The Important of Digital Payment on Tax Compliance Behavior of Assessment Tax: Case of Tumpat District Council

Abstract

The objective of this study is to investigate the relationship between services quality, infrastructure, customer satisfaction, and digital payment towards the perception and attitude of payment assessment tax in Tumpat Kelantan. This study is a quantitative research. As study refers to a specific period of time, then a cross sectional data collection with a survey technique through questionnaires to the tax payers will be conducted. Multi-stage random sampling is utilized to choose the respondents. There are 18,350 holdings for district council Tumpat. The sample size is set at 500 respondents, which exceeds the maximum sample size for a population of 18,350 respondents as suggested by the Krejcie and Morgan Table, which is 154 respondents. The PLS-SEM will employ to analyze the objectives of this research. The results were found that the digital payment and services quality is positive influence for the perception and attitude of customer to paying assessment tax. Online payment is most important factors influence the paying assessment tax. The indicator infrastructure and customer satisfaction of customer is not significant to the perception and attitude of customer to paying assessment tax. The hypothesis 2 was rejected. To increases the paying assessment tax, government needs to take an action to increase the infrastructure in this area and provide a camping and customer satisfaction program to this society in this area.