scholarly journals Tingkat Kepatuhan Wajib Pajak Badan dalam Memenuhi Kewajiban Perpajakannya Melalui Pemeriksa Pajak, Kesadaran dan Kualitas Pelayanan pada KPP Pratama Semarang Barat

2020 ◽  
Vol 5 (1) ◽  
pp. 1-15
Author(s):  
Belia Natasya Putri ◽  
Ira Septriana
Keyword(s):  
Quality Of Service ◽  
Service Quality ◽  
Tax Compliance ◽  
Research Data ◽  
Significant Positive Effect ◽  
The West ◽  
Tax Audit ◽  
Positive Effect ◽  
Multiple Analysis

The purpose of this study is to determine the level of compliance of the Corporate Taxpayer in meeting tax obligations by increasing tax auditors, awareness and service quality at the West Semarang Pratama Tax Office. This study uses the population of Corporate Taxpayers registered at the West Semarang Pratama Tax Office with a population in 2018 of 11,723 Corporate Taxpayers. The number of samples used was 100 Corporate Taxpayers from the West Semarang Pratama Tax Office. In this study, the authors used multiple analysis tools to analyze the research data. This study has the result that there is a significant influence between tax auditors with taxpayer compliance, which means that more tax auditors can make taxpayers have increased awareness. The second hypothesis is that there is a significant positive effect between tax awareness and tax compliance. This means that the higher the level of tax awareness, the higher the taxpayer compliance. The last hypothesis has the result that there is a significant positive effect between service quality with taxpayer compliance. These results can be interpreted that if the quality of service for taxpayers has increased the taxpayers will be more obedient. Keywords : Tax Audit; Awareness; Service Quality; Tax ComplianceTujuan dari penelitian ini adalah untuk menentukan tingkat kepatuhan WP Badan dalam memenuhi kewajiban pajak dengan meningkatkan pemeriksa pajak, kesadaran dan kualitas layanan di KPP Pratama Semarang Barat. Penelitian ini menggunakan populasi pada WP Badan yang terdaftar di KPP Pratama Semarang Barat dengan jumlah populasi pada tahun 2018 sejumlah 11.723 WP Badan. Jumlah sampel yang digunakan adalah 100 WP Badan dari KPP Pratama Semarang Barat. Dalam penelitian ini penulis menggunakan alat analisis berganda guna menganalisis data hasil penelitian. Penelitian ini mempunyai hasil yaitu bahwa ada pengaruh yang signifikan antara pemeriksa pajak dengan kepatuhan wajib pajak, yang mempunyai arti bahwa lebih banyak pemeriksa pajak yang dapat membuat para wajib pajak itu mempunyai kesadaran yang meningkat. Hasil hipotesis yang kedua yaitu ada pengaruh positif signifikan antara kesadaran pajak dengan kepatuhan wajib pajak. Hal tersebut mempunyai arti bahwa semakin tinggi tingkat kesadaran pajak, maka semakin tinggi kepatuhan wajib pajak. Hipotesis yang terakhir mempunyai hasil yaitu ada pengaruh positif yang signifikan antara kualitas layanan dengan kepatuhan wajib pajak. Hasil tersebut dapat diartikan bahwa jika kualitas layanan terhadap wajib pajak mengalami peningkatan maka wajib pajak akan semakin patuh.Kata Kunci: Pemeriksa Pajak; Kesadaran; Kualitas Layanan; Kepatuhan Pajak

scholarly journals PERSEPSI NILAI PELANGGAN MEMEDIASI PENGARUH KEPERCAYAAN MEREK DAN KUALITAS LAYANAN TERHADAP LOYALITAS PELANGGAN BERBELANJA ONLINE (STUDI KASUS PADA ZALORA ONLINE SHOP)

2018 ◽  
Vol 7 (5) ◽  
pp. 2353
Author(s):  
Dicka Puspita Ayu ◽  
Eka Sulistyawati
Keyword(s):  
Quality Of Service ◽  
Service Quality ◽  
Customer Loyalty ◽  
Customer Value ◽  
Positive Impact ◽  
Analytical Data ◽  
Brand Trust ◽  
Significant Positive Effect ◽  
Positive Effect

ABSTRACT The purpose of this study is the role of customer value perception mediate brand trust and quality of service on customer loyalty online shopping (case study on Zalora Online shop). This research was conducted in Zalora Online shop with analytical data path analysis technique. The number of samples obtained by using non-probability sampling method is 150 respondents. Based on the results of the analysis can be known brand trust has a significant positive effect on customer loyalty. Quality of service has a significant positive effect on customer loyalty. Brand trust has a significant positive effect on the perception of customer value. Quality of service has a significant positive effect on the perception of customer value. The perception of customer value has a significant positive effect on customer loyalty. Customer value perceptions mediate the positive impact of brand trust and service quality on customer loyalty shopping at Zalora Online shop.   Keywords: Customer value, brand trust, service quality, customer loyalty

scholarly journals Effect on Administration Policies, the Public Service Quality and Satisfaction on the System Administration Manunggal under One Roof in Indonesia

2017 ◽  
Author(s):  
Isa Ansari. K ◽  
Rahman Kadir ◽  
Ansar
Keyword(s):  
Quality Of Service ◽  
Service Quality ◽  
Negative Impact ◽  
Policy Formulation ◽  
Significant Positive Effect ◽  
The Public ◽  
System Administration ◽  
Positive Effect ◽  
Evaluation Of Policies

This paper aims to test and analyze the influence of the Administration in the form of policy formulation, implementation and evaluation of the quality of service and the satisfaction of the public. This research was conducted on The Office of System Administration Manunggal under One Roof in Indonesia with a population of 5.292 people and carried out with formulations Slovin on the precision of 5% with a total sample of 372 respondents. The study's hypotheses were tested using a model of Structural Equation Model (AMOS ver. 18). The study found that 1) directly in policy formulation and evaluation of policies and significant positive effect on the quality of service, while the implementation of policies have a positive impact and no significant effect on the quality of service; 2) direct policy formulation and evaluation of policies and significant positive effect on public satisfaction, and implementation of policies and no significant negative effect on public satisfaction; 3) the quality of the service directly positive and significant impact on public satisfaction; and 4) indirectly policy formulation and evaluation of policies through quality service and significant positive effect on public satisfaction, while policy implementation indirectly through service quality and no significant negative impact on public satisfaction.

scholarly journals Pengaruh Kualitas Pelayanan Terhadap Loyalitas Pelanggan Pada Sari Ater Hotel & Resort Subang

2020 ◽  
pp. 179-199
Author(s):  
Nelli Sulistiana ◽  
Iwan Henri Kusnadi ◽  
Ade Nawawi
Keyword(s):  
Quality Of Service ◽  
Service Quality ◽  
Customer Loyalty ◽  
Level Of Service ◽  
Significant Positive Effect ◽  
High Level ◽  
Positive Effect

Tujuan peneliti melakukan penelitian ini adalah untuk mengetahui seberapa besar tingkat kualitas pelayanan dan tingkat loyalitas pelanggan pada Sari Ater Hotel & Resort Subang, serta untuk mengetahui seberapa besar pengaruh kualitas pelayanan terhadap loyalitas pelanggan. Dari hasil penelitian bahwa tingkat kualitas pelayanan pada Sari Ater Hotel & Resort Subang berada pada tingkat cukup tinggi, dan untuk tigkat loyalitas pelanggannya berada pada tingkat cukup tinggi pula. Adapun pengaruh kualitas pelayanan (X) terhadap loyalitas pelanggan (Y) memiliki pengaruh positif signifikan yakni sebesar 70,4%, sedangkan 29,6% sisanya dipengaruhi oleh faktor lain yang tidak diteliti oleh peneliti.   The objective of the researcher conducting this research is to find out how much the level of service quality and level of customer loyalty at Sari Ater Hotel & Resort Subang, and to find out how much influence the quality of service on customer loyalty. From the results of the study that the level of service quality at Subang Sari Ater Hotel & Resort is at a fairly high level, and for the level of customer loyalty is at a fairly high level too. The effect of service quality (X) on customer loyalty (Y) has a significant positive effect of 70.4%, while the remaining 29.6% is influenced by other factors not examined by researchers.    

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>

scholarly journals Pengaruh Promosi Media Sosial,Word Of Mouth Dan Kualitas Layanan Terhadap Minat Beli Konsumen (Studi Kasus Pada Toko Raja Hp Tenggarong

2021 ◽  
Vol 21 (1) ◽  
pp. 84-101
Author(s):  
Muhammad Saifulloh ◽  
Sugeng Raharjo
Keyword(s):  
Social Media ◽  
Quality Of Service ◽  
Data Analysis ◽  
Service Quality ◽  
Purchase Intention ◽  
Word Of Mouth ◽  
Significant Positive Effect ◽  
Independent Variables ◽  
Positive Effect

  Abstract:                The purpose of this study was to determine the effect of promotion through social media, word of mouth and service quality on buying interest at Raja HP ​​Tenggarong simultaneously and partially. The number of respondents is 100 respondents. The results of this study indicate that simultaneously all independent variables (Promotion through social media, Word of Mouth and Service Quality) in this study have a significant effect on the dependent variable (Purchase Interest) with a significance value of 0.000 <0.05 and F count > F table ( 50,528 > 2.70). Partially, Social Media Promotion Variables have no significant effect on buying interest. Word of Mouth and Service Quality variables have a significant positive effect on Purchase Intention. Based on the results of data analysis, the dominant variable influencing buying interest is service quality. Adjusted R Square of 0.600 equals 60%. This value indicates that 60% of buying interest is influenced by promotions through social media, Word Of Mouth, and Service Quality, while the remaining 40% is influenced by other factors.   Keywords: Promotion, Social Media, Word Of Mouth, Quality of Service, and Purchase Interest

scholarly journals Effect on Administration Policies, the Public Service Quality and Satisfaction on the System Administration Manunggal under One Roof in Indonesia

2017 ◽  
Vol 6 (1) ◽  
pp. 134
Author(s):  
Isa Ansari K ◽  
Rahman Kadir ◽  
Ansar A.
Keyword(s):  
Quality Of Service ◽  
Service Quality ◽  
Negative Impact ◽  
Policy Formulation ◽  
Significant Positive Effect ◽  
The Public ◽  
System Administration ◽  
Positive Effect ◽  
Evaluation Of Policies

<div><p class="normal"><em>This paper aims to test and analyze the influence of the Administration in the form of policy formulation, implementation and evaluation of the quality of service and the satisfaction of the public. This research was conducted on The Office of System Administration Manunggal under One Roof in Indonesia with a population of 5.292 people and carried out with formulations Slovin on the precision of 5% with a total sample of 372 respondents. The study's hypotheses were tested using a model of Structural Equation Model (AMOS ver. 18). The study found that 1) directly in policy formulation and evaluation of policies and significant positive effect on the quality of service, while the implementation of policies have a positive impact and no significant effect on the quality of service; 2) direct policy formulation and evaluation of policies and significant positive effect on public satisfaction, and implementation of policies and no significant negative effect on public satisfaction; 3) the quality of the service directly positive and significant impact on public satisfaction; and 4) indirectly policy formulation and evaluation of policies through quality service and significant positive effect on public satisfaction, while policy implementation indirectly through service quality and no significant negative impact on public satisfaction.</em></p></div>

scholarly journals Pengaruh Kualitas Layanan dan Keadilan Terhadap Kepatuhan Wajib Pajak Dengan Kepuasan Sebagai Variabel Mediasi

2020 ◽  
Vol 10 (2) ◽  
pp. 149-158
Author(s):  
Eka Febriani ◽  
Norra Isnasia Rahayu
Keyword(s):  
Service Quality ◽  
Tax Compliance ◽  
Sampling Technique ◽  
Primary Data ◽  
Probability Method ◽  
Significant Positive Effect ◽  
Mediating Role ◽  
Convenience Sampling ◽  
Positive Effect

This study aims to examine the effect of service quality and fairness on taxpayer compliance and the mediating role of satisfaction in the effect of service quality and fairness on taxpayer compliance. The population of this research is individual local taxpayers in Samarinda. The sample of this study is 164 respondents selected using non probability method with convenience sampling technique. This study uses primary data obtained from seven-scale Likert questionnaires. The data were analyzed using path analysis in SPSS. The results of this study show that, first, service quality has a significant positive effect on satisfaction and taxpayer compliance; second, fairness has an insignificant effect on satisfaction and taxpayer compliance; third, satisfaction has a significant positive effect on taxpayer compliance; fourth, service quality has a significant positive effect on taxpayer compliance mediated by satisfaction; fifth, mediated by satisfaction, fairness has no significant effect on tax compliance.

scholarly journals Pengaruh Kualitas Pelayanan, Pemahaman Peraturan dan Sanksi Perpajakan Pada Kepatuhan WPOP

2019 ◽  
Vol 29 (2) ◽  
pp. 503
Author(s):  
I Made Yoga Widian ◽  
I Ketut Jati
Keyword(s):  
Quality Of Service ◽  
Regression Analysis ◽  
Service Quality ◽  
Linear Regression Analysis ◽  
Sample Selection ◽  
Multiple Linear Regression Analysis ◽  
Government Revenue ◽  
Analysis Techniques ◽  
Positive Effect

One way to increase government revenue from the tax sector is by increasing taxpayer compliance itself. The purpose of this study was to determine the effect of service quality, understanding of regulations and taxation sanctions on individual taxpayer compliance registered at North Badung KPP Pratama. The study was conducted at the KPP Badung Utara in 2018. The sample selection was 100 taxpayers using the Slovin formula. Data collection was carried out by distributing questionnaires to WPOP registered in North Badung KPP Pratama and the analysis techniques using multiple linear regression analysis. Based on the results of the analysis, it is known that service quality, understanding of regulations and taxation sanctions have a positive effect on individual taxpayer compliance registered in North Badung KPP Pratama, with the value of calculating each variable greater than the label, and having a significance value greater than 0.05. Keywords : Quality Of Service;  Understanding Of Tax Regulations; Tax Sanctions; Individual Taxpayer Compliance.

scholarly journals PENGARUH KUALITAS PELAYANAN, KEPERCAYAAN DAN KOMITMEN TERHADAP KEPUASAN MASYARAKAT (Studi di Kelurahan Pandean Lamper Kecamatan Gayamsari Kota Semarang)

2019 ◽  
Vol 14 (2) ◽  
pp. 324-336
Author(s):  
Yuliati Yuliati ◽  
Susanti Wahyuningsih
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Service Quality ◽  
Significant Influence ◽  
Analysis Tool ◽  
Significant Positive Effect ◽  
Community Satisfaction ◽  
Data Analysis Tool ◽  
Positive Effect

The purpose of this study was to analyze the influence of service quality, trust and commitment to community satisfaction. The population in this study were all people who used services in Pandean Lamper Village, Gayamsari District, Semarang City, amounting to 741 people (Data for April-May 2016). While the samples taken were 88 people. Sampling uses stratified proportional sampling. The data analysis tool used in this study is multiple regression analysis. Based on the results of the study: There is a significant positive effect between the quality of service on community satisfaction. There is a significant influence between trust in community satisfaction. There is a significant influence between commitment to community satisfaction. There is a significant influence between service quality, trust and commitment to community satisfaction

scholarly journals Measuring Service Quality Effect on Consumer Purchase Intention in Retailing

2020 ◽  
Vol 9 (3) ◽  
pp. 375-388
Author(s):  
Dr. Trilok Pratap Singh
Keyword(s):  
Quality Of Service ◽  
Service Quality ◽  
Qualitative Analysis ◽  
Purchase Intention ◽  
Analysis Data ◽  
Retail Stores ◽  
Consumer Purchase Intention ◽  
The Impact ◽  
Positive Effect

The objective of this research is to measure the impact of service quality on consumer purchase intention in the retail environment. Implicitly, natural and informative focus has an effect on the customer's buying intentions. For qualitative analysis, data were collected from 477 customer surveys in large retail stores. The findings of the study indicate that quality of service have a positive effect on the purchase intention of the consumer. The results also showed that consumers do not intervene with pricing in large retail stores, as consumers feel that fair pricing are charged by retailers. Most consumers depend on the reputation and efficiency of the service quality.

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