scholarly journals PENGARUH SERVICE EXCELLENT TERHADAP KEPATUHAN FORMAL WAJIB PAJAK BADAN PADA KPP PRATAMA GRESIK

2020 ◽  
Vol 29 (1) ◽  
pp. 15
Author(s):  
Lenny Jomeiria

Introduction: The government has launched a program called Service Excellent to improve the quality of service to the community. Through this program, government officials are expected to provide the best service to the community through the skills, attitude, appearance, attention, action and responsibility and coordinated, as well as providingthe best solutions for the needs of the community. In the marketing world, this process is called Service Excellent. One of the government agencies that are running Service Excellent is the Tax Office PrimaryGresik. The Service Excellent formal compliance can affect corporate taxpayers effective Tax Office Primary Gresik.Methods: Service Excellent in Tax Office Primary Gresik can be measured by physical evidence, reliability, responsiveness, assurance and empathy. The technique of collecting data through questionnaires. The analysis method used is multiple linear regression and hypothesis testing to determine the effect formal service excellent adherence corporate taxpayers. Analysis of the data used include validity test, reliability test, normality test, multicollinearity test, heterocedastisity test, autocorrelation test, and hypothesis testing (t test partial and F test simultaneous).Results: The results of this study are variables simultaneously physical evidence, reliability, responsiveness, assurance and empathy influence the formal obedience corporate taxpayers, while only partial assuranceand empathy variables that influence the formal obedience corporate taxpayers.Conclusion and suggestion: Tax Office Primary Gresik should improve and pay more attention about variables simultaneously physical evidence, reliability, and responsiveness to achieve customer satisfactionwith service excellent.

2019 ◽  
Vol 10 (2) ◽  
pp. 326-353
Author(s):  
Aloi Kamarasyid

An attempt to embody a quality, government officials clean and authoritative; the government has set some rules that must be implemented by all the elements government officials who serves as the man of the country and the man of the community. The performance of government agencies in the spotlight from various parties, especially since the reform movement demanding structural change in various fields. In short, today is going on a change from a bad administration pattern at the formation of a good administration. An effort to reach the level of efficiency work organization there needs to be improving performance.  There are some things owned by the administration in creating good, so as to be assessed as being successful, his leadership among other: intelligence maturity you, social relations motivation and encouragement, performed sikap-sikap, humanitarian relationship oriented, duty and authority honest and open, demokrastis, and administrative participate and responsible. As for the principles of good governance at least some of the things that must be upheld and performed, namely: accountability, transparency, openness certainty hukum-legalitas, insurance participation, partnership, decentralization professional and proportionate, effective and efficient, productivity and quality of work.


2015 ◽  
Vol 6 (3) ◽  
pp. 206-222 ◽  
Author(s):  
Kanda Sorn-in ◽  
Kulthida Tuamsuk ◽  
Wasu Chaopanon

Purpose – The purpose of this paper is to study the factors affecting the development of e-government by using a citizen-centric approach. Design/methodology/approach – This paper is a mixed-methods study consisting of qualitative and quantitative research. Data were collected from government agencies using a structured interview and questionnaire about e-government services. The research was collected from the people responsible for the management of an e-government project in 75 government agencies. In addition, the researcher collected data from 1,400 citizens by using an e-Survey questionnaire that grouped participants by age. Findings – By using a citizen-centric approach, the paper identified the factors affecting the development of e-government. There were five factors from the viewpoint of government agencies and citizen groups: quality of e-government services, policy and governance, information technology infrastructure, organization and economy and society. Research limitations/implications – The research covered the development patterns of e-government for services from government to citizens only. Practical implications – Seeing the importance of environmental factors for both service providers and service users would facilitate continuous improvement of e-government service provision by government agencies. Social implications – The results reflect citizens’ need for e-government services; quality is their priority. Hence, government agencies must consider the quality of the delivery of information and e-government services as they relate to the lifestyles and needs of citizens. Originality/value – The creation of knowledge from merging e-government concepts with citizen-centric principles is a modern government sector management theory. This research stresses the need for the government sector to see the need for e-government and to recognize the factors for its successful development. This means the design and development of e-government services should respond to the increasing needs of the citizens.


2021 ◽  
Vol 13 (2) ◽  
pp. 88-101
Author(s):  
Devina Martina Lieyanto ◽  
Bruno Hami Pahar

The development of culinary business in Indonesia, particularly in Surabaya, is growing and developing increasingly. Gatherinc Bistro & Bakery is one of the bistros in Surabaya and is located on Jalan Taman Puspa Raya A2 No. 11, Sambikerep, Surabaya. The aim of this study is to determine the effect of quality of product, price, quality of service, and store atmosphere on customer satisfaction at Gatherinc Bistro & Bakery Surabaya. The method used in this study is quantitative research by giving a questionnaire statement to 100 participants who are customers of Gatherinc Bistro & Bakery Surabaya. This research was tested using the Validity Test, Reliability Test, Classical Assumption Test (Normality Test, Multicollinearity Test, Heteroscedasticity Test), F Test, Multiple Linear Regression Test, Determinant Coefficient, and t test. In the t test, the research results showed that the variable quality of the product (X1) 1.648 < 1.985 with a significant level of 0.103 > 0.050, which means that quality of product has no significant effect on customer satisfaction at Gatherinc Bistro & Bakery Surabaya, variable price (X2) 0.176 < 1.985 with a significant level of 0.861 > 0.050, which means that price does not have a significant effect on customer satisfaction at Gatherinc Bistro & Bakery Surabaya, quality of service (X3) 3.755 > 1.985 with a significant level of 0.000 < 0.050, which means that quality of service has a significant effect on customer satisfaction at Gatherinc Bistro & Bakery Surabaya, and the store atmosphere (X4) 2.280 > 1.985 with a significant level of 0.025 < 0.050, which means that store atmosphere has a significant effect on customer satisfaction at Gatherinc Bistro & Bakery Surabaya. The conclusion of this study is that the product and price quality variables do not have a major impact on customer satisfaction because the quality of products and prices given by Gatherinc Bistro & Bakery Surabaya are not much different from other cafe or bistro in Surabaya, whereas the service quality and store environment variables at Gatherinc Bistro & Bakery Surabaya have an impact on customer satisfaction.


2019 ◽  
Vol 10 (01) ◽  
pp. 21219-21228
Author(s):  
Ni Luh Putu Suratini ◽  
I Ketut Arnawa ◽  
I Gusti Ngurah Alit Wiswasta

The purpose of the study is to: (1). Analyzing the attractiveness of Pasut Beach as one of the tourist destinations in Tabanan Regency. (2). Analyze the strategy of developing Pasut Beach as a tourist destination in Tabanan Regency. The research location was determined by purposive sampling Pasut Beach, located in Tibubiu Village, Kerambitan District, Tabanan on the basis of having a very suitable potential to be developed into a tourist destination. The sample of the study was taken by 49 people consisting of elements from the Government, community leaders and tourism actors. This study uses qualitative qualitative analysis method (giving more detailed reviews and interpretations of the data obtained and SWOT analysis. Furthermore, in the SWOT method the External Strategy Factor Matrix (EFAS) model and the Internal Strategy Factor Matrix Model (IFAS) are used, followed by IFE matrix and EFE matrix to determine the weight, rating and score and to determine the strategy and position of the quadrant I - E matrix, Beach Pas po is in the position in quadrant I, with the S-O strategy where the values ​​of strength and opportunity are equally high ( use the power to get opportunities) by improving the quality of human resources, especially in the field of mastering technology, communication and information.


2020 ◽  
Vol 11 (6) ◽  
pp. 155
Author(s):  
Akabom I. Asuquo ◽  
Arzizeh Tiesieh Tapang ◽  
Uwem E. Uwah ◽  
Nicholas O. Dan ◽  
Ashishie Peter Uklala

The study explored into accounting implications of micro-fiscal measures and quality of real gross national goods and services: empirical evidence from Nigeria for a period of thirty years. The objective was to examine how micro-fiscal measures affect real gross national goods and services using thirty years’ time-series data. The exploratory research methodology was applied and data collected were analysed using multiple regression and other statistical techniques. Findings of the study revealed that significant and direct effects were exerted on gross national goods and services by all the known and identified micro-fiscal measures in the review, except swap and levy ratios which had inverse relationship as revealed by their coefficients obtained from the analysis. Therefore, the government and government agencies have a duty to control macro-fiscal activities in terms of creation of national goods, wealth and services using the identified micro-fiscal mechanisms as the basis for decisions and policies making besides implementation.


2020 ◽  
Vol 5 (2) ◽  
pp. 252
Author(s):  
Vivi Herlina

<p><em>Tax is very useful for the development of a county. This study aimed to determine the Effect of Sanctions, Tax Awareness and Quality of Taxpayer Services on Property Tax Compliance, the case studies Kab. Kerinci. The number of samples determined was 128 respondents. The independent variables were sanctions, tax awareness and service quality of taxpayers and the dependent variable was Property tax compliance. The analysis method used multiple regression analysis, including determination coefficient and hypothesis testing. The result analysis shows that Sanctions variable affects the taxpayer compliance by 0.421 (42.1%), Tax Awareness affects the taxpayer Compliance by 0.195 (19.0%), and the Quality of Taxpayer Services has an influence magnitude of 0.250 (25.0 %).</em></p><p> </p><p>Pajak sangat berguna bagi pembangunan suatu daerah. Penelitian ini bertujuan untuk mengetahui Pengaruh Sanksi, Kesadaran Perpajakan dan Kualitas Pelayanan Wajib Pajak Terhadap Kepatuhan Wajib Pajak Bumi dan Bangunan khususnya pada daerah Kab. Kerinci. Jumlah sampel yang ditetapkan sebanyak 128 responden. Sebagai variabel independen, yaitu sanksi, kesadaran perpajakan dan kualitas pelayanan wajib pajak. Selanjutnya, variabel dependennya adalah kepatuhan Wajib Pajak Bumi dan Bangunan. Metode analisis yang digunakan adalah analisis regeresi linier berganda meliputi, koefisien determinasi dan pengujian hipotesis. Dari hasil analisis dapat diketahui bahwa variabel Sanksi mempengaruhi Kepatuhan Wajib Pajak Bumi dan Bangunan sebesar 0,421 (42.1%), Kesadaran Perpajakan mempengaruhi Kepatuhan Wajib Pajak Bumi dan Bangunan sebesar 0,195 (19.0%), dan Kualitas Pelayanan Wajib Pajak memiliki besaran pengaruh sebesar 0,250 (25.0%).</p>


2019 ◽  
Vol 9 (3) ◽  
pp. 35
Author(s):  
Sharen G. Tulangow ◽  
Tinneke M. Tumbel ◽  
Olivia F. C. Walangitan

This study aims to determine the effect of promotion and price on purchasing decisions at PT. Shopee International Indonesia in the city of Manado, where Shopee consumers in the city of Manado also often shop through this application by looking at the promotions that PT. Shopee International Indonesia often holds and the prices offered so that in purchasing decisions there are several factors that influence in it, and this research the writer takes the promotion and price factors. In this research quantitative associative research is used with data collection techniques by observation and questionnaire. The analysis technique used is the validity test, reliability test, normality test, multiple linear regression analysis, coefficient of determination analysis. In testing the hypothesis using partial test and simultaneous test. Based on the results obtained from this study, it shows that the influence of promotion is 52.9% and the influence of price is 40.3%. and the effect of promotion and price simultaneously that is equal to 56.6% while the remaining 43.4% is explained by other variables not included in this study that include products, places, people, processes, advertising, physical evidence.


2018 ◽  
Vol 7 (2) ◽  
Author(s):  
Arifin Sitio ◽  
Beni Rasjid

This study aims to find out the influence of the quality of services, people, processes and physical evidence on the decision to purchase mining services by PT Berau Coal to PT BUMA. In this study, data collection was carried out through survey methods by distributing questionnaires to respondents within the company organization PT Berau Coal starting from the position of supervisor /engineer to general manager. The number of samples taken in this study was 50 people. Thetechnique sampling used in this study is Simple Random Sampling. Data analysis method uses multiple regression analysis with SPSS 23.0. The results of data processing show that the variable quality of services, people, processes and physical evidence affect the decision to purchase mining services. Parameters for testing the effect of service quality on service purchasing decisions show a t value of 3.191 (sig = 0.003), the influence of people on the decision to purchase services shows a t value of 2.341 (sig = 0.024), the effect of the process on the decision to purchase services shows a t value of 2.400 ( sig = 0.021), and the effect of physical evidence on the decision to purchase services shows a t value of 2.797 (sig = 0.008).


2021 ◽  
Vol 21 (1) ◽  
pp. 17
Author(s):  
Muhammad Arfan ◽  
Darwanis Darwanis ◽  
Johan Wahyudi

<p><em>This study aims to test the influence of educational background, capacity, integrity, and conflict of role in the audit team on audit quality of government internal auditors in Aceh. This study is a hypothesis testing research. The population were 299 auditors working for the inspectorate's office of regency and city in Aceh. Then, by using Slovin formula and proportionate stratified random sampling, the samples were 92 auditors. The data used were primary data for the year 2020 collected through a questionnaire on a one-stage time horizon. The analysis method used multiple linear regression. The result showed that educational background had no influence, while capacity, integrity, and conflict of role in the audit team partially had an influence on audit quality of government internal auditors in Aceh. Limitation of this study was questionaires were sent via internet by using google form, so that not all questionnaires were returned by the respondents. In addition, the time for returning the questionnaires was different between the respondents and some even returned them too long. The implications of this study is that it can help the government, especially the government of regency and city in Aceh, to be able to improve the audit quality of internal auditors by taking into account the factors that influence it, in particular the capacity and integrity of internal auditors.</em><em></em></p>


1970 ◽  
Vol 1 (2) ◽  
pp. 189-202
Author(s):  
Ernawati Ernawati

Consumers have the freedom to determine the type and quality of the goods/services in accordance with their needs. Food safety, quality problems and the impact of irregularities, as well as the strengths, weaknesses, opportunities and threats in the development of food industry quality system is a shared responsibility as the consumer protection efforts. The method in this research using qualitative methods. The research results showed that consumer protection conducted by government agencies and other institutions in the following way i.e. perform monitoring of food products by giving the number of the PIRT against businessmen who are qualified and have previously received counseling about the food products that may be released, as well as to provide warning and withdrawal of products that contain a positive dye textiles.  The efforts made by the North Buton Regency POM Halls namely collaborates with government agencies and Institutions Consumers North Buton Regency to do surveillance, sampling and testing, guidance products. Trade a proven violation reported to the District Health Office of North Buton for follow up. Restricting factors for the Government and Consumers North Buton Regency in coping with a circulation of foods that contain colouring substances in textiles, namely budget constraints to organise activities agenda so that there are no activities were carried out, bureaucratic system which is still so convoluted follow-up to businessmen.


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