Title: Service quality and public satisfaction with Indonesia's tax amnesty program

Authors: Irfan Nurhadian; Khoirunurrofik Khoirunurrofik

Addresses: Directorate General of Taxes (DGT), Ministry of Finance, Indonesia ' Institute for Economic and Social Research (LPEM), Faculty of Economics and Business, Universitas Indonesia, Salemba Raya 4 Jakarta, Indonesia; Department of Economics, Faculty of Economics and Business, Universitas Indonesia, Salemba Raya 4 Jakarta, Indonesia

Abstract: Functional aspects have dominated the measurement of service quality. This paper investigates the perception of taxpayers on the quality of tax amnesty services and the factors influencing the quality of tax amnesty services using multi-dimensional aspects or multi-attribute constructs. Gronroos service quality model is used as the bedrock for the study, and structural equation modelling (SEM) informed the analysis of the data. A research questionnaire was used to collect data from 100 tax amnesty participants, and each latent variable was verified. The results show that both functional quality and technical quality positively and substantially affect image quality. Image and technical quality have a positive and significant influence on service quality perceptions, while functional quality has a positive but insignificant impact upon service quality perceptions. Further, the results reveal that service quality perceptions positively and significantly affect taxpayers' satisfaction. The results provided an advice policy design that delivers excellent services to taxpayers.

Keywords: tax amnesty; service quality; taxpayer satisfaction; Gronroos model; Indonesia.

DOI: 10.1504/IJPQM.2022.126004

International Journal of Productivity and Quality Management, 2022 Vol.37 No.1, pp.99 - 118

Received: 23 Feb 2020
Accepted: 05 Feb 2021
Published online: 06 Oct 2022 *

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