scholarly journals ANALISIS PENGARUH SOSIALISASI PERPAJAKAN, KUALITAS PELAYANAN FISKUS DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KANTOR PELAYANAN PAJAK PRATAMA MANADO

2014 ◽  
Vol 9 (4) ◽  
Author(s):  
Ayu Try Setiyoningrum ◽  
Jantje Tinangon ◽  
Heince R.N Wokas

This study aims to analyze the influence of tax audit against the compliance level of corporate taxpayer to fulfilling the taxation obligations in KPP Pratama Manado(Manado Small Tax Office). The analysis method used in this research is descriptive to describe the influence of tax audit against the compliance level of corporate taxpayer to fulfilling the taxation obligations in KPP Pratama Manado. Based on the partial research results note that taxation has an influence on the socialization of individual taxpayer compliance, quality of service tax authorities have no effect on an individual taxpayer compliance and tax penalties have no effect on an individual taxpayer compliance. While based on research results simultaneously, socialization taxation, quality of service tax authorities and tax penalties as independent variables jointly affect the individual taxpayer compliance. Suggestions for KPP Pratama Manado is tax officials should be more active in conducting counseling and socialization taxes, behave professionally to serve taxpayers and improve tax penalties for taxpayers who do not comply.

2014 ◽  
Vol 5 (1) ◽  
Author(s):  
Siska Lovihan

Tax is a State financial resources, including individual taxpayers who became a mainstay of the government to obtain funds to finance the implementation of the country. For taxpayers who performing independent personal services no parties are forced to pay taxes. They have a tax ID because of their own free will. This phenomenon is deemed interesting to be associated with factors that encourage people to pay taxes, therefore this study will discuss the influence of the tax paying awareness, knowledge and understanding of tax laws, and the quality of service to the willingness paying taxes an individual taxpayer. Object of this study is the individual taxpayer who performing independent personal services registered in the Office of Counseling and Consultation Services Tax Tomohon the number of samples 77. T test used in hypothesis testing, to determine whether the independent variables significantly partially or not on the dependent variable and to determine the effect of independent variables on the dependent variable simultaneously used F test. Of the research that has been done, it is known that partial paying taxes awareness, and the quality of service significantly influence willingness paying taxes individual taxpayer in the city of Tomohon. While knowledge and understanding of tax laws do not significantly affect the willingness paying taxes an individual taxpayer in Tomohon. Taken together, paying taxes awareness, knowledge and understanding of tax laws, and the impact of service quality on willingness paying taxes individual taxpayer in Tomohon City.


2021 ◽  
Vol 5 (1) ◽  
Author(s):  
Senen Santoso ◽  
Siswi Wulandari

The purpose of this study is to know the influence between sales promotion to purchase decisions, to know the influence between the quality of service to purchasing decisions, to know the influence between brand trusts on purchasing decisions. The analysis method used is multiple linear regression using SPSS 25 analysis tool. The object of the research in this study was indihome customers of Ciputat region as many as 100 people with random sampling techniques (probability sampling). The results of the analysis stated that partially sales promotion affects purchasing decisions, partially the quality of service services affects purchasing decisions and partially brand trusts affect purchasing decisions, simultaneously (sales promotion, service quality and brand trust) affect purchasing decisions. Concluded in this study is sales promotion influences the decision to use Indihome, the quality of service influences the decision to use Indihome, brand trust influences the decision to use Indihome, simultaneously the promotion of sales of services and brand trust influences the decision to use Indihome.


2017 ◽  
Vol 21 (1) ◽  
pp. 31
Author(s):  
Wayu Eko Yudiatmaja ◽  
Alfiandri Alfiandri ◽  
Rahmat Hidayat

This study analyzes the gap between expected and perceived services by ship passengers at the Sri Bayintan Port, Kijang, Riau Archipelago. The purpose of the paper is to examine the gap between expected and perceived service delivery by ship passengers in the Sri Bayintan Port.  To test the service gap, ServQual variables as postulated in Parasuraman, Zeithaml & Berry (1988) were used. The variables include tangibility, reliability, responsiveness, assurance, and empathy. Data were collected using a sample of 98 passengers, who were chosen at random. Research results showed that there is a significant difference between expected and perceived service delivery among   passengers who use Sri Bayintan port.  In particular, findings of this study showed that passengers were not satisfied with the quality of service delivery they received in Sri Bayintan Port.


Author(s):  
Ankur Gupta ◽  
Lalit K. Awasthi

P2P networks have caught the imagination of the research community and application developers with their sheer scalability and fault-tolerance characteristics. However, only content-sharing applications based on the P2P concept have reached the desired level of maturity. The potential of the P2P concept for designing the next-generation of real-world distributed applications can be realized only if a comprehensive framework quantifying the performance related aspects of all classes of P2P applications is available. Researchers have proposed some QoS (Quality-of-Service) parameters for content-sharing P2P applications based on response time and delay, but these do not cover the gamut of application domains that the P2P concept is applicable to. Hence, this research paper proposes an early QoS framework covering various classes of P2P applications; content distribution, distributed computing and communication and collaboration. Early results from the prototype implementation of the Peer Enterprises framework (a cross-organizational P2P collaborative application) are used as a basis for formulation of the QoS parameters. The individual performance measures which comprise the QoS framework are also discussed in detail along with some thoughts on how these can be complied with. The proposed framework would hopefully lead to quantifiable Service-Level Agreements for a variety of peer-to-peer services and applications.


Author(s):  
Ankur Gupta ◽  
Lalit K. Awasthi

P2P networks have caught the imagination of the research community and application developers with their sheer scalability and fault-tolerance characteristics. However, only content-sharing applications based on the P2P concept have reached the desired level of maturity. The potential of the P2P concept for designing the next-generation of real-world distributed applications can be realized only if a comprehensive framework quantifying the performance related aspects of all classes of P2P applications is available. Researchers have proposed some QoS (Quality-of-Service) parameters for content-sharing P2P applications based on response time and delay, but these do not cover the gamut of application domains that the P2P concept is applicable to. Hence, this research paper proposes an early QoS framework covering various classes of P2P applications; content distribution, distributed computing and communication and collaboration. Early results from the prototype implementation of the Peer Enterprises framework (a cross-organizational P2P collaborative application) are used as a basis for formulation of the QoS parameters. The individual performance measures which comprise the QoS framework are also discussed in detail along with some thoughts on how these can be complied with. The proposed framework would hopefully lead to quantifiable Service-Level Agreements for a variety of peer-to-peer services and applications.


2020 ◽  
Vol 5 (2) ◽  
pp. 252
Author(s):  
Vivi Herlina

<p><em>Tax is very useful for the development of a county. This study aimed to determine the Effect of Sanctions, Tax Awareness and Quality of Taxpayer Services on Property Tax Compliance, the case studies Kab. Kerinci. The number of samples determined was 128 respondents. The independent variables were sanctions, tax awareness and service quality of taxpayers and the dependent variable was Property tax compliance. The analysis method used multiple regression analysis, including determination coefficient and hypothesis testing. The result analysis shows that Sanctions variable affects the taxpayer compliance by 0.421 (42.1%), Tax Awareness affects the taxpayer Compliance by 0.195 (19.0%), and the Quality of Taxpayer Services has an influence magnitude of 0.250 (25.0 %).</em></p><p> </p><p>Pajak sangat berguna bagi pembangunan suatu daerah. Penelitian ini bertujuan untuk mengetahui Pengaruh Sanksi, Kesadaran Perpajakan dan Kualitas Pelayanan Wajib Pajak Terhadap Kepatuhan Wajib Pajak Bumi dan Bangunan khususnya pada daerah Kab. Kerinci. Jumlah sampel yang ditetapkan sebanyak 128 responden. Sebagai variabel independen, yaitu sanksi, kesadaran perpajakan dan kualitas pelayanan wajib pajak. Selanjutnya, variabel dependennya adalah kepatuhan Wajib Pajak Bumi dan Bangunan. Metode analisis yang digunakan adalah analisis regeresi linier berganda meliputi, koefisien determinasi dan pengujian hipotesis. Dari hasil analisis dapat diketahui bahwa variabel Sanksi mempengaruhi Kepatuhan Wajib Pajak Bumi dan Bangunan sebesar 0,421 (42.1%), Kesadaran Perpajakan mempengaruhi Kepatuhan Wajib Pajak Bumi dan Bangunan sebesar 0,195 (19.0%), dan Kualitas Pelayanan Wajib Pajak memiliki besaran pengaruh sebesar 0,250 (25.0%).</p>


Author(s):  
Soumava Bandyopadhyay ◽  
Vivek Natarajan

This paper employs a measurement of the service quality of educational Websites as perceived by students, following a conceptual model developed by Santos (2003).  Perceived service quality of educational Websites is conceptualized as dependent on the following variables—ease of use, content, reliability, privacy, and interaction. An empirical test with university students validates the overall model.  As for the individual independent variables, all of them except privacy are found to have a significant effect on perceived service quality.


Jurnal Soso-Q ◽  
2020 ◽  
Vol 8 (1) ◽  
Author(s):  
Anggrainy Chaniago ◽  
Merry M. Pelupessy ◽  
Sarifuddin Sarifuddin ◽  
Yulianty S. Ginting

The bath soap market is constantly changing and competition is getting tougher with the emergence of bath soaps that have a clearer positioning, such as beauty soap, whitening soap, family soap to health soap. Increasing lifestyles of people in Indonesia and changing habits where bathing is no longer just using soap, but by adding fragrance and comfort when wearing it. The higher purchasing power of consumers for a product encourages companies to further improve the quality of their products. The purpose of this study is to analyze the effect of Integrated Promotion and Positioning Excellence on Purchasing Decisions in Lux Bath Soap. The population in this study are consumers in the city of Ambon who use Lux bath soap. The sample in this studywere 100 people who bought lux bath soap taken by purposive sampling. The data collection is done by using a questionnaire. The data analysis method used is SPSS version 16.The results of multiple regression analysis namely Y = 0.501 X1 + 0.218 X2 The most influential independent variable on the dependent variable is the integrated Promotion variable (0.501), followed by the Positioning Excellence variable (0.218). T test results show that all independent variables, namely (integrated promotion and positioning superiority) have a significant positive effect on the dependent variable (purchasing decisions) where all independent variables obtain a t value greater than t table with a sig level of less than 0.05. And the coefficient of determination (R Square) obtained by 0.309 this means that 30.9% of purchasing decisions can be explained by integrated promotion variables and positioning excellence, while the remaining 69.1% is influenced by other variables not examined in this study. Keywords: Integrated Promotion, Positioning Excellence, Purchasing Decisions


Jurnal IPTA ◽  
2021 ◽  
Vol 9 (1) ◽  
pp. 54
Author(s):  
Syahrul Hidayat ◽  
I Ketut Suwena ◽  
N.G.A.S. Dewi

Surabaya City currently lacks of potential natural tourism, Surabaya needs new alternative tourism to increase tourists to visit Surabaya by making museum tours become a tourist attraction. One of the factors that influencing tourists to visit are the promotion factor and service quality. This research was conducted to find out the influence of promotion and service quality towards interest to visit to museum Surabaya. The promotion aims to provide & attract tourists to visit. The quality of service is needed so that tourists feel comfortable to visit the museum and desire to revisit museum. The accidental sampling technique used by distributing questionnaires to 100 local tourists who visiting the museum . Multiple linear regression was used to measure the effect of independent variables on the dependent variable using SPSS version 24.0. The results of this research showed that the promotion variable (X1) does not partially had a positive and significant effect on tourit interest (Y) with t-count 1,629 < t-table 1,984. Service quality variable (X2) partially had a positive and significant effect with t-count 6,907 > t-table 1,984.Promotion variable (X1),and service quality variable (X2) simultaneously have a positive and significant effect with F-count 35,561 > F-table 3.939. Based on the results of multiple linear regression test, obtained the regression equation is Y = 13,849 + 0,200 X1 + 0,366 X2 + e with the correlation coefficient of 0.650 and the determination coefficient of 0.411 (41,1%).


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