scholarly journals Determinan Kepatuhan Wajib Pajak UMKM Di Kabupaten Kudus

2021 ◽  
Vol 16 (1) ◽  
pp. 15-28
Author(s):  
Nita Andriyani Budiman ◽  
Firda Novi Antika ◽  
Sri Mulyani
Keyword(s):  
Service Quality ◽  
Statistical Method ◽  
Structural Equation Model ◽  
Structural Equation ◽  
Sampling Method ◽  
Tax Compliance ◽  
Equation Model ◽  
Compliance Costs ◽  
Financial Conditions ◽  
Positive Effect

The purpose of this study was to determine the effect of tax officer service quality, tax sanctions, tax compliance costs, tax socialization, and financial conditions on taxpayer compliance at MSMEs in Kudus Regency. The population used in this study were the owners of MSME in Kudus Regency, amounting to 14,941 MSMEs. The sampling method used purposive sampling to obtain 185 respondents. The statistical method used is the Structural Equation Model with processing assistance using Amos 24. The result of the study show that tax officer service quality, tax sanctions, and tax sosialization have a positive effect on taxpayer compliance, while tax compliance costs and financial conditions does not affect on taxpayer compliance.   Keywords: Tax officer service quality, tax sanctions, tax compliance costs, tax sosialization, financial conditions, and taxpayer compliance

scholarly journals Knowledge of Fraud and Taxpayer Compliance

JEJAK ◽  
2017 ◽  
Vol 10 (2) ◽  
pp. 385-397
Author(s):  
Sigit Handoyo ◽  
Hardhika Maghribi Candrapuspa
Keyword(s):  
Service Quality ◽  
Structural Equation Model ◽  
Structural Equation ◽  
Sampling Method ◽  
Equation Model ◽  
Analytical Tool ◽  
Sample Collection ◽  
Collection Method ◽  
Convenience Sampling ◽  
Positive Effect

Fraud is a unique crime committed by many people in various activities including in the tax sector that resulted in losses to the state. A research conducted in 2015 aimed at examining the factors that influence the taxpayer compliance in paying taxes with knowledge of fraud as a moderating variable. This research used Banguntapan city taxpayers as respondents. Sample collection method in this research used the convenience sampling method. The analytical tool used is Structural Equation Model (SEM) with the help of SmartPLS software. The results of this research prove that tax sanctions, service quality, and tax penalties have a positive effect on taxpayer compliance. The results of this research also prove that taxpayer knowledge does not positively affect the taxpayer compliance and also prove that the taxpayer interaction and knowledge of fraud have a positive effect on their tax paying compliance. So the implications of this research expect that tax authorities can apply tax laws in which including sanctions and taxes penalties evenly in each level of the taxpayers and improvement of services in the field of taxation in the form of provision of information to the taxpayers.Fraud is a unique crime committed by many people in various activities including in the tax sector that resulted in losses to the state. A research conducted in 2015 aimed at examining the factors that influence the taxpayer compliance in paying taxes with knowledge of fraud as a moderating variable. This research used Banguntapan city taxpayers as respondents. Sample collection method in this research used the convenience sampling method. The analytical tool used is Structural Equation Model (SEM) with the help of SmartPLS software. The results of this research prove that tax sanctions, service quality, and tax penalties have a positive effect on taxpayer compliance. The results of this research also prove that taxpayer knowledge does not positively affect the taxpayer compliance and also prove that the taxpayer interaction and knowledge of fraud have a positive effect on their tax paying compliance. So the implications of this research expect that tax authorities can apply tax laws in which including sanctions and taxes penalties evenly in each level of the taxpayers and improvement of services in the field of taxation in the form of provision of information to the taxpayers.

scholarly journals Pengaruh Kualitas Layanan Terhadap Citra Destinasi Desa Wisata Ketingan Dengan Electronic Word of Mouth Sebagai Variabel Pemediasi

2019 ◽  
Vol 10 (2) ◽  
Author(s):  
Chriswardana Bayu Dewa
Keyword(s):  
Service Quality ◽  
Structural Equation Model ◽  
Structural Equation ◽  
Word Of Mouth ◽  
Sample Selection ◽  
Equation Model ◽  
Destination Image ◽  
Research Subjects ◽  
Probability Sampling ◽  
Positive Effect

Abstract- Ketingan Tourism Village is located in Tirtoadi Village, Mlati, Sleman, Yogyakarta which has the potential as one of the village's tourist destination destinations in Yogyakarta. However, the development of the village tourism is still not optimal, especially in terms of product socialization and marketing strategies that have not been prospective, so there needs to be an effort to increase the attractiveness of village tourism.This research presents that, there are many other factors that can influence consumer decisions in traveling, but the source of individual information turns out to be the main influence that shapes one's perception in visiting a tourist area. The research subjects are tourists who are members of the Yogyakarta backpacker facebook group. The sample selection uses a non-probability sampling method consisting of 120 people. Hypotheses are tested using Structural Equation Model (SEM). This study found that service quality has a positive effect on e-word of mouth, e-word of mouth has a positive effect on destination image, service quality has a positive effect on destination image and e-word of mouth can fully mediate a positive relationship between service quality with image destination. Keyword: Service Quality, Destination Image, e-Word of Mouth Abstrak - Desa Wisata Ketingan terletak di Desa Tirtoadi, Mlati, Sleman, Yogyakarta memiliki potensi sebagai salah satu tujuan destinasi obyek wisata desa yang ada di Yogyakarta. Akan tetapi pengembangan desa wisata tersebut masih belum maksimal khususnya dalam hal sosialisasi produk dan strategi pemasaran yang belum prospektif sehingga perlu adanya upaya untuk meningkatkan daya tarik wisata desa. Penelitian ini menyajikan bahwa, banyak sekali faktor lain yang dapat mempengaruhi keputusan konsumen dalam berwisata, tetapi sumber informasi individual ternyata menjadi pengaruh utama yang membentuk persepsi seseorang dalam mengunjungi suatu daerah wisata. Subyek penelitian adalah para wisatawan yang tergabung dalam grup facebook backpacker Yogyakarta. Pemilihan sampel menggunakan metode non-probability sampling  yang terdiri dari 120 orang. Hipotesis diuji dengan menggunakan Structural Equation Model (SEM). Penelitian ini menemukan bahwa kualitas pelayanan berpengaruh positif terhadap e-word of mouth, e-word of mouth berpengaruh positif terhadap citra destinasi, kualitas layanan berpengaruh positif terhadap citra destinasi dan e-word of mouth secara penuh dapat memediasi hubungan positif antara kualitas layanan terhadap citra destinasi.Kata Kunci: Kualitas Layanan, Citra Destinasi, e-Word of Mouth

scholarly journals PENGARUH HARGA, PROMOSI DAN KUALITAS PELAYANAN TERHADAP BRAND IMAGE GRAB DENGAN KEPUASAN KONSUMEN

2021 ◽  
Vol 10 (1) ◽  
pp. 82
Author(s):  
Ida Bagus Putra Pradnyana ◽  
I Gusti Ngurah Putra Suryanata
Keyword(s):  
Customer Satisfaction ◽  
Service Quality ◽  
Structural Equation Model ◽  
Structural Equation ◽  
Sampling Method ◽  
Brand Image ◽  
Equation Model ◽  
Test Results ◽  
Price Promotion ◽  
Analysis Technique

The purpose of this study was to determine the effect of price, promotion and service quality and customer satisfaction on brand image. The population in this study are people in Denpasar City who use the Grab application. The number of samples obtained is 100 respondents using the Lemeshow formula, which has been determined by the non-probability sampling method, namely incidental sampling. The analysis technique used is the statistical method of Structural Equation Model (SEM). The test results show that the variables of price, promotion, service quality and customer satisfaction have an effect on brand image. Keywords: price, promotion, service quality, customer satisfaction, brand image  

scholarly journals The Herding and Overconfidence Effect on the Decision of Individuals to Invest Stocks

2020 ◽  
Vol 3 (4) ◽  
Author(s):  
Herlina Herlina ◽  
◽  
Bram Hadianto ◽  
Jacinta Winarto ◽  
Niken Angginia Nastiti Suwarno
Keyword(s):  
Structural Equation Model ◽  
Random Sampling ◽  
Structural Equation ◽  
Online Survey ◽  
Sampling Method ◽  
Response Rate ◽  
Simple Random Sampling ◽  
Equation Model ◽  
Christian University ◽  
Positive Effect

Investors should reasonably transact their stocks. Unfortunately, not all of them are cogent. They make decisions based on some people's suggestions, such as friends, colleagues, family members, and overconfidence. This study attempts to test and analyze the effect of overconfidence and herding on investors' decision to transact their stocks. This study's population is the investors in the investment gallery, becoming the partner of PT Sinar Mas Sekuritas, in Maranatha Christian University. The investors become the samples taken by a simple random sampling method, and their number is calculated by the Slovin formula with the 10% border of inaccuracy. Based on this formula, the total investors are 74. Unfortunately, only 50 investors participate in this online survey; therefore, the response rate is 67.57%. Consequently, the structural equation model (SEM) based on variance suits the method to test data. After examining two proposed hypotheses, overall, this study concludes that overconfidence is the only determinant having a positive effect on the decision to invest.

scholarly journals The effect of e-service quality and after-sales e-service quality on e-satisfaction

2021 ◽  
Vol 9 (3) ◽  
pp. 1137-1155
Author(s):  
Kamil Çelik
Keyword(s):  
Factor Analysis ◽  
Service Quality ◽  
Random Sampling ◽  
Structural Equation ◽  
Sampling Method ◽  
Equation Model ◽  
Survey Method ◽  
System Availability ◽  
Confirmatory Factor ◽  
Positive Effect

This study investigates the effects of e-service quality and after-sales e-service dimensions of e-commerce sites on customers' e-satisfaction. E-commerce site hepsiburada.com operating in Turkey, was selected as an example for their e-commerce website. The survey method collected the data, and 417 hepsiburada.com customers reached by random sampling method were included in the study. E-S-QUAL and E-RecS-QUAL scales were used to measure the concepts of e-service quality and after-sales e-service quality. The data were analyzed by confirmatory factor analysis and structural equation model. According to the analysis findings, system availability, fulfilment, responsiveness, and compensation had a significant and positive effect on e-satisfaction, and efficiency, privacy, and contact have no significant and positive effect on e-satisfaction. The findings were interpreted, and suggestions were provided.

Pengaruh E-Service Quality terhadap Customer Satisfaction dan Loyalty pada Pengguna Gopay di Indonesia

2020 ◽  
Vol 4 (2) ◽  
pp. 11
Author(s):  
Miranda Berliana ◽  
Dinda Amanda Zulestiana
Keyword(s):  
Customer Satisfaction ◽  
Service Quality ◽  
Structural Equation Model ◽  
Customer Loyalty ◽  
Structural Equation ◽  
Equation Model

Abstrak: Pada era modern saat ini kemajuan teknologi semakin berkembang pesat dan membawa kita kepada arah basis digital dan mobile. Fenomena tersebut dimanfaatkan oleh industri perbankan untuk berinovasi dalam hal pembayaran secara elektronik yang biasa kita sebut dengan e-money. Uang elektronik muncul dipicu dengan adanya tuntutan dari masyarakat saat ini. Sistem pembayaran yang ada saat ini dituntut untuk dapat melayani setiap kebutuhan masyarakat dalam pemindahan dana dengan efektif dan efisien. Salah satu inovasi yang diluncurkan saat ini adalah Gopay, metode pembayaran berbasis server yang dikeluarkan oleh Gojek Indonesia. Penelitian ini memiliki tujuan yaitu menentukan efek e-service quality pada customer satisfaction dan customer loyalty pelanggan Gopay di Indonesia. Kuesioner dikumpulkan secara online dengan menggunakan google form sebanyak 400 responden. Pengolahan data menggunakan Structural Equation Model (SEM) dengan menggunakan bantuan program AMOS 24. Berdasarkan hasil penelitian ditemukan bahwa e-service quality memiliki pengaruh positif terhadap customer satisfaction, yang dimana customer satisfaction sendiri memiliki pengaruh yang positif terhadap customer loyalty, namun ditemukannya ketidak pengaruhan yang positif bagi e-service quality terhadap customer loyalty.

scholarly journals Study The Effects Of Corporate Image, Service Quality And Price Perceptions On Customer Satisfaction And Purchase Loyalty (A Survey On Pertamina In South Sulawesi Province)

2020 ◽  
Vol 5 (2) ◽  
Author(s):  
Paulus Johan Lolo
Keyword(s):  
Customer Satisfaction ◽  
Service Quality ◽  
Structural Equation ◽  
Sampling Method ◽  
Equation Model ◽  
Corporate Image ◽  
Price Perception ◽  
South Sulawesi ◽  
Quota Sampling ◽  
Price Perceptions

This study seeks to analyze the influence of corporate image, quality services and price perceptions of Pertamina product customer satisfaction, analyze the influence of corporate image, service quality and price perceptions on purchase loyalty, analyze customer satisfaction on purchase loyalty, and analyze the influence of corporate image, service quality and price perception through customer satisfaction on purchase loyalty. The study was conducted at the Pertamina Office in South Sulawesi Province with a population of 5,540 people and a sample of 277 respondents based on a 5% Quota sampling method. Data were analyzed using the Structural Equation Model using AMOS 18. The results found that corporate image, service quality and price perception had a positive and significant effect on customer satisfaction. Corporate image, service quality and price perception have a positive and significant effect on purchase loyalty. Customer satisfaction has a positive and significant effect on purchase loyalty. Feelings of pleasure using the product as an actualization of the attitude of customer loyalty, corporate image and service quality through customer satisfaction has a positive and significant effect on purchase loyalty, while price perception through customer satisfaction has a positive and insignificant effect on purchase loyalty. 

scholarly journals Antecedents of Customers Loyalty towards Go-Jek Service

Telaah Bisnis ◽  
2021 ◽  
Vol 21 (2) ◽  
pp. 69
Author(s):  
Helmy Ilham Nugraha ◽  
Anas Hidayat ◽  
Putra Endi Catyanadika ◽  
Sri Rejeki Ekasasi
Keyword(s):  
Customer Satisfaction ◽  
Service Quality ◽  
Structural Equation Model ◽  
Customer Loyalty ◽  
Structural Equation ◽  
Equation Model ◽  
Sem Analysis ◽  
Website Design ◽  
Consumer Loyalty ◽  
Purposive Sampling

Service quality is one of the biggest factors in determining consumer loyalty. The aim of this study is to analyze how the Go-Jek service quality an influence customer satisfaction in shaping customer loyalty to the Go-Jek company. This research is quantitative and the variables examined in this study are website design, reliability, trust, customer satisfaction, to support consumer loyalty. This research was conducted in Yogyakarta and the data was collected using a questionnaire based on a Likert-scale, and the taking method uses purposive sampling with 300 respondents. Data were then analyzed using structural equation model (SEM) analysis with the help of WarpPLS software. The results of the study show that the effect of e-service quality on customer loyalty to the Go-Jek company were positive and significant.

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