Pengaruh Program E-Samsat terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Dengan Kepuasan Kualitas Pelayanan Sebagai Variabel Intervening (Studi Kasus Samsat Daerah Istimewa Yogyakarta)

2020 ◽  
Vol 15 (2) ◽  
Author(s):  
Dewi Kusuma Wardani
Keyword(s):  
Data Analysis ◽  
Service Quality ◽  
Path Analysis ◽  
Sampling Method ◽  
Motor Vehicle ◽  
Primary Data ◽  
Significant Positive Effect ◽  
Analysis Techniques ◽  
Positive Effect ◽  
Special Region

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

scholarly journals Pengaruh Kesadaran, Kualitas Pelayanan, Dan Pemeriksaan Pada Kepatuhan Wajib Pajak Bermotor Di Kabupaten Gianyar

2019 ◽  
Vol 28 (2) ◽  
pp. 1494
Author(s):  
Ni Putu Krismayanti ◽  
Ni Ketut Lely Aryani Merkusiwati
Keyword(s):  
Data Analysis ◽  
Service Quality ◽  
Sampling Method ◽  
Motor Vehicle ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Significant Positive Effect ◽  
Analysis Technique ◽  
Tax Audit ◽  
Positive Effect

The purpose of this research was to obtain empirical evidence from the influence of taxpayer awareness, tax service quality and tax audit on motor vehicle taxpayer compliance in Gianyar Regency. This research was conducted in Gianyar Regency. The population in this study were all Motor Vehicle taxpayers scattered in Gianyar Regency. The number of samples in this study were 100 respondents using the sampling method was accidental sampling. Data collection is done using a questionnaire. The data analysis technique used is multiple linear regression analysis. Based on the results of data analysis, it can be seen that, taxpayer awareness, tax service quality and tax audit have a significant positive effect on motor vehicle taxpayer compliance in Gianyar Regency. Keywords: Compliance, awareness, service quality, examination.

scholarly journals PENGARUH PENGETAHUAN WAJIB PAJAK, KESADARAN WAJIB PAJAK, SANKSI PAJAK KENDARAAN BERMOTOR DAN SISTEM SAMSAT DRIVE THRU TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR

2019 ◽  
Vol 7 (1) ◽  
pp. 76
Author(s):  
Anis Syamsu Rizal
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Sampling Method ◽  
Motor Vehicle ◽  
Tax Compliance ◽  
Motor Vehicles ◽  
Primary Data ◽  
Analysis Techniques ◽  
Regression Techniques ◽  
Positive Effect

This study aims to examine the influence of knowledge of taxpayers, taxpayer awareness, motor vehicle tax sanctions, and samsat drive thru system of tax compliance on motor vehicles in samsat south jakarta.The data that is this study are “primary data from the results of questionnaires. respondents in the system samsat drive thru”. The questionnaire was distributed to 125 respondents and data that can be processed are 100 questionnaires.. the sampling method used accidental sampling. The data analysis techniques in this study used “multiple linear regression techniques”.The result of regression analysis shows that “the knowledge of taxpayers, taxpayer awareness and samsat drive thru system have a positive effect on motor vehicle tax compliance while motor vehicle tax sanction has no significant effect on vehicle tax compliance”.

scholarly journals Pengaruh SePENGARUH SERVICE QUALITY TERHADAP CUSTOMER LOYALTY DENGAN CUSTOMER DELIGHT SEBAGAI VARIABEL MEDIASIrvice Quality Terhadap Customer Loyalty Dengan Customer Delight Sebagai Variabel Mediasi

2020 ◽  
Vol 9 (1) ◽  
pp. 384
Author(s):  
I Gusti Jaya Khrisna Putra ◽  
Gede Suparna
Keyword(s):  
Data Analysis ◽  
Service Quality ◽  
Path Analysis ◽  
Sample Size ◽  
Customer Loyalty ◽  
Sampling Method ◽  
Analysis Data ◽  
Analysis Techniques ◽  
Customer Delight ◽  
Service Training

The purpose of this study was to analyze the effect of service quality on customer loyalty with customer delight as a mediating variable. This research was conducted at Gardin Bistro & Patisserie Seminyak Bali with Path Analysis data analysis techniques. The sample size obtained by using purposive sampling method as many as 130 respondents. Based on the results of the analysis it can be stated that Service quality has a positive and significant effect on customer loyalty, service quality has a positive and significant effect on customer delight, customer delight has a positive and significant effect on customer loyalty. The results of the study also found that customer delight mediated the influence of service quality on customer loyalty positively and significantly. Gardin Bistro & Patisserie Seminyak Bali needs to rejuvenate the facilities provided and improve the appearance of staff by providing work clothes every year so that the employees are clean and tidy. Management must re-educate every staff who works by providing service training so that they can better serve consumers. Keywords: service quality, customer delight, customer loyalty

scholarly journals Pengaruh Kesadaran WP, Kualitas Pelayanan, Kewajiban Moral, Sanksi, Pemeriksaan Pada Kepatuhan WP Hotel BAPENDA Badung

2019 ◽  
Vol 28 (2) ◽  
pp. 1464
Author(s):  
Putu Arisna Dewi ◽  
I Ketut Jati
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Service Quality ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Moral Obligations ◽  
Analysis Techniques ◽  
Positive Effect ◽  
Awareness Service

The purpose of this study was to determine the effect of taxpayer awareness, service quality, moral obligations, tax sanctions and tax audits of hotel taxpayer compliance in the Regional Revenue Agency of Badung Regency. The number of samples used is 96 hotel taxpayers in the Regional Revenue Agency of Badung Regency. The research instrument used was a questionnaire with data analysis techniques namely multiple linear regression analysis. The sample used was determined by the nonprobability sampling method, namely incidental sampling. Based on the results of this study it was found that variable awareness of taxpayers, service quality, moral obligations, tax sanctions and tax audits had a positive effect on hotel taxpayer compliance in the Regional Revenue Agency of Badung Regency. That is, the better awareness of taxpayers, service quality, moral obligations, tax sanctions and tax audits will encourage hotel taxpayers to fulfill their tax obligations. Keywords: Awareness, service quality, obligations, taxpayer compliance, tax sanctions.

scholarly journals Kesadaran Membayar Pajak Memediasi Hubungan Pengetahuan Perpajakan Terhadap Kemauan Membayar Pajak

2020 ◽  
Vol 21 (01) ◽  
Author(s):  
Popy Purnamasari ◽  
Rachmawati Meita Oktaviani
Keyword(s):  
Data Analysis ◽  
Willingness To Pay ◽  
Path Analysis ◽  
Sampling Method ◽  
Sampling Technique ◽  
Linear Analysis ◽  
Significant Positive Effect ◽  
Positive Effect

This study aims to examine and analyze the influence of knowladge taxation on the willingness to pay taxes with the awareness of paying taxes as an intervening variabel. The population in this study is the UMKM taxpayer who has an NPWP and is registered with the Semarang Coperation and UMKM Office. Thi study used a nonprobabilitas sampling technique with purpopsive sampling method of 100 respondents. Data analysis of this study using multiple linear analysis and path analysis. The results of the study indicate that the variabel knowledge of tax have a significant positive effect the awareness of paying taxes. Awareness of paying taxes have a significant positive effect the willingness to pay taxes. Knowledge of tax have a significant positive effect on the willingness of pay taxes.

scholarly journals PENGARUH PRODUK DAN PROMOSI TABUNGAN TAMARAH TERHADAP KEPUTUSAN NASABAH MENABUNG PADA KSPPS BAITUL MAAL WAT-TAMWIL (BMT) EL-USWAH DHARMASRAYA

2021 ◽  
Vol 16 (2) ◽  
pp. 104-114
Author(s):  
Nazaruddin Aziz ◽  
Biisnillah Biisnillah
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Quantitative Data ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Significant Positive Effect ◽  
Analysis Techniques ◽  
Independent Variable ◽  
Positive Effect

This study aims to examine the effect of Tamara savings productsmand promotions on customer decisions to save at KSPPS BAITUL MAAL WAT-TAMWIL (BMT) EL-USWAH DHARMASRAYA.The variables used in this study are the dependent variable namely customer decisions (Y) and the independent variable consisting of the product (X1), promotions(X2). The type of data used in this study is quantitative  data. The accumulated data used in this study are  primary data from quenstionnaires and use purposive sampling techinique, data analysis techniques use classical assumption test, multiple linear regression analysis, F test, t test, R test using the SPSS 16 program, The population in this study are customers at KSPPS BAITUL MAAL WAT-TAMWIL (BMT) EL-USWAH DHARMASRAYA, the sample in this study amounted to 96 respondents, the results showed that the product had a significant positive effect on customer decisions to save, the promotion of Tamara savings had a significant positive effect on kep the customer delegate saves, products and promotion of Tamara savings collectively have a significant positive effect on customer decisions to save.

scholarly journals Kondisi Keuangan, Kualitas Pelayanan, Sanksi Perpajakan, Kesadaran dan Kepatuhan Wajib Pajak Kendaraan Bermotor

2021 ◽  
Vol 31 (7) ◽  
pp. 1615
Author(s):  
Ida Bagus Alit Surya Dharma ◽  
Ida Bagus Putra Astika
Keyword(s):  
Linear Regression ◽  
Service Quality ◽  
Multiple Linear Regression ◽  
Empirical Evidence ◽  
Sampling Method ◽  
Motor Vehicle ◽  
Primary Data ◽  
Financial Condition ◽  
Financial Conditions ◽  
Positive Effect

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.

STRATEGY TO INCREASE SATISFACTION IN SHAPING STUDENT BEHAIOR IN STIKES HARAPAN BANGSA PURWOKERTO

EXCELLENT ◽  
2018 ◽  
Vol 5 (2) ◽  
pp. 242-250
Author(s):  
Lusi Yuliarti
Keyword(s):  
Path Analysis ◽  
Sampling Method ◽  
T Test ◽  
Primary Data ◽  
Significant Positive Effect ◽  
Validity And Reliability ◽  
F Test ◽  
Physical Evidence ◽  
Positive Effect ◽  
Test Result

The purpose of this research is to know the influence of physical evidence, location,and  image  on satisfaction on the loyality  of  college student  in the STIKES Harapan Bangsa Purwokerto. This study is a survey. The data is primary data taken by sampling method, as many as 125 respondents. Data analyzed with validity and reliability test, partial test ( t test ), simultaneously test ( F test ), R-square and path analysis. T test result shows that : physical evidenc is significant positive  effect on satisfaction, location is insignificant positive effect on satisfaction,  image    is insignificant positive effect on satisfaction, physical evidenc is significant positive  effect on loyality, location is insignificant positive effect on loyality,  image    is insignificant negatie  effect on loyality, satisfaction is significant positive effect on loyality. F test result shows that simultaneously physical evidence, location,and  image  has significant positive effect on the performance.  R-square test result shows that  84,7  % variation of loyality can be explained by physical evidence, location,  image,and satisfaction  the remaining 15,3% is explained by other factors out of the model. The path analysis show : the direct effect of  physical evidence on loyality variables is smaller  than the indirect effect of physical evidence on loyality by mediating satisfaction. Based on a total leverage to improve loyality  will be more effective if through increased discipline by mediating  satisfaction  Keywords : physical evidence, location, image, satisfaction, loyality

scholarly journals PENINGKATAN NILAI PERUSAHAAN BERBASIS PROFITABILITAS DAN STRUKTUR MODAL

2019 ◽  
Vol 13 (1) ◽  
pp. 1
Author(s):  
Aprih Santoso ◽  
Witjaksono E.H ◽  
Emaya Kurniawati
Keyword(s):  
Data Analysis ◽  
Capital Structure ◽  
Path Analysis ◽  
Multiple Regression ◽  
Research Method ◽  
Managerial Ownership ◽  
Significant Positive Effect ◽  
Analysis Techniques ◽  
Company Value ◽  
Positive Effect

The main purpose of companies that have gone public is to increase the prosperity of the owner or shareholders through increasing company value. This study aims to analyze the effect of profitability and capital structure on company value with managerial ownership as a moderating variable in LQ 45 companies. The research method used is quantitative with multiple regression data analysis techniques (path analysis). The results of this study are: (1) Profitability (ROA) is proven to have a significant positive effect on company value (PBV). (2) Profitability (ROA) is proven to have a significant positive effect on the company value (PBV). (3) Capital structure (DER) significantly influences company value (PBV) significantly.

scholarly journals The Effect of Knowledge and Understanding Taxation, Quality of Tax Services, and Tax Awareness on Personal Tax Compliance

2019 ◽  
Vol 16 (2) ◽  
pp. 33
Author(s):  
Ayu Aulia Oktaviani ◽  
Florencia Trisna Juang ◽  
Dwi Ayu Kusumaningtyas
Keyword(s):  
Regression Analysis ◽  
Service Quality ◽  
Research Method ◽  
Sampling Method ◽  
Tax Compliance ◽  
Primary Data ◽  
Significant Positive Effect ◽  
Convenience Sampling ◽  
Positive Effect

<p>The purpose of this study is to find out a significant influence between Knowledge and Understanding of Taxation, Tax Service Quality, and Tax Awareness on the Compliance of Individual Taxpayers registered at the KPP of Jakarta Penjaringan. The research method used is multiple regression analysis. The data used are primary data; a sample is determined by convenience sampling method, data collected using a questionnaire. Respondents in this study amounted to 100 people. The results of this study are knowledge and understanding of taxation, tax service quality, and tax awareness have a significant positive effect on the compliance of individual taxpayers. This study also proves that tax awareness, knowledge, and understanding of taxation, and tax service quality are jointly influential towards individual taxpayer compliance.</p>

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