scholarly journals Pengaruh Administrasi Perpajakan, Kualitas Layanan Fiskus, Terhadap Perilaku Wajib Pajak Dan Kepatuhan Wajib Pajak (Studi Pada Wajib Pajak Badan Di Kantor Pelayanan Pajak Kota Malang Selatan 2015)

2019 ◽  
Vol 6 (1) ◽  
pp. 64
Author(s):  
Muhammad Yusril ◽  
M Awaluddin

The research was motivated by the demands of the increasing government revenues, especially in the sector of taxation, both form all repair and fundamental change in all aspects of taxation. One of them is the demans on taxpayer compliance. Taxpayer compliance in implementing the tax obligations can not be separated from the role of the tax administration system that has been determined by the government and also the attitude of the public taxpayer itself. In addition, one of the efforts that are not less important is the government’s efforts in improving taxpayer satisfaction through improved quality of service performed by the tax authorities which is expected to have an impact on taxpayer compliance. This study aims to determine the effect of the tax administration and the quality of service performed by tax authorities to taxpayer compliance is mediated by the behavior of taxpayer. This research is explanatory reseach using a quantitative approach. This data using primary data sources are derived from filling the questionnaire and interviews whit taxpayer that registered in tax office south Malang and assisted with a variety of relevant secondary data. Data were collected using accidental sampling method and analyzed by using path analysis in SPSS version 20. The results showed that both the tax administration, the quality of service performed by the tax authorities, and the behavior of taxpayer directly have a significant impact on taxpayer compliance. The results also show that the tax administration and the the quality of service performed by the tax authorities has a significant effect when mediated through the behavior of taxpayer. Therefore, based on the reseach that has been done, then all hypotheses that have been constructed in this study is acceptable. Various limitations faced by researchers is expected to become a challenge for future research to obtain reseach results further illustrate the factor that influence the increase taxpayer compliance.

2020 ◽  
Vol 2 (2) ◽  
pp. 110-129
Author(s):  
Adam Dwi Juliansyah ◽  
Dyah Ayu Febriani ◽  
Hisyam Yusril Hidayat ◽  
Mohammad Hernanda Trianggoro ◽  
Vanissa Noorizqa Prastowo

The problem in the health sector is one of the complicated problems faced by the government, this is evidenced by the extraordinary events (KLB) in various regions, one of which is the Hepatitis A outbreak in Depok that accumulates 306 cases. The main cause of these outbreaks is the low awareness and mentality of the public regarding the application of healthy and clean lifestyles and the government's preventive ability in terms of policies. Seeing this problem, the City Government of Depok has a strategic plan in the form of the Smart Healthy City (SHC) Depok policy as one of the policy efforts in order to improve the quality of public health through implementing technology and increasing competence in realizing the policy. This paper aims to review how the SHC Depok strategic plan policy can be collaboratively updated to carry out a mental revolution not only at the local government level, but also that policy can be understood by the public. The goal of the mental revolution is not only towards society, but also from the side of the government and various other parties. This paper was compiled from primary data in the form of in-depth interviews with various informants and secondary data from books, journals, and electronic sources. The expected outcome of the SHC Depok policy renewing itself is to improve the quality of services and improve the quality of public health based on preventive and collaborative actions.


2017 ◽  
Vol 3 (2) ◽  
Author(s):  
Aidil Fitria

Service Quality Relationship With The Satisfaction Of Interpatient Patient Patients Class By III. Health service is a basic right owned by every individual and must be fulfilled by the government, along with improving the living standards of the better and see the performance of government bureaucracy that is still far from public expectations, the government in this case the General Hospital is required to improve itself improve health services for the community, especially services at inpatient BPJS class III. Since since BPJS and other government programs, currently based on assessment, the quality of health services, especially inpatient care, is more likely to decrease if the value of patient satisfaction.             This study aims to analyze the quality of service with patient satisfaction through seven dimensions of health quality consisting of Guarantees, Empathy, Reliability, Responsiveness, Physical Views, Medical Services and Professionalism. Dimension is used to analyze the quality of service with satisfaction of inpatient BPJS class III in RSU Haji Surabaya.             The method used in this study using descriptive qualitative methods, data sources used are primary data and secondary data. In the study the authors also used research techniques in the form of observation / observation, interviews and documentation in order to obtain primary data to find out how the quality of service with patient satisfaction BPJS class III in RSU Haji Surabaya.             Based on the result of the analysis and the discussion that has been done, the quality of service with the satisfaction of the inpatients of BPJS class III hospital in RSU Haji Surabaya, according to the dimension of guarantee, empathy, reliability, responsiveness, medical service and professionalism of inpatient grade III service at RSU Haji Surabaya said good, so that patients feel satisfied, while the physical display dimensions are still said to be quite good and patients feel quite satisfied. This is evidenced by the room is quite hot and the bathroom can be said not too clean. Keywords: Quality of service, Patient satisfaction, The quality of service with the patient relationship satisfaction


Author(s):  
Ainatun Nabihah Mohd Shukri ◽  
Kalsitinoor Set ◽  
Azizul Yadi Yaakop

Millions of Muslims from all over the world perform Umrah and Hajj every year. There were 250,000 pilgrims from Malaysia in 2017, and the number is expected to grow by 20 percent in 2018. This projected increase will create a huge demand for Umrah and Hajj travel agencies’ services in Malaysia. At present, there are 328 Umrah and Hajj travel agencies registered under Malaysia’s Ministry of Tourism and Culture (MOTAC). However, the supposedly bright outlook maybe marred by undesirable consequences. Along with the increase in the number of Umrah and Hajj travel agencies, there also tends to be an increase in fraud Umrah packages offered by fake agents in Malaysia. Such incidents will cause sadness and anger in the victims and other involved parties. Umrah package fraud involving fake agents in Malaysia has attracted the attention of many including the public, the government, the private sector, even the media. Nevertheless, studies on correlation between Muslim travellers’ perception of the quality of service by Umrah travel agencies and their decision to purchase the Umrah package are scarce in Malaysia. Hence, this study investigated Muslim travellers’ perception of Umrah and Hajj travel agencies’ service quality and its influence on their decision to purchase the Umrah package, in an attempt to discover why some Muslim travellers fell into fake agents’ trap in Malaysia. A total of 319 Muslim respondents completed the questionnaire on service quality perception, specifically service quality elements and loyalty. The data obtained was examined using SPSS version 25 for descriptive and regression analysis. Umrah and Hajj travel agencies as well as relevant government agencies could use the findings of the study to assist with formulating plans and policies to improve the quality of service by Umrah and Hajj industry players and awareness among Muslim travellers on the importance of being able to identify bogus agencies. The limitations, implications and suggestions for future research are also discussed.


Nutrients ◽  
2021 ◽  
Vol 13 (8) ◽  
pp. 2671
Author(s):  
Mateus Santana Sousa ◽  
Camila Silveira Silva Teixeira ◽  
Jamacy Costa Souza ◽  
Priscila Ribas de Farias Costa ◽  
Renata Puppin Zandonadi ◽  
...  

This study aimed to evaluate the effectiveness of community restaurants (CRs), managed by the Government of the State of Bahia/Brazil, for the dimension of access to food. The study used secondary data obtained from the public opinion survey Profile of users of community restaurants in Salvador. The nutritional information was accessed through the analysis of CRs’ menus. Adequate effectiveness of access to food was considered when the CR served meals to 50% to 70% of the users considered the target audience (individuals served by the two CRs located in the city of Salvador/Bahia/Brazil). The participants (n = 1464; 778 as low-income individuals) were adult CR users from Salvador/Brazil. Most of the respondents were male, 40 to 54 years old, not white, had up to 9 years of formal education, without a partner, and living in the municipality of Salvador. The evaluated CRs are effective in serving 53.1% of the target population in their total service capacity. Meal provision only reached an estimated 0.7% of the socially vulnerable community in the district. The average energy value of the meal served by the CR units was 853.05 kcal/meal, with a mean energy density composition classified as average (1.15 kcal/g). The effectiveness of the evaluated community restaurants showed that these instruments were minimally effective in promoting access to food for the low-income population within their total daily service capacity, and the current quantity of these facilities was insufficient. However, these instruments stand out in the fundamental role of promoting the daily distribution of meals to the Brazilian population with the highest social vulnerability levels.


2020 ◽  
Vol 3 (2) ◽  
pp. 75-82
Author(s):  
Heriyanti Heriyanti ◽  
◽  
Ummanah Ummanah ◽  
Resman Maharul Tambunan ◽  
◽  
...  

The rapid technology development and information made public (community) being so critical to the policies was taken by the government. This requires police institution to maintain of security guards, public order, enforce the law, provides protection, aegis and service to the community. Public Relations (PR) is an agency which have a duty to understand and evaluate a variety of public opinion in order to help to create harmony between particular agencies with the public. In order to increase quality of human resources in Police Department are required personnel with the ability in resolving problems the happens in society. In resolving these problems, that needed cooperation between police department, college and the community. The contribution of college to police department and the community with conducting the devotion to the community in cooperation Polresta Tangerang. The method in use in devotion community is by providing training of the role of public relations to Polresta Tangerang members through zoom cloud meeting. The role of public relations training aimed at giving public knowledge include similarity in communication, public relations function, basic principles of public relations, the management of the community and management of media relations may be good quality police. The evaluation of the training be concluded that the training that performed capable of increase understanding participants on the role of public relations.


2020 ◽  
Vol 18 (1) ◽  
pp. 28
Author(s):  
Musa Zul Hazmi ◽  
Suhendro Suhendro ◽  
Riana Rahcmawati Dewi

This research was conducted to assess whether understanding taxpayers, service quality, and tax penalties against the KPP Pratama Surakarta. Population in this research are Individual Taxpayers at KPP Pratama Surakarta. Data sources in this study are primary data collected by researchers through questionnaires distributed to 110 respondents, but returned and complete questionnaires were 60 respondents . This research is a quantitative research with 60 respondents at KPP Pratama Surakarta.  The data selection method is the random sampling method. The data in this study were processed using the SPSS 21.0 for Windows application. Based on research results understanding taxpayers, service quality, and tax sanctions have a significant effect on taxpayer approval. Understanding tax regulations becomes a benchmark for taxpayers in completing their tax obligations. The quality of service provided by the tax authorities influences taxpayer compliance, indicating that service quality is a benchmark to make taxpayers obey. The existence of tax sanctions that are given expressly will increase the level of compliance, because making taxpayers afraid of being subjected to these sanctions and the stipulation of tax sanctions will deter taxpayers and clear and firm sanctions. Keywords: Understanding, Service Quality, Penalties, Taxpayers


2020 ◽  
Vol 5 (5) ◽  
pp. 167
Author(s):  
Nyoman Utari Vipriyanti ◽  
Dewa Ayu Puspawati ◽  
Putu Lasmi Yulianthi Sapanca ◽  
Made Emy Handayani Citra

The Covid 19 pandemic has brought significant changes to the economy of Bali as a domestic and foreign tourist destination. The tourism sector, as the main contributor to the largest contributor to Gross Regional Domestic Product (GRDP), experienced a contraction, which had an impact on other sectors. One of the sectors affected in the agricultural sector, especially the marketing of food products. In the new normal era in Bali, it is necessary to strengthen the rural economy through the application of technology but the process of implementing these innovations is not always successful. The success of collective action is determined by the rational boundaries of society. The rational boundaries of society can be expanded by the presence of symmetrical information. The research objective was to analyze the role of collective action on the application of the Integrated System of Rice Ducks as an effort to increase farmers' income. This research is a case study in Subak Lanyah, Tabanan Sub District, Tabanan-Bali District. Primary data were collected through direct observation and questionnaires while secondary data were collected through literature studies. Analysis of the role of collective action in the application of the integrated system of rice ducks (STIP) was carried out statistically descriptive of farm costs and farmer income. The results showed that the STIP innovation as an effort to increase farmers' income was successfully implemented through Collective action. The collective action mechanism plays a role in strengthening social capital which encourages the application of STIP technology so that the income of Subak member farmers in Subak Lanyah, Tabanan-Bali increases. The success in implementing STIP technology is done by building a process of communication, trust, and networks of farmers with the government, private sector, and universities.of communication, trust, and networks of farmers with the government, private sector, and universities.


2016 ◽  
Vol 15 (2) ◽  
pp. 84
Author(s):  
Ida Susi D ◽  
Didik I ◽  
Asih Marini W

SMEs snacks in Gondangan village has the potential to be developed. The village has the potential to be Gondangan Agro-industry region, although it is still much that needs to be repaired and prepared.This study aims to determine the attitude of the public about the development of SMEs in rural areas Gondangan into Agro-industry clusters and how community participation in the development of SMEs in rural areas Gondangan to be Agroindustri. Respondents in this study were the leaders and local community leaders, citizens, snack home industry in the region.This study is a descriptive study with a qualitative approach. The data of this study is primary data and secondary data consists of qualitative and quantitative data. Primary data were obtained with the interview and focus group discussion.The results showed that the attitude of the public, snack ho,e industri actor and local governments support the development of the region as an area of Agro-Industry cluster. In terms of participation, the government showed a high participation and support by facilitating a variety of activities to realize the region of Agro-Industry cluster, while the snacks businessman as the main actor of Agro-industry development of the area did not show a high level of participation.


2018 ◽  
Vol 8 (2) ◽  
pp. 1144
Author(s):  
I Made Ari Santikayasa ◽  
I Wayan Santika

This study aims to explain the effect of service quality on store image, the influence of service quality on repurchase intention, the influence of store image on repurchase intention, and the role of store image mediate the influence of service quality on repurchase intention in Carrefour Bali Province. Repurchase intention is one of the company's goals because the repurchae intention is the action of the consumer to be faithful to the company. This research was conducted in the area of ??Bali Province using 100 respondents. Data collection method used is purposive sampling method with path analysis technique. The results showed that service quality had positive and significant effect to store image. Quality of service has a positive and significant impact on the repurchase intention. The store image has a positive and significant impact on the repurchase intention. Store image as a variable of mediation have an indirectly significant influence to repurchase intention through service quality variable.


2020 ◽  
Vol 5 (3) ◽  
pp. 449-458
Author(s):  
Williams Barnabas Qurix ◽  
Rahila Gugule Doshu

The past ten years (2010- 2020), an overwhelming number of buildings (forty-eight) have collapsed in Nigerian urban cities, with about 77% rise from the previous decade. To address this menace, the study aimed at exploring major causes of building collapse in Nigeria as perceived by building industry professionals, policy makers and the public; with a view of establishing effective ways for mitigation. The primary data were obtained from Questionnaires and field observations while secondary data were obtained from textbooks, Journal articles and newspapers.   The results revealed that factors such as change of use for building without following professional protocols is a major cause of building collapse. Poor supervision or lack of supervision by qualified professionals; substandard materials, structural failure; government controlling agency not monitoring projects and standards are compromised, a significant amount (27.7%) of collapse cases recorded during constructions. Other factors include faulty architectural and engineering designs; clients not ready to pay for quality jobs and contractors cut corners for profit. The study recommends use of Building Information Modelling to predict behaviour of buildings under various loading and environmental conditions. Also, only certified professionals should carry out design and supervision of projects. Further research should evaluate the role of technology on existing buildings to check the level of safety for occupants’ in such buildings.  


Sign in / Sign up

Export Citation Format

Share Document