scholarly journals Faktor-Faktor yang Mempengaruhi Kemauan Wajib Pajak Orang Pribadi dalam Membayar Pajak pada Pasca Kebijakan Tax Amnesty

2018 ◽  
Vol 1 (1) ◽  
Author(s):  
Sungkono Sungkono ◽  
Slamet Sugiyanti

Many factors affect the willingness to pay taxes for taxpayers. Severalprevious studies have presented different results on these factors. Thisstudy aims to obtain empirical evidence about the factors that affect thewillingness to pay taxes on the taxpayers of individuals who performfree work in DJP Kanwil DIY. Samples taken in the research as manyas 100 taxpayers in the scope of 5 KPP in DIY. Data were collectedthrough questionnaires and analyzed using multiple regression. Theresults showed that the variable awareness of paying taxes, knowledgeand understanding of tax laws, perceptions of the effectiveness of thetax system, the quality of service tax officers and tax sanctions have apositive effect on the willingness to pay taxes.Keywords: tax awareness, tax knowledge, perception of the tax system, the quality of tax services, the willingness to pay taxesJEL Classification: E17, E62, H25, K34

Author(s):  
Ari IRAWAN ◽  
Minda SEBAYANG

The purpose of this study was to determine the variables that influence the willingness to pay taxes, namely awareness of paying taxes, knowledge and understanding of tax regulations, good perceptions of the tax system, and quality of service to taxpayers. The method used in this research is convenience sampling method. The conclusion in this study is that the variable awareness of paying taxes, knowledge and understanding of tax regulations, a good perception of the tax system, and the quality of service to taxpayers have a positive and significant influence on willingness to pay taxes at KPP Pratama Medan Belawan. taxes, knowledge and understanding of tax regulations, a good perception of the tax system, and the quality of service to taxpayers by 40.9% and the remaining 59.1% is influenced by other factors not examined in this study.


Biomedika ◽  
2011 ◽  
Vol 3 (2) ◽  
Author(s):  
Edi Karyadi

Until now there is no standard for measuring the standard willingnesss to pay of patients and patient satisfaction for the quality of dental care. Research purposes to assess the magnitude of willingness to pay for outpatient dental care and want to test the factors that affect willingness to pay for outpatient dental care at the Muhammadiyah Medical Center (MMC UMS). This study was observational analytic study with cross-sectional approach, where all the variables studied were observed at the same time. The study population was patients who received outpatient dental care with simple random sampling. To the adequacy of the sample required a minimum sample size of 120. The data collection by questionnaire content validity technique. The results showed 60.8% of patient education level is college. The average patient’s willingness to pay for dental care Rp.60.833. The average satisfaction score of patients on dental health servicesis 77.35 (including the high satisfaction category). While the average patient income for Rp.2.110.417. Statistical analysis proves’ there is a positive correlation’ between service quality and willingness to pay for dental care patients (r=0247, p <0.05). In this study also proves’ there is a positive correlation’ between the patient and the willingness to pay in comedental care (r=0.730, p <0.05). With the regression test showed the ‘threev ariables (education, income and quality of service)’ jointly able to predict variations in the willingness of patients to pay for 59.7% and statistically  t regression model (valid) (p <0.001).Keywords: education, income, quality of service, willingnestopay


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


2020 ◽  
Vol 5 (3) ◽  
pp. 98-105
Author(s):  
Motasem Saleh ◽  
H. Kabalan

This study aimed to know the dimensions of labor turnover (low morale, poor employees training, payment, job satisfaction) and study the effect of these dimensions on the quality of service in hotels. The results of multiple regression show that there is an effect of dimensions labor turnover on quality of service. Correlation between labor turnover and tangibility was the strongest and there is a moderate relationship between labor turnover and each of responsibility, reliability, assurance, and empathy.


Author(s):  
Sofiati Sofiati

The objective of this study is to test the relationship beetween quality service with customer satisfaction and loyalty .The subject matter we addressed three research questions. The first was: is quality quality service positif relatonship with customer satisfaction? The second research question addressed was: is customer satisfaction positif relationship with customer loyalty?Our the third research question was: is quality service positif directly with customer loyalty? Quality service is measured with SERVQUAL in five dimensions: tangibles, reability, responsiveness,assurance, and empathy.The population covers 800 students PTS “X”, while the taken sample was 210 students PTS “X”. The sample that used in this study is master of management student in management program and accounting program in PTS “X”. The data were analyzed by using Structural Equation Modelling (SEM). Empirical evidence supports the first hypothesis that the quality of service (Service Quality) consisting of; physical evidence, reliability, responsiveness, assurance, and empathy have a significant positive relationship with satisfaction. With the increasing quality of service provided by the management of PTS “X” then will also increase student satisfaction. Empirical evidence does not support the two hypothesis that Satisfaction has a positive relationship with Loyalty. This conclusion means that students who feel satisfaction does not necessarily have a sense of loyalty to the alma mater. Empirical evidence does not support the three hypothesis that states Quality has a positive relationship with Loyalty. This conclusion means that to increase customer loyalty, it is not enough to only pay attention to the quality of services, but more important is to increase customer satisfaction.


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.


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