scholarly journals PENGARUH SANKSI PERPAJAKAN DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK

2021 ◽  
Vol 12 (1) ◽  
pp. 79-91
Author(s):  
Erika Zahra Afifah Syafira ◽  
R. Nasution

The porpuse of this research is to know the impact of tax penalties and the quality of service on taxpayer’s obedience. The data that used in this research is primary data that obtained through the distribution of questionnaires to sample that represent the criteria of the population. The population of this research is taxpayer of KPP Pratama Cikarang Selatan. As for the sample of this reaserch is 100 respondents, that determined by the slovin formula. The methods of this research for validity data is used validity test and reability test. To perevent any bias of use regretion models on research, then used a classical assumption test. The analysis technique that used is multiple regression analysis. For hypothetical test in this research used the t-test that is a partial test and F-test that is a simultaneous test. The result of this research is 1. The tax penalties have a positive and significant impact on taxpayer’s obedience 2. The quality of servis have a positive and significant impact in taxpayer’s obedience. 3. The tax penalties and the quality of service have impact in taxpayer’s obedience.

2019 ◽  
Vol 4 (2) ◽  
pp. 125-134
Author(s):  
Pitriyani, Pitriyani

Customer Loyalty is customer commitment toward a registered, services or suppliers(Company), based on a very positive attitude and reflected in the re-purchase consistent.Customer Loyalty can be affected by many factors including the quality of service and price.The object of this research is the Permata Land Rantauprapat Hotel. The purpose of thisresearch is to analyze the influence of service quality and price of customer loyalty in the HotelPrecious Land Rantauprapat . The population in this research is the consumers who stay inHotel Permata Land Rantauprapat . The sample in this research is 98 respondents. The typeof data is the primary. Data collection method using questionnaires. The analysis techniquesused is multiple regression. The results of multiple regression analysis between the quality ofservice to the customer loyalty get the positive results of 0.035 hkd and from the results of thehypothesis test using test - t shows the results of a significant number of 10.532 and sig. 0,003<a = 0.05. The results of multiple regression analysis between the price of consumersatisfaction obtain positive results of 0,734 and from the results of the hypothesis test using test– t shows the results of a significant number of 11.583 and sig. 0,000 <a = 0.05. This can beconcluded that the quality of service and prices have positive and significant impact oncustomer loyalty


2019 ◽  
pp. 98-124
Author(s):  
Randi Swandaru

The purpose of this study is to examine the impact and the electronic service quality of the national zakat management information system (SIMBA) on the national zakat collection. This paper uses a multiple regression analysis in its explorative attempt to illustrate the impact of SIMBA implementation on the national zakat collection. It shows that SIMBA is positive and significantly impact the national zakat collection as well as the human development index that is used as a proxy for the human resource management quality of zakat institutions in the respective city. Nonetheless, the population is negative and significant to the zakat collection as endemic poverty and reluctance to pay zakat are indicated as the reasons. Moreover, this study has succeeded in adapting and conducting e-service quality survey to zakat information system realm. All the tests prove that the instrument in this study has a high degree of reliability and validity. The results show that some of the demographic factors significantly impact the perceived performance of SIMBA. Multiple regression analysis that is conducted in this study shows that e-service quality dimension is positive and significant towards SIMBA’ overall quality, perceived value, and loyalty intention. This study contributes to the zakat management system literature, especially in the impact of the national zakat information system, which is pivotal in enhancing zakat collection and poverty alleviation program funded by zakat.


1993 ◽  
Vol 17 (2) ◽  
pp. 207-221 ◽  
Author(s):  
Alexis J. Walker ◽  
Clara C. Pratt ◽  
Barbara Wood

A role-conflict approach was employed to explore the impact of perceived frequency of conflict between caregiving and other obligations on the quality of relationships between daughters and their care-receiving mothers. Frequency of conflict between caregiving and responsibilities as a wife, mother, and paid and unpaid worker was assessed. Daughters reported relatively infrequent conflict between caregiving and other obligations. A multiple regression analysis revealed that daughters who reported frequent conflict between their obligations as caregivers and their obligations as wives had poorer relationships with their mothers. The findings emphasize the importance of a supportive spouse for married caregivers.


Jurnal Ecogen ◽  
2019 ◽  
Vol 2 (4) ◽  
pp. 822
Author(s):  
Gita Remeo Nensi ◽  
Rose Rahmidani

This study aims to determine how much influence the market segmentation and positioning to purchase decision of the simcard Axis in Padang city. This type of research is causative. The population in this study were peoples in Padag city. The sample were takrn using Cochran formula with 100 respondents. This sampling technique used is based on nonprobability sampling method. The type of data used in this study is primary data. Data analysis technique used multiple regression analysis technique using SPSS version 24.00. The results of this study indicate that: 1) Market segmentation has a positive significant effect on decision purchase simcard Axis in Padang city. 2) Positioning has a positive significant effect on decision purchase simcard  Axis in Padang city.  Keyword: market segmentation simcard axis, positioning simcard axis, purchase decision simcard axis


KEUNIS ◽  
2021 ◽  
Vol 9 (1) ◽  
pp. 1
Author(s):  
Aris Sunindyo

<p>This study aims to examine the quality of teller service which consists of tangibles, reliability, responsiveness, assurance, and empathy of member satisfaction by saving at Baitul Maal Wat Tamwil (BMT) Polidana Semarang State Polytechnic. The data used are primary data in the form of questionnaires' distribution to BMT members. The data used are primary data which are distributed through questionnaires to BMT members. This study used 100 members of the BMT Polidana as a sample. The data analysis tool used multiple regression analysis with SPSS 21. The results showed that tangibles, reliability, responsiveness and assurance had a significant effect on member satisfaction in saving at BMT Polidana State Polytechnic Semarang while empathy (empathy) does not have a significant effect on member satisfaction in saving at BMT Polidana Semarang State Polytechnic</p>


Author(s):  
Panisa Mechinda ◽  
Sirivan Serirat ◽  
Nongluck Popaijit ◽  
Aurathai Lertwannawit ◽  
Jirawat Anuwichanont

The purpose of this study is to investigate the relative impact of competitiveness factors and destination equity on tourist’s loyalty toward Koh Chang (Chang Island) one of the famous tourist destination in Thailand). Multiple regression analysis indicated that attitudinal loyalty was mainly driven by destination equity (destination image and destination awareness). The competitiveness factors that significantly influence domestic tourists are (1) location of destination, (2) quality of service and (3) natural resources while the competitiveness factor that influence international tourists is natural resources.


ARIKA ◽  
2020 ◽  
Vol 14 (2) ◽  
pp. 83-92
Author(s):  
Reza Gustiani Ratu ◽  
Ce Gunawan

Advertising has an important role for influencing purchasing decision. The purpose of this study is finding the impact of Shopee Advertising toward purchasing decision at shopee marketplace. Research methode that is used is quantitative methode. Analysis technique is using Multiple Regression Analysis by using 100 respondens, The results of this study are emotional advertising has an effect significant toward purchase decision partially; environment advertising does not have an effect toward purchase decision partially; and emotional advertising and environment advertising have an effect significant toward purchase decision simultantly


2013 ◽  
Vol 4 (2) ◽  
pp. 119
Author(s):  
Ajeng Rachma Pertiwi ◽  
M. Khoiru Rusydi

AbstractThe objective of this research is to know influence between account representative quality service as an evidence of administration modernization of taxation with the taxpayer satisfaction and the taxpayer compliance. Quality of service was measured based on tangibles, reliability, responsivness, assurance, and empathy responder. Method applied for data analysis used multiple regression analysis. Analysis result of regression model I indicated tangibles, reliability, responsivness, assurance, and empathy variables had no a significant influence to satisfaction of taxpayer. While partially regression model II indicated that tangibles, reliability, responsivness, and empathy variables didn't have significant effect to taxpayer compliance, and assurance variable has an significant effect to taxpayer compliance. This thing means that taxpayer compliance was influenced by assurance variable. If satisfaction and compliance of taxpayer increased, receiving of tax will increase.


2017 ◽  
Vol 3 (2) ◽  
pp. 172
Author(s):  
Emi Lestari

<p>This study examines the quality of service that includes variable Reliability, Responsiveness, Assurance, Empathy and Evidence Direct (Tangible) partially and simultaneously affect the decision of students to choose SMA Maitreyawira Batam. The method of multiple regression analysis used by the researcher is to know and examine how big influence of independent variable which numbers two or more. Multiple regression analysis is used to know the influence of independent variables on dependent variable. The number of samples of this research is 110 students of SMA Maitreyawira Batam. The result of the research shows that there is significant influence of service quality with variable of reliability, responsiveness, assurance, empathy and tangible to student decision to choose SMA Maitreyawira Batam.</p>


2019 ◽  
Vol 5 (4) ◽  
pp. 336
Author(s):  
Fary Adisetya Putra ◽  
Imron Mawardi

The goal of this research is to determine the factors that caused the problematicfunding of Bank Pembiayaan Rakyat Syariah in Indonesia during the period of 2008-2015. The method of research used is the quantitative approach. The sample of the research is Bank Pembiayaan Rakyat Syariah which is taken every three months for each variable during the period of 2008-2015. The analysis technique used is multiple regression analysis and the result is Y = 5,076 – 0,743PDB + 0,018FDR + 0,047BOPO + 0,040Inflation + 0,024AverageFunding, with R2 registration 0,749 or 74,9%.The result of the partial test shows that economic growth has a significant effect. The result of the simultaneous test shows that the five variables have significant effects in the problematic funding of Bank Pembiayaan Rakyat Syariah in Indonesia.


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