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The Influence of Reputation and Website Quality on Emotion, Perceived Risk and Satisfaction of Individual Taxpayers at KPP Pratama Padang Dua

In: Proceedings of the 10th Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-10 2022)

Author

Listed:
  • Erizal Erizal

    (Universitas Negeri Padang)

  • Vidyarini Dwita

    (Universitas Negeri Padang)

Abstract

This study examines the effect of reputation and website quality on emotion, perceived risk and individual taxpayer satisfaction at KPP Pratama Padang Dua. Also, examine the mediating role of the proposed emotion model variables. In collecting data this study used a questionnaire survey. the unit of analysis is an individual taxpayer who has used the website in the tax administration process at KPP Pratama Padang Dua a. The PLS-SEM approach is used in data analysis techniques. The findings show that reputation and website quality have a significant and positive effect on emotion, perceived risk and individual taxpayer satisfaction at KPP Pratama Padang Dua . then, emotion significantly mediates the correlation between perceived risk and satisfaction.

Suggested Citation

  • Erizal Erizal & Vidyarini Dwita, 2025. "The Influence of Reputation and Website Quality on Emotion, Perceived Risk and Satisfaction of Individual Taxpayers at KPP Pratama Padang Dua," Advances in Economics, Business and Management Research, in: Firman Firman & Shuhymee Shuhymee & Rangga Handika & Muhammad Rizky Prima Sakti & Astri Yuza Sari & (ed.), Proceedings of the 10th Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-10 2022), pages 791-805, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6463-839-4_67
    DOI: 10.2991/978-94-6463-839-4_67
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