scholarly journals ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KPP PRATAMA BATULICIN

2018 ◽  
Vol 4 (3) ◽  
Author(s):  
Halipah Halipah
Keyword(s):  
Data Analysis ◽  
Service Quality ◽  
Quantitative Methods ◽  
Tax System ◽  
Factors Affecting ◽  
Analysis Techniques ◽  
Compliance Level ◽  
System Effectiveness ◽  
Tax Regulation

Abstract: This study aimed to determinee and analyze the factors affecting personal taxpayer compliance. The method used in this study is quantitative methods and data analysis techniques using multiple linier regression to determine factors affecting personal taxpayer compliance level. The results of this study indicate that (1) taxpayer awareness variables (X1) knowledge and understanding of tax regulation (X2) perceptions of tax system effectiveness (X3) tax service quality (X4) and tax sanctions (X5), significantly influence simultaneously taxpayer is compliance. (2) partially variable taxpayer awareness variables (X1) knowledge and understanding of tax regulation (X2) perceptions of tax system effectiveness (X3) tax service quality (X4) and tax sanctions (X5), (3) taxpayer awareness variables (X1) is the dominant variable affecting taxpayer is compliance. Keywords: taxpayer awareness variables, knowledge and understanding of tax regulation, perceptions of tax system effectiveness, tax service quality, and tax sanctions, taxpayer is compliance Abstrak: Penelitian ini bertujuan untuk mengetahui dan menganalisis Faktor-faktor yang Mempengaruhi Tingkat Kepatuhan Wajib Pajak Orang Pribadi Pada KPP Pratama Batulicin. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif dan teknik analisis data menggunakan regresi linier berganda untuk mengetahui Faktor-faktor yang Mempengaruhi Tingkat Kepatuhan Wajib Pajak Orang Pribadi. Penelitian dilakukan terhadap 100 orang wajib pajak orang pribadi usahawan. Hasil penelitian ini menunjukan bahwa (1) variabel Kesadaran Wajib Pajak (X1) Pengetahuan dan Pemahaman Terhadap Peraturan Perpajakan (X2), Persepsi atas Efektifitas Sistem Perpajakan (X3), Kualitas Pelayanan Aparat Pajak (X4), dan Sanksi Perpajakan (X5), berpengaruh signifikan secara bersama-sama (simultan) terhadap Kepatuhan Wajib Pajak. (2) secara parsial variabel Kesadaran Wajib Pajak (X1) Pengetahuan dan Pemahaman Terhadap Peraturan Perpajakan (X2), Persepsi atas Efektifitas Sistem Perpajakan (X3), Kualitas Pelayanan Aparat Pajak (X4), dan Sanksi Perpajakan (X5) berpengaruh  signifikan terhadap Kepatuhan Wajib Pajak. (3) Variabel Kesadaran Wajib Pajak (X1) merupakan variabel yang dominan mempengaruhi Kepatuhan Wajib Pajak. Kata kunci : Kesadaran Wajib Pajak, Pengetahuan dan Pemahaman Terhadap Peraturan Perpajakan, Persepsi atas Efektifitas Sistem Perpajakan, Kualitas Pelayanan Aparat Pajak, dan Sanksi Perpajakan dan Kepatuhan Wajib Pajak

scholarly journals Analisis Pengakuan Nilai Aset dan Kualitas Laporan Keuangan Sebelum dan Sesudah Penerapan Sistem Akuntansi Berbasis Akrual

2020 ◽  
Vol 23 (1) ◽  
Author(s):  
Ika Novita ◽  
Rindu Rika Gamayuni ◽  
Farichah Farichah
Keyword(s):  
Test Validity ◽  
Primary Data ◽  
Validity And Reliability ◽  
Tax System ◽  
Factors Affecting ◽  
Normality Test ◽  
Using Data ◽  
System Effectiveness ◽  
Tax Regulation

This research aims to examine the affect of awareness of paying tax towards the willingness of paying tax, the affect of tax regulation knowledge towards the willingness of paying tax, perception of tax system effectiveness towards the willingness of paying tax, percieved benefits by taxpayers towards the willingness of paying tax, the quality of taxpayer services towards the willingness of paying tax. The population in this research are individual taxpayer of MSME’s registered in the Pratama Kedaton and Teluk Betung Tax Office, Bandar Lampung. Sample are drawn with convenience sampling method. Data collected using questionnaire. The data uses in this research are primary data, and analysed using data quality test (validity and reliability test), classical assumption test (normality test, multicolinierity test, heteroscedasticity test), and hypothesis testing with multiple linier analysis. The result shows that there are many factors affecting the willingness of paying tax significantly are the awareness of paying tax and the quality of taxpayers services, and the tax regulation knowledge, perception of tax system effectiveness and the benefits percieved by taxpayers does not significantly affect the willingness of paying tax.

scholarly journals E-SERVICE QUALITY, CUSTOMER SATISFACTION, AND REPURCHASE INTENTION: ANALYZING THE IMPACT ON E-COMMERCE PLATFORM

2021 ◽  
Vol 19 (4) ◽  
pp. 825-837
Author(s):  
Putu Puspita Sari Sastradi Putri ◽  
◽  
Cut Irna Setiawati ◽  
Keyword(s):  
Data Analysis ◽  
Service Quality ◽  
Consumer Satisfaction ◽  
Quantitative Methods ◽  
Descriptive Analysis ◽  
Sampling Technique ◽  
Sem Analysis ◽  
Repurchase Intention ◽  
Analysis Techniques ◽  
The Impact

This research measured the effect of e-service quality on e-consumer satisfaction which has an impact on repurchase intention. This research aims to describe how the e-service quality conducted by e-commerce, named Bukalapak, affected e-consumer satisfaction, which will impact Bukalapak repurchase intention. This research uses quantitative methods with descriptive analysis. This research sampling technique was non-probability sampling and invited 150 respondents purchased on Bukalapak more than once as experience. Regarding data analysis techniques, this research used descriptive analysis and PLS-SEM analysis through SmartPLS 3.0 software. Based on description analysis, the e-service quality impacts e-consumer satisfaction since e-commerce provider has been provided programs such as the clear direction of giving comments and purchase feedback through online and application. Unfortunately, the repurchase intention on the e-commerce platform is below expectation (under sales). SEM-PLS results showed that e-service quality has a significant impact on e-consumer satisfaction in using e-commerce platforms. E-service quality has a significant impact on repurchase and e-consumer satisfaction has an impact on repurchase intention in using Bukalapak. Based on the results, e-service quality impacts repurchase intention through e-consumer satisfaction as a mediating variable in e-commerce platforms.

scholarly journals PENGARUH PEMAHAMAN PERATURAN PAJAK, PELAYANAN FISKUS, PERSEPSI EFEKTIVITAS SISTEM PERPAJAKAN TERHADAP KEMAUAN MEMBAYAR PAJAK (Studi Empiris Pada Kantor Pelayanan Pajak Pratama Jayapura)

2020 ◽  
Vol 14 (1) ◽  
Author(s):  
Rachmad Putra Ramadhan ◽  
Syaikhul Falah ◽  
Mariolin Sanggenafa
Keyword(s):  
Data Analysis ◽  
Willingness To Pay ◽  
Empirical Evidence ◽  
Sampling Method ◽  
Sampling Technique ◽  
Tax System ◽  
Purposive Sampling ◽  
Independent Variables ◽  
System Effectiveness ◽  
Tax Regulation

This study aims to analyze and provide empirical evidence of the influence of independent variables, namely the understanding of tax regulations, tax services, and perceptions of the effectiveness of thetax system on the dependent variable of willingness to pay personal taxpayer in Jayapura City. Sampling method was used in this study is nonprobability sampling method with purposive sampling technique (intentional sampling) to determine the desired on target respondents. Respondents who are sampled in this study are taxpayers of individuals registered and classified as effective taxpayers in KPP Pratama Jayapura totaling 100 people. Data analysis was used multiple linear regressionanalysis with SPSS 16.0 application. The result of this research shows that the variable of understanding of tax regulation does not affect the willingness of paying tax, the perception of tax system effectiveness does not affect the willingness to pay the tax, then the tax service variable affect the willingness to pay taxes

PENGARUH KEPEMIMPINAN DAN MOTVASI KERJA TERHADAP KUALITAS PELAYANAN PUBLIK (STUDI KASUS PADA KANTOR KEMENTERIAN AGAMA SUNGAI PENUH )

2020 ◽  
Author(s):  
Pahrizal
Keyword(s):  
Data Analysis ◽  
Service Quality ◽  
Public Service ◽  
Random Sampling ◽  
Secondary Data ◽  
Sampling Technique ◽  
Simple Random Sampling ◽  
Primary Data ◽  
Analysis Techniques ◽  
Intervening Variables

The research is proposed to test the influence of Leadership and Motivation Work on Public Service Quality. The population in this study was the Kantor Kementerian Agama Sungai Penuh who had received the last 1 year service at the Kantor Kementerian Agama Sungai Penuh, amounting to 260 people. Furthermore, by using the Slovin formula, a sample size of 158 people was chosen with a sampling technique based on Simple Random Sampling. This study uses primary data and secondary data. Data analysis techniques used are path analysis and hypothesis testing using t test with data analysis using SPSS version 20. The results of the study based on showing that partially the Leadership and motivation work have a positive and significant effect on Public Service Quality. The results also show that motivation work variables act as intervening variables between Leadership and Public Service Quality.

Pengaruh Program E-Samsat terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Dengan Kepuasan Kualitas Pelayanan Sebagai Variabel Intervening (Studi Kasus Samsat Daerah Istimewa Yogyakarta)

2020 ◽  
Vol 15 (2) ◽  
Author(s):  
Dewi Kusuma Wardani
Keyword(s):  
Data Analysis ◽  
Service Quality ◽  
Path Analysis ◽  
Sampling Method ◽  
Motor Vehicle ◽  
Primary Data ◽  
Significant Positive Effect ◽  
Analysis Techniques ◽  
Positive Effect ◽  
Special Region

The purpose of this research is to know, the influence of e-samsat program to the satisfaction of service quality, the influence of the satisfaction of service quality to the compliance of motor vehicle taxpayer, the influence of e-samsat program to the compliance of the motor vehicle taxpayers, and to know the effect of e-samsat program on compulsory compliance motor vehicle tax through satisfaction of service quality as intervening variable in Special Region of Yogyakarta. We use primary data. The sample of research is 75 taxpayers but the sample that can be processed only 74.The sampling method used is purposive sampling. Data analysis techniques used path analysis, t test, F test, and R2 test. Based on result of research by using path analysis that, e-samsat program have a significant positive effect to service quality satisfaction, service quality satisfaction has a significant positive effect to vehicle taxpayer compliance, e-samsat program has a significant positive effect on vehicle taxpayer compliance and program e-samsat has a significant positive effect on the compliance of motor vehicle taxpayers through the satisfaction of service quality.Keywords: e-samsat program, service quality satisfaction, and taxpayer compliance

scholarly journals The Effectiveness of Implementing Law Number 23 of 2004 on Elimination of Violence in Household: Case Study in Makassar City

2020 ◽  
Vol 2 (3) ◽  
pp. 1-11
Author(s):  
A. Dewi Vitasari ◽  
Hambali Thalib ◽  
Sufirman Rahman
Keyword(s):  
Data Analysis ◽  
Law Enforcement ◽  
Environmental Factors ◽  
Literature Study ◽  
Factors Affecting ◽  
Analysis Techniques ◽  
Analysis Technique ◽  
Quantitative Data Analysis ◽  
Quantitative Descriptive

This study aims to determine the effectiveness of implementing Law Number 23 of 2004 on Elimination of Violence in Household, as well as the factors that influence its enforcement. This type of research is empirical legal research with a quantitative descriptive in nature. This research was conducted in Makassar City to be precise at the Makassar City Police. The data collection techniques used in this study were questionnaires, documentation, and literature study. The data analysis technique used is quantitative data analysis techniques. The results showed that the implementation of Law No. 23 of 2004 in Makassar City is still considered less effective. Factors affecting the effectiveness of the implementation of Law No. 23 of 2004 in Makassar City consists of several factors, namely: legal factors; law enforcement factors; supporting facility factors; environmental factors; and cultural factors. in addition, environmental factors are the biggest factor affecting the effectiveness of the implementation of Law No. 23 of 2004. It is hoped that the police will further strengthen environmental factors in order to increase the effectiveness of the implementation of Law No. 23 of 2004 in the future.

scholarly journals Pengaruh SePENGARUH SERVICE QUALITY TERHADAP CUSTOMER LOYALTY DENGAN CUSTOMER DELIGHT SEBAGAI VARIABEL MEDIASIrvice Quality Terhadap Customer Loyalty Dengan Customer Delight Sebagai Variabel Mediasi

2020 ◽  
Vol 9 (1) ◽  
pp. 384
Author(s):  
I Gusti Jaya Khrisna Putra ◽  
Gede Suparna
Keyword(s):  
Data Analysis ◽  
Service Quality ◽  
Path Analysis ◽  
Sample Size ◽  
Customer Loyalty ◽  
Sampling Method ◽  
Analysis Data ◽  
Analysis Techniques ◽  
Customer Delight ◽  
Service Training

The purpose of this study was to analyze the effect of service quality on customer loyalty with customer delight as a mediating variable. This research was conducted at Gardin Bistro & Patisserie Seminyak Bali with Path Analysis data analysis techniques. The sample size obtained by using purposive sampling method as many as 130 respondents. Based on the results of the analysis it can be stated that Service quality has a positive and significant effect on customer loyalty, service quality has a positive and significant effect on customer delight, customer delight has a positive and significant effect on customer loyalty. The results of the study also found that customer delight mediated the influence of service quality on customer loyalty positively and significantly. Gardin Bistro & Patisserie Seminyak Bali needs to rejuvenate the facilities provided and improve the appearance of staff by providing work clothes every year so that the employees are clean and tidy. Management must re-educate every staff who works by providing service training so that they can better serve consumers. Keywords: service quality, customer delight, customer loyalty

scholarly journals PERSEPSI WISATAWAN TERHADAP KUALITAS PELAYANAN PRAMUWISATA DI BALI

Jurnal IPTA ◽  
2017 ◽  
Vol 5 (1) ◽  
pp. 29
Author(s):  
Ida Bagus Saskara Putra ◽  
I Made Kusuma Negara ◽  
Ni Made Sofia Wijaya
Keyword(s):  
Data Analysis ◽  
Service Quality ◽  
Quality Service ◽  
Inside Information ◽  
Literature Study ◽  
Tourist Destination ◽  
Tour Guide ◽  
Purposive Sampling ◽  
Analysis Techniques ◽  
Tour Guides

Tour guide has an importan role in tourism activities. It can be seen from the function of a tour guide as such are conduits for privileged 'inside' information on the tourist destination. The purpose of this study is to find out how the tourist perception to the quality service of tour guide in Bali.Data collection techniques used in this research is a questionnaire and literature study for determine this sample was using purposive sampling by gave questionnaires to 400 respondents. The data was analysis used descriptive quantitative. There are two types of respondents, domestic tourists numbered 263 respondents and foreign tourists numbered 137 respondents, each divided according to the proportional 0.05. This study used five variables and consists of twenty indicators.Data collection techniques used in this research is questionnaires and literature study. In determining the sample was using purposive sampling by distributed questionnaires to 400 respondents. Data analysis techniques used in descriptive quantitative. There are two types of respondents domestic tourists amounted to 263 respondents and foreign tourists numbered 137 respondents, each divided according to the proportional 0.05. This study uses five variables and consists of twenty indicators.The results of this research is the tourist perception overall consisting of domestic and foreign tourists can be concluded, tourists perception of the tour guides service quality in Bali is already very good.

scholarly journals Pengaruh Kesadaran WP, Kualitas Pelayanan, Kewajiban Moral, Sanksi, Pemeriksaan Pada Kepatuhan WP Hotel BAPENDA Badung

2019 ◽  
Vol 28 (2) ◽  
pp. 1464
Author(s):  
Putu Arisna Dewi ◽  
I Ketut Jati
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Service Quality ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Moral Obligations ◽  
Analysis Techniques ◽  
Positive Effect ◽  
Awareness Service

The purpose of this study was to determine the effect of taxpayer awareness, service quality, moral obligations, tax sanctions and tax audits of hotel taxpayer compliance in the Regional Revenue Agency of Badung Regency. The number of samples used is 96 hotel taxpayers in the Regional Revenue Agency of Badung Regency. The research instrument used was a questionnaire with data analysis techniques namely multiple linear regression analysis. The sample used was determined by the nonprobability sampling method, namely incidental sampling. Based on the results of this study it was found that variable awareness of taxpayers, service quality, moral obligations, tax sanctions and tax audits had a positive effect on hotel taxpayer compliance in the Regional Revenue Agency of Badung Regency. That is, the better awareness of taxpayers, service quality, moral obligations, tax sanctions and tax audits will encourage hotel taxpayers to fulfill their tax obligations. Keywords: Awareness, service quality, obligations, taxpayer compliance, tax sanctions.

scholarly journals MOTIF DAN KEPUASAN PENDENGAR SIARAN MUTIARA KALBU DI RADIO PRADYA SUARA FM TUBAN

2021 ◽  
Vol 20 (2) ◽  
pp. 313-324
Author(s):  
Satya Irawatiningrum
Keyword(s):  
Data Analysis ◽  
Mass Media ◽  
Rural Areas ◽  
Quantitative Methods ◽  
Audience Segmentation ◽  
Analysis Techniques ◽  
The People ◽  
Fm Radio ◽  
Broadcast Program

Radio Pradya Suara, which broadcasts on the FM 94.6 Mhz, has one of the programs, namely Mutiara Kalbu which is broadcast from 17.00 to 18.00 every Monday-Friday. This program is intended as a medium of Islamic preaching for its listeners, which has a 55% adult audience segmentation. Preaching through radio media to convey everything about Islam is necessary to be developed in order to reach a wider audience. Because radio is still in demand among the people of Tuban Regency, especially among rural areas. In addition, radio has advantages that other mass media do no have, namely proximity to the audience. The purpose of this research is to find out the motives and satisfaction of listeners of Mutiara Kalbu broadcast program on Radio Pradya Suara FM. While in practice using quantitative methods with regression data analysis techniques. Respondents in this study were 65 listeners of Pradya Suara FM radio and the result is motive greatly influenced listener satisfaction of Mutiara Kalbu broadcast program on Radio Pradya Suara FM.

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