scholarly journals E-Filing, Kualitas Pelayanan, Sanksi Perpajakan dan Kepatuhan Wajib Pajak Orang Pribadi

2021 ◽  
Vol 31 (12) ◽  
pp. 2988
Author(s):  
Ni Luh Putu Rika Yuniasih ◽  
I Ketut Jati

One of the effective methods and has great potential in increasing taxpayer compliance is tax reform. The purpose of this study was to determine the effect of the implementation of e-filing, the quality of tax services, and tax sanctions on the level of compliance of individual taxpayers. The population of this study is an individual taxpayer registered at the Tax Service Office (KPP) Pratama Denpasar Timur, amounting to 108,902 people. The sampling technique used is incidental sampling which takes 100 samples. Data was collected through the distribution of questionnaires. The analytical method used is Partial Least Square (PLS) Path Modeling with SmartPLS 3.0 analysis tool. The results of this study indicate that the higher the level of use in the application of e-filing, the higher the level of quality of tax services, and the more firm and fair in the application of tax sanctions, the higher the level of compliance of individual taxpayers. Keywords : E-Filing; Service quality; Tax Sanctions; Individual Taxpayer Compliance.

2017 ◽  
Author(s):  
Hary Hermawan

Loyalty has become a serious concern for the managers of tourist villages because the loyalty of tourists is a guarantee of tourism business to be sustainable. The purpose of this study is to examine how the loyalty of tourists can be created by the factors of the tourist attraction, safety, and amenities, with loyalty as an intervening, on the model of Community-Based Tourism development in Gunung Api Purba Nglanggeran Tourism Village. The analytical method used is path analysis with Partial Least Square (PLS). The results showed that the tourist attraction is a dominant factor that gives a positive influence on the loyalty of tourists through intervention variable satisfaction. Other factors studied, namely safety and tourist facilities are not proven to affect the loyalty of tourists. This research recommends that loyalty of tourists can be achieved through efforts to improve the quality of tourist attraction.


2020 ◽  
Vol 9 (1) ◽  
pp. 38-45
Author(s):  
Ayu - Retnowati ◽  
Prabowo Yudo Jayanto

This study aims to determine the effect of Inflation, Gross Domestic Product (GDP), Operational Income Operating Cost (BOPO), Financing to Deposit Ratio (FDR) and Capital Adequacy Ratio (CAR) to Non Performing Financing (NPF). The population in this study were 13 Islamic Commercial Bank in Indonesia in year 2012-2015. The sample selection used purposive sampling technique which resulted in 9 banks and the analysis units were 36. Data collection method used in this research was documentation. Data analysis method used was Structural Equation Modeling (SEM) with Partial Least Square (PLS) with SmartPLS 3.0 analysis tool. The results show that the inflation, GDP, and FDR variables do not significantly influence NPF. BOPO variable has a positive and significant influence to NPF. CAR variable has a negative and significant influence to NPF. The conclusion shows that the inflation, GDP, and FDR variables do not significantly influence NPF. Variables of BOPO and CAR have significant influence to NPF. 


2021 ◽  
Vol 19 (2) ◽  
pp. 394-403
Author(s):  
Endang Suswati ◽  

The success of the banking industry in a crisis such as the Covid pandemic is highly dependent on employee performance. Employee performance in banking companies will increase employee efficiency and productivity. Employee performance improvement can be formed through accuracy in Work Placement and providing Work Motivation. Work Placement and employee motivation to improve performance are still debated in previous studies. Based on previous research gaps, this study aims to determine the effect of Work Placement and Work Motivation on Employee performance and to determine the effect of Work Placement on Employee performance through Work Motivation in employees of a government bank in Kediri, East Java, Indonesia. The number of respondents in this study was 58 people who were obtained by using the saturated sampling technique for employees. The data collection method used a questionnaire with PLS (Partial Least Square) analysis tool. The results of this study indicate that employee placement and work motivation influence the employee performance of a bank company. However, the Work Motivation variable as a moderating variable cannot be proven because there is no influence between the Work Placement variable on Work Motivation. The next researcher can retest and develop the concepts used in this research to contribute to the development and renewal of management science.


2015 ◽  
Vol 1 (9) ◽  
pp. 622
Author(s):  
Rizky Pratama Putra ◽  
Sri Herianingrum

This study aims to determine the influence of the Islamic service quality on customer satisfaction and loyalty switching intentions moderated by religious knowledge level in in Customer of BRISyariah Bank in Surabaya.The research method used is quantitative approach. This research use a total of 96 customers of BRISyariah Surabaya. Customer characteristics used are Moslem, registered as a funding or deposit customer for at least a year. The sampling technique is purposive sampling. This research uses a method PLS (Partial Least Square).The results showed that Islamic service quality has a positive and significant impact on customer satisfaction. Other results showed that customer satisfaction has significant impact to customer loyalty and Islamic service quality has significant effect on customer loyalty. This results in accordance with the theory of Othman and Owen that CARTER could be used to measure the quality of service on Islamic Banking. Suggestion for the BRISyariah Bank in Surabaya should maintain and improve its service quality in order to improve satisfaction and form a loyal customer. For further research, can be done by adding another variable which affect customer satisfaction and loyalty.


2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Lukiyana Lukiyana ◽  
Arsinta Arsinta

<p>This study aims to analyze the effect of service quality on patient satisfaction BPJS users, analyze the service of administrative personnel to satisfaction, analyze the influence of the quality of medical workfor the user satisfaction BPJS.Kualitas service is a form of service provided by the service provider, in this case the hospital, with the quality of this service will impact on patient satisfaction. Research location at MH.Thamrin Hospital by taking samples of 100 patients using BPJS questionnaire. In this research using sampling technique using probabily sampling and data analysis method used in this research is PLS (Partial Least Square) 3.0. The result of this research is that the service of administration personnel is significant to the satisfaction of BPJS patient, the quality of the work of medical personnel is significant to the satisfaction of BPJS patient, the patient's trust is significant to the satisfaction of BPJS patient.</p><p>Keywords: Customer Satisfaction, Trust, Work Quality</p>


2019 ◽  
Vol 7 (1) ◽  
pp. 5-22
Author(s):  
Etika Rosy ◽  
M Asmeldi Firman ◽  
Ahmad Tarmidzi Lubis

This research aims to examine indicators that affect audit quality according to Muslim auditors. The object of this research is the Public Accounting Firm (KAP) in Jakarta and Depok. The data collection technique used questionnaire model with random sampling technique of auditors from 11 KAP. The research method is quantitative research and the data analysis tool used Structural Equation Modeling (SEM) approach to Partial Least Square (PLS). The results of this study indicate that integrity has a significant effect on audit quality, while the caliph & sincerity, piety & fear of Allah SWT, truth and working perfectly and responsibly to Allah SWT does not affect audit quality.


2019 ◽  
Vol 8 (1) ◽  
pp. 1-12
Author(s):  
Deandra Vidyanata

Change and development of technology is something that cannot be denied anymore in the industrial era 4.0. This can be a challenge and an opportunity for Micro, Small and Medium Enterprises (MSME) entrepreneurs depending on how the MSMEs are responding to the development of information technology. The development of information technology is accompanied by the proliferation of various online applications to facilitate people’s lives in this digital age, one of which is the GoJek application. Go-Jek is the first digital-based motorcycle taxi application in Indonesia that offers a variety of services for its users, one of which is the delivery service available in the Go-Food service. This study aims to analyze the effect of perceived ease of use and trust on the repurchase interest in Go-Food features in the Go-Jek application. The sampling technique used in this study is purposive sampling using a Partial Least Square analysis tool with a population of all users of Go-Food services in the city of Surabaya. The results of this study are that without consumer confidence in the application provider, the convenience offered by an application is not able to cause the formation of repurchase interest. The results of this study are expected to be a theoretical basis for SMEs to encourage SMEs to take advantage of the opportunities gained from technological developments in this digital era.


2021 ◽  
Vol 4 (1) ◽  
Author(s):  
Galih Fajar Muttaqin ◽  
Asih Machfodzhoh ◽  
Nabilla Audrey Frishilla

This study aims to examine the effect of Empathetic Leadership on Job Performance with Job Innovation as an Intervening variable. This research is a type of quantitative research, data is collected using primary data and questionnaires to obtain information from respondents, namely middle managers who work in manufacturing companies in the provinces of DKI Jakarta, Banten and Answerarat. The analytical method used is Structural Equation Modeling (SEM) with Partial Least Square (PLS) Path Modeling with the SmartPLS 2.0 analysis tool. The result of this research is that Empathetic leadership has an effect on Job Innovation and Job Performance. Empathetic leadership affects Job Performance through Job Innovation.


2021 ◽  
Vol 5 (1) ◽  
pp. 309-320
Author(s):  
Zafar Iqbal ◽  
Dr. Saima Batool ◽  
Dr. Muhammad Khalique ◽  
Dr. Mushtaq A. Sajid

The main objective of this study was to examine the main factors which may have influence on the bank selection decision in Pakistan. Quality of service, quality of service provider, interaction dimensions and relationship image recommendations experience were employed as independent variables while the bank selection decision SMEs was used as a dependent variable. The data were gathered through structured questionnaire survey. A total of 300 questionnaires were distributed to the targeted respondents while 223 were involved in the study. The respondents were selected through purposive sampling technique. Four research hypotheses were established. Smart Partial Least Square (PLS) 3 was used to test the proposed research hypotheses. The empirical findings of this study showed that the four research hypotheses were supported. This is the first study in Pakistan to address this issue.


2021 ◽  
Vol 7 (3) ◽  
pp. 225-236
Author(s):  
Gina Khairunnisa ◽  
Zakiyah Zahara

This study aims to analyze the influence of Islamic branding and religious behavior on customer satisfaction Bank Syariah Mandiri Palu. The research method used is a causal descriptive method with a sample of 60 people. The form of sampling in this study is non-probability with a purposive sampling technique. The analytical method used in this study is Partial Least Square (PLS) with the help of the SmartPLS 3.0 statistical program. The results showed that Islamic branding had a significant effect on customer satisfaction of Bank Syariah Mandiri Palu while religious behavior did not significantly influence customer satisfaction at Bank Syariah Mandiri Palu.


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