The Influence of Service Quality and Tax Socialization on the Loyalty of Individual Taxpayers at Tax Service Offices in Bandar Lampung City with Tax Knowledge as a Moderating Variable

Monika Agustin; Muhammad Yusuf Sulfarano Barusman

doi:10.63922/ijevss.v5i03.6086

Monika Agustin Universitas Bandar Lampung, Indonesia
Muhammad Yusuf Sulfarano Barusman Universitas Bandar Lampung, Indonesia

DOI: https://doi.org/10.63922/ijevss.v5i03.6086

Keywords: Service Quality, Tax Socialization, Tax Knowledge, Taxpayer Loyalty, SEM-PLS

Abstract

This study aims to examine and analyze the influence of service quality and tax socialization on the loyalty of Individual Taxpayers (WPOP) at Tax Service Offices in Bandar Lampung City, positioning tax knowledge as a variable that moderates both relationships. The research problem stems from the fact that tax revenue achievements exceeding targets in the Bengkulu and Lampung Regional Tax Office area in 2024 do not necessarily reflect genuine voluntary taxpayer loyalty, as indicated by persistently high tax arrears and low participation in tax socialization programs, while prior studies remain inconsistent regarding the effect of service quality on loyalty and have rarely explored the moderating role of tax knowledge, particularly in the context of Lampung Province. The conceptual framework is grounded in the Theory of Planned Behavior (Ajzen, 1991), which positions service quality as a determinant of perceived behavioral control, tax socialization as a driver of subjective norms, while tax knowledge serves as a boundary condition strengthening both effects on loyalty. This study employed a quantitative approach with an explanatory survey design and purposive sampling of 250 Individual Taxpayers registered at KPP Madya Bandar Lampung, KPP Pratama Bandar Lampung Satu, and KPP Pratama Bandar Lampung Dua. Data were collected through a five-point Likert-scale questionnaire and analyzed using descriptive statistics with IBM SPSS Statistics and Structural Equation Modeling based on Partial Least Squares (SEM-PLS) with SmartPLS 4, including moderation testing through a two-stage approach and significance estimation via 5,000-subsample bootstrapping. The results show that service quality has a positive and significant effect on WPOP loyalty (β = 0.285; p < 0.001), as does tax socialization (β = 0.334; p < 0.001). Tax knowledge was found to significantly moderate both the effect of service quality (β = 0.110; p < 0.001) and tax socialization (β = 0.106; p = 0.035) on loyalty, such that all four research hypotheses were supported. The overall model explains 79.5 percent of the variance in WPOP loyalty (adjusted R² = 0.791), which is considered strong within the context of tax behavior research. It is concluded that WPOP loyalty in Bandar Lampung City is formed through the synergy between positive institutional service experiences and taxpayers’ cognitive capacity to understand the tax system, so that improvements in service quality and the intensification of socialization programs need to be accompanied by stronger tax literacy efforts to optimize long-term voluntary compliance.

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