scholarly journals The Influence of Tax Knowledge, Tax Service Quality, Tax Audit, and Use of Tax Sanctions on Tax Evasion: The Case Study of KPP Pratama Seberang Ulu 1 Palembang

2020 ◽  
pp. 68-74
Author(s):  
Nurul Khafizah ◽  
◽  
Azwardi Azwardi ◽  
Lukluk Fuadah ◽  
◽  
...  
Keyword(s):  
Service Quality ◽  
Tax Evasion ◽  
Tax Avoidance ◽  
Future Research ◽  
Audit Risk ◽  
Tax Legislation ◽  
Tax Audit ◽  
Tax Payments

Tax evasion and tax avoidance and is part of tax planning which aims to reduce the amount of tax payments. As an illegal act, it is clear that tax evasion violates the law so that the practice is not allowed. The tax evasion action is cheating, because taxpayers try to manipulate transactions so that costs arise that reduce income and even cause losses. Tax evasion is detrimental to the state, because the tax value paid by taxpayers is not the value it should be. It could even be that taxpayers are free from tax burden if their income is minus or experiences a loss. The purpose of the study is to find out how tax knowledge, tax service quality, tax audit and use of tax sanctions affect tax evasion, using a basic approach to the theory of attribution. The sample of the study consists of 114 respondents. The materiality and consistency of all factors selected for analysis were verified by testing and using the Cronbach's alpha. According to the results of the study, all factors (knowledge of tax legislation, quality of tax services, tax audit and use of tax sanctions) have a positive and significant impact on the level of tax evasion, i.e. lead to a reduction in such actions by taxpayers. Future research on this topic can be developed by adding research variables; such as the modernization of the tax administration system, transparency of tax spending, audit risk, taxpayer awareness, tax justice, tax regulations, and other variables that may affect tax evasion (tax evasion). In addition the research sample can also expand by increasing the number of respondents in order to represent the population accurately and more deeply and using different research methods such as purposive sampling method and direct interviews with taxpayers and tax officials to obtain deeper data.

scholarly journals Pengaruh E-Filing, Kualitas Pelayanan, Audit dan Pemeriksaan Perpajakan dan Biaya Kepatuhan Pajak Terhadap Kepatuhan Wajib Pajak

2021 ◽  
Vol 21 (2) ◽  
pp. 243-250
Author(s):  
Nena Suyati ◽  
Sugiharto Sugiharto
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Tax Evasion ◽  
Tax Avoidance ◽  
Tax Compliance ◽  
Tax Audit ◽  
Regression Techniques ◽  
Spss Software ◽  
The Government

Abstract   To improve the quality of tax services, the government issued an e-filing policy. Also, tax audits and tax compliance fees are also strengthened in order that taxes as the main income of the state can be increased. In particular, at this time the issue of non-compliance with taxes through tax avoidance and even tax evasion is increasingly widespread. Therefore, this study aims to examine the level of tax compliance based on the above aspects. This study uses quantitative analysis. The sample was gathered on 100 taxpayers in the Bekasi Selatan KPP environment. The sample was chosen based on accidental sampling, and questionnaire was processed using multiple linear regression techniques in SPSS software. The regression results show that the implementation of e-filing, service quality, audit and tax audit, and tax compliance costs have a positive and significant effect on taxpayer compliance. In addition, several variables need attention, including the application of e-filing of the ITE law and audits and tax audits related to the ethics and professionalism of tax examiners.   Keywords: Multiple Linear Regression, KPP Pratama Bekasi Selatan, Taxpayer Compliance, SPSS, Accidental Sampling   Abstrak   Untuk meningkatkan kualitas pelayanan pajak, pemerintah mengeluarkan kebijakan e-Filing. Selain itu, audit dan pemeriksaan perpajakan dan biaya kepatuhan pajak juga diperkuat agar pajak sebagai pendapatan utama negara dapat ditingkatkan. Apalagi saat ini isu ketidakpatuhan terhadap pajak lewat penghindaran bahkan penggelapan pajak kian marak. Oleh karena itu penelitian ini bermaksud meneliti tingkat kepatuhan pajak berdasarkan aspek-aspek di atas. Sampel dilakukan terhadap 100 orang wajib pajak di lingkungan KPP Pratama Bekasi Selatan. Dengan sampel yang dipilih berdasarkan accidental sampling, kuesionar diolah menggunakan teknik regresi linear berganda. Hasil regresi menunjukan penerapan e-filing, kualitas pelayanan, audit dan pemeriksan perpajakan, dan biaya kepatuhan pajak berpengaruh positif dan signifikan pada kepatuhan WP OP. Selain itu, beberapa variabel perlu mendapat perhatian antara lain penerapan e-filing undang-undang ITE dan audit dan pemeriksaan pajak terkait etika dan profesionalisme pemeriksa pajak.   Kata kunci: Regresi Linear Berganda, KPP Pratama Bekasi Selatan, Kepatuhan Wajib Pajak, SPSS, Accidental Sampling

scholarly journals Quality Assessment of the Services Delivered by a Court, Based on the Perceptions of Users, Magistrates, and Court Officials

2021 ◽  
Vol 13 (2) ◽  
pp. 504
Author(s):  
Patrícia Moura e Sá ◽  
Maria João Rosa ◽  
Gonçalo Santinha ◽  
Cátia Valente
Keyword(s):  
Service Quality ◽  
Service Providers ◽  
Service Performance ◽  
Technological Equipment ◽  
Perceived Service Quality ◽  
Positive View ◽  
Depth Interview

This paper aims to measure the quality of the services delivered by a court by assessing the satisfaction of court users and service providers, i.e., magistrates and court officials. For that purpose, a case study was carried out and data were collected by means of a questionnaire based on the SERVPERF instrument, in which perceived service quality is measured, considering court users, magistrates, and court officials’ perceptions of post-service performance. One hundred and fifty-eight questionnaires were successfully returned. An in-depth interview was later conducted to the court administrator to gain a richer understanding of the results achieved and ask follow-up questions. Overall, findings revealed that court users, magistrates, and court officials clearly have a positive view of the services provided, although improvement is needed, particularly in the court’s facilities and technological equipment. The current research sheds some light on the potentialities and difficulties of assessing service quality in the judiciary and contributes to the validation of the SERVPERF instrument in this context.

scholarly journals Staffing System Management: Evidences from Singapore

2017 ◽  
Vol 7 (2) ◽  
pp. 136
Author(s):  
Mussie T. Tessema ◽  
Kubilay Gok ◽  
Alex Ngoma ◽  
Mengsteab Tesfayohannes ◽  
Gerry V. Fernando
Keyword(s):  
Public Service ◽  
Research Direction ◽  
Future Research ◽  
System Management ◽  
Critical Factors ◽  
Organization Level ◽  
The World ◽  
Practical Implications

This paper uses Singapore as a case study to illustrate how staffing policies and practices affect the quality of the workforce which ultimately influence performance at employee and organization level. It reveals that Singapore public service has been able to put in place most of the ‘critical factors’ for an effective staffing system management. The presence of those critical factors have played an important role in making Singapore to be one of the most effective public services in the world. Finally, it forwards theoretical and practical implications of the study and future research direction.

scholarly journals Study on the Difficulties of Building a Service-oriented Government——A Case Study on the Satisfaction of Public Service Quality of Guizhou Province in 2019

2021 ◽  
Vol 235 ◽  
pp. 02031
Author(s):  
Siyue Liu
Keyword(s):  
Service Quality ◽  
Public Service ◽  
Guizhou Province ◽  
The Public ◽  
Key Points ◽  
Steady Improvement ◽  
Service Oriented ◽  
Speed Up

This paper explores the difficulties of building a service-oriented government by taking the evaluation results of public service satisfaction of Guizhou province in 2019 as an example. This paper finds that building a service-oriented government is the process of improving the quality of public service in an all-round way. With the steady improvement of the public service quality in China, the public’s expectation of the public service quality has been improved by changing from the original “yes or no” to the current “good or not”. In order to speed up the construction of service-oriented government, government departments should pay attention to the change of public demand and take the comfort, richness and transparency of public service as the key points of quality improvement.

scholarly journals USING THE SERVQUAL MODEL TO ASSESSMALL SERVICE QUALITY AND CUSTOMER SATISFACTION

2017 ◽  
Vol 14 (1) ◽  
pp. 82
Author(s):  
Larissa Maria Argollo de Arruda Falcão ◽  
Taciana De Barros Jerônimo ◽  
Fagner José Coutinho de Melo ◽  
Joas Tomaz de Aquino ◽  
Denise Dumke de Medeiros
Keyword(s):  
Point Of View ◽  
Service Performance ◽  
Level Of Service ◽  
Future Research ◽  
Good Service ◽  
Administrative Services ◽  
Service Companies ◽  
Basic Performance

This  paper  use  SERVQUAL measure  for  assessingthe  quality  of  the  administrative  services  in  a  large  mall,located in Brazil,  seen from the point of view of the currentservice  providers.  A questionnaire  was  used  to  interview 68service companies, and 5 CEO mall of this case of study. Twofactors were compared: the expectations and perceptions of theservice  providers,  the  comparison  enabled  the  strengths  andweaknesses of the quality perceived of the services offered bythe  mall  were  undertaken  as  a  case  study. Understand whatfeatures  and  level  of  service  must  have  in  order  to  meetconsumer needs, against on how consumers perceive the actualmall  performance  in  the  context  of  what  they  expected  to ensuring  good  service  to  classify  into  three  categories  offactors:  Basic,  Performance  and  Excitement.The  findings  ofthis study may prompt future research to create a new tool tohelp those managers and service companies in the process ofmaking decisions aimed at improving the strategic relationshipwith retail companies and thus to improve the quality of themall  services.  One  contribution  of  this  study  is  the  simpleproposed model used to understanding how quality processesaffect each organizational dimension of service performance.

Practical Implementation of Assessment Activities for Deep Learning

2020 ◽  
pp. 84-105
Author(s):  
Noor Liza Adnan ◽  
Wan Karomiah Wan Abdullah ◽  
Rokiah Muda ◽  
Nur Raihana Mohd Sallem
Keyword(s):  
Deep Learning ◽  
Student Assessment ◽  
Future Research ◽  
Practical Implementation ◽  
Classroom Activities ◽  
Effective Assessment ◽  
Assessment Strategies ◽  
Assessment Activities

Student assessment would influence the quality of the graduates produced. However, many assessment strategies are found to inhibit this intention. As such, this chapter proposes a few assessment activities, along with their practical implementation, that may encourage deep learning among students in the learning of management accounting subjects. This chapter reviews previous literature, focusing on the characteristics of effective assessment activities that suit the nature of the Millennial. Five assessment activities, namely test/quiz, case study, field study, simulated enterprise, and classroom activities, are proposed. A questionnaire evaluating the preferences of the students and lecturers on how the proposed activities could be implemented was adapted. The chapter elaborates on the practical implementation of the five proposed assessment activities believed to engage students' learning so they become deep learners. A future research project is also put forth.

scholarly journals Improving Service Quality of Metro Systems—A Case Study in the Beijing Metro

IEEE Access ◽  
2020 ◽  
Vol 8 ◽  
pp. 12573-12591
Author(s):  
Xinyue Xu ◽  
Yi Lu ◽  
Yingxiang Wang ◽  
Jianmin Li ◽  
Hanyu Zhang
Keyword(s):  
Service Quality ◽  
Metro Systems
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