ISSN: 2222-6990
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This study aims to determine the effect of the tax quality service on trust as well as its impact on the willingness to pay taxes of restaurant (a case study at the Department of Finance and Asset Management of Banda Aceh City). The current study is to explain how important of trust as a variable to play significant role in this research model. Population of this study is the overall restaurant in the city of Banda Aceh. The number of samples of this study is 250 respondents. The analytical method used is structural equation modeling (SEM) by using AMOS software. Results indicate that quality of service has a positive and significant effect on trust and its impact on the willingness to pay tax. Quality of service has indirectly effected on the willingness to pay tax through trust, where the factor of trust acts as a partially mediator. Implications of this research is the Department of Finance and Asset Management of Banda Aceh City needs to build trust through improving quality of service in order to impact on increasing the willingness to pay taxes of restaurant.
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In-Text Citation: (Zuniar & Sulaiman, 2022)
To Cite this Article: Zuniar, & Sulaiman. (2022). The Effect of Service Quality on Trust and Its Impact on Willingness to Pay Tax at Finance and Asset Management of Banda Aceh City. International Journal of Academic Research in Business and Social Sciences, 12(3), 250–264.
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