Effectiveness of Tax Sanctions and Examination of Taxpayers On Taxpayer Compliance With Quality of Service as Moderating Variable 

Academia Open ◽  
2021 ◽  
Vol 5 ◽  
Author(s):  
Ayu Windasari ◽  
Herman Ernandi
Keyword(s):  
Quality Of Service ◽  
Service Quality ◽  
Hypothesis Testing ◽  
Analytical Tool ◽  
Reliability Test ◽  
Analysis Tool ◽  
Reliability Testing ◽  
Validity Testing ◽  
Tax Audit

This study aims to determine the effectiveness of tax sanctions and taxpayer audits on taxpayer compliance with service quality as a moderating variable. The analytical tool used is tabulating the questionnaire, collecting data in the form of validity testing and reliability testing. The hypothesis in this study is that there is an effect of tax sanctions and tax audits on taxpayer compliance with service quality as a moderating variable. Testing this hypothesis using the SmartPLS analysis tool. The results obtained based on the validity test showed that all statements on the questionnaire were declared valid. To test the reliability test of all variables obtained from Composite Realibility or Cronbach's Alpha value is declared realible. And for hypothesis testing based on R-Square and T-statistics, it shows that not all hypotheses are accepted. The result of the hypothesis states that Tax Audit has an effect on taxpayer compliance. And there is no effect between tax sanctions on taxpayer compliance, tax sanctions on taxpayer compliance moderated by service quality, and tax audits moderated by service quality.

scholarly journals PENGARUH KUALITAS PELAYANAN TERHADAP MINAT BELI PADA MASA PANDEMIK COVID-19 DI KANTIN YUANK KOTA BIMA

2021 ◽  
Vol 3 (2) ◽  
pp. 204
Author(s):  
Winda Winda ◽  
Firmansyah Kusumayadi
Keyword(s):  
Quality Of Service ◽  
Service Quality ◽  
Hypothesis Testing ◽  
Product Quality ◽  
Purchase Intention ◽  
Quantitative Methods ◽  
T Test ◽  
Primary Data ◽  
P Value

Quality of service is one of the main activities carried out by Kantin Yuank in its efforts to develop and earn a profit. Therefore, this study aims to determine the effect of service quality on visitor buying interest during the Covid 19 pandemic at the Yuank Canteen in Bima City. The research method uses quantitative methods with primary data sources. The sample in this study was 96 respondents using non-probability sampling method with accidental sampling technique. The research was conducted by distributing questionnaires. Data analysis in this study includes: validity and reliability tests, simple linear regression, correlation coefficient, determination coefficient (R2) and hypothesis testing through t test. Hypothesis testing using the t test shows that the independent variable quality of service studied is proven to significantly affect the dependent variable consumer purchase interest with a p value of 0.000 less than 0.05 (0.000 <0.05). The Adjusted R Square is 0.251. This means that 25.1% of buying interest is influenced by service quality and the remaining 74.9% is caused by other factors not included in this study such as product quality, price, place and others. The results showed that service quality influenced purchase intention. Thus, by maintaining and improving product quality and service quality at the Yuank Canteen in Bima City, a positive visitor attitude will be formed which will affect the buying interest of visitors at the Yuank Canteen in Bima City.

scholarly journals The Influence of Price, Quality of Service and Promotions on Customer Satisfaction at Bu Rajab Resto Pancing and Cottage

2021 ◽  
Author(s):  
Rabhi Fathan Muhammad ◽  
Tina Melinda
Keyword(s):  
Quality Of Service ◽  
Data Analysis ◽  
Linear Regression ◽  
Data Collection ◽  
Customer Satisfaction ◽  
Service Quality ◽  
Hypothesis Testing ◽  
Positive Impact ◽  
Collection Data

This study was conducted to analyze the influence of price (X1), service quality (X2) and promotions (X3) on customer satisfaction at Bu Rajab Resto Pancing and Cottage. The study used a quantitative approach and was conducted from March to June 2020. Purposive sampling was used. 120 people were included in the research and 97 people were selected as samples. Participants were customers of Bu Rajab Resto Pancing and Cottage who had visited at least 2 times. A questionnaire was used for data collection. Data analysis involved linear regression, hypothesis testing and classical assumption tests, using the SPSS program. Price and service quality had a significantly positive impact on customer satisfaction, but promotions did not. Keywords: price, service quality, promotion, customer satisfaction

scholarly journals Analisis Kualitas Pelayanan Pajak Kendaraan Bermotor Pada Unit Pel ayanan Pendapatan Daerah Pontianak Wilayah I

2016 ◽  
Vol 11 (1) ◽  
pp. 556
Author(s):  
Riyanti Herawati
Keyword(s):  
Quality Of Service ◽  
Data Collection ◽  
Service Quality ◽  
Motor Vehicle ◽  
Sampling Technique ◽  
Analysis Tool ◽  
Descriptive Data ◽  
Region I ◽  
Service Vehicles

The aim of this study was to determine the quality of taxpayer service vehicles on Revenue Services Unit Lagos Region I. The method used in this research is descriptive. Data collection techniques are observation, interviews and questionnaires. The sample of 100 persons of the population in the form of compulsory motor vehicle tax. Sampling technique is purposive. Analysis tool used is Service Quality (SERVQUAL). The analysis showed that the quality of service is not satisfactory for the respondent. It can be seen through a comparison of the scores obtained by the perception of -0.508, while the expectation of which amounted to -0.55.

scholarly journals Effect of Service Quality and Price on Customer Satisfaction at Kartika Candra in Jakarta

2020 ◽  
Vol 10 (1) ◽  
pp. 113
Author(s):  
Raden Roro Ayumetarini
Keyword(s):  
Quality Of Service ◽  
Statistical Analysis ◽  
Customer Satisfaction ◽  
Service Quality ◽  
Hypothesis Testing ◽  
Hypothesis Test ◽  
Regression Testing ◽  
Analysis Technique

This study aims to determine the effect of service quality and price on customer satisfaction at Kartika Candra in Jakarta. The method used was explanatory research with a sample of 96 respondents. The analysis technique uses statistical analysis with regression testing, correlation, determination and hypothesis testing. The results of this study the quality of service significantly influence customer satisfaction by 40.6%, hypothesis testing obtained significance 0,000 <0.05. Price significantly influence customer satisfaction by 40.0%, the hypothesis test obtained significance of 0,000 <0.05. Service quality and price simultaneously have a significant effect on customer satisfaction by 50.3%, hypothesis testing obtained significance 0,000 <0.05.

scholarly journals Analisis Perbandingan Kualitas Pelayanan Pada PT. Pos Indonesia Dan J&T Express Di Tenggarong

2021 ◽  
Vol 21 (2) ◽  
pp. 49-61
Author(s):  
Martha Trya Fatimah ◽  
Erwinsyah Erwinsyah ◽  
Ali Akbar
Keyword(s):  
Quality Of Service ◽  
Service Quality ◽  
Quantitative Data ◽  
Sampling Method ◽  
Analysis Tool ◽  
Questionnaire Data ◽  
Purposive Sampling ◽  
Consumer Complaints ◽  
Physical Defects

Abstract:   The purpose of this study was to compare the quality of service at PT Pos Indonesia and J&T Express in Tenggarong. The problem in this research is the reality that occurs in expedition services and at PT Pos Indonesia and J&T Express in Tenggarong related to consumer complaints such as delivery of goods not on time, checking through the item tracking feature sometimes errors, lost goods during delivery, goods have physical defects when arrive at the destination, the response to consumer complaints is not well served, and so on.This study uses quantitative data obtained from questionnaire data. The number of research samples as many as 100 people using purposive sampling method. The analysis tool uses the Mann Whitney U test.Based on the results of the study indicate that there are differences in service quality at PT Pos Indonesia and J&T Express in Tenggarong. This is evidenced from the results of calculations using SPSS, the Asym Sig value on the tangible dimension is 0.000, Asymp Sig on the empathy dimension is 0.013, Asymp Sig on the responsiveness dimension is 0.001, Asymp Sig on the reliability dimension is 0.013 and Asymp Sig on the guarantee 0.000. This shows that all dimensions have Asymp sig < 0.05, so the hypothesis which states "that there is a difference in service quality between PT Pos Indonesia and J&T Express in Tenggarong" is accepted because it is proven to be true.   Keywords: Service Quality, Tangible, Empathy, Responsiveness, Reliability, Assurance

scholarly journals Strategi Peningkatan Kepatuhan Wajib Pajak kendaraan Bermotor di kantor Samsat Painan

Jurnal Ecogen ◽  
2020 ◽  
Vol 3 (2) ◽  
pp. 344
Author(s):  
Nora Susanti ◽  
Silvia Cania ◽  
Nilmadesri Rosya
Keyword(s):  
Quality Of Service ◽  
Regression Analysis ◽  
Service Quality ◽  
Hypothesis Testing ◽  
Multiple Regression Analysis ◽  
Research Method ◽  
Motor Vehicle ◽  
Sampling Technique ◽  
The One

This research is more towards a strategy in increasing motor vehicle taxpayer compliance in the Pesisir Selatan. Respondents in this study amounted to 75 people who are motor vehicle taxpayers in the Pesisir Selatan Regency and the sampling was done by accidental sampling technique. This research method uses multiple regression analysis and hypothesis testing with a t-test and f test. Compliance with motor vehicle taxpayers in the Pesisir Selatan is influenced by taxpayer awareness and service quality. Partially found that awareness of taxpayers and service quality affects the compliance of motor vehicle taxpayers. And it was found that service quality has the most influence in increasing taxpayer compliance. This means that by increasing the quality of service from the One Roof System office at Painan, it can increase the amount of regional revenue from motorized vehicle ownership.Keywords: compliance of motor vehicle taxpayers, taxpayer awareness, service quality

scholarly journals Effect of Promotion and Service Quality on Customer Satisfaction at PT. Surya Karya Prima in Jakarta

2020 ◽  
Vol 7 (1) ◽  
pp. 65
Author(s):  
Triyadi Triyadi
Keyword(s):  
Quality Of Service ◽  
Statistical Analysis ◽  
Customer Satisfaction ◽  
Service Quality ◽  
Hypothesis Testing ◽  
Hypothesis Test ◽  
Regression Testing ◽  
Analysis Technique

Fulfillment of customer desires becomes very important in determining the quality of service, because what determines whether or not the quality of service is not producers or companies but consumers. This study aims to determine the effect of promotion and service quality on customer satisfaction at PT. Surya Karya Prima in Jakarta. The method used was explanatory research with a sample of 100 respondents. The analysis technique uses statistical analysis with regression testing, correlation, determination and hypothesis testing. The results of this study have a significant effect on customer satisfaction by 38.7%, hypothesis testing obtained significance 0,000 <0.05. Service quality has a significant effect on customer satisfaction by 48.5%, the hypothesis test obtained significance 0,000 <0.05. Promotion and quality of service simultaneously have a significant effect on customer satisfaction by 56.0%, hypothesis testing obtained significance 0,000 <0.05.

scholarly journals PENGARUH KUALITAS PELAYANAN, HARGA DAN KEPUASAN TERHADAP LOYALITAS PASIEN (Studi Kasus Pada Pasien Rawat Jalan Rumah Sakit Premier Bintaro)

2017 ◽  
Vol 13 (1) ◽  
pp. 1-9
Author(s):  
Nurmin Arianto
Keyword(s):  
Quality Of Service ◽  
Linear Regression ◽  
Customer Satisfaction ◽  
Service Quality ◽  
Customer Loyalty ◽  
Reliability Test ◽  
Quality Service ◽  
Service Oriented ◽  
Customer Satisfaction And Loyalty

The needs of service quality hospital intensified as the improvement of the economy and the degree of community health by the Hospital Premier Bintaro must be able to provide quality service oriented to the achievement of customer satisfaction of patients who will eventually cause patients who are loyal. This research aims to find out the influence of the service quality, price and customer satisfaction and loyalty patients. Samples in detail is 100 patients outpatients. Analysis of the data used a validity test and reliability test, classical assumptions, double linear regression, determination coefficient and testing the hypothesis. The research results obtained that the service quality, price and customer satisfaction have impact on customer loyalty good patients partially or simultanously. And to improve the quality of service then increased more focused in terms of reliability and assurance, to increase the value of the offered prices and review more focused at affordable prices and the suitability of the price with the benefits and facilities and improve customer satisfaction patients more focused to the comfort and security of patients so that patients really feel satisfied and loyal to the hospital.Kebutuhan akan layanan rumah sakit bermutu semakin meningkat seiring membaiknya perekonomian dan derajat kesehatan masyarakat oleh maka dari itu Rumah Sakit Premier Bintaro harus dapat memberikan pelayanan yang berkualitas berorientasi pada tercapainya kepuasan pasien yang akhirnya akan menyebabkan pasien yang loyal. Penelitian ini bertujuan untuk mengetahui pengaruh kualitas pelayanan, harga dan kepuasan terhadap loyalitas pasien.Sampel yang di teliti adalah 100 pasien rawat jalan. Analisis data yang digunakan uji validitas dan reliabilitas, uji asumsi klasik,regresi linear berganda, koefisien determinasi dan pengujian hipotesis. Hasil penelitian diperoleh bahwa kualitas pelayanan, harga dan kepuasan memiliki pengaruh terhadap loyalitas pasien baik secara parsial maupun simultan. Dan untuk meningkatkan kualitas pelayanan maka peningkatan lebih difokuskan dalam hal reliability dan assurance, untuk meningkatkan nilai harga yang ditawarkan maka pengkajian ulang lebih difokuskan keterjangkauan harga serta kesesuaian harga dengan manfaat dan fasilitas dan  meningkatan kepuasan pasienlebih difokuskan kepada kenyamanan dan keamanan terhadap pasienagar pasien benar-benar merasa puas danloyal terhadap rumah sakit.  

scholarly journals Pengaruh Kualitas Layanan Terhadap Kepuasan dan Loyalitas Nasabah Pada PT Bank Negara Indonesia (Persero) Tbk Unit Siwa Kabupaten Wajo

Tata Kelola ◽  
2020 ◽  
Vol 7 (2) ◽  
pp. 163-178
Author(s):  
Muh. Syaiful Islam ◽  
Nasir Hamzah ◽  
Amir Mahmud
Keyword(s):  
Quality Of Service ◽  
Customer Satisfaction ◽  
Service Quality ◽  
Path Analysis ◽  
Customer Loyalty ◽  
Descriptive Analysis ◽  
Reliability Test ◽  
Test Results ◽  
Physical Evidence

Tujuan penelitian ini adalah untuk menganalisis pengaruh kualitas layanan melalui (Tangible, Reliability, Responsiveness, assurance, Emphaty) terhadap kepuasan nasabah. Untuk menganalisis pengaruh layanan melalui Tangible, Reliability, Responsiveness, assurance, Emphaty) terhadap loyalitas nasabah. Untuk menganalisis pengaruh kepuasan nasabah terhadap loyalitas. Untuk menganalisis kualitas layanan (Tangible, Reliability, Responsiveness, assurance, Emphaty) melalui kepuasan nasabah pada PT Bank Negara Indonesia (Persero), Tbk Unit Siwa Kabupaten Wajo. Untuk mengimplemasikan tujuan tersebut maka digunakan analisis deskriptif, uji validitas dan uji reliabilitas, uji asumsi klasik, analisis jalur. Hasil penelitian menemukan bahwa kualitas layanan melalui bukti fisik, kehandalan, daya tanggap, jaminan dan empati berpengaruh postif dan signifikan terhadap kepuasan nasabah. Kualitas layanan melalui bukti fisik, kehandalan, daya tanggap, jaminan dan empati berpengaruh positif dan signifikan terhadap loyalitas nasabah. Hasil uji mediasi yang menunjukkan bahwa kepuasan nasabah tidak dapat memediasi pengaruh kualitas pelayanan melalui bukti fisik, kehandalan, daya tanggap, jaminan dan empati terhadap loyalitas nasabah pada PT Bank Negara Indonesia (Persero), Tbk Unit Siwa Kabupaten Wajo. The purpose of this study is to analyze the effect of service quality through (Tangible, Reliability, Responsiveness, Assurance, Emphaty) on customer satisfaction. To analyze the influence of services through Tangible, Reliability, Responsiveness, assurance, Emphaty) on customer loyalty. To analyze the effect of customer satisfaction on loyalty. To analyze service quality (Tangible, Reliability, Responsiveness, assurance, Emphaty) through customer satisfaction at PT Bank Negara Indonesia (Persero), Tbk. Siwa Unit in Wajo Regency. To implement these objectives, descriptive analysis, validity test and reliability test, classic assumption test, path analysis are used. The results of the study found that service quality through physical evidence, reliability, responsiveness, assurance and empathy had a positive and significant effect on customer satisfaction. Quality of service through tangible, reliability, responsiveness, assurance and empathy has a positive and significant effect on customer loyalty. The mediation test results show that customer satisfaction cannot mediate the effect of service quality through tangible, reliability, responsiveness, assurance and empathy for customer loyalty at PT Bank Negara Indonesia (Persero), Tbk. Siwa Unit in Wajo Regency.

scholarly journals Tingkat Kepatuhan Wajib Pajak Badan dalam Memenuhi Kewajiban Perpajakannya Melalui Pemeriksa Pajak, Kesadaran dan Kualitas Pelayanan pada KPP Pratama Semarang Barat

2020 ◽  
Vol 5 (1) ◽  
pp. 1-15
Author(s):  
Belia Natasya Putri ◽  
Ira Septriana
Keyword(s):  
Quality Of Service ◽  
Service Quality ◽  
Tax Compliance ◽  
Research Data ◽  
Significant Positive Effect ◽  
The West ◽  
Tax Audit ◽  
Positive Effect ◽  
Multiple Analysis

The purpose of this study is to determine the level of compliance of the Corporate Taxpayer in meeting tax obligations by increasing tax auditors, awareness and service quality at the West Semarang Pratama Tax Office. This study uses the population of Corporate Taxpayers registered at the West Semarang Pratama Tax Office with a population in 2018 of 11,723 Corporate Taxpayers. The number of samples used was 100 Corporate Taxpayers from the West Semarang Pratama Tax Office. In this study, the authors used multiple analysis tools to analyze the research data. This study has the result that there is a significant influence between tax auditors with taxpayer compliance, which means that more tax auditors can make taxpayers have increased awareness. The second hypothesis is that there is a significant positive effect between tax awareness and tax compliance. This means that the higher the level of tax awareness, the higher the taxpayer compliance. The last hypothesis has the result that there is a significant positive effect between service quality with taxpayer compliance. These results can be interpreted that if the quality of service for taxpayers has increased the taxpayers will be more obedient. Keywords : Tax Audit; Awareness; Service Quality; Tax ComplianceTujuan dari penelitian ini adalah untuk menentukan tingkat kepatuhan WP Badan dalam memenuhi kewajiban pajak dengan meningkatkan pemeriksa pajak, kesadaran dan kualitas layanan di KPP Pratama Semarang Barat. Penelitian ini menggunakan populasi pada WP Badan yang terdaftar di KPP Pratama Semarang Barat dengan jumlah populasi pada tahun 2018 sejumlah 11.723 WP Badan. Jumlah sampel yang digunakan adalah 100 WP Badan dari KPP Pratama Semarang Barat. Dalam penelitian ini penulis menggunakan alat analisis berganda guna menganalisis data hasil penelitian. Penelitian ini mempunyai hasil yaitu bahwa ada pengaruh yang signifikan antara pemeriksa pajak dengan kepatuhan wajib pajak, yang mempunyai arti bahwa lebih banyak pemeriksa pajak yang dapat membuat para wajib pajak itu mempunyai kesadaran yang meningkat. Hasil hipotesis yang kedua yaitu ada pengaruh positif signifikan antara kesadaran pajak dengan kepatuhan wajib pajak. Hal tersebut mempunyai arti bahwa semakin tinggi tingkat kesadaran pajak, maka semakin tinggi kepatuhan wajib pajak. Hipotesis yang terakhir mempunyai hasil yaitu ada pengaruh positif yang signifikan antara kualitas layanan dengan kepatuhan wajib pajak. Hasil tersebut dapat diartikan bahwa jika kualitas layanan terhadap wajib pajak mengalami peningkatan maka wajib pajak akan semakin patuh.Kata Kunci: Pemeriksa Pajak; Kesadaran; Kualitas Layanan; Kepatuhan Pajak

Sign in / Sign up

Export Citation Format

Share Document