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 Hospital’s competitive advantage through service quality, information systems and Islamic work ethics

2019 ◽  
Vol 17 (2) ◽  
pp. 193-204 ◽  
Author(s):  
Yanneri Elfa Kiswara Rahmantya ◽  
Ubud Salim ◽  
Djumahir ◽  
Atim Djazuli
Keyword(s):  
Information System ◽  
Information Systems ◽  
Service Quality ◽  
Competitive Advantage ◽  
Sampling Technique ◽  
Partial Least Square ◽  
Least Square ◽  
Work Ethics ◽  
System Service

The aim of this study is to analyze and measure the factors that influence competitive advantage seen from the quality of services, Islamic work ethics and information systems. The population of this study was all patients of BPJS participants in hospitals in Kuningan, West Java. This study uses a proportional random sampling technique to determine the sample. The respondents of this study were 115 respondents. Analysis was carried out using Partial Least Square (PLS). Results of the study prove that Islamic work ethics are positive and significant to competitive advantage. Competitive advantage can also be influenced by the hospital information system. Service quality also has a positive and significant influence on competitive advantage. Islamic work ethics, information system and service quality is a factor that can build competitive advantage in hospitals in Kuningan.

scholarly journals PATIENT CENTEREDNESS IN HEALTH CARE: PERSPECTIVES FROM AN EMPIRICAL INVESTIGATION

2018 ◽  
Vol 11 (8) ◽  
pp. 450
Author(s):  
Rejikumar G ◽  
Archana Ks
Keyword(s):  
Health Care ◽  
Patient Satisfaction ◽  
Service Quality ◽  
Structural Equation ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Patient Centeredness ◽  
Personalized Health

Objectives: The objective of this study was to examine the formation of wellness perceptions and satisfaction from antecedents that explain various attributes regarding service quality perceptions about doctors by patients. The topic is of contemporary relevance as health-care firms are reengineering their competencies to deliver personalized health services to for unmatched experience to develop long-term relationships with patients.Methods: Responses from 280 patients about service quality attributes of doctors, wellness perceptions, and their satisfaction are collected using a structured questionnaire. An exploratory factor analysis was performed using SPSS. 20 to identify significant dimensions of doctor’s service quality. The theoretical model developed with these dimensions, wellness perceptions, and patient satisfaction was estimated using partial least square-based structural equation modeling approach to test hypotheses about linkages among these constructs.Results: The dimension structure of doctor’s service quality contained constructs such as “price affordability of medicines,” “quality of diagnosis,” “interaction quality of doctor,” “appropriateness of tests prescribed,” and “quality of usage prescriptions.” These service quality dimensions of doctor significantly develop wellness perceptions and satisfaction among patients. Wellness perceptions act as a mediator in satisfaction development.Conclusions: Patient satisfaction and wellness perceptions are of primary importance in improving service quality in health care and to remain competitive. The health-care firms should train their professionals to interact with the patients more efficiently by adhering to the philosophy of patient centeredness in their service process.

scholarly journals PERSEPSI MAHASISWA ATAS KUALITAS PELAYANAN LABORATORIUM BANK MINI STIE KESATUAN DAN IMPLIKASINYA TERHADAP KEPUASAN MAHASISWA

2018 ◽  
Vol 2 (1) ◽  
pp. 13 ◽  
Author(s):  
Muhammad Ariffin ◽  
Suharmiati Suharmiati ◽  
Andi Yudha Amwilla
Keyword(s):  
Service Quality ◽  
Student Satisfaction ◽  
Least Square Method ◽  
Positive Influence ◽  
Partial Least Square ◽  
Least Square ◽  
Physical Evidence ◽  
Partial Least Square Method

The Purpose of  this research is to measure the influence of the service quality of Laboratorium Bank Mini on student’s satisfaction. This research was conducted in STIE Kesatuan Bogor with 100 respondents. Data were analyzed using partial least square method. The results showed that the Physical Evidence, Reliability, Responsiveness, Assurance and Empathy has a significant and positive influence on the student satisfaction of Laboratorium Bank Mini STIE Kesatuan.   Keywords: Service Quality, Student Satisfaction, Laboratorium Bank Mini.

scholarly journals Service quality, satisfaction and intention to use Union Digital Center in Bangladesh: The moderating effect of citizen participation

PLoS ONE ◽  
2020 ◽  
Vol 15 (12) ◽  
pp. e0244609
Author(s):  
Bikram Biswas ◽  
Sajib Kumar Roy
Keyword(s):  
Quality Of Service ◽  
Service Quality ◽  
Citizen Participation ◽  
Moderating Effect ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Intention To Use ◽  
Is Success

This paper examines the service quality, satisfaction and intention to use Union Digital Center (UDC) in Bangladesh: The moderating effect of citizen participation. The study intends to measure the quality of service on the basis of satisfaction by adopting citizen participation as a moderator. Theoretically this study has used DeLone & McLean Information Systems (D&M IS) Success Model. The existing studies of Bangladesh are mostly qualitative and the correlation between the quality of service, satisfaction, and desire for using UDC has not verified. This research has adopted the D&M IS model while measuring and verifying the service quality based on satisfaction and use intention. A structured questionnaire method was used and data collected from 499 respondents from 10 UDC of 10 upazila under 8 divisions in Bangladesh. Partial Least Square (PLS), a statistical method that emerged on the basis of Structure Equation Modeling (SEM), technique has been used while analyzing the data. The result of this study has showed the quality (p<0.05) of information, system and service of UDC affects citizen satisfaction effectively where the moderator of citizen participation is also significant. This paper has constructed on the basis of a model and empirical data to verify the moderating effects of citizen participation. To ensure the improvement of service quality of UDC all of the dimensions related to the quality of service should be modified, develop the administrative system and citizen should be encouraging to participate in all aspects of services.

scholarly journals Effect of service quality against visitor loyalty through visitor satisfaction

2019 ◽  
Vol 3 (2) ◽  
pp. 149
Author(s):  
Firman Hidayat ◽  
Nur Asnawi
Keyword(s):  
Service Quality ◽  
Direct Effect ◽  
Public Service ◽  
Partial Least Square ◽  
Least Square ◽  
Direct Influence ◽  
Visitor Satisfaction ◽  
Government Institutions ◽  
Analysis Technique

<p>The success of a government intention is to the satisfaction of the community about the service provided by the intense, the quality of service, satisfaction, and validity are important aspects that must be considered so that government institutions can be considered successful in serving the community. The purpose of this study was to determine the direct effect of service quality on visitor satisfaction and visitor loyalty and the influence of visitor satisfaction on visitor loyalty and the influence of service quality on visitor loyalty through visitor satisfaction. From this background this research was carried out with the title "The Effect of Service Quality on Visitor Loyalty Through Visitor Satisfaction. (Study at Banyuwangi Public Service Mall, East Java) ".</p><p>This study uses a quantitative approach, the sample in this study was 181 respondents. Data collection with questionnaires, interviews, and documentation. The data analysis technique used in this study is Partial Least Square (PLS).</p><p>From the results of the study showed that there is a direct effect of service quality on visitor satisfaction and visitor loyalty, there is a direct influence of visitor satisfaction on visitor loyalty and there is an indirect effect of service quality on visitor loyalty through visitor satisfaction at the Banyuwangi public service mall.</p><p>Keywords: <em>Service Quality, Visitor Satisfaction, Visitor Loyalty</em></p>

scholarly journals CUSTOMER PERCEPTION ON SERVICE QUALITY TOWARDS TOURISM CUSTOMER SATISFACTION IN MALAYSIAN MARINE TOURISM SECTOR

2021 ◽  
Vol 37 (3) ◽  
pp. 792-799
Author(s):  
Mohammad Arije ULFY ◽  
◽  
Md Suliman HOSSIN ◽  
Md Wasiul KARIM ◽  
Fatin Husna Binti SUIB ◽  
...  
Keyword(s):  
Customer Satisfaction ◽  
Service Quality ◽  
Structural Model ◽  
Measurement Model ◽  
Tourism Industry ◽  
Partial Least Square ◽  
Least Square ◽  
Marine Tourism ◽  
Tourism Sector

Marine based tourism has emerged as a subject of concern in the area of ocean and coastal management. Today, demand for marine tourism has increased dramatically and is highlighted as one of the new horizons and fastest-growing sectors in the world’s tourism industry. Malaysia is indeed one of the countries with the most beautiful and diversified marine life. The fundamental purpose of this study is to examine the satisfaction of tourists towards the service quality of marine tourism in Malaysia. The development of the research framework is based on the SERVQUAL model. A total of 300 responses were received from the Klang Valley area of Malaysia. For the purpose of processing and analyzing the data, Partial Least Square (PLS-SEM) method was employed. By applying a two-step approach, the study assesses the measurement model and the structural model. Findings from the survey reveal that assurance, tangibility, empathy, reliability, and responsiveness have a significant positive relationship with customer satisfaction thus these factors describe the customer satisfaction adequately. This study would enable policymakers and tourism companies to develop policies to improve customer satisfaction by increasing the quality of service.

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.

Quarantine Hotels: Integration between Hospitality and Healthcare Services to Promote Health Behavior and Quality of Life

2021 ◽  
Vol 45 (6) ◽  
pp. 1059-1078
Author(s):  
Ahmed Abdulaziz Alshiha
Keyword(s):  
Quality Of Life ◽  
Saudi Arabia ◽  
Health Behavior ◽  
Service Quality ◽  
Medical Service ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Positive Effect

Objectives: COVID-19 has spread globally and infected millions of people, thereby restricting their movement. Quarantine hotels play an important role in protecting people from COVID-19 and contribute to a better quality of life. The objective of this study was to examine the role of quarantine hotels in providing improved quality of life through both medical and hospitality services under one roof to address the COVID-19 situation in Saudi Arabia. Methods: This study used a quantitative, cross-sectional research design. Data were collected from quarantine hotels in Saudi Arabia using a survey, and analyzed through Partial Least Square (PLS)-Structural Equation Modeling (SEM). Results: Medical service quality, financial savings and convenience had a positive effect on people's attitudes and intention to use quarantine hotels. Similarly, attitude, intention, and hospitality products had a positive effect on health behavior, which favorably affected quality of life. Conclusions: Medical service quality, financial savings, and convenience, as well as hospitality provided by quarantine hotels, have a positive role in promoting health behavior and quality of life.

scholarly journals Pengaruh Kualitas Pelayanan dan Kualitas Pembelajaran Terhadap Kepuasan Mahasiswa Dengan Metode SEM-PLS

2019 ◽  
Vol 11 (1) ◽  
pp. 49
Author(s):  
Fransisca Debora ◽  
Hernadewita Hernadewita
Keyword(s):  
Higher Education ◽  
Service Quality ◽  
Student Satisfaction ◽  
Structural Equation ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
The Government ◽  
Asean Economic Community

The development of science and technology and the factors of the ASEAN economic community (MEA) which are supported by increasing industry 4.0, the government gives important responsibilities for universities to be able to produce human resources that can compete in that era. This affects universities to continue to improve in terms of the quality of learning, service quality, to provide satisfaction to students which has an influence on the productivity of higher education. In this regard, research was conducted on 120 samples of student respondents (active students, and alumni) who were used to provide information by distributing questionnaires processed by Structural Equation Modeling (SEM) - Partial Least Square (PLS). Based on the results of the analysis and discussion it can be concluded that service quality has a positive effect on student satisfaction and positively influences the productivity of higher education.

scholarly journals DETERMINAN PERILAKU KEPATUHAN PAJAK PADA PROFESI DOKTER

2019 ◽  
Vol 3 (3) ◽  
Author(s):  
Lalu Hakiki ◽  
Taufik Raharjo
Keyword(s):  
Data Collection ◽  
Tax Compliance ◽  
Sampling Technique ◽  
Partial Least Square ◽  
Least Square ◽  
Compliance Behavior ◽  
Analysis Technique ◽  
Pls Analysis ◽  
Convenience Sampling ◽  
Behavior Models

This study aims to analyze the factors that influence the behavior of doctor’s tax compliance with the approach to compliance behavior models. This study was conducted in Indonesia. Data collection in this research is using questionnaire where respondent in this research is doctors who served in several regions in Indonesia. The sampling technique used in this study is convenience sampling methoded. The number of research samples taken as many as 109 respondents. This research uses Partial Least Square (PLS) analysis technique. The results of this study indicate that the variables that have the greatest influence on the behavior of doktor compliance are intention, attitude, and taxpayer identity variables.

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