahyuni, L. (2025). The Effect of Service Quality on Taxpayer Satisfaction. Jakarta: Akademika Publishing.
Kosal, S. (2025). Tax Quality Service and User Satisfaction in Digital Tax Systems. The Learning Gate Journal, 12(1), 77–88.
Kotler, P., & Keller, K. L. (2019). Marketing Management (15th ed.). Pearson Education.
Mahendra, D. (2020). The Effect of Service Speed and Reliability on Taxpayer Satisfaction and Loyalty. Economic Bulletin, 24(3), 115–126.
Mesra, B., Surya, E. D., & Asman, M. S. (2024). The Impact of Customer Engagement on Loyalty Toward Halal Products: Mediating Role of Satisfaction. Society, 12(2), 631-642.
Munthe, R. N., & Siregar, N. (2025, March). Customer Satisfaction as a Mediation Between Service Quality and Customer Loyalty of PT. Badak Ice Drink Factory Pematang Siantar. In International Conference on Artificial Intelligence, Navigation, Engineering, and Aviation Technology (Vol. 2, pp. 460-461).
Parasuraman, A., Zeithaml, V. A., & Berry, L. L. (1988). SERVQUAL: A Multiple-Item Scale for Measuring Consumer Perceptions of Service Quality. Journal of Retailing, 64(1), 12–40.
Prihandoko, R., & Rahmanda, D. (2024). Digitalization of the Tax System: Towards Modern Tax Administration. Jakarta: Reformasi Fiskal Publishers.
Prihandoko, R., & Rahmanda, D. (2024). Digital Transformation in the Tax System. Yogyakarta: Fiscal Library.
Pulungan, T. C., & Mesra, B. (2025). The Influence of Product Quality and Price on Telkomsel Card User Satisfaction Moderated by Brand Image at CV. Sinar Telekom. Journal of Accounting Management (JUMSI), 5(3), 85-96.
Putri, D., & Wahyuni, S. (2022). Service Quality, Trust, and Taxpayer Loyalty. Multiparadigm Accounting Journal, 13(1), 45–58.
Setiawan, B. (2025). Service Quality and Satisfaction as Drivers of Loyalty: Evidence from Indonesian Digital Services. International Journal of Innovation in Social Science Education (IIJSE), 4(2), 23–37.
Sugiyono. (2022). Quantitative research methods (3rd ed.). Bandung: Alfabeta.
Suryani, T., & Sunyoto, D. (2010). Consumer Behavior: Implications for Marketing Strategy. Yogyakarta: Graha Ilmu.
Wardhani, M. R., & Singgih, R. P. (2025). The Influence of Service Quality and Satisfaction on Taxpayer Compliance at the Jakarta Senen Tax Office. Journal of Public Administration, 15(1), 56–67.
Wicaksono, A. B., & Widodo, S. (2024). The Influence of Service Quality, Price, and Satisfaction on Consumer Loyalty. Surya Pasca Scientia Scientific Management Journal, 13(1).
Widodo, S. (2021). The Effect of Product Quality, Service Quality, and Prices on Consumer Satisfaction of Molivia Cafe (Case Study on Consumers of Molivia Cafe, Jalan HM Joni, Teladan Timur, Medan City). Enrichment: Journal of Management, 11(2), 619-633.
Downloads
Published
Issue
Section
License
Copyright (c) 2025 Rahmat, Slamet Widodo; Elfitra Desy Surya
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
International Conference On Islamic Community Studies, Education and Science, its website, and the articles published therein are licensed under a 
