The Influence of Public Service Quality, Perceived Ease of Use of J-Mbako Application on Community Commitment in Paying Taxes Through Community Satisfaction as an Intervening Variable
1Prima Kusuma Dewi, 2Ni Nyoman Putu Martini, 3Abadi Sanosra, 4Nurul Qomariah
1,2,3,4Universitas Muhammadiyah Jember
https://doi.org/10.47191/jefms/v7-i9-58ABSTRACT:
This study aims to determine the effect of service quality, perceived ease of use, and satisfaction on the commitment to use the J-Mbako tax payment application. The number of samples in this study was 176 respondents, namely people who use the J-Mbako application. The analysis technique used was the Structural Equation Model (SEM) using the WarpPLS 7.0 application. The results of the data analysis showed (1) the variables of service quality and perceived ease of use directly have a positive effect on satisfaction. (2) the variables of service quality, perceived ease of use, and satisfaction directly have a positive effect on commitment. (3) the variables of service quality and perceived ease of use indirectly have a significant positive effect on ongoing commitment through satisfaction.
KEYWORDS:
service quality, perceived ease of use, satisfaction, commitment
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