scholarly journals Pengaruh Norma Subjektif, Kesadaran Wajib Pajak, Kualitas Pelayanan dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Samsat Kabupaten Pemalang

2018 ◽  
Vol 10 (2) ◽  
pp. 168-185
Author(s):  
Dhalifah Nur Rohmah

This study aims to determine the Influence of Subjective Norms, Taxpayer Awareness, Service Quality and Tax Sanctions on Compliance of Motorized Taxpayers on SAMSAT Pemalang District. This study uses primary data obtained from respondents' answers to the questionnaires used in the study. Data analysis method uses Descriptive Statistics, Testing Instrument Research, Classical Assumption Test, Multiple Regression Analysis, Hypothesis Test and Determination Coefficient. Research results show that the F test of subjective norm variables, taxpayer awareness, service quality and tax sanctions affect simultaneously on motor vehicle taxpayer compliance in SAMSAT Pemalang District. Partially, the Subjective Norm variable does not significantly influence the Motor Vehicle Taxpayer Compliance variable, the variable of Taxpayer Awareness has a significant influence on Motor Vehicle Taxpayer Compliance, Service Quality variable has a significant effect on Motor Vehicle Taxpayer Compliance, Tax Sanction variable does not significantly influence Motor Vehicle Taxpayer Compliance.

2020 ◽  
Vol 15 (2) ◽  
Author(s):  
Dewi Kusuma Wardani

The purpose of this research is to know, the influence of e-samsat program to the satisfaction of service quality, the influence of the satisfaction of service quality to the compliance of motor vehicle taxpayer, the influence of e-samsat program to the compliance of the motor vehicle taxpayers, and to know the effect of e-samsat program on compulsory compliance motor vehicle tax through satisfaction of service quality as intervening variable in Special Region of Yogyakarta. We use primary data. The sample of research is 75 taxpayers but the sample that can be processed only 74.The sampling method used is purposive sampling. Data analysis techniques used path analysis, t test, F test, and R2 test. Based on result of research by using path analysis that, e-samsat program have a significant positive effect to service quality satisfaction, service quality satisfaction has a significant positive effect to vehicle taxpayer compliance, e-samsat program has a significant positive effect on vehicle taxpayer compliance and program e-samsat has a significant positive effect on the compliance of motor vehicle taxpayers through the satisfaction of service quality.Keywords: e-samsat program, service quality satisfaction, and taxpayer compliance


2017 ◽  
Vol 5 (3) ◽  
Author(s):  
Ismail Razak, SE., MS. ◽  
Nirmala Putri Sari

The aim of this study was to analize the effects of product quality and service quality on the customer satisfaction. This study took place in the City of Bekasi and objects in this study are all customer who use the Matrass GM-9000. Primary data was obtained from customers of Matrass GM-9000 in Bekasi City through admission filling of questionnaire by using scale of Likert. The respondent of this study was chosen through accidental sampling method, and data analysis method was simple linear regression and multiple linear regression. The results of this study indicated that product quality and service quality positively and significant influenced the customer satisfaction


2021 ◽  
Vol 8 (8) ◽  
pp. 546-558
Author(s):  
Dita Aulia ◽  
Endang Sulistya Rini ◽  
Fadli .

This study aims to determine and analyze the effect of gamification, e-service quality and e-trust variables on online purchase decision through online purchase intention at the Shopee marketplace in Medan City. This type of research is using a quantitative approach. The nature of this research is associative research and the data used are primary data and secondary data obtained through documentation and a list of questions that measure it using a Likert scale. The sample in this study is the community in Medan City at least 17 years old, has a Shopee marketplace application and is a consumer who has purchased and used the Shopee marketplace at least 1 time as many as 175 respondents. Researchers collected data by distributing questionnaires to all respondents in this study. The data analysis method used descriptive statistical analysis and path analysis. Statistical results show that the majority of respondents agree with all the statements shared. The results of the research on the first substructure show that gamification has a positive and significant effect on online purchase intention with a significance of 0.000, e-service quality has a positive and insignificant effect on online purchase intention with a significance of 0.836 and e-trust has a positive and significant effect on online purchase intention with a significance of 0.000. The results of the research on the second substructure show that gamification has a positive and significant effect on online purchase decision with a significance of 0.031, e-service quality has a negative and insignificant effect on online purchase decision with a significance of 0.721, e-trust has a positive and significant effect on online purchase decision with a significance of 0.002 and online purchase intention has a positive and significant effect on online purchase decision with a significance of 0.000. The path analysis test using the sobel test shows that online purchase intention is able to mediate between gamification and e-trust with online purchase decision, but online purchase intention are not able to mediate e-service quality with online purchase decision. Keywords: Gamification, E-Service Quality, E-Trust, Online Purchase Intention and Online Purchase Decision.


2020 ◽  
Vol 3 (1) ◽  
pp. 245
Author(s):  
Aynun Nurmayanti ◽  
Widayati Widayati

This study aims to determine and analyze licensing arrangements that seek to be integrated electronically (Online Single Submission-OSS) in legislation, the application of OSS in Pekalongan City, and to know and analyze the constraints of OSS implementation in Pekalongan City and its solutions. This study uses a sociological juridical approach with descriptive analysis research specifications. The data used are primary data and secondary data obtained through interviews and literature study. Data analysis method used is qualitative analysis. Furthermore, based on the results of the study it can be concluded: that 1) Government Regulation Number 24 of 2018 On Electronically Integrated Business Licensing seeks to regulate all licenses in Indonesia, but in practice the implementation can only reach a portion of licensing in Indonesia; 2) The issuance of PP 24/2018 does not regulate the transition period of its enactment, the OSS system is not ready, the NSPK has passed the stipulation 15 (fifteen) days since the issuance of the PP, the OSS system has not used Digital Signature, and the weak aspects of supervision, and inefficiency in obtaining permits.Keywords: OSS; Integrated Business Licensing; PP; NSPK.


Author(s):  
Nor Azilah Husin ◽  
Hendra Lukito ◽  
Athirah Noor Aisyahmohd Nizam ◽  
Nur Qhairunnisa Mohamed Rashid ◽  
Nurul Anis Halid

Malaysian healthcare is nominated as one of the best healthcare providers in the world. However, does this fact reflect the patients' satisfaction? Therefore, this research aims to investigate whether empathy, competency, and service quality influence patients' satisfaction in healthcare services in Selangor, Malaysia. Primary data are collected using a self-administered questionnaire and a sample of 206 patients from four government and private hospitals in Selangor. Data were analysed through descriptive statistics, correlation and regression analysis. The findings show that empathy has the strongest relationship (β= .403) followed by service quality with (β=.284) and competency (β= .176). All factors also influenced patients' satisfaction. All identified variables contribute to a big amount of variances (R2=66.8percent) to the overall hospital performance that makes its client happy and satisfied. The understanding patients' satisfaction will lead to many improved services. Practically, this study can contribute to a better experience for patients and knowledge for hospitals to strive for a better service healthcare provider.


2020 ◽  
Vol 30 (6) ◽  
pp. 1425
Author(s):  
Anak Agung Ngurah Krisnadeva ◽  
Ni Ketut Lely Aryani Merkusiwati

This study aims to obtain empirical evidence about the influence of taxpayer income levels, taxpayer awareness, service quality, and tax penalties on tax compliance in paying motor vehicle tax in Denpasar. The theory used is behavioral accounting theory as grand theory and attribution theory as supporting theory. The population is all active PKB taxpayers registered at the Joint Office of SAMSAT Denpasar City totaling 713,601. The research sample of 100 respondents was calculated based on the Slovin formula with the accidental sampling method. Data collection by questionnaire method and documentation technique. The data analysis technique is multiple linear regression analysis. The results showed the level of taxpayer income, taxpayer awareness, service quality and tax penalties had a positive effect on taxpayer compliance in paying motor vehicle tax in Denpasar. Keywords: Income Levels; Awareness; Service Quality; Tax Penalties; Motor Vehicle Taxpayer Compliance.


2021 ◽  
Vol 31 (7) ◽  
pp. 1615
Author(s):  
Ida Bagus Alit Surya Dharma ◽  
Ida Bagus Putra Astika

This study aims to obtain empirical evidence of the influence of the taxpayer's financial conditions, service quality, taxation sanctions, and taxpayer awareness on motor vehicle taxpayer compliance. This study uses primary data. Samples were taken using accidental sampling method and this research was conducted at the Bali Provincial Revenue Agency in 2017. The number of respondents was 100 taxpayers. Data was collected using questionnaires and analyzed using multiple linear regression. Based on the results of the analysis, the results obtained that the financial condition of the taxpayer, service quality, taxation sanctions, and taxpayer awareness have a positive effect on motor vehicle taxpayer compliance at the Bali Provincial Revenue Agency. Keywords: Taxpayer's Financial Condition, Service Quality; Taxation Sanction; Taxpayer Awareness; Mandatory Vehicle Compliance.


2018 ◽  
Vol 7 (4.44) ◽  
pp. 94 ◽  
Author(s):  
Peri A. Manaf ◽  
Ivany Rachmawati ◽  
Marcella Witanto ◽  
Adityo Nugroho

Online shopping is becoming a trend in Indonesia. Seeing the trend m  any new e-commerce began to emerge. And the consumer will try to find out which marketplace can meet their expectations. The purpose of this study is to propose an integrative model of the e-loyalty development process and to test the model empirically and see how big the influence between e-marketing and e-service quality toward e-loyalty mediated by e-satisfaction. For this purpose, data was collected from a sample of 100 consumers in Java Island ie Banten, DKI Jakarta, DI Yogyakarta, West Java, Central Java, and East Java. The selection of samples was done by purposive sampling. The data used in this study is the primary data. SmartPLS has been used for data analysis. Data was analyzed to obtain hypothesis test. The study showed e-loyalty customers at E-Commerce’s website in Indonesia are influenced by e-satisfaction, where e-satisfaction is influenced by e-sequal and e-marketing. Moreover, the result also showed e-sequal affects e-loyalty more strongly than e-marketing with e-satisfaction as mediator.  


Al-Buhuts ◽  
2019 ◽  
Vol 15 (2) ◽  
pp. 84-92
Author(s):  
Dahniyar Daud ◽  
Musdalifah Musdalifah

 The purpose of this study was to determine the application of e-taxation systems and the level of understanding of taxation on the level of satisfaction of personal taxpayers in Makassar. This study uses primary data obtained from questionnaires distributed to all taxpayers in Makassar. The population is the taxpayer of individuals registered at the Tax Service Office in the city of Makassar totaling 205,681 taxpayers, while the sample taken amounted to 100 respondents. The data analysis method uses multiple linear regression techniques. The results of this study indicate where the proposed hypothesis is accepted because it shows the results of a positive and significant hypothesis test. This means that the effect of applying the e-taxation system and the level of understanding has a significant positive effect on the level of taxpayer satisfaction


Author(s):  
Mukarramah Modupe Adeola ◽  
Sulaimon Olanrewaju Adebiyi

The success of airlines depends majorly on the ability to identify customers‟ wants and needs, and factor it in the quality service that would meet customers‟ satisfaction. Thus, there is need for continuous research so as to assist all the players survive in the changing business environment.This paper examines service quality, perceived value and customer satisfaction as the determinant of choice of airline by air travellers in Nigeria. Survey method was employed using primary data obtained through the use of questionnaires. 220 questionnaires were administered by the researcher through purposive sampling to air travellers at MM2 in Lagos which 200 were returned and properly filled. The questionnaires were analysed using descriptive statistics, correlation and regression with the support of SPSS 17. The study revealed that the income/social status, poor states of roads as well as the insecurity accounts for the sudden rise in air transport travellers and that service quality, perceive value influences their satisfaction level on the choice of airline. Therefore, airline companies in Nigeria should increase the quality of service since many users of the air transport requires it and make sure passengers fare paid should commensurate the service delivered so as to enhance travellers patronage.


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