scholarly journals Analisis Faktor -“ Faktor Yang Mempengaruhi Niat Wajib Wajak Orang Pribadi Untuk Menyampaikan Surat Pemberitahuan Secara Elektronik (E-Filling)

2017 ◽  
Vol 9 (1) ◽  
pp. 2
Author(s):  
Kartika
Keyword(s):  
Service Quality ◽  
The Other ◽  
Tax Administration ◽  
Directorate General

e-Filing is an innovation that is conducted by DirectorateGeneral of taxes to improve tax administration in Indonesia, a wayof submitting Tax Return (TR) technology-based. Ease of submittingTR technology-based could improve taxpayer compliance in payingtaxes, and it will have an impact to achieve realization target of taxrevenue by Directorate General of taxes. Not only the technicalaspects of developing and applying a technology, but also the socialaspect is another aspect that accompany it, so it can not beseparated from the other one. This research developed andmodified a model of The Theory of Acceptance and Use ofTechnology (UTAUT) by adding some variable like personalcharacteristic and service quality.

scholarly journals Analisis Faktor – Faktor Yang Mempengaruhi Niat Wajib Wajak Orang Pribadi Untuk Menyampaikan Surat Pemberitahuan Secara Elektronik (E-Filling)

2017 ◽  
Vol 9 (1) ◽  
pp. 2
Author(s):  
Kartika
Keyword(s):  
Service Quality ◽  
The Other ◽  
Tax Administration ◽  
Directorate General

e-Filing is an innovation that is conducted by DirectorateGeneral of taxes to improve tax administration in Indonesia, a wayof submitting Tax Return (TR) technology-based. Ease of submittingTR technology-based could improve taxpayer compliance in payingtaxes, and it will have an impact to achieve realization target of taxrevenue by Directorate General of taxes. Not only the technicalaspects of developing and applying a technology, but also the socialaspect is another aspect that accompany it, so it can not beseparated from the other one. This research developed andmodified a model of The Theory of Acceptance and Use ofTechnology (UTAUT) by adding some variable like personalcharacteristic and service quality.

PENGARUH KUALITAS LAYANAN DAN SISTEM ADMINISTRASI PERPAJAKAN ELEKTRONIK TERHADAP KEPATUHAN WAJIB PAJAK BADAN KPP PRATAMA PASURUAN MELALUI KEPUASAN WAJIB PAJAK SEBAGAI VARIABEL PENGHUBUNG

2020 ◽  
Vol 6 (1) ◽  
pp. 40-62
Author(s):  
Saiful Islam ◽  
Martaleni Martaleni ◽  
Rini Astuti
Keyword(s):  
Statistical Analysis ◽  
Data Collection ◽  
Service Quality ◽  
Path Analysis ◽  
Tax Revenue ◽  
Tax Administration ◽  
Administration System ◽  
Directorate General ◽  
Analysis System ◽  
High Level

High level of taxpayer compliance is one of the keys to success in achieving tax revenue targets. To improve taxpayer compliance, the Directorate General of Taxes has made several efforts including improving service quality and implementing an electronic tax administration system. The research objective is to determine the magnitude of the effect of service quality and electronic tax administration system on taxpayer compliance which is mediated by taxpayer satisfaction. Data collection by distributing questionnaires to 94 taxpayers as research samples. Statistical analysis used was a path analysis system that was processed with SPSS Version 18. The results of this research stated that service quality directly did not have a significant effect on taxpayer compliance, but indirectly through taxpayer satisfaction service quality significantly affected mandatory compliance tax. While the electronic tax administration system directly has a significant effect on taxpayer compliance but indirectly through taxpayer satisfaction does not have a significant effect on taxpayer compliance. Keywords:  Service quality, Electronic Tax Administration System, Satisfaction, and Taxpayer       Compliance

Exploration of Product Centric Factors in Telecom Industry

2015 ◽  
Vol 8 (1) ◽  
Author(s):  
Swati Ganeti ◽  
Rajat Agarwal ◽  
Murali Krishna Medudula ◽  
Mahim Sagar
Keyword(s):  
Service Quality ◽  
Service Provider ◽  
Service Providers ◽  
Network Connectivity ◽  
Factor Loading ◽  
The Other ◽  
Relative Importance ◽  
Network Connection ◽  
Telecom Service ◽  
Telecom Industry

Telecom industry is one of those industries which has changed dramatically during the past decade. With more and more players entering in this industry, competition is ever increasing. The war between these players is slowly shifting from the price to the augmentation. This paper aims at exploring such factors which influence a customers preference of one telecom service provider (TSP) over the other. It is a descriptive research where study has been conducted among the consumers of different telecom service providers (TSPs). By reviewing the existing literature in this domain, we explored different factors which affect the consumers decision to prefer one telecom service provider over the other. A consumer targeted questionnaire was designed where consumers were asked about the factors they consider (with their relative importance quantified using Likert scale), before buying a new network connection to know the relative importance of the various factors. Factor Analysis was performed to club various variables into distinct factors. Statistical techniques then helped in identifying the relative importance. From the Factor Loading matrix the following five factors were generated:- Overall service quality, Point of Purchase Differentiator, Promotion Measures, Tariff Plans and Size of the Network. Further study in the behavioural perceptions of consumer shows that the most important factor in influencing the customer buying behavior is Service Quality. The second most important factor is cost and various plans offered by the telecom service provider. Network connectivity was considered by almost all the respondents and consumers prefer the largest network player. The study also found that promotional measures dont influence the customers as expected.

scholarly journals Analysing and Comparing Warrantless Tax Inspections and Searches

2019 ◽  
Vol 22 ◽  
pp. 1-33
Author(s):  
Fareed Moosa
Keyword(s):  
Comparative Analysis ◽  
South African ◽  
Information Gathering ◽  
Third Parties ◽  
The Other ◽  
Tax Administration ◽  
Practical Operation ◽  
Effective Administration ◽  
The One ◽  
Relevant Material

Sections 45 and 63 of the Tax Administration Act 28 of 2011 (TAA) confer drastic information gathering powers on officials of the South African Revenue Service (SARS). On the one hand, section 45 permits warrantless routine (non-targeted) and non-routine (targeted) inspections by a SARS official in respect of records, books of accounts and documents found at premises where a taxpayer is reasonably believed to be conducting a trade or enterprise. The purpose of such inspection is to determine whether there has been compliance with specific obligations by the taxpayer. Section 63, on the other hand, permits, on the grounds of urgency and expediency in exceptional circumstances only, warrantless non-routine (targeted) searches by a senior SARS official of a taxpayer and of third parties associated with a taxpayer, as well as searches of a taxpayer's premises and those of third parties. In addition, section 63 permits the seizure of relevant material found at premises searched. All searches and seizures must occur for the purposes of the efficient and effective administration of tax Acts generally. A comparative analysis of sections 45 and 63 of the TAA reveals the existence of key differences in the substance and practical operation of their provisions. This article distils these differences through an in-depth discussion of the nature and extent of the powers of inspection and search conferred by these provisions, as well as by conceptualising the terms “inspection” and “search” for the purposes of sections 45 and 63 respectively.    

scholarly journals Effect of Communication, Governance and Financial Capability on Service Quality and Lecturer Performance

2017 ◽  
Author(s):  
Syahrir DM ◽  
Murdifin Haming ◽  
Zainuddin Rahman ◽  
Junaiddin Zakaria
Keyword(s):  
Service Quality ◽  
Structural Equation Model ◽  
Structural Equation ◽  
Equation Model ◽  
The Other ◽  
Financial Capability ◽  
Financial Capacity ◽  
Mediating Role ◽  
Insignificant Effect ◽  
Sample Data

The purpose of this study was to analyze the effect of communication, governance and financial capacity on service quality and lecturer performance. The population in this study is 2,381 lecturers in Makassar area, slovin formulation was used to obtain 342 lecturers as a sample. Data from the questionnaires were analyzed using Structural Equation Model using AMOS Ver. 18. The study found that the communication and governance positive and significant effect on service quality, financial capability has a negative and no significant effect on service quality. Communication and financial capability has a positive and significant effect on lecturers performance, while the governance positive and insignificant effect on lecturers performance. Service quality has a positive and significant effect on lecturers’ performance. Indirectly for variable i.e. service quality as a mediating role has a positive and insignificant in explaining the effect of communication on lecturer performance, Service quality as a mediating role has a positive and insignificant in explaining the effect of governance on lecturer performance. On the other section, service quality as a mediating role has a negative and significant in explaining the effect of financial capabilities on lecturer’s performance.

scholarly journals PENERAPAN REFORMASI KEHUMASAN DAN IMPLIKASINYA TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK ORANG PRIBADI DALAM PELAPORAN SPT TAHUNAN SECARA E-FILING

2021 ◽  
Vol 2 (2) ◽  
pp. 103-111
Author(s):  
Lufti Puji Setiadi ◽  
Agus Bandiyono
Keyword(s):  
Qualitative Methods ◽  
Document Analysis ◽  
Tax Administration ◽  
Literature Study ◽  
Research Supervision ◽  
Directorate General ◽  
Tax Education ◽  
Administrative Sanctions

Taxation education is one of the duties of the Directorate General of Taxes as the tax administrator in Indonesia. The General Elucidation of Law Number 6 of 1983 concerning General Provisions and Tax Procedures as amended several times, most recently by UU Number 16 of 2009 states that tax administration duties include guidance, research, supervision and application of administrative sanctions. This study uses a descriptive type of research that compares the efiling of the annual tax return of personal taxpayers and the realization of tax education in 2018-2019. This research uses qualitative methods. The data used are interviews, document analysis, and literature study. Based on the results of the study, it was found that the contribution of the realization of tax education was directly proportional to the annual tax return of individual taxpayers for that year. To increase the annual tax return, the Bengkulu and Lampung Regional Tax Office made a new breakthrough and adjusted direct and indirect tax education. This is expected to help taxpayers understand the importance of taxation for the nation's development and increase taxpayer compliance.   Penyuluhan perpajakan merupakan salah satu tugas Direktorat Jenderal Pajak selaku administratur perpajakan di Indonesia. Penjelasan Umum Undang-Undang Nomor 6 Tahun 1983 tentang Ketentuan Umum dan Tata Cara Perpajakan sebagaimana telah beberapa kali diubah terakhir dengan Undang-Undang Nomor 16 Tahun 2009  menyatakan bahwa tugas administrasi perpajakan meliputi pembinaan, penelitian, pengawasan dan penerapan sanksi administrasi. Penelitian ini menggunakan jenis penelitian deskriptif yang membandingkan penerimaan SPT Tahunan Wajib Pajak Orang Pribadi secara efiling dan realisasi penyuluhan perpajakan tahun 2018-2019. Penelitian menggunakan metode  kualitatif. Data yang digunakan yaitu wawancara, analisis dokumen, dan studi kepustakaan. Berdasarkan hasil penelitian didapat bahwa kontribusi realisasi penyuluhan perpajakan berbanding lurus dengan penerimaan SPT Tahunan Wajib Pajak Orang Pribadi pada tahun tersebut. Untuk meningkatkan penerimaan SPT Tahunan, Kanwil DJP Bengkulu dan Lampung melakukan terobosan baru dan menyesuaikan penyuluhan perpajakan secara langsung dan tidak langsung. Hal ini diharapkan dapat membantu Wajib Pajak memahami pentingnya perpajakan bagi perkembangan bangsa dan meningkatkan kepatuhan Wajib Pajak.  

The Effect of Country of Origin, Service Quality, and Brand Redeployment After M&A

2018 ◽  
pp. 177-191
Author(s):  
Adilla Anggraeni ◽  
Kendy Hasan
Keyword(s):  
Service Quality ◽  
Purchase Intention ◽  
Reliability And Validity ◽  
Merger And Acquisition ◽  
The Other ◽  
Multiple Linear Regressions ◽  
Online Questionnaire ◽  
Consumer Purchase Intention ◽  
Post Hoc ◽  
Linear Regressions

Many companies worldwide underwent merger and acquisition to expand the business. The purpose of the research is to confirm that general country attribute; service quality and the redeployment strategies are variables needed by the company to smooth the process of the merger and acquisition. The data were collected from 150 respondents through offline and online questionnaire. Cronbach's Alpha and Confirmatory Factorial Analysis were utilized to determine reliability and validity of the constructs. Simple and multiple linear regressions are the hypothesis testing chosen for this study. ANOVA and Post-Hoc Duncan are performed to differentiate which of the five redeployment strategies is the best used by the company after done the merger and acquisition. The results conclude that general country attributes and service quality are positively linked to purchase intention. On the other hand, corporate brand redeployment alternatives are shown to have no impact on consumer purchase intention in the case of Tigerair Mandala Airlines.

Promoting Bucovina's Tourism Brand

2015 ◽  
pp. 24-46
Author(s):  
Alexandru-Mircea Nedelea
Keyword(s):  
Service Quality ◽  
The Other ◽  
Good Service ◽  
Promotion Program ◽  
Religious Tourism ◽  
Sports Tourism

In this chapter there is a presentation of Bucovina as an attractive tourism region of Romania, more and more appreciated by native and foreign tourists, having characteristics which distinguish it from the other Romanian tourism regions, namely the monasteries pertaining to UNESCO heritage. Nevertheless, the tourism in Bucovina can be oriented in many directions: historical and religious tourism, sports tourism, balneary tourism, and recreational tourism. The multitude of tourism forms that can be practiced in Bucovina must become well known; the possible visitors need to know that they can practice other forms of tourism besides the religious one, and this is why it is necessary to create the tourism brand of Bucovina. The promotion program of the brand of Bucovina must consider two main objectives: the presentation of the tourist sites and the deliverance of a good service quality.

scholarly journals Pengaruh Penerapan Sistem Administrasi Perpajakan Modern, Kualitas Pelayanan Dan Kesadaran Wajib Pajak Pada Kepatuhan WPOP

2019 ◽  
pp. 221
Author(s):  
Ni Luh Putu Yunika Antari ◽  
Ni Luh Supadmi
Keyword(s):  
Data Analysis ◽  
Service Quality ◽  
Quality Of Services ◽  
Tax Administration ◽  
Administration System ◽  
System Service ◽  
Analysis Technique ◽  
Reporting Service ◽  
Positive Effect

The purpose of this study was to determine the effect of the application of a modern tax administration system, service quality, and taxpayer awareness on individual taxpayer compliance (WPOP). This research was conducted at KPP Pratama Denpasar Timur. The data analysis technique used is multiple linear regression. Based on the results of the analysis obtained a modern tax administration system, service quality, and awareness of taxpayers have a positive and significant effect on WPOP compliance. This shows that if the tax administration system is implemented well, it will tend to increase compliance with WPOP reporting. Service quality also has a positive effect on WPOP compliance, this proves that the better the quality of services provided will make the taxpayer more compliant in fulfilling his obligations. Keywords: modern tax administration system, service quality, and taxpayer awareness  

Evaluating the Success of the Economic and Premium Private Labels in Retailers Positioned at the Opposite Ends of the Price-Quality Axis

2020 ◽  
pp. 83-109
Author(s):  
Önder Kethüda
Keyword(s):  
Service Quality ◽  
Product Category ◽  
The Other ◽  
Success Rates ◽  
Private Labels ◽  
National Brand ◽  
Other Hand ◽  
Customer Perspective

The aim of this chapter is to evaluate the success of private labels positioned as economic and premium from the customer perspective in the retailers that have different positioning strategies. For this aim, two retailers that positioned themselves at the opposite ends on the price and service quality axes and a product category were identified along with a national brand. The research used between-subjects design and data were collected from customers of both retailers via a questionnaire. The success rates of economic and premium private labels were compared between the two retailers. The results indicate that both economic and premium private labels are more credible and favorable in retailers with superior service quality. On the other hand, the customers of the retailer positioned at low price have more tendencies to purchase economic private labels than the customers of the other store, whereas the customers of the retailer positioned at superior service quality have higher tendency to purchase premium private labels than the customers of the other store.

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