Main Article Content
Abstract
The purpose of this study is to analyze Islamic Service Ethics and Organizational Culture on Service Quality and Taxpayer Satisfaction at the Office of the Wajo Samsat Revenue Technical Implementation Unit. This study uses a quantitative approach (Quantitative approach), performs data analysis procedures with statistical equipment and aims to test hypotheses. Between one variable and another or how a variable affects other variables through hypothesis testing. This data is directly obtained from field research through direct observation of the object to be studied through data collection techniques in the form of interviews, questionnaires, and observations. In this study, the population selected were all 4-wheeled vehicle taxpayers in Samsat, Wajo district. Based on the data that has been collected and hypothesis testing with Smartpls. The results showed that Islamic service ethics had a positive and significant effect on service quality. Organizational culture has a negative and significant effect on service quality. Islamic service ethics have a positive and significant effect on taxpayer satisfaction. Organizational culture has a negative and significant effect on taxpayer satisfaction. Service quality has a positive and significant effect on taxpayer satisfaction. Islamic service ethics have a positive and significant effect on taxpayer satisfaction through service quality. Organizational culture has a negative and significant effect on taxpayer satisfaction through service quality.
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References
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- Ahmed Zebal, M., & M. Saber, H. (2014). Market orientation in Islamic banks – a qualitative approach. Marketing Intelligence & Planning, 32(4), 495–527. https://doi.org/10.1108/MIP-08-2013-0138
- Al-Dmour, H. H., Algharabat, R. S., Khawaja, R., & Al-Dmour, R. H. (2019). Investigating the impact of ECRM success factors on business performance. Asia Pacific Journal of Marketing and Logistics, 31(1), 105–127. https://doi.org/10.1108/APJML-10-2017-0270
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- Amartani, D., Nurany, F., & Hidayatulloh, B. (2020). Vehicle Registration Online Service at The One-Stop Administration Services Office of South Surabaya. Prosiding ICSMR, 1(1), 197–209.
- Amoako, G. K., Caesar, L. D., Dzogbenuku, R. K., & Bonsu, G. A. (2021). Service recovery performance and repurchase intentions: the mediation effect of service quality at KFC. Journal of Hospitality and Tourism Insights, ahead-of-p(ahead-of-print). https://doi.org/10.1108/JHTI-06-2021-0141
- Benjarongrat, P., & Neal, M. (2017). Exploring the service profit chain in a Thai bank. Asia Pacific Journal of Marketing and Logistics, 29(2), 432–452. https://doi.org/10.1108/APJML-03-2016-0061
- Bhuian, S. N., Sharma, S. K., Butt, I., & Ahmed, Z. U. (2018). Antecedents and pro-environmental consumer behavior (PECB): the moderating role of religiosity. Journal of Consumer Marketing, 35(3), 287–299. https://doi.org/10.1108/JCM-02-2017-2076
- Buldan, H., Hamid, E. S., Sriyana, J., & Tohirin, A. (2021). The role of Islamic business ethics and market condition on organizational performance. The Journal of Asian Finance, Economics and Business, 8(1), 781–790. https://doi.org/10.13106/jafeb.2021.vol8.no1.781
- Charbel, S., Elie, B., & Georges, S. (2013). Impact of family involvement in ownership management and direction on financial performance of the Lebanese firms. International Strategic Management Review, 1(1), 30–41. https://doi.org/https://doi.org/10.1016/j.ism.2013.08.003
- Donaldson, L., & Davis, J. H. (1991). Stewardship theory or agency theory: CEO governance and shareholder returns. Australian Journal of Management, 16(1), 49–64. https://doi.org/10.1177%2F031289629101600103
- Famiyeh, S., Asante-Darko, D., & Kwarteng, A. (2018). Service quality, customer satisfaction, and loyalty in the banking sector. International Journal of Quality & Reliability Management, 35(8), 1546–1567. https://doi.org/10.1108/IJQRM-01-2017-0008
- Fehr, R., Gupta, A., & Guarana, C. (2021). Rewarding morality: How corporate social responsibility shapes top management team compensation votes. Organizational Behavior and Human Decision Processes, 167, 170–188. https://doi.org/https://doi.org/10.1016/j.obhdp.2021.08.005
- Ferine, K. F., Aditia, R., Rahmadana, M. F., & Indri. (2021). An empirical study of leadership, organizational culture, conflict, and work ethic in determining work performance in Indonesia’s education authority. Heliyon, 7(7), e07698. https://doi.org/https://doi.org/10.1016/j.heliyon.2021.e07698
- Graham, B., & Guyer, C. (2000). The role of regional airports and air services in the United Kingdom. Journal of Transport Geography, 8(4), 249–262. https://doi.org/https://doi.org/10.1016/S0966-6923(00)00021-1
- Griese, I., Pick, D., & Kleinaltenkamp, M. (2012). Antecedents of knowledge generation competence and its impact on innovativeness. Journal of Business and Industrial Marketing, 27(6), 468–485. https://doi.org/10.1108/08858621211251479
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- Javed, S., Malik, A., & Alharbi, M. M. H. (2020). The relevance of leadership styles and Islamic work ethics in managerial effectiveness. PSU Research Review, 4(3), 189–207. https://doi.org/10.1108/PRR-03-2019-0007
- Joseph F. Hair, Jr., G.Tomas M. Hult, Christian M. Ringle, M. S. rstedt. (2013). A Primer on Partial Least Squares Structural Equation Modeling. In Long Range Planning (Vol. 46, Issues 1–2). https://doi.org/10.1016/j.lrp.2013.01.002
- Kartika, T., Firdaus, A., & Najib, M. (2020). Contrasting the drivers of customer loyalty; financing and depositor customer, single and dual customer, in Indonesian Islamic bank. Journal of Islamic Marketing, 11(4), 933–959. https://doi.org/10.1108/JIMA-04-2017-0040
- Kashif, M., De Run, E. C., Abdul Rehman, M., & Ting, H. (2015). Bringing Islamic tradition back to management development. Journal of Islamic Marketing, 6(3), 429–446. https://doi.org/10.1108/JIMA-12-2013-0086
- Khalid, A. A., Haron, H. H., & Masron, T. A. (2017). Relationship between internal Shariah audit characteristics and its effectiveness. Humanomics, 33(2), 221–238. https://doi.org/10.1108/H-11-2016-0084
- Lari, N. (2021). Predictors of job performance in Qatar labor market: a micro-level model. International Journal of Social Economics, 48(12), 1852–1869. https://doi.org/10.1108/IJSE-02-2021-0112
- Lin, Y., Fu, X., & Fu, X. (2021). Varieties in state capitalism and corporate innovation: Evidence from an emerging economy. Journal of Corporate Finance, 67, 101919. https://doi.org/https://doi.org/10.1016/j.jcorpfin.2021.101919
- Liu, X. L., Lu, J. G., Zhang, H., & Cai, Y. (2021). Helping the organization but hurting yourself: How employees’ unethical pro-organizational behavior predicts work-to-life conflict. Organizational Behavior and Human Decision Processes, 167, 88–100. https://doi.org/https://doi.org/10.1016/j.obhdp.2021.05.002
- Lorino, P. (2008). A pragmatic and interpretive approach to competence-based management: The case of a telecommunications company. In R. Sanchez (Ed.), A Focused Issue on Fundamental Issues in Competence Theory Development (Vol. 4, pp. 219–257). Emerald Group Publishing Limited. https://doi.org/10.1016/S1744-2117(08)04006-1
- Mashur, R., Gunawan, B. I., Ashoer, M., Hidayat, M., Perdana, H., & Putra, K. (2019). Moving From Traditional to Society 5 . 0 : Case study by Online Transportation Business. Journal Distribution Science, 9, 93–102. https://doi.org/http://dx.doi.org/10.15722/jds.17.09.201909.93
- McCormack, M., Brinkley-Rubinstein, L., & L. Craven, K. (2014). Leadership religiosity: a critical analysis. Leadership & Organization Development Journal, 35(7), 622–636. https://doi.org/10.1108/LODJ-07-2012-0093
- Mir, R. A., Rameez, R., & Tahir, N. (2022). Measuring Internet banking service quality: an empirical evidence. The TQM Journal, ahead-of-p(ahead-of-print). https://doi.org/10.1108/TQM-11-2021-0335
- Napitupulu, I. H. (2018). Organizational culture in management accounting information system: Survey on state-owned enterprises (SOEs) Indonesia. Global Business Review, 19(3), 556–571.
- Pierce, G., & Gmoser-Daskalakis, K. (2021). Multifaceted intra-city water system arrangements in California: Influences and implications for residents. Utilities Policy, 71, 101231. https://doi.org/https://doi.org/10.1016/j.jup.2021.101231
- Poon, T. S.-C., & Law, K. K. (2020). Sustainable HRM: An extension of the paradox perspective. Human Resource Management Review, 100818. https://doi.org/https://doi.org/10.1016/j.hrmr.2020.100818
- Saqib, L., Farooq, M. A., & Zafar, A. M. (2016). Customer perception regarding Sharī‘ah compliance of Islamic banking sector of Pakistan. Journal of Islamic Accounting and Business Research, 7(4), 282–303. https://doi.org/10.1108/JIABR-08-2013-0031
- Sikdar, P., & Makkad, M. (2015). Online banking adoption. International Journal of Bank Marketing, 33(6), 760–785. https://doi.org/10.1108/IJBM-11-2014-0161
- Swanson, S., Billsberry, J., Kent, A., Skinner, J., & Mueller, J. (2020). Leader prototypicality in sport: The implicit leadership theories of women and men entering sport management careers. Sport Management Review, 23(4), 640–656. https://doi.org/https://doi.org/10.1016/j.smr.2019.08.002
- Zeithaml, V. A., Berry, L. L., & Parasuraman, A. (1996). The behavioral consequences of service quality. Journal of Marketing, 60(2), 31–46.
References
Agostino, M., & Ruberto, S. (2021). Environment-friendly practices: Family versus non-family firms. Journal of Cleaner Production, 329, 129689. https://doi.org/https://doi.org/10.1016/j.jclepro.2021.129689
Ahmed Zebal, M., & M. Saber, H. (2014). Market orientation in Islamic banks – a qualitative approach. Marketing Intelligence & Planning, 32(4), 495–527. https://doi.org/10.1108/MIP-08-2013-0138
Al-Dmour, H. H., Algharabat, R. S., Khawaja, R., & Al-Dmour, R. H. (2019). Investigating the impact of ECRM success factors on business performance. Asia Pacific Journal of Marketing and Logistics, 31(1), 105–127. https://doi.org/10.1108/APJML-10-2017-0270
Alpkan, L. ütfiha., Şanal, M., & Ayden, Y. ükse. (2012). Market Orientation, Ambidexterity and Performance Outcomes. Procedia - Social and Behavioral Sciences, 41, 461–468. https://doi.org/10.1016/j.sbspro.2012.04.056
Amartani, D., Nurany, F., & Hidayatulloh, B. (2020). Vehicle Registration Online Service at The One-Stop Administration Services Office of South Surabaya. Prosiding ICSMR, 1(1), 197–209.
Amoako, G. K., Caesar, L. D., Dzogbenuku, R. K., & Bonsu, G. A. (2021). Service recovery performance and repurchase intentions: the mediation effect of service quality at KFC. Journal of Hospitality and Tourism Insights, ahead-of-p(ahead-of-print). https://doi.org/10.1108/JHTI-06-2021-0141
Benjarongrat, P., & Neal, M. (2017). Exploring the service profit chain in a Thai bank. Asia Pacific Journal of Marketing and Logistics, 29(2), 432–452. https://doi.org/10.1108/APJML-03-2016-0061
Bhuian, S. N., Sharma, S. K., Butt, I., & Ahmed, Z. U. (2018). Antecedents and pro-environmental consumer behavior (PECB): the moderating role of religiosity. Journal of Consumer Marketing, 35(3), 287–299. https://doi.org/10.1108/JCM-02-2017-2076
Buldan, H., Hamid, E. S., Sriyana, J., & Tohirin, A. (2021). The role of Islamic business ethics and market condition on organizational performance. The Journal of Asian Finance, Economics and Business, 8(1), 781–790. https://doi.org/10.13106/jafeb.2021.vol8.no1.781
Charbel, S., Elie, B., & Georges, S. (2013). Impact of family involvement in ownership management and direction on financial performance of the Lebanese firms. International Strategic Management Review, 1(1), 30–41. https://doi.org/https://doi.org/10.1016/j.ism.2013.08.003
Donaldson, L., & Davis, J. H. (1991). Stewardship theory or agency theory: CEO governance and shareholder returns. Australian Journal of Management, 16(1), 49–64. https://doi.org/10.1177%2F031289629101600103
Famiyeh, S., Asante-Darko, D., & Kwarteng, A. (2018). Service quality, customer satisfaction, and loyalty in the banking sector. International Journal of Quality & Reliability Management, 35(8), 1546–1567. https://doi.org/10.1108/IJQRM-01-2017-0008
Fehr, R., Gupta, A., & Guarana, C. (2021). Rewarding morality: How corporate social responsibility shapes top management team compensation votes. Organizational Behavior and Human Decision Processes, 167, 170–188. https://doi.org/https://doi.org/10.1016/j.obhdp.2021.08.005
Ferine, K. F., Aditia, R., Rahmadana, M. F., & Indri. (2021). An empirical study of leadership, organizational culture, conflict, and work ethic in determining work performance in Indonesia’s education authority. Heliyon, 7(7), e07698. https://doi.org/https://doi.org/10.1016/j.heliyon.2021.e07698
Graham, B., & Guyer, C. (2000). The role of regional airports and air services in the United Kingdom. Journal of Transport Geography, 8(4), 249–262. https://doi.org/https://doi.org/10.1016/S0966-6923(00)00021-1
Griese, I., Pick, D., & Kleinaltenkamp, M. (2012). Antecedents of knowledge generation competence and its impact on innovativeness. Journal of Business and Industrial Marketing, 27(6), 468–485. https://doi.org/10.1108/08858621211251479
Haming, M., Murdifin, I., Zulfikar Syaiful, A., & Aditya, H. P. K. P. (2019). The Application of SERVQUAL Distribution In Measuring Customer Satisfaction of Retails Company. Journal of Distribution Science, 17(2), 25. https://doi.org/10.15722/jds.17.02.201902.25
Henry, T. F. (2010). Does equity compensation induce executives to maximize firm value or their own personal wealth? In C. R. Lehman (Ed.), Ethics, Equity, and Regulation (Vol. 15, pp. 111–139). Emerald Group Publishing Limited. https://doi.org/10.1108/S1041-7060(2010)0000015008
Ichsan, R. N., & Karim, A. (2021). Kualitas Pelayanan Terhadap Kepuasan Nasabah Pt. Jasa Raharja Medan. Jurnal Penelitian Pendidikan Sosial Humaniora, 6(1), 54–57. https://doi.org/10.32696/jp2sh.v6i1.729
Javed, S., Malik, A., & Alharbi, M. M. H. (2020). The relevance of leadership styles and Islamic work ethics in managerial effectiveness. PSU Research Review, 4(3), 189–207. https://doi.org/10.1108/PRR-03-2019-0007
Joseph F. Hair, Jr., G.Tomas M. Hult, Christian M. Ringle, M. S. rstedt. (2013). A Primer on Partial Least Squares Structural Equation Modeling. In Long Range Planning (Vol. 46, Issues 1–2). https://doi.org/10.1016/j.lrp.2013.01.002
Kartika, T., Firdaus, A., & Najib, M. (2020). Contrasting the drivers of customer loyalty; financing and depositor customer, single and dual customer, in Indonesian Islamic bank. Journal of Islamic Marketing, 11(4), 933–959. https://doi.org/10.1108/JIMA-04-2017-0040
Kashif, M., De Run, E. C., Abdul Rehman, M., & Ting, H. (2015). Bringing Islamic tradition back to management development. Journal of Islamic Marketing, 6(3), 429–446. https://doi.org/10.1108/JIMA-12-2013-0086
Khalid, A. A., Haron, H. H., & Masron, T. A. (2017). Relationship between internal Shariah audit characteristics and its effectiveness. Humanomics, 33(2), 221–238. https://doi.org/10.1108/H-11-2016-0084
Lari, N. (2021). Predictors of job performance in Qatar labor market: a micro-level model. International Journal of Social Economics, 48(12), 1852–1869. https://doi.org/10.1108/IJSE-02-2021-0112
Lin, Y., Fu, X., & Fu, X. (2021). Varieties in state capitalism and corporate innovation: Evidence from an emerging economy. Journal of Corporate Finance, 67, 101919. https://doi.org/https://doi.org/10.1016/j.jcorpfin.2021.101919
Liu, X. L., Lu, J. G., Zhang, H., & Cai, Y. (2021). Helping the organization but hurting yourself: How employees’ unethical pro-organizational behavior predicts work-to-life conflict. Organizational Behavior and Human Decision Processes, 167, 88–100. https://doi.org/https://doi.org/10.1016/j.obhdp.2021.05.002
Lorino, P. (2008). A pragmatic and interpretive approach to competence-based management: The case of a telecommunications company. In R. Sanchez (Ed.), A Focused Issue on Fundamental Issues in Competence Theory Development (Vol. 4, pp. 219–257). Emerald Group Publishing Limited. https://doi.org/10.1016/S1744-2117(08)04006-1
Mashur, R., Gunawan, B. I., Ashoer, M., Hidayat, M., Perdana, H., & Putra, K. (2019). Moving From Traditional to Society 5 . 0 : Case study by Online Transportation Business. Journal Distribution Science, 9, 93–102. https://doi.org/http://dx.doi.org/10.15722/jds.17.09.201909.93
McCormack, M., Brinkley-Rubinstein, L., & L. Craven, K. (2014). Leadership religiosity: a critical analysis. Leadership & Organization Development Journal, 35(7), 622–636. https://doi.org/10.1108/LODJ-07-2012-0093
Mir, R. A., Rameez, R., & Tahir, N. (2022). Measuring Internet banking service quality: an empirical evidence. The TQM Journal, ahead-of-p(ahead-of-print). https://doi.org/10.1108/TQM-11-2021-0335
Napitupulu, I. H. (2018). Organizational culture in management accounting information system: Survey on state-owned enterprises (SOEs) Indonesia. Global Business Review, 19(3), 556–571.
Pierce, G., & Gmoser-Daskalakis, K. (2021). Multifaceted intra-city water system arrangements in California: Influences and implications for residents. Utilities Policy, 71, 101231. https://doi.org/https://doi.org/10.1016/j.jup.2021.101231
Poon, T. S.-C., & Law, K. K. (2020). Sustainable HRM: An extension of the paradox perspective. Human Resource Management Review, 100818. https://doi.org/https://doi.org/10.1016/j.hrmr.2020.100818
Saqib, L., Farooq, M. A., & Zafar, A. M. (2016). Customer perception regarding Sharī‘ah compliance of Islamic banking sector of Pakistan. Journal of Islamic Accounting and Business Research, 7(4), 282–303. https://doi.org/10.1108/JIABR-08-2013-0031
Sikdar, P., & Makkad, M. (2015). Online banking adoption. International Journal of Bank Marketing, 33(6), 760–785. https://doi.org/10.1108/IJBM-11-2014-0161
Swanson, S., Billsberry, J., Kent, A., Skinner, J., & Mueller, J. (2020). Leader prototypicality in sport: The implicit leadership theories of women and men entering sport management careers. Sport Management Review, 23(4), 640–656. https://doi.org/https://doi.org/10.1016/j.smr.2019.08.002
Zeithaml, V. A., Berry, L. L., & Parasuraman, A. (1996). The behavioral consequences of service quality. Journal of Marketing, 60(2), 31–46.