The Influence of Relationship Marketing and E-WOM on The Decision to Pay Taxes Through Commitments to Taxpayers Registered at the Service Office Lubuk Pakam Primary Tax
DOI:
https://doi.org/10.37676/jmea.v5i4.1882Keywords:
Decision To Pay Taxes, E-Wom, Relationship Marketing, Taxpayer CommitmentAbstract
This study aims to analyze the influence of relationship marketing and E-WOM on the decision to pay taxes with taxpayer commitment as an intervening variable in KPP Pratama Lubuk Pakam. This study uses a quantitative approach with a survey method. The research sample amounted to 334 respondents obtained through the probability sampling technique with the Slovin formula. Data was collected using a questionnaire with a Likert scale and analyzed using Structural Equation Modeling based on Partial Least Squares (PLS-SEM) with the help of SmartPLS 3.0. The results of the study show that relationship marketing has a positive and significant effect on taxpayers' tax payment decisions and commitments. E-WOM also has a positive and significant effect on the decision to pay taxes and taxpayer commitments. In addition, taxpayer commitment has a positive and significant effect on the decision to pay taxes. The results of the indirect effect test showed that taxpayer commitment was able to mediate the influence of relationship marketing and E-WOM on the decision to pay taxes significantly. The determination coefficient value shows that relationship marketing and E-WOM are able to explain the commitment of taxpayers by 39.7 percent, while the decision to pay taxes can be explained by relationship marketing, E-WOM, and commitment by 55.3 percent. These findings show that strengthening relational communication and the dissemination of digital information can increase taxpayer commitment, which ultimately drives the decision to pay taxes at KPP Pratama Lubuk Pakam.
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