scholarly journals PENGARUH SANKSI, KESADARAN PERPAJAKAN DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK BUMI DAN BANGUNAN DI KABUPATEN KERINCI

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 7 (2) ◽  
Author(s):  
Cindy Apriani Chandra, Rizka Indri Arfianti

Motor Vehicle Tax is a motor vehicle that can be used for two-wheeled motor vehicles or more. Based on data obtained from the DKI Jakarta Regional Tax and Retribution Agency, the plan for the acceptance of Vehicle Tax is expected to be higher every year, but at the time of the realization of the DKI Jakarta Provincial Motor Vehicle Tax receipts the discrepancy between the plan and the realization. The purpose of this research are To know if understanding of taxation, the quality of public tax, and tax penalties effects tax compliance of two-wheeled motor vehicle taxpayers. This research uses multiple regression analysis method. Data and information obtained from the questionnaires filled out by 100 respondents who works as ojek online driver in DKI Jakarta.  The test method is performed using Likert Scale; Software SPSS 20; Validity and Reliability Test; F Test; t Test; R2 Test and the classical Assumption Test. The results of this study indicate that (1) There is no enough evidence that the understanding of taxation effects tax compliance of two-wheeled motor vehicle taxpayers. (2) There is evidence that the quality of public tax services affects tax compliance of two-wheeled motor vehicle taxpayers. (3) There is no evidence tax penalties effects tax compliance of two-wheeled motor vehicle taxpayers.Keywords: Understanding of Taxation, The Quality of Public Tax Services, Tax Penalties, Tax Compliance


Jurnal Ecogen ◽  
2020 ◽  
Vol 3 (2) ◽  
pp. 344
Author(s):  
Nora Susanti ◽  
Silvia Cania ◽  
Nilmadesri Rosya

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


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>


2020 ◽  
Vol 1 (2) ◽  
pp. 121
Author(s):  
Nonie Afrianty

Islamic branding as an attraction for consumers to buy. Muslim consumers are required to be selective in choosing products to consume. Halal label on product packaging does not necessarily guarantee the halal product. Some people do not see the product ingredients in buying consumer products tend to follow the Trand and the properties obtained from these products. This study aims to determine the effect of Islamic Branding and Product Ingredients Against Interest in Buying HNI-HPAI Products in Bengkulu City, the population that is the object of this research is the Consumer of HNI-HPAI Products at Al-Fatih Business Center II HPAI Bengkulu City, The samples used are as many as 94 people were sampled in this study, using the accidental sampling method. The analytical method used in this study is the multiple regression analysis method with the application of SPSS16. The results of the research are based on partial hypothesis testing (t test) showing that the Islamic Branding and Product Ingredients variables significantly influence buying interest. The results of the F test Islamic branding and product ingredients together have a positive and significant effect on buying interest. This can be seen in the calculated F value of 70.676 and a significant value of 0.000 <0.05. Determination Coefficient Test Results (R2) obtained Rsquer of 0.608. This shows that the dependent variable of buying interest can be explained by the Islamic Branding and Product Independent variables at 60.8% while 39.2% is explained by other factors outside the studied variables.


2017 ◽  
Vol 2 (3) ◽  
pp. 391-400
Author(s):  
Rianto Nurcahyo ◽  
Dennis Andry ◽  
Kevin Kevin

The purpose of this study is to identify and understand the factors that can influence the intention to purchase through trust, price, and service quality on consumers Bhinneka.com. This research uses quantitative approach by distributing questionnaires to 100 respondents Bhinneka.com. Data analysis method used in this research is simple and multiple regression analysis. The result shows that the three variables used have a positive influence on intention to purchase variable. The most dominant variables in explaining the variation of intention to purchase are service quality variable of 35.5%, the price of 17.2%, and trust of 24.6%. Keywords: service quality, price, trust, intention to purchase


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.


The Winners ◽  
2019 ◽  
Vol 20 (2) ◽  
pp. 111
Author(s):  
Freddy Pandapotan Simbolon

The objective of this research was to examine the impact of halal labels, prices, and brand on the purchase decision to buy Bakso Wagyu in Kota Wisata Cibubur. It used associative research, and data were collected through a field survey from the Bakso Wagyu outlet in Kota Wisata Cibubur. A set of questionnaires was distributed to 96 customers of Bakso Wagyu outlet in Kota Wisata Cibubur. Multiple regression analysis assessed the impact on purchase decisions of three key constructs of the halal label, price, and brand. The analysis method used correlation analysis, multiple regressions, and hypothesis testing. The results show three components, namely halal label, price, and brand, simultaneously have a significant influence on the purchase decision. However, the halal label was a variable. That are has the most dominant impact. This research indicates the results that halal labels are important for imported products that are consumed by Indonesian people who are mostly Muslim.


2019 ◽  
Vol 11 (2) ◽  
pp. 248-261
Author(s):  
Handy Andriyas ◽  
Gerardus Herlangga Himawan

This study aims to determine the influence of consumer perceptions of the quality of Gravindo's electronic services to the intentions of Ragnarok Online Gravindo's consumer complaints. Methods of data analysis using multiple regression analysis. The sampling technique used in this study was nonprobability sampling, with the type of purposive sampling type judgment sampling, therefore the researchers choose respondents who had played Gravindo Ragnarok Online with the reason that the respondents knew and felt the services Gravindo provided in Gravindo's Ragnarok Online game. The number of respondents is 100 people. The results of multiple regression analysis show that from the four dimensions of electronic service quality variables (reliability, customer service, security, and web design) conducted by Gravindo, there are only three dimensions that significantly influence consumer complaint intentions, namely reliability, customer service, and security. This result also shows that Gravindo still needs to improve the quality of electronic services to be able to reduce consumer complaint intentions and be able to increase customer satisfaction going forward. Based on the results of the study, the quality of electronic services carried out by Gravindo had an effect of 78.4% on consumer complaint intentions. Keywords: Electronic Service Quality, Consumer Complaint Intentions


2019 ◽  
Vol 11 (03) ◽  
pp. 78-86
Author(s):  
Endah Yunianti ◽  
Sri Yuni Widowati ◽  
Aprih Santoso

This study was motivated by the decline in targets at PT. Mod Indi Semarang. For this reason, the problem can be formulated is how the sewing part efforts improve Employee Performance so that production is achieved. The purpose of this study was to analyze the influence of the Work Environment, Leadership, and Motivation on Employee Performance in the part of sewing production at PT. Indo Mod Semarang. The population of this study was 420 production employees at sewing PT. Indo Mod Semarang. The sample used in this study was 81 respondents using purposive sampling technique, which is a sampling technique that provides an opportunity to become a member of the sample with certain criteria. Then the method of collecting data through questionnaires and data analysis using SPSS 22 which includes tests of validity, reliability, classic assumption tests, multiple regression analysis, hypothesis testing using a t-test, F test, R2 test. The results of this study indicate that all independent variables, namely Work Environment, Leadership, and Motivation have a positive and significant effect on employee performance. Based on the determination coefficient value of 0.884, it is known that in this study the Work Environment, Leadership, and Motivation has a consequent on the variable employee performance of 88.4% while the rest, which is 11.6% is influenced by other variables that are not explained.


2018 ◽  
Vol 2 (2) ◽  
pp. 81-87
Author(s):  
R. Poppi Rustanti ◽  
Desty Alfianti

This study aims to identify the quality of service provided by the company, to identify the complaints handling done by the company and to analyze the effect of the service quality of the company on the complaints experienced by the customers of PDAM Tirta Pakuan Bogor City. The method used in this research is quantitative by means of survey research. This research was conducted at PDAM Tirta Pakuan Bogor City, precisely at No. Siliwangi Street. 121 Bogor 16142, West Java. The sampling technique used in this research is nonprobability sampling technique by purposive sampling. Determination of the number of samples by Gay and Diehl (1992) and Kerlinger and Lee (2000). Validity and reliability test was submitted to 30 respondents with Product Moment formula from Pearson and Alpha Cronbach. Quantitative data are presented in the form of frequency tables. The statistical test was performed with SPSS program version 20 with Rank Spearman's correlation test and statistical test of multiple regression analysis. Based on the results of research shows that the service quality of Tirta Pakuan PDAM Kota Bogor is good. This is seen from the results of the distribution of research data showing the attitude of some respondents agree with the services provided by looking at customer complaints data that can be overcome by the company. The results of multiple regression analysis showed that the overall of each of the indicator variables give effect of 19.6% to the level of complaints experienced by customers with the value of r count more than 0.361 with a confidence level of 5% and the value of cronbach alpha greater than 0, 60.


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