scholarly journals Persepsi Kegunaan, Kemudahan, Keamanan dan Kerahasiaan, Serta Kepuasan Wajib Pajak Pengguna E-Filing dan Non E-Filing untuk Pajak Tahunan Orang Pribadi

2021 ◽  
Vol 7 (1) ◽  
pp. 94-112
Author(s):  
Ria Adhi Pramesti ◽  
Sukirman Sukirman ◽  
Icuk Rangga Bawono

This study aimed to compare the perceived usefulness, perceived convenience, perceived security and perceived satisfaction of tax payers between users of e-filing and non e-filing. The research located in Tax Office (KPP) Pratama Purwokerto, using primary data and secondary data collected by survey method. The registered taxpayers to use e-filing are 17.831 and the non e-filing are 44.332. Paired t-test was used to compare each variable between users of e-filing and non e-filing. Based on the analysis, it is can be concluded that: (1) there is no difference in perceived usefulness, users of e-filing and non e-filing has the perception that reporting tax return online and manual are equally useful; (2) there is a difference in perceived convenience, the user has a perception that the use of e-filing is more convenience than the manual; (3) there is a difference in perceived security, the user has a perception that the use of e-filing is more secure and confidential than the manual; (4) there is no difference in perceived satisfaction, either the e-filing and non e-filing are equally satisfied; and (5) as a whole, there are differences of perception between users of e-filing and non e-filing, so it can be concluded that the benefits of the usefulness of e-filing is influenced by variables of usability, convenience, security, confidentiality and satisfaction of taxpayers on e-filing.

2020 ◽  
Vol 3 (2) ◽  
pp. 151-162
Author(s):  
Ria Adhi Pramesti ◽  
Sukirman Sukirman ◽  
Icuk Rangga Bawono

Objective – Tax reporting through the Annual Tax Return (SPT) is one of the obligations of taxpayers as mandated by the Indonesian Taxation Law. Along with the development of science and technology, technological innovation has been adopted as a form of internet-based taxation service called the e-filing system. This study is aimed to compare the perceived usefulness, convenience, security and satisfaction of taxpayers between users of e-filing and non e-filing. Design/methodology – Primary and secondary data are collected through survey method in Tax Office (KPP) Pratama Purwokerto, Central Java Province, Indonesia. The registered taxpayers using e-filing are 17,831 and the non e-filing are 44,332. Paired t-test was used to compare each variable between users of e-filing and non e-filing.Results – The findings reveal that there is no difference in perceived usefulness between the users of e-filing and non e-filing in that reporting tax return online and manual are equally perceived useful. Nevertheless there is a difference in the perceived convenience and security whereby users perceived that the use of e-filing is more convenient, secure and confidential than the manual. Furthermore there is no difference in the perceived satisfaction whereby users are equally satisfied either with the e-filing and non e-filing. As a whole, there are differences of perception between users of e-filing and non e-filing, hence it can be concluded that the benefits of the usefulness of e-filing is influenced by variables of usability, convenience, security, confidentiality and satisfaction of taxpayers on e-filing.


2016 ◽  
Vol 16 (1) ◽  
pp. 24
Author(s):  
Fitri Lestari

The development modes of transportation in Indonesia led to competition in the various modes such as by land; sea and air were increasing. Railway is one mode of transportation, especially as the most dominated by the passenger in Bandung. Due to higher competition pattern, efforts were made to improve passenger satisfaction. Various complaints can occur, and will increase if not addressed promptly so that the company should seek to restore service (service recovery) that passengers are satisfied. This study was conducted to determine how the implementation of the program service recovery Argo Gede Train, perceived satisfaction of passengers and how much influence the program service recovery on customer satisfaction.The object of this research was Argo Gede Train passenger route Bandung-Jakarta. The independent variable in this study was a service recovery program (X), and the dependent variable was customer satisfaction (Y). The type of research was descriptive verification, through explanatory survey method with simple random sampling technique, and 100 respondents were analyzed by linear regression analysis. The data used in this study are primary data and secondary data, with data collection through interviews, direct observations, and questionnaires' research, and literature studies. The results showed in the service recovery program, has improved the accuracy of the biggest scores. The results showed that the service recovery program has the effect of 47.80% on customer satisfaction to note that the service recovery program has a significant impact on customer satisfaction.  Keywords: Service Recovery, Customer Satisfaction    


Author(s):  
Indri Aprilia ◽  
Edy Prasetyo ◽  
Bambang S. Mulyatno

ABSTRAKTujuan penelitian ini untuk menganalisis pengaruh penggunaan faktor-faktor produksi lahan, benih, pupuk Phonska, pupuk Za, pestisida, dan tenaga kerja terhadap hasil produksi usahatani semangka merah dan semangka kuning, serta untuk menganalisis tingkat efisiensi ekonomi penggunaan faktor-faktor produksi usahatani semangka merah dan usahatani semangka kuning. Penelitian dilaksanakan pada bulan November 2017 di Gapoktan Ngudi Santoso Desa Bakalan Kecamatan Dukuhseti Kabupaten Pati. Metode penelitian yang digunakan adalah metode survei. Penentuan jumlah responden dilakukan dengan metode slovin, kemudian dari hasil tersebut ditetapkan sebagai kuota dengan metode quota sampling. Data yang digunakan adalah data primer dan data sekunder. Data primer diperoleh dari responden dengan wawancara menggunakan panduan kuesioner. Data sekunder diambil dari sumber atau instansi-instansi terkait serta dari pustaka lain yang berhubungan dengan penelitian ini. Analisis data menggunakan fungsi produksi model Cobb-Douglas, analisis regresi linier berganda dan independent sample t-test. Hasil dari penelitian yaitu penggunaan faktor-faktor produksi luas lahan, benih, pupuk Phonska, pupuk ZA, pestisida dan tenaga kerja secara serempak berpengaruh terhadap produksi semangka merah dan semangka kuning. Nilai signifikansi t-test efisiensi ekonomi lahan, benih, pupuk Phonska, pupuk ZA, pestisida, dan tenaga kerja usahatani semangka merah dan semangka kuning berturut-turut adalah 0,001; 0,002; 0,000; 0,000; 0,000; dan 0,000. Berdasarkan nilai tersebut menunjukkan bahwa terdapat perbedaan yang signifikan.Kata Kunci: efisiensi ekonomi, faktor-faktor produksi, semangka merah, semangka kuning.ABSTRACTThe purpose of this study was to analyze the influence of the use of factors of land production, seeds, Phonska fertilizer, Za fertilizer, pesticides, and labor on the production of red watermelon and yellow watermelon farming, and to analyze the level of economic efficiency using the factors of red watermelon farming production. and yellow watermelon farming. The study was conducted in November 2017 at Ngudi Santoso Gapoktan Bakalan Village, Dukuhseti District, Pati Regency. The research method used is the survey method. Determination of the number of respondents is done by the Slovin method, then the results are determined as quota with the quota sampling method. The data used are primary data and secondary data. Primary data was obtained from respondents by interview using a questionnaire guide. Secondary data is taken from sources or related agencies as well as from other literature related to this research. Data analysis used the Cobb-Douglas model production function, multiple linear regression analysis and independent sample t-test. The results of the study, namely the use of factors of production of land area, seeds, Phonska fertilizer, ZA fertilizer, pesticides and labor simultaneously affect the production of red watermelon and yellow watermelon. The significance value of the t-test is the economic efficiency of land, seeds, Phonska fertilizer, ZA fertilizer, pesticides, and red watermelon and yellow watermelon farming labor. successively is 0.001; 0.002; 0,000; 0,000; 0,000; and 0,000. Based on these values indicate that there are significant differences.Keywords: economic efficiency, production factors, red watermelon, yellow watermelon


2020 ◽  
Vol 21 (2) ◽  
pp. 63-67
Author(s):  
Susantriana Dewi

Abstract— Janggelan farming is mostly carried out under pine stands, but the feasibility of this farming has never been done, besides that, the production factors that affect farming are also unknown, so it needs research that can be used as a basis to determine the steps to be taken in farming to increase the income of janggelan farmers so that worthy of being occupied by the community around the pine forest. The purpose of this study was to determine the feasibility and production factors that affect janggelan farming in the pine forest area. The method used in this research is a survey method to collect primary data and secondary data. Data were analyzed using the F test and t test. Based on the research results, it was found that the cultivation of janggelan under pine stands was feasible. The biggest factor affecting the production of janggelan is the use of manure.  Keywords—: Feasibility; farming; janggelan; pine forest.


Author(s):  
Stevanus Marelly Siahainenia ◽  
Dionisius Bawole ◽  
Eygner Gerald Talakua

The purpose of this study was to find out the function of cold storage in stabilizing fish prices in Ambon City, analyzing optimal production levels of various types of dominant fish, and analyzing the level of efficiency of utilization of cold storage and auxiliary machinery. This study uses the survey method. Primary data collection through questionnaires is built empirically while secondary data is obtained from several agencies related to this study. The research sample was drawn by exhausting sampling, amounting to 6 cold storage units in Ambon City. The role of cold storage to stabilize fish prices was analyzed using a qualitative descriptive approach, while the quantitative techniques used included analysis of optimization of cold storage production with linear programming and analysis of the efficiency of utilization of cold storage. The results of the study show that cold storage has not played a role properly to stabilize fish prices in Ambon City. To achieve optimal use of production factors, the cold storage management needs to reduce the raw material by 24,915.9 kg / month; 7 HOK / month workforce; cold storage storage space capacity of 2.09 kg / month; and demand for flying fish 1,402.6 kg / month, while the use of production factors efficiently (fully utulized) is the capacity of the freezing machine, demand for tuna, skipjack, and cob. The level of technical efficiency of the utilization of cold storage facilities is reached, the total use of installed capacity must be proportional to the capacity used.


2016 ◽  
Vol 8 (1) ◽  
pp. 75-91 ◽  
Author(s):  
Shelby Devina ◽  
Waluyo Waluyo

The objective of this research was to examine the effect of perceived usefulness, perceived ease of use, speed, security and privacy and readiness technology tax payers information to e-Filing usage. The object of this study is the individual tax payers in Tangerang City, Karawaci District. The selection of the sample is determined based on convenience sampling method. Data used in this study was primary data, id est: questionnaires. The respondent in this study were 110. Data analysis technique in this study using multiple linear regression. The result of this study were (1) perceived usefulness have a significant impact towards e-Filing usage; (2) perceived ease of use have a significant impact towards e-Filing usage; (3) speed does not have a significant impact towards e-Filing usage; (4) security and privacy does not have a significant impact towards e-Filing usage; (5) readiness technology tax payers information does not have a significant impact towards e-Filing usage; (6) perceived usefulness, perceived ease of use, speed, security and privacy and readiness technology tax payers information all simultaneously, have a significant impact towards e-Filing usage. Keywords: e-Filing usage, perceived usefulness, perceived ease of use, readiness technology tax payers information, security and privacy.


ZOOTEC ◽  
2014 ◽  
Vol 34 (2) ◽  
pp. 10
Author(s):  
Richie A.F. Osak ◽  
V V.J Panelewen ◽  
J. Pandey ◽  
I. D.R Lumenta

ABSTRACT THE EFFECT OF HOUSEHOLD INCOME ON MEAT CONSUMPTION (BEEF, PORK AND CHIKEN) AT THE VILLAGE OF SEA I, PINELENG DISTRICT.This study aims to determine the magnitude of meat consumption (beef, porl and chiken) of household based on income levels in the Village of Sea I, Pineleng district and to determine the effect of household income on meat consumption (beef, porl and chiken) in the Village of Sea I, Pineleng district. Formulation of research problem is how much they purchased meat (beef, porl and chiken) consumption household in the Village of Sea I, Pineleng district. This study was conducted in the Village of Sea I, Pineleng district. Study was conducted using a survey method, and data were obtained through primary data and secondary data. Determination of the location (rural sample) in the study was conducted by purposive sampling method. Number of samples used in this study were 30 people. Data of this study were analyzed by descriptive and mathematical analysis methods. Income indicated the amount of income earned in a month household, whether they were from the household head or sourced from other household members who work and earn income. From the money earned, the highest number of respondents had incomes between 1.000.000 to 3.000.000/month with the percentage of 70 %, while the number of respondents with the smallest income was less than 1.000.000/month with the percentage of 16.67 %. The difference of income held by the respondents in the Village of Sea I, would have an impact on the amount of meat purchases each month. This was in accordance with the opinion Sukirno (2002) stating that most of the disposable income is used to buy food and clothing. Most of the meat consumed by people in the Village of Sea I was pork and chicken meat compared to beef, it was because the price of beef was relatively expensive compared to the price of pork and chicken meat. Based on research results, pork was the most meat consumed by family respondents about 21 families with the percentage of 70 % of respondents, followed by chicken meat about 18 families with the percentage of 60 % of respondents, and beef by 8 families with the percentage of 26 respondents, 67 % of domestic poultry and meat about 6 families with the percentage of 20 % of respondents. Based on the results of research, it can be concluded that household income significantly affect the consumption of meat in the Village of Sea I, Pineleng district and the average consumption of meat in the Village of Sea I, Pineleng district was about 8,9  kg/capita/year, below the national target of 10,3  kg/capita/year.   Key Words : Household income, meat consumption, Sea I Village.


2012 ◽  
Vol 3 (1) ◽  
pp. 461
Author(s):  
Robert Tang Herman

The purpose of this research is to provide conceptual and infrastructure tools for Dinas Pariwisata DKI Jakarta to improve their capabilities for evaluating business performance based on market responsiveness. Capturing market responsiveness is the initial research to make industry mapping. Research steps started with secondary research to build data classification system. The second is primary research by collecting the data from market research. Data sources for secondary data were collected from Dinas Pariwisata DKI, while the primary data were collected from survey method using quetionaires addressed to the whole market. Then, analyze the data colleted with multivariate analysis of variance to develop the mapping. The result of cluster analysis distinguishes the potential market based on their responses to the industry classification, make the classification system, find the gaps and how important are they, and the another issue related to the role of the mapping system. So, this mapping system will help Dinas Pariwisata DKI to improve capabilities and the business performance based on the market responsiveness and, which is the potential market for each specific classification, know what their needs, wants and demand from that classification. This research contribution can be used to give the recommendation to Dinas Pariwisata DKI to deliver what market needs and wants to all the tourism place based on this classification resulting, to develop the market growth estimation; and for the long term is to improve the economic and market growth.


2014 ◽  
Vol 8 (3) ◽  
Author(s):  
Arian Sumando Butarbutar ◽  
Harijanto Sabijono ◽  
Heince R.N Wokas

This study aims to determine the effect of taxpayer understanding and awareness of tax benefits to the restaurants taxpayer pays taxes . Sources of data used in this study is primary data derived from taxpayer restaurant in Tomohon. The analytical method used is multiple regression analysis. The results of the regression analysis resulted in the equation r Y = 8.000 + 0.136 X1 + 0.440 X2 . R2 value of 0.303 indicates the proportion of the taxpayer contributes understanding and awareness of tax benefits to the restaurants taxpayer pays tax at a restaurant in Tomohon 30.3 %. And korelsi coefficient ( r) of 0.550 . Hypothesis testing using t-test showed that no taxpayer understanding partial effect on consciousness taxpayer pays tax while the restaurant in Tomohon city restaurant tax benefits significantly influence the consciousness of the top tax payers in the city of Tomohon.


2019 ◽  
Vol 7 (1) ◽  
pp. 14
Author(s):  
Fitri Yuni Lestari ◽  
Raden Hanung Ismono ◽  
Fembriarti Erry Prasmatiwi

The research aimed to analyze financial feasibility and development prospect of nutmeg farming in Lampung Province.  This research was conducted in Gisting Subdistrict of Tanggamus Regency in which data was collected in September 2017 until October 2017 by survey method.  This research used primary and secondary data.  Primary data was used to answer financial feasibility analyze purpose and obtained by interview technique using questionnaires.  Secondary data in the past seven to night years was used to answer the purpose of prospect development of nutmeg farming.  The samples size of this research was 30 nutmeg farmers using simple random sampling.  The data was analyzed by financial feasibility and time series linier with ARIMA model.  The results of the study showed that the nutmeg farming was feasible, and development prospect of nutmeg farming based on production and nutmeg seeds export had a good potential for the future. Key words: ARIMA, development, financial, nutmeg, prospect


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