scholarly journals THE EFFECT OF SERVICE QUALITY OF ELECTRONIC TAXING SYSTEM AND TAX EMPLOYEE COMPETENCE ON TAXPAYER SATISFACTION

2019 ◽  
Vol 7 (2) ◽  
pp. 87-100
Author(s):  
Tri Wulanjayanti ◽  
Darman Usman
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Service Quality ◽  
Multiple Linear Regression ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Positive Effect

This study aims to test the effect of service quality of electronic taxing system and tax employee competence on taxpayer satisfaction. The variables on this study was measured by using questionnaire. The sample of this study is personal Taxpayer who is running business activities and is registered at the Primary Tax Office of Bengkulu. The data used in this study is primary data. The hypothesis of the study is tested by using Multiple Linear Regression Analysis with the assistance of SPSS. The result of this study revealed that the service quality of electronic taxing system and tax employee competence had positive effect on the taxpayer satisfaction.Key Words: Service Quality of Electronic Taxing System, Tax Employee Competence, and Taxpayer Satisfaction.

scholarly journals PENGARUH PENGETAHUAN PERPAJAKAN DAN KUALITAS PELAYANAN PAJAK TERHADAP MOTIVASI DALAM MEMBAYAR PAJAK PENGHASILAN (STUDI PADA WPOP DI KEC. WANEA KOTA MANADO)

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Polii Cimberly ◽  
Hendrik Manossoh ◽  
Heince R. N. Wokas
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Income Tax ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Positive Effect

This research aims to examine the effect of tax knowledge and the quality of tax service on motivation in paying income tax. The sample in this research are all individual taxpayers who reside in the district wanea of manado city. The data in this research is using primary data. It was collected by distributing questionnaires directly to individual taxpayers in the district wanea of manado city. The data taken was processed using the multiple linear regression analysis with the help of  SPSS 23. The result indicate that: tax knowledge has positive effect towards motivation in paying income tax. The quality of tax service has positive effect towards motivation in paying income tax. Tax knowledge and the quality of tax service simultaneously have positive effect towards motivation in paying income tax.Keywords: Tax Knowledge, The Quality of Tax Service, Motivation In Paying Income Tax.

scholarly journals Pengaruh Kualitas Pelayanan Dan Kepuasan Pelanggan Terhadap Keinginan Berbelanja Pada Coco Mart Tabanan

2020 ◽  
Vol 2 (1) ◽  
pp. 46-58
Author(s):  
Ni Wayan Ari Sudiartini ◽  
Ni Ketut Murdani ◽  
Ni Kadek Candra Dewi
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Customer Satisfaction ◽  
Service Quality ◽  
Multiple Linear Regression ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Test Results ◽  
Positive Effect

This research aims to find out how the influence of service quality and customer satisfaction to desire to shop at Coco Mart Tabanan. The data used in this research is quantitative data and then processed using multiple linear regression analysis. Population in this research were consumers who made purchases in Coco Mart Tabanan, with a sample of 60 people.Test results of multiple linear regression analysis obtained equation Y = - 0,465 + 0,236X1+ 0,289X2,  which means the quality of service variables (X1) and customer satisfaction (X2) have a significant positive effect on the desire to shop (Y). The correlation test results show that the correlation coefficient of = 0,889 lies between 0,80-1,00 which means that the effect between service quality  (X1) and customer satisfaction (X2) with shopping desire (Y) is very strong. Determination test results, adjusted amount of R2 is 0,790 this means the influence of service quality and customer satisfaction to the desire to shop for 79,0% while the remaining 21,0% influenced by other factors not examined. The results of the f test and t test show that the hypothesis which reads “ there is a significant influence between service quality (X1) and customer satisfaction (X2) on shopping desire (Y) “ can be received by testing significant level 0,000 is smaller than 0,05. 

scholarly journals Pengaruh Kualitas Layanan dan Kualitas Produk Terhadap Kepuasan Nasabah Bank

2020 ◽  
Vol 1 (02) ◽  
pp. 133-140
Author(s):  
Meli Andriyani ◽  
Riski Ardianto
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Customer Satisfaction ◽  
Service Quality ◽  
Multiple Linear Regression ◽  
Product Quality ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Research Data ◽  
Positive Effect

The bank as a service company places great importance on satisfaction through services and products. The purpose of this study was to determine the effect of service quality and product quality on customer satisfaction. The research was conducted by distributing questionnaires to 100 respondents, namely bank customers who live and have bank accounts in the Cibubur area. The research data were analyzed using multiple linear regression analysis. The study found that service quality did not affect customer satisfaction, while product quality had a positive effect on customer satisfaction.

scholarly journals Effect of tax knowledge, service quality, tax examination, and technology of compliance regional tax mandatory

2019 ◽  
Vol 6 (5) ◽  
pp. 175-183
Author(s):  
Ni Made Galih Masari ◽  
I Wayan Suartana
Keyword(s):  
Regression Analysis ◽  
Service Quality ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Monitoring Systems ◽  
Analysis Techniques ◽  
Knowledge Service ◽  
Positive Effect

This study aims to determine the effect of tax knowledge, service quality, tax examination, and technology on local taxpayer compliance. This study uses primary data that is based on respondents' answers to questionnaires distributed to 90 registered taxpayers at the Badung Regency Revenue Agency. The technique of determining the sample using purposive sampling. The population uses all hotel taxpayers, restaurants and entertainment taxpayers who have used online-based monitoring systems as many as 904 taxpayers and based on the criteria determined the number of samples is 90 taxpayers. Data analysis techniques were performed using multiple linear regression analysis techniques. The analysis shows that tax knowledge has a positive effect on compliance with local taxpayers. Quality of service has a positive effect on local taxpayer compliance. Tax examination has a positive effect on local taxpayer compliance. Technology has a positive effect on local taxpayer compliance.

scholarly journals PENGARUH AKUNTABILITAS, TRANSPARANSI, DAN KUALITAS PELAYANAN TERHADAP MINAT MUZAKI MEMBAYAR ZAKAT

2020 ◽  
Vol 6 (9) ◽  
pp. 1756
Author(s):  
Nahdliatul Amalia ◽  
Tika Widiastuti
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Data Collection ◽  
Service Quality ◽  
Multiple Linear Regression ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Convenience Sampling

This study aims to determine the effect of accountability, transparency, and service quality on the interest of muzaki (study at zakat institutionsSurabaya). This study uses a quantitative approach with multiple linear regression analysis. The population in this study is all muzaki registered at zakat institutions in Surabaya. The sampling technique using convenience sampling. This study uses 6 (six) zakat institutions that have been selected by taking a sample of 120 muzaki. Primary data collection in this study used a questionnaire. Based on the results of the study show that accountability, transparency, and service qualitypartially have a positive and significant effect on the interest of muzaki to paying zakat. Accountability, transparency, and service qualitysimultaneously have a positive and significant effect on the interest of muzaki to paying zakat.Keywords: Accountability, Transparency, Service Quality, Interest, Zakat, Zakat Institution

scholarly journals PENGARUH KUALITAS JASA TERHADAP KEPUASAN PENGUNJUNG OBYEK WISATA GUA PINDUL

2017 ◽  
Vol 1 (2) ◽  
pp. 68-81
Author(s):  
Maricha Permata Putri
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Service Quality ◽  
Multiple Linear Regression ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Level Of Service ◽  
Visitor Satisfaction ◽  
Fifth Dimension

Obyek wisata merupakan produk jasa yang ditawarkan oleh suatu perusahaan jasa dengan harapan agar pengunjung datang untuk berkunjung dan menikmati obyek wisata yang ditawarkan. Untuk dapat menarik minat pengunjung, pengelola harus dapat memberikan kualitas pelayanan terbaik untuk menciptakan suatu kepuasan terhadap pengunjung. Kualitas pelayanan mempunyai lima dimensi yang meliputi bukti langsung (tangibles), kehandalan (reliability), ketanggapan (reponsiveness), jaminan (assurance) dan empati (emphaty), kelima dimensi tersebut yang diacu dan dijadikan variabel dalam penelitian ini guna untuk mengetaui pengaruh kualitas jasa terhadap kepuasan pengunjung obyek wisata Gua Pindul. Dalam penelitian ini pendekatan yang digunakan ialah kualitatif dengan analisis regresi linear berganda dan analisis uji beda (ANOVA). Analisis uji beda digunakan untuk mengetaui perbedaan tingkat kualitas jasa pada keempat pengelola atau sekretariat yang terdaat di obyek wisata Gua Pindul. Sample yang digunakan untuk penelitian ini sebanyak 300 responden, dalam satu sekretariat terdapat 75 kuota responden. Sedangkan analisis regresi linear berganda digunakan untuk mengetahui kualitas jasa yang terdapat pada obyek wisata Gua Pindul terhadap kepuasan pengunjung.Dari hasil analisis regresi linear berganda diketahui bahwa variabel yang terdapat pada penelitian ini meliputi bukti langsung (tangibles), kehandalan (reliability), ketanggapan (reponsiveness), jaminan (assurance) dan empati (emphaty), terbukti berpengaruh positif dan signifikan terhadap kepuasan pengunjung obyek wisata Gua Pindul. Sedangkan hasil dari uji beda terbukti bahwa adanya perbedaan tingkat kualitas jasa pada tiap-tiap pengelola atau sekretariat obyek wisata Gua Pindul. Tourism is a product of the services offered by a service company in the hope that visitors come to visit and enjoy the attractions offered. In order to attract visitors, managers should be able to provide the best quality service to create a satisfaction to visitors. Quality of service has five dimensions include direct evidence (tangibles), reliability (reliability), responsiveness (reponsiveness), assurance (assurance) and empathy (empathy), the fifth dimension is referred to and used as a variable in this study in order to influence the quality of services to the satisfaction of visitor attractions Pindul. In this study is a qualitative approach used by multiple linear regression analysis and analysis of different test (ANOVA). Analysis of different test used to mengetaui differences in the level of service quality in the fourth manager or secretariat terdaat tourism and Pindul. The sample used for this study of 300 respondents, in the secretariat are 75 quota respondents. While multiple linear regression analysis is used to determine the quality of the services contained on Pindul sights on visitor satisfaction. From the results of multiple linear regression analysis found that the variable contained in the study include (tangibles), reliability (reliability), responsiveness (reponsiveness), assurance (assurance) and empathy (empathy), proved positive and significant impact on visitor satisfaction sights Caves Pindul. While the results from different test proved that the differences in the level of service quality at every manager or secretarial attractions Pindul.

PENGARUH LOKASI, KUALITAS PRODUK TABUNGAN, KUALITAS PELAYANAN TERHADAP KEPUASAN NASABAH DALAM MENABUNG DI BMT ADZKIYAH KHIDMATUL UMMAH DI KOTA METRO

2019 ◽  
Vol 3 (2) ◽  
pp. 439
Author(s):  
Suwarto Suwarto ◽  
Risa Anggraini
Keyword(s):  
Linear Regression ◽  
Customer Satisfaction ◽  
Service Quality ◽  
Multiple Linear Regression ◽  
Linear Regression Analysis ◽  
Requirements Analysis ◽  
Primary Data ◽  
Homogeneity Test ◽  
Linearity Test

This research is motivated by customer satisfaction which is a customer action to save. The purpose of this study was to determine the ef ect of location, quality of savings products, service quality on customer satisfaction. In this study using primary data collected by explanatory research methods and sample collection techniques in the form of accidental sampling of BMT customers Adzkiyah Khidmatul Ummah using a questionnaire with a likert skla in BMT Adzkiyah Khidmatul Ummah in Metro City. Testing the instrument requirements used include validity, reliability testing. Requirements analysis using normality test, linearity test, homogeneity test. And analysis tools using multiple linear regression with partial test (t test), simultaneous test (f test), coef icient of determination test (R2). As testing requirements analysis and hypothesis testing. Based on the results of research using multiple linear regression analysis obtained location influences customer satisfaction, the quality of savings products does not af ect customer satisfaction, and service quality influences customer satisfaction.

scholarly journals PENGARUH PERUBAHAN TARIF, METODE PENGHITUNGAN DAN MODERNISASI SISTEM PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM DENGAN KEADILAN PAJAK SEBAGAI VARIABEL MODERASI

2021 ◽  
Vol 5 (2) ◽  
pp. 160-175
Author(s):  
Ade Nuryunita Thahir ◽  
Iman Karyadi ◽  
Yanis Ulul Azmi
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Tax Rates ◽  
Tax System ◽  
Food And Beverage ◽  
Positive Effect ◽  
Interaction Test

This research was conducted to determine and test the effect of changes in tax rates (X1), tax calculation methods (X2) and modernization of the tax system (X3) on MSME taxpayer compliance with tax justice as a moderating variable (M). As for the population in this study, the UMKM taxpayers in the food and beverage sector are registered at the Surabaya City Trade Office. Data collection uses purposive sampling method, provided that the taxpayer has a NPWP and has a gross turnover (turnover) in one tax year not to exceed Rp4.8 billion. The samples used in this study were 80 respondents. Data analysis in this study used multiple linear regression and interaction regression with the help of SPPS version 17. The results of the study using multiple linear regression analysis showed that partially changes in tax rates did not have a positive effect and insignificant on taxpayer compliance, while the tax calculation method and tax system modernization partially have a positive and significant effect on taxpayer compliance. Multiple regression analysis with the interaction test for variable changes in tax rates to taxpayer compliance with tax justice as a moderating variable, the method of calculating taxes against taxpayer compliance with tax justice as a moderating variable and modernization of the tax system towards taxpayer compliance with tax fairness as a moderating variable partial positive and significant effect which means that tax justice is able to moderate all the variables used in this study.

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS PELAPORAN KEUANGAN DAERAH (Studi pada Satuan Kerja Perangkat Kabupaten Aceh Tengah)

2017 ◽  
Vol 3 (2) ◽  
pp. 182-195
Author(s):  
Loli Efendi ◽  
Darwanis Darwanis ◽  
Syukriy Abdullah
Keyword(s):  
Information Technology ◽  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Financial Reporting ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Policy Makers ◽  
Regional Finance

This study aims to examine the effect of the quality of regional apparatus, the utilization of information technology, and the supervision of regional finance on the quality of local financial reporting at the Regional Working Units in the Central Aceh Regency. The population of this study is all and agencies in the Central Aceh District. A total of 28 Regional Working Units, consisting of 3 officers (i.e., Head of the Office or the Budget User, Head of Accounting Department, and accounting staff) were selected as the respondents of the study. The data are gathered using the questionnaires and analysed using the Multiple Linear Regression Analysis. The results showed that the quality of the regional apparatus, the utilization of information technology, and the supervision of regional finance significantly affected the quality of local financial reporting at the Regional Working Units in the Central Aceh Regency. This findings implied that in order to improve the quality of local financial reporting, the policy makers should focus on ensuring the quality of regional apparatus, the utilization of information technology, and the supervision of regional financial management.Penelitian ini bertujuan untuk menguji pengaruh kualitas aparatur daerah, pemanfaatan teknologi informasi, dan pengawasan keuangan daerah baik secara bersama-sama maupun secara parsial terhadap kualitas pelaporan keuangan daerah pada Satuan Kerja Perangkat Daerah di Kabupaten Aceh Tengah. Populasi dalam penelitian ini adalah seluruh institusi/lembaga yang meliputi kantor, dinas dan badan pada Kabupaten Aceh Tengah. Sebanyak 28 SKPK (Satuan Kerja Perangkat Kabupaten) dan untuk masing-masing SKPK terdiri dari 3 orang yang terdiri dari kepala SKPK atau Pengguna Anggaran, kepala bagian akuntansi dan staf bagian akuntansi sebagai responden penelitian. Data dalam penelitian dikumpulkan melalui penyebaran kuesioner kepada responden dan kemudian dianalisis dengan menggunakan Regresi Linear Berganda. Hasil penelitian menunjukkan bahwa kualitas aparatur daerah, pemanfaatan teknologi informasi, dan pengawasan keuangan daerah baik secara bersama-sama maupun secara terpisah berpengaruh terhadap kualitas pelaporan keuangan daerah pada Satuan Kerja Perangkat Daerah di Kabupaten Aceh Tengah. Temuan ini menyiratkan bahwa untuk meningkatkan kualitas pelaporan keuangan daerah, pembuat kebijakan harus fokus untuk memastikan kualitas aparatur daerah, pemanfaatan teknologi informasi, dan pengawasan pengelolaan keuangan daerah.

scholarly journals PENGARUH KUALITAS LAYANAN DAN HARGA TERHADAP KEPUASAN KONSUMEN MEMBELI DI J.CO DONUTS DAN COFFE PALU GRAND MALL

2020 ◽  
Vol 5 (3) ◽  
pp. 240-250
Author(s):  
Dede Kuriang Listanto ◽  
Chalil Chalil ◽  
Ira Nuriya Santi
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Service Quality ◽  
Multiple Linear Regression ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Total Sample ◽  
Multiple Linear Regression Analysis ◽  
Purposive Sampling

This study aims to know the influence of service quality and price to consumen satisfaction at J.CO Donuts and Coffe Palu Grand Mall. Total sample in this study are 60 respondent, with Purposive sampling as sampling technique. Data analysis methode used in this research is Multiple Linear Regression Analysis. The result shows that service quality and price simultaneously have a signifikan influnce to consument satisfaction at J.CO Donuts and Coffe Palu Grand Mall. Service quality partially have a signifikan influence to consument satisfaction at J.CO Donuts and Coffe  Palu Grand Mall. Price partially have a signifikan influence to consument satisfaction at J.CO Donuts and Coffe Palu Grand Mall. Tujuan dari penelitian ini yaitu untuk mengetahui pengaruh kualitas layanan dan harga terhadap kepuasan konsumen di J.CO Donuts dan Coffe Palu Grand Mall. Sampel yang digunakan penelitian ini yaitu sebanyak 60 responden, dengan teknik penarikan sampel yang digunakan adalah purposive sampling. Metode analisis data yang digunakan dalam penelitian ini adalah Regresi Linear Berganda. Hasil penelitian menunjukkan bahwa kualitas layanan dan harga secara serempak berpengaruh siginifikan terhadap kepuasan konsumen di J.CO Donuts dan Coffe Palu Grand Mall. Kualitas layanan secara parsial berpengaruh signifikan terhadap kepuasan konsumen di J.CO Donuts dan Coffe Palu Grand Mall. Harga secara parsial berpengaruh signifikan terhadap kepuasan konsumen di J.CO Donuts dan Coffe Palu Grand Mall.

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