scholarly journals Taxpayer Compliance Based on Awareness and Policy

2021 ◽  
Vol 10 (1) ◽  
pp. 18-24
Author(s):  
Dadang Suhendar ◽  
Dani Rahman Hakim
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Service Quality ◽  
Multiple Linear Regression ◽  
Government Policy ◽  
Random Sampling ◽  
Services Quality ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Future Research

This study examines the effect of tax policy aspects and awareness on taxpayer compliance in Kuningan Regency. The policy aspects in this study have manifested by tax sanction and Fiscus service quality. This study uses questionnaires which have distributed by random sampling technic. By using the multiple linear regression analysis, this study reveals that tax sanctions, Fiscus service quality, and taxpayer awareness positively affect taxpayer compliance.  Aspects of government policy in tax sanctions are more significant than taxpayers' awareness to affect taxpayer compliance. It means that strict tax sanctions have been necessary accompanied by improving the Fiscus services quality as part of the tax services paradigm. This study can be used as a reference to reexamine the determinants of taxpayer compliance, especially in areas with the same characteristics as the object of this study. Future research is expected to examine the equilibrium between economic and non-economic variables more deeply in increasing taxpayer compliance. It is essential because which variable most determines taxpayer compliance is still unclear, whether theoretically or practically. Keywords: Awareness, Compliance, Taxpayers, Fiscus Services Quality

scholarly journals Pengaruh Kualitas Layanan dan Kualitas Produk Terhadap Kepuasan Nasabah Bank

2020 ◽  
Vol 1 (02) ◽  
pp. 133-140
Author(s):  
Meli Andriyani ◽  
Riski Ardianto
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Customer Satisfaction ◽  
Service Quality ◽  
Multiple Linear Regression ◽  
Product Quality ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Research Data ◽  
Positive Effect

The bank as a service company places great importance on satisfaction through services and products. The purpose of this study was to determine the effect of service quality and product quality on customer satisfaction. The research was conducted by distributing questionnaires to 100 respondents, namely bank customers who live and have bank accounts in the Cibubur area. The research data were analyzed using multiple linear regression analysis. The study found that service quality did not affect customer satisfaction, while product quality had a positive effect on customer satisfaction.

scholarly journals PENGARUH KUALITAS LAYANAN DAN HARGA TERHADAP KEPUASAN KONSUMEN MEMBELI DI J.CO DONUTS DAN COFFE PALU GRAND MALL

2020 ◽  
Vol 5 (3) ◽  
pp. 240-250
Author(s):  
Dede Kuriang Listanto ◽  
Chalil Chalil ◽  
Ira Nuriya Santi
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Service Quality ◽  
Multiple Linear Regression ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Total Sample ◽  
Multiple Linear Regression Analysis ◽  
Purposive Sampling

This study aims to know the influence of service quality and price to consumen satisfaction at J.CO Donuts and Coffe Palu Grand Mall. Total sample in this study are 60 respondent, with Purposive sampling as sampling technique. Data analysis methode used in this research is Multiple Linear Regression Analysis. The result shows that service quality and price simultaneously have a signifikan influnce to consument satisfaction at J.CO Donuts and Coffe Palu Grand Mall. Service quality partially have a signifikan influence to consument satisfaction at J.CO Donuts and Coffe  Palu Grand Mall. Price partially have a signifikan influence to consument satisfaction at J.CO Donuts and Coffe Palu Grand Mall. Tujuan dari penelitian ini yaitu untuk mengetahui pengaruh kualitas layanan dan harga terhadap kepuasan konsumen di J.CO Donuts dan Coffe Palu Grand Mall. Sampel yang digunakan penelitian ini yaitu sebanyak 60 responden, dengan teknik penarikan sampel yang digunakan adalah purposive sampling. Metode analisis data yang digunakan dalam penelitian ini adalah Regresi Linear Berganda. Hasil penelitian menunjukkan bahwa kualitas layanan dan harga secara serempak berpengaruh siginifikan terhadap kepuasan konsumen di J.CO Donuts dan Coffe Palu Grand Mall. Kualitas layanan secara parsial berpengaruh signifikan terhadap kepuasan konsumen di J.CO Donuts dan Coffe Palu Grand Mall. Harga secara parsial berpengaruh signifikan terhadap kepuasan konsumen di J.CO Donuts dan Coffe Palu Grand Mall.

PENGARUH PROMOSI MEDIA SOSIAL DAN KUALITAS PELAYANAN TERHADAP KEPUTUSAN PEMBELIAN KONSUMEN PADA SOSMED CAFE ABDULLAH LUBIS MEDAN

2021 ◽  
pp. 1-15
Author(s):  
Clara Silvina Barus ◽  
Donalson Silalahi
Keyword(s):  
Social Media ◽  
Regression Analysis ◽  
Linear Regression ◽  
Service Quality ◽  
Multiple Linear Regression ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Purchasing Decisions ◽  
Consumer Decisions ◽  
Analysis Technique

Abstract This study aims to determine and explain the effect of social media promotion and service quality on purchasing decisions. To achieve this goal, research was conducted at Social Media Café Abdullah Lubis using 100 people as respondents. Data were collected through questionnaires and the analysis technique used was multiple linear regression analysis. The results showed: First, social media promotion has a positive and significant effect on purchasing decisions. Second, service quality has a positive and significant effect on purchasing decisions. Third, service quality plays a greater role in increasing the sensitivity of consumer purchases when compared to social media promotion. Fourth, consumer characteristics are also important variables in increasing consumer decisions in buying products. Fifth, social media promotion and service quality are able to explain variations in purchasing decisions by 87.7 percent.

scholarly journals THE EFFECT OF SERVICE QUALITY OF ELECTRONIC TAXING SYSTEM AND TAX EMPLOYEE COMPETENCE ON TAXPAYER SATISFACTION

2019 ◽  
Vol 7 (2) ◽  
pp. 87-100
Author(s):  
Tri Wulanjayanti ◽  
Darman Usman
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Service Quality ◽  
Multiple Linear Regression ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Positive Effect

This study aims to test the effect of service quality of electronic taxing system and tax employee competence on taxpayer satisfaction. The variables on this study was measured by using questionnaire. The sample of this study is personal Taxpayer who is running business activities and is registered at the Primary Tax Office of Bengkulu. The data used in this study is primary data. The hypothesis of the study is tested by using Multiple Linear Regression Analysis with the assistance of SPSS. The result of this study revealed that the service quality of electronic taxing system and tax employee competence had positive effect on the taxpayer satisfaction.Key Words: Service Quality of Electronic Taxing System, Tax Employee Competence, and Taxpayer Satisfaction.

scholarly journals PENGARUH KUALITAS LAYANAN DAN KEPUASAN PADA KEGIATAN EVENT OLAHRAGA PERUSAHAAN REPETITIF TERHADAP KEBAHAGIAAN KARYAWAN PT PERTAMINA (PERSERO) REFINERY UNIT III

2020 ◽  
Vol 5 (2) ◽  
pp. 99
Author(s):  
Daniswara Krisna Prabatha
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Service Quality ◽  
Multiple Linear Regression ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Environment Quality ◽  
Quality Aspects ◽  
Processing Techniques ◽  
Employee Happiness

<p><em>This research aims to determine the effect of event’s service quality and event’s satisfaction of company sport repetitive event on employee happiness at PT. Pertamina (Persero) Refinery Unit III Plaju. The population in this study is all employees of PT. Pertamina (Persero) Refinery Unit III Plaju as many as 1024 employees. The samples used in the study were as many as 156 employees as respondents obtained by probability sampling with proportional random sampling method. Data collection methods use questionnaires and data processing techniques used through multiple linear regression analysis. Results of multiple linear regression analysis showed that event’s service quality has a positive and significant effect on the employee’s happiness at PT Pertamina (Persero) Refinery Unit III as well as the event’s satisfaction is positive and significant to the employee’s happiness at PT Pertamina (Persero) Refinery Unit III. From those variables, the most dominant variable affecting employee happiness in this study was the service quality. It is recommended to PT Pertamina (Persero) Refinery Unit III to enhance service quality aspects at the future company sport repetitive events, including interaction quality, physical environment quality and outcome quality. For further researchers, it is advisable to add other variables including performance, work environment, compensation and achievements.</em></p>

scholarly journals PENGARUH SOSIALISASI PERPAJAKAN DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN PELAPORAN SPT TAHUNAN WAJIB PAJAK ORANG PRIBADI

ProBank ◽  
2018 ◽  
Vol 3 (1) ◽  
pp. 28-34
Author(s):  
Tri Nurdyastuti ◽  
Adi Penawan
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Random Sampling ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Simple Random Sampling ◽  
Multiple Linear Regression Analysis

The puspose of this study to know effect of taxation socialization and tax sanctions on compliance reporting annual taxpayer personal taxpayer. Population in this research is all personal taxpayer registered at KPP Pratama Surakarta amounted 104,192 taxpayer. The sample was taken by using simple random sampling method as much as 100 respondents. The technique of analysis in this study using classical assumption test techniques and using multiple linear regression analysis test. The results of this study indicate that the socialization of taxation and taxation sanctions simultaneously affect taxpayer compliance. Partially taxation and taxation sanctions partially affect the taxpayer compliance of individuals registered at KPP Pratama Surakarta.Keywords: Socialization of taxation, Tax Sanctions, Taxpayer Compliance

scholarly journals Pengaruh Kualitas Produk Dan Kualitas Layanan Terhadap Kepuasan Konsumen King Cake

2016 ◽  
Vol 6 (1) ◽  
Author(s):  
Monica Maria ◽  
Mohamad Yusak Anshori
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Customer Satisfaction ◽  
Service Quality ◽  
Multiple Linear Regression ◽  
Product Quality ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Reliability Testing ◽  
Validity And Reliability

The main purpose of this research is to identify the influence of product quality (X1) and service quality (X2) towards King Cake’s customer satisfaction (Y). The population of this research is King Cake’s customers. The sample size is 63 respondents. Respondents are selected using non-probability sampling, which is Purposive Sampling. This research uses multiple linear regression analysis. The validity and reliability testing to each indicator is taken before performing the multiple linear regression analysis. The research shows that  product quality (X1) and service quality (X2) significantly influences King Cake’s customer satisfaction (Y). The finding shows that service quality (X2) gives more significant value towards customer satisfaction (Y) than product quality (X1) does.

PENGARUH KUALITAS LAYANAN DAN HARGA TERHADAP KEPUASAN KONSUMEN PADA KEDAI DEN BEI KOTA BEKASI

2019 ◽  
Vol 7 (2) ◽  
Author(s):  
Imam Wibowo ◽  
Linda Stefani
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Customer Satisfaction ◽  
Service Quality ◽  
Random Sampling ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Dominant Effect ◽  
Analysis Technique

<em>This research is about The Effect of Service Quality and Price on Customer Satisfaction. This research aims to determine the simultaneous and partial effect between Service Quality and Price on Customer Satisfaction at Kedai Den Bei in Pondok Gede Bekasi. In this research the sample took 60 respondent using random sampling technique. The data that has been obtained tested using multiple linear regression analysis technique. The result that shown from this research are Service Quality and Price simultaneous and partial gave positive and significant effect on Customer Satisfaction, whereService Quality has more dominant effect to Customer Satisfaction. Thus, it can be concluded that Service Quality and Price influence Customer Satisfaction at Kedai Den Bei in Pondok Gede Bekasi</em>

scholarly journals Religiosity as the moderating effect of diamond fraud and personal ethics on fraud tendencies

2020 ◽  
Vol 2 (1) ◽  
pp. 91
Author(s):  
Rikyan Ulil Istifadah ◽  
Yayu Putri Senjani
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Survey Method ◽  
Future Research ◽  
Independent Variable ◽  
Personal Ethics

<p class="IABSSS"><strong>Purpose</strong> - This study aims to determine the effect of each dimension of diamond fraud (pressure, opportunity, rationalization, capability) and personal ethics on the fraud tendency (assets misappropriation) and understanding of religiosity as moderating variable.</p><p class="IABSSS"><strong>Method </strong>- The study was conducted by survey method. The samples are amil zakat in Yogyakarta. Data analysis in this study applied multiple linear regression analysis with IBM SPSS version 22. The instruments were adopted from previous research.</p><p class="IABSSS"><strong>Result</strong> - The results of data analysis in this study show that there are positive influences between elements of diamond fraud (pressure, opportunity, rationalization, capability) on the fraud tendency (assets misappropriation) but personal ethics do not influence the fraud tendency. While the understanding of religiosity is able to moderate elements of diamond fraud (pressure, opportunity, rationalization, capability) and personal ethics.</p><p class="IABSSS"><strong>Implication</strong> - Future research can expand the object of research in several other provinces. In addition, fraud theory used is Fraud Diamond Theory. Whereas now there has been an increase in the cause of fraud, which is arrogance and evolved into Fraud Pentagon Theory, so that the next arrogance variable can be added as an independent variable.</p><p><strong>Originality</strong> - This reseacrh is still using samples in one province, and Amil Zakat sample was chosen as a sample because based on data submitted by BAZNAS.</p>

scholarly journals Determinan Keputusan Rasional Menjadi Wajib Pajak Prioritas

2020 ◽  
Vol 1 (1) ◽  
pp. 17-40
Author(s):  
Muhammad Nur ◽  
Masdar Masud ◽  
Mursalim Mursalim
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Service Quality ◽  
Multiple Linear Regression ◽  
Research Method ◽  
Descriptive Analysis ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
The West ◽  
Rational Decisions

Penelitian ini bertujuan untuk menganalisis dan mengkaji pengaruh kualitas pelayanan, sanksi perpajakan, kecerdasan interpersonal dan reward terhadap keputusan rasional wajib pajak dengan status prioritas pada Kantor Pelayanan Pajak Pratama Makassar Barat. Metode penelitian yang digunakan dalam penelitian ini adalah Analisis deskriptif. jumlah sampel sebanyak 67 responden. Berdasarkan hasil analisis regresi linier berganda. Hasil penelitian ini menemukan bahwa kualitas pelayanan, kecerdasan interpersonal dan reward berpengaruh positif dan signifikan terhadap keputusan rasional wajib dengan dengan status prioritas sedangkan Sanksi perpajakan berpengaruh positif namun tidak signifikan terhadap keputusan wajib pajak dengan status prioritas. This study aims to analyze and examine the effect of service quality, tax sanctions, interpersonal intelligence and reward on rational decisions of taxpayers with priority status at the West Makassar Pratama Tax Office. The research method used in this research is descriptive analysis. the number of samples was 67 respondents. Based on the results of multiple linear regression analysis. The results of this study found that service quality, interpersonal intelligence and reward had a positive and significant effect on mandatory rational decisions with priority status while tax sanctions had a positive but not significant effect on taxpayer decisions with priority status.

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