scholarly journals The Influence of Tax Amnesty Benefit Perception to Taxpayer Compliance

2017 ◽  
Vol 9 (2) ◽  
pp. 176-183 ◽  
Author(s):  
Ramadhani Indah Sari ◽  
Dian Anita Nuswantara
Keyword(s):  
Service Quality ◽  
Tax Compliance ◽  
Sampling Technique ◽  
Partial Least Square ◽  
Least Square ◽  
Analysis Model ◽  
Tax Amnesty ◽  
The People ◽  
Tax Relief ◽  
The Government

This study aims to examine the effect of tax amnesty benefits perceived on This study aims to examine the effect of tax amnesty on taxpayer compliance on service quality as a moderating variable. The population in this study is the people who follow the tax amnesty in Surabaya is 58,415 individual taxpayers registered in KPP Pratama Surabaya. The sampling technique chosen was judgmental sampling with slovin formula obtained 100 samples. This study was analyzed using partial least square with path analysis model. The results of this study indicate that the benefits of tax amnesty are perceived to affect tax compliance that service quality cannot moderate the relationship between the two. The conclusion in this research is the Taxpayer already feel confident will be abolished taxes that should be owed because they feel watered down and because get tax relief to be more obedient. Good service quality has been done by the Government and fiscal, but with the existence of taxpayer surge that follow the program Amnesty Tax in the last days so that makes Taxpayers feel less comfortable with the services that have been given.

scholarly journals Faktor–faktor yang mempengaruhi konsumen dalam menggunakan dan berhutang dengan kartu kredit di Jabodetabek

2021 ◽  
Vol 2 (2) ◽  
pp. 83-101
Author(s):  
Nesia Ardelia ◽  
◽  
Farah Margaretha Leon ◽  
Keyword(s):  
Credit Card ◽  
Credit Cards ◽  
Demographic Factors ◽  
Sampling Technique ◽  
Least Square ◽  
Analysis Model ◽  
The People ◽  
The Government ◽  
Work Level ◽  
Surrounding Areas

Purpose: This study discussed the factors that influence the use and debt of credit cardholders in Jakarta and surrounding areas (Jakarta, Bogor, Depok, Tangerang, Bekasi) Research methodology: The dependent variable used in this study is the use of credit cards and debts on credit cards. This study's independent variables were demographic factors, credit card feature factors, and attitude towards money factors. The sample of this study was 333 respondents using the purposive sampling technique. The data analysis model used is Ordinary Least Square (OLS). Results: The results showed that there were influences from demographic factors (age, income, family size), features on credit cards (credit limits), and attitudes towards money (the main payment method with credit cards, card tenure) on the use of credit cards; also, demographic factors (gender, type of work, level of education, income) and attitude towards money (minimum payment) on credit card debt. Therefore the factors that banks need to consider to increase their income, and the government for control of public expenditure, also the public to pay more attention to spending on their credit cards so that there is no accumulation of debt that cannot be paid. Limitations: This study has several limitations of specifically only examines the people who are in Jakarta and their surroundings (Jabodetabek) and examines demographic factors, features on credit cards, and attitudes. Contribution: This study will examine demographic factors, features on cards, and attitudes towards money by uniting variables per category into a unified category. The indicators in this study are adjusted to the community in Indonesia. Keywords: Attitude towards money, Credit cards, Credit card features, Demographics

scholarly journals Blue Ocean Leadership and Emotional Intelligence in Government Link Companies (GLCs): Preparing for Industry 4.0

2018 ◽  
Vol 56 ◽  
pp. 04008
Author(s):  
Wan Noordiana Wan Hanafi ◽  
Salina Daud ◽  
Nur Lyana Baharin
Keyword(s):  
Emotional Intelligence ◽  
Leadership Style ◽  
Structural Model ◽  
Sampling Technique ◽  
Partial Least Square ◽  
Least Square ◽  
Leadership Role ◽  
Leader Effectiveness ◽  
The Government

This research is carried out to examine the influences of blue ocean leadership styles on emotional intelligence. A stratified random sampling technique is used to identify the sample for this study. Questionnaire is distributed to 120 middle to top level leaders from the selected government link companies (GLCs) which is listed in the Government Link Transformation Programme (GLTP). A partial least square structural model (PLS-SEM) approach is used to analyses the data for this study. The findings indicate that there is a significant relationship between blue ocean leadership style and emotional intelligence. This study would give practical implications where it could inform leaders that they need to have high emotional intelligence in order to lead the organization. This study also contributes to new knowledge by pointing to the leadership role of accurate attributions, where each attribution can lead to enhancing leader effectiveness.

scholarly journals E-filling dan Relawan Pajak dalam Meningkatkan Kepatuhan Wajib Pajak Orang Pribadi

2020 ◽  
Vol 4 (2) ◽  
pp. 208
Author(s):  
I Nyoman Darmayasa ◽  
Bagus Putra Wibawa ◽  
Ketut Nurhayanti
Keyword(s):  
Sample Selection ◽  
Tax Compliance ◽  
Sampling Technique ◽  
Least Square Method ◽  
Partial Least Square ◽  
Least Square ◽  
Primary Data ◽  
Purposive Sampling ◽  
Partial Least Square Method

AbstractThis research aims to analyze the effect of e-filling application and tax volunteer’s role to individual taxpayer’s compliance. In addition, this research also analyzes the effect of tax volunteer’s role as moderating variable on e-filling application to individual taxpayer’s compliance. This research analyzes primary data from distributed questionnaires to 100 individual taxpayers’ in assistance locations of Tax Volunteer from Politeknik Negeri Bali Tax Center. Sample selection in this research using purposive sampling technique. The testing of research variables was conducted using the Partial Least Square method with SmartPLS 3.0 application. The results showed that e-filling application and tax volunteers role had a positive and significant effect on individual taxpayer’s compliance. While there is no significant effect from the moderation of tax volunteer’s role in e-filling application to individual taxpayer’s compliance. This research has a novelty the role of tax volunteers in improving taxpayer compliance. Furthermore, this research has a practical contribution to the tax authority to increase the role of tax volunteers and to taxpayers on the participation of utilizing tax volunteers to improve compliance.Keywords: E-filling; Individual taxpayer; Tax compliance; Tax volunteerAbstrak Penelitian ini bertujuan untuk menguji efek dari penerapan e-filling dan peran relawan pajak terhadap kepatuhan wajib pajak orang pribadi. Di samping itu, dilakukan pula pengujian moderasi relawan pajak atas pengaruh penerapan e-filling terhadap kepatuhan wajib pajak orang pribadi. Penelitian ini menganalisis data primer dari kuesioner yang disebarkan kepada 100 wajib pajak orang pribadi di lokasi asistensi Relawan Pajak Tax Center Politeknik Negeri Bali. Pemilihan sample pada penelitian ini menggunakan teknik purposive sampling. Pengujian variabel penelitian dilakukan menggunakan metode Partial Least Square dengan aplikasi SmartPLS 3.0. Hasil penelitian menunjukkan bahwa penerapan e-filling dan peran relawan pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak orang pribadi. Sedangkan terdapat pengaruh yang tidak signifikan pada moderasi peran relawan pajak atas penerapan e-filling terhadap kepatuhan wajib pajak orang pribadi. Penelitian ini memiliki keterbaruan peran relawan pajak dalam meningkatkan kepatuhan wajib pajak. Penelitian ini memiliki kontribusi praktis pada otoritas pajak untuk meningkatkan peran relawan pajak dan terhadap wajib pajak pada partisipasi memanfaatkan relawan pajak untuk meningkatkan kepatuhan.Kata Kunci: E-filling; Kepatuhan pajak; Relawan pajak; Wajib pajak orang pribadi

Core – competencies – a key to future – oriented and sustainable e-governance implementation: a mixed method research

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Apeksha Hooda ◽  
M L Singla
Keyword(s):  
Service Quality ◽  
Mixed Method ◽  
Core Competencies ◽  
Partial Least Square ◽  
Least Square ◽  
Mixed Method Research ◽  
Content Type ◽  
The Core ◽  
Strategic Implementation ◽  
The Government

Purpose The purpose of this paper is to empirically identify the themes of core-competencies required for future-oriented and sustainable e-governance practices, especially across the developing nations. Design/methodology/approach The present study has been conducted using the sequential mixed method research wherein the exploratory qualitative study is first carried out with the government officials involved in e-governance implementation across India to identify the themes of core-competencies. The findings of this exploratory study are then empirically tested with the 359 respondents from Group A and Group B officers of the two government departments in India using partial least square technique. Findings The findings suggested that to ensure the implementation of future-oriented and sustainable e-governance, it is required to develop the core-competencies. The significant core-competencies explored are, namely, process management, employee engagement, internal service quality, external service quality, citizen satisfaction, leadership, culture and technology. Research limitations/implications As strategic implementation of e-governance is a relatively new area of study, the present study has used the learning from core-competencies studies in the non-government sector. Practical implications The findings of this study underscore the need for strategic implementation of e-governance to have long-term success of e-governance. The requirement is to develop the core-competencies. These core-competencies are the key to making the government departments proactive in dealing with any future contingency without compromising on the departmental performance. Originality/value The present research is one of the few research studies focusing on the implementation of sustainable and future-oriented e-governance. The current study has laid the stepping stone for investigating the role of core-competencies to ensure the implementation of sustainable and future-oriented e-governance.

scholarly journals PENGARUH RELIGITAS, KUALITAS LAYANAN DAN TRUST TERHADAP LOYALITAS NASABAH BANK SYARIAH DI KOTA BOGOR

2018 ◽  
Vol 17 (2) ◽  
pp. 189
Author(s):  
Soegeng Wahyoedi ◽  
Hery Winoto
Keyword(s):  
Service Quality ◽  
Structural Equation ◽  
Islamic Law ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Islamic Banking ◽  
Islamic Bank ◽  
The Government

ABSTRACT The role of Islamic banking in the national economy becomes more strategic as the government is facing fiscal limitation in funding the development. The growth of Islamic banking, a bank managed by implementing the principles of Islamic law, has not been satisfactory. This can be examined by referring to the role of Islamic banking in national banking which is  till in the rate of less than 5 percent. This research aims to observe the influences of religiosity and service quality on trust and customer loyalty, as well as to observe the influence of trust on customer loyaltyof Islamic Bank in Bogor. By collecting 76 samples of Islamic bank customers in Bogor and utilizing structural equation modeling partial least square (SEM-PLS) as the technique of analysis, it is revealed that the aspects of religiosity and service quality are influential on loyalty if it is supported by trust. Meanwhile, the trust itself has a positive influence on loyalty. The finding implies that to increase the loyalty of Islamic bank customers, customer trust should be built. 

scholarly journals Loyalitas Pasien Rawat Inap Melalui Layanan BPJS Kesehatan (Studi pada RSI Jemursari Surabaya)

2016 ◽  
Vol 1 (1) ◽  
pp. 1-10
Author(s):  
Putri Mahanani ◽  
Denis Fidita Karya
Keyword(s):  
Quality Of Service ◽  
Customer Satisfaction ◽  
Service Quality ◽  
Customer Loyalty ◽  
Consumer Satisfaction ◽  
Least Square ◽  
Survey Method ◽  
The People ◽  
The Government

BPJS is one of the health services provided by the government to the people ofIndonesia. In the process of patient care by using BPJS there were some complaints fromconsumers related to the quality of service. Poor service quality will have an impact onconsumer dissatisfaction in the service, so that it is capable of influencing consumer loyalty.Loyalty can only be generated if consumers have experienced the satisfaction of a goodservice quality provided by the service provider. This study aims to determine the effectof service quality on customer loyalty. In this case the customer satisfaction are thingsthat need to be met first before consumers get to the stage of loyalty. Respondents of thisstudy are inpatients in RSI Jemursari Surabaya as many as 100 people who use the serviceBPJS third grade. This study used survey method and analyzed using path analysis withPartial Least Square (PLS). Results from this study is the quality of service has an influenceon loyalty with mediation of consumer satisfaction. Loyalty can occur if the satisfactionfelt by consumers. Thus, in this study, customer satisfaction a mediating variable for therelationship between the variables of service quality and customer loyalty.

scholarly journals TAX COMPLIANCE DAN TAX EVASION: TANTANGAN DEMOKRATISASI WAJIB PAJAK

2017 ◽  
Vol 9 (2) ◽  
pp. 59
Author(s):  
Supriyati Supriyati
Keyword(s):  
Service Quality ◽  
Tax Evasion ◽  
Legal Aspect ◽  
Tax Compliance ◽  
Partial Least Square ◽  
Least Square ◽  
System Service ◽  
Compliance Behavior ◽  
Taxation System

Abstract. This study focuses on tax compliance behavior that is emphasized in the viewpoint of government and individualistic taxpayers. Taxpayer compliance has always been an interesting issue and is still debatable in previous research. The democratic involvement of taxpayers still creates a reluctance to pay taxes so that non-compliance efforts still occur. This research tries to test the aspect of legality, modernization of tax system, service quality of tax officer and intellectual taxpayer toward taxpayer compliance and tax evasion. This research is a primary research conducted through the distribution of questionnaires in the convinience of taxpayers registered in the East Java tax office. Respondents of this study as many as 252 individual taxpayers. Testing is done by using Partial Least Square (PLS). The results showed that the variables of legality and service quality of tax authorities have an effect on taxpayer compliance, and taxpayer compliance also affects tax evasion. whereas, the variable modernization of taxation system and intellectual taxpayer have no significant effect on taxpayer complianceKeywords: Legal Aspect; Intellectual; Tax Compliance; Tax evasion Abstrak. Penelitian ini berfokus pada perilaku patuh pajak yang ditekankan pada sudut pandang pemerintahan dan individualistik wajib pajak. Kepatuhan wajib pajak selalu menjadi isu yang menarik dan masih menimbulkan perdebatan pada penelitian sebelumnya. Keterlibatan wajib pajak secara demokratis masih menimbulkan keengganan untuk membayar pajak sehingga upaya ketidakpatuhan masih saja terjadi. Penelitian ini mencoba menguji aspek legalitas, modernisasi sistem perpajakan, kualitas layanan aparat pajak dan intelektual wajib pajak terhadap kepatuhan wajib pajak dan penggelapan pajak. Penelitian ini merupakan penelitian primer yang dilakukan melalui penyebaran kuesioner secara convinience pada wajib pajak yang terdaftar di kantor pajak wilayah Jawa Timur. Responden penelitian ini sebanyak 252 wajib pajak orang pribadi. Pengujian dilakukan dengan menggunakan Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa variabel legalitas dan kualitas layanan aparat pajak berpengaruh terhadap kepatuhan wajib pajak, dan kepatuhan wajib pajak juga mempengaruhi penggelapan pajak. sedangkan, variabel modernisasi sistem perpajakan dan intelektual wajib pajak berpengaruh tidak signifikan terhadap kepatuhan wajib pajak.Kata Kunci: Aspek Legal; Intelektual; Kepatuhan Pajak; Penggelapan Pajak

scholarly journals Pengaruh Kualitas Pelayanan Islami Terhadap Kepuasan dan Loyalitas Nasabah Bank BRI Syariah Surabaya

2015 ◽  
Vol 1 (9) ◽  
pp. 622
Author(s):  
Rizky Pratama Putra ◽  
Sri Herianingrum
Keyword(s):  
Customer Satisfaction ◽  
Service Quality ◽  
Customer Loyalty ◽  
Sampling Technique ◽  
Partial Least Square ◽  
Least Square ◽  
Religious Knowledge ◽  
Loyal Customer ◽  
Customer Satisfaction And Loyalty

This study aims to determine the influence of the Islamic service quality on customer satisfaction and loyalty switching intentions moderated by religious knowledge level in in Customer of BRISyariah Bank in Surabaya.The research method used is quantitative approach. This research use a total of 96 customers of BRISyariah Surabaya. Customer characteristics used are Moslem, registered as a funding or deposit customer for at least a year. The sampling technique is purposive sampling. This research uses a method PLS (Partial Least Square).The results showed that Islamic service quality has a positive and significant impact on customer satisfaction. Other results showed that customer satisfaction has significant impact to customer loyalty and Islamic service quality has significant effect on customer loyalty. This results in accordance with the theory of Othman and Owen that CARTER could be used to measure the quality of service on Islamic Banking. Suggestion for the BRISyariah Bank in Surabaya should maintain and improve its service quality in order to improve satisfaction and form a loyal customer. For further research, can be done by adding another variable which affect customer satisfaction and loyalty.

scholarly journals PENGARUH KUALITAS LAYANAN DAN KEPUASAN PELANGGAN PADA LOYALITAS PELANGGAN DI RESTORAN PIZZA E-BIRRA

2020 ◽  
Vol 1 (1) ◽  
pp. 11
Author(s):  
Cynthia Anna Wijayanti
Keyword(s):  
Customer Satisfaction ◽  
Service Quality ◽  
Brand Loyalty ◽  
Structural Equation ◽  
Sampling Technique ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Purposive Sampling ◽  
Physical Evidence

The purpose of this research is to examine the influence and relationship of Service Quality, Brand Loyalty and Customer’s Satisfaction as an intervening variable. The subject of the research is Indonesian-based local restaurant Pizza E-Birra under the management of Ismaya Group. The research is based on quantitative research with non-probability purposive sampling as the sampling technique and the data will be analysed using SEM Structural Equation Model with Smart PLS 3.0 as analysis tool.The research is using 5 dimensions of Service Quality, which are Physical Evidence (Tangible), Empathy, Reliability, Responsiveness and Assurance as the independent variable and its impact toward Brand Loyalty as dependent variable and also measuring the Customer Satisfaction as an intervening variable. The result show that all the hypotheses are accepted and some managerial implications needs to be done for management of Pizza E-Birra to improve their Service Quality which leads to their customer satisfaction overall for the dining experience hence will increase the level of brand loyalty among its patronage in the future ultimately. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh Kualitas Layanan (Service Quality) yang mempengaruhi Loyalitas Merek (Brand Loyalty) secara langsung dan pengaruhnya jika dimediasi oleh Kepuasan Pelanggan (Customer’s Satisfaction). Subyek penelitian ini adalah restoran lokal Indonesia Pizza E-Birra dibawah kepemilikan manajemen grup Ismaya. Penelitian kuantitatif ini menggunakan teknik pengambilan sampel Non-Probability Purposive Sampling dan data kuesioner akan dianalisis menggunakan Partial Least Square-Structural Equation Modeling (PLS-SEM) dengan bantuan program SmartPls.. Penelitian ini menggunakan 5 dimensi dari Kualitas Layanan (Service Quality) yaitu : Physical Evidence (Tangible), Empathy, Reliability, Responsiveness dan Assurance, serta faktor Kepuasan Pelanggan (Customer’s Satisfaction) sebagai variabel mediasi, semuanya akan diteliti secara simultan untuk membuktikan ada atau tidaknya pengaruh variabel bebas dan mediasi tersebut  dalam mempengaruhi Loyalitas Merek (Brand Loyalty) pada restoran Pizza E Birra. Hasil menunjukkan bahwa ketiga hipotesa yang diajukan didukung, artinya Kualitas Layanan berpengaruh positif terhadap Loyalitas Merek, Kualitas layanan berpengaruh positif terhadap kepuasan dan yang terakhir Kualitas layanan berpengaruh pada loyalitas merek dengan mediasi kepuasan, dengan beberapa masukan kepada management Pizza E-Birra , untuk lebih memperbaiki tingkat kualitas layanan, yang berdampak pada kepuasan pelanggan yang akhirnya akan mempengaruhi tingkat loyalitas merek atas restoran Pizza E-Birra.

scholarly journals The Influence of Services’ Quality on Intention to Revisit through Mediation of Satisfaction of Visitors at Sasak Sade Village, Central Lombok, West Nusa Tenggara

2019 ◽  
pp. 322
Author(s):  
Rahman Rahman ◽  
I Gusti Ayu Oka Suryawardani ◽  
Agung Suryawan Wiranatha
Keyword(s):  
Service Quality ◽  
Structural Equation ◽  
Sampling Technique ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Tourist Attractions ◽  
Tourist Satisfaction ◽  
Revisit Intention ◽  
Inner Model

The Sasak Sade Village is inhabited by a people from generation to generation. As a place that has been known and visited by many tourists, the management of the Sasak Sade Village offers traditional building house and daily activities of local people as tourist attractions. It is very important to have good quality services to increase revisit intention in the future. The purposes of this research were to determine service quality that influences tourist satisfactions and revisit intention in Sasak Sade Village. This study used 85 respondents of domestic tourists and a purposive sampling technique. The analysis used in this study was a structural equation modeling (SEM) by using Smart Partial Least Square (PLS) 3.0. This study tested two models namely outer model to predict the relationship between indicator and variable, and inner model to predict between two variables.  The results of this research were: 1) the service quality significantly influenced the tourist satisfaction at the Sasak Sade Village; 2) the tourist satisfaction significantly influenced their revisit intention at the Sasak Sade Village; and 3) the service quality significantly influenced  their revisit intention at the Sasak Sade Village. Keywords: Service Quality, Tourist Satisfaction, Revisit Intention

Sign in / Sign up

Export Citation Format

Share Document