Nada Putri Priantina, Hurian Kamela

Pengaruh Pemahaman Pajak dan Transparansi Pajak Pemungutan Nilai Terhadap Kepuasan Pelanggan J&T Express Kota Bandung

Introduction

Pengaruh pemahaman pajak dan transparansi pajak pemungutan nilai terhadap kepuasan pelanggan j&t express kota bandung. Teliti pengaruh pemahaman & transparansi PPN terhadap kepuasan pelanggan J&T Express Bandung. Keduanya signifikan, transparansi kunci. Sosialisasi & info pajak jelas penting untuk loyalitas.

Abstract

This study investigates how customer understanding of taxes and transparency of value-added tax (VAT) impact customer satisfaction in J&T Express Bandung City. The study is based on the fact that customer perception of tax costs in expedition services is very important; it is assumed that customer satisfaction can be improved with a good understanding and transparency of VAT calculations. This study uses a quantitative approach and collects data through questionnaires distributed to fifty-eight J&T Express customers in Bandung City. The effect of independent variables (tax understanding and tax transparency) on the dependent variable (customer satisfaction) is measured through PLS-SEM analysis. The results of the study indicate that both factors have a beneficial and significant effect, with tax transparency as the main factor. To increase customer loyalty, this study emphasizes that VAT socialization and clear tax information are needed in transactions.

Review

This study offers a timely and relevant investigation into the impact of customer tax understanding and VAT transparency on customer satisfaction within the expedition service sector, specifically focusing on J&T Express in Bandung City. The premise that customer perception of tax costs is crucial for satisfaction, and that clear communication can enhance this, is well-founded and addresses a practical challenge faced by service providers. By isolating tax understanding and transparency as key drivers, the research contributes to our understanding of consumer behavior in an environment where additional costs, often related to taxation, are increasingly prevalent and can influence overall service perception and loyalty. Methodologically, the study employs a quantitative approach using questionnaires and PLS-SEM analysis, which is appropriate for examining relationships between latent variables. However, a notable limitation lies in the sample size of 58 customers from a single service provider in one city. While the PLS-SEM technique can be robust with smaller samples compared to covariance-based SEM, this particular sample size and scope may restrict the generalizability of the findings beyond the specific context of J&T Express in Bandung. Further, details regarding the questionnaire design, reliability and validity testing, and the demographic characteristics of the sample would enhance the methodological rigor. Despite the sample limitations, the findings that both tax understanding and transparency significantly influence customer satisfaction, with transparency emerging as the dominant factor, provide valuable insights. The study's emphasis on the need for VAT socialization and clear tax information for increasing customer loyalty is a practical and actionable recommendation for companies in the service industry. Future research could benefit from expanding the sample size, incorporating multiple service providers or regions for broader generalizability, and potentially integrating qualitative methods to delve deeper into the nuances of customer perceptions and reactions to tax information. Exploring mediating factors or the specific channels through which socialization and transparency are most effective would also enrich this important line of inquiry.

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