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

Pengaruh Kualitas Pelayanan Terhadap Kepuasan Nasabah dan Loyalitas Nasabah Tabungan Britama Pada PT. Bank Rakyat Indonesia (Persero) Tbk Cabang Samarinda

2020 ◽  
Vol 8 (3) ◽  
pp. 199
Author(s):  
Poppy Alvianolita Sanistasya
Keyword(s):  
Data Collection ◽  
Customer Satisfaction ◽  
Service Quality ◽  
Path Analysis ◽  
Customer Loyalty ◽  
Significant Influence ◽  
Data Collection Methods ◽  
Savings Accounts ◽  
Collection Methods

This study aims to determine: (1) the effect of service quality on customer loyalty; (2) the effect of service quality on customer loyalty; (3) the effect of satisfaction on customer loyalty. The type of research (explanatory effect). Samples of 110 respondents of savings accounts in BRI branch Samarinda. This study uses survey methode and data collection methods using questionnaires. Analysis of data used path analysis. Results of the path analysis can be seen that: (1) service quality variable have a significant effect on customer satisfaction variable; (2) service quality variable have a significant influence on customer loyalty variable; (3) customer satisfaction variable do not have a significant effect on customer loyalty variable.

scholarly journals PENGARUH BAURAN PROMOSI, KUALITAS PELAYANAN, DAN CITRA PERUSAHAAN TERHADAP KEPUASAN JAMAAH UMROH AL-SHAHBA MALANG MELALUI KEPERCAYAAN JAMAAH SEBAGAI VARIABEL INTERVENING

2020 ◽  
Vol 14 (2) ◽  
pp. 161-172
Author(s):  
Maulidia Wulan Anggraini ◽  
Tin Agustina Karnawati ◽  
Widi Dewi Ruspitasari
Keyword(s):  
Data Collection ◽  
Service Quality ◽  
Path Analysis ◽  
Significant Influence ◽  
Sampling Technique ◽  
Corporate Image ◽  
Coefficient Of Determination ◽  
Purposive Sampling ◽  
Independent Variables ◽  
Variable Population

The purpose of the research is to determine the effect of the promotion mix, service quality, and company image toward satisfaction of Al-Shahba Malang pilgrims through the pilgrims’ trust as an intervening variable. Population of this research is based on consumer who choosing and using Al-Shahba Malang’s umrah package in 2016-2018 as many 276 people. Sample used in this research covers 163 consumer using purposive sampling technique. In this research, the data collection techniques is by questionnaires, interviews, observations, and documentations. The data gained from questionnaires was analyzed by using instrument test, path analysis, hypoteshis testing and the coefficient of determination with SPSS 21.0 version. The research proves that the three independent variables : promotion mix, service quality, and corporate image, has a positive and significant influence on the pilgrims’ trust. The promotion mix, service quality, and corporate image has a positive and significant influence on the pilgrims’ satisfaction. The pilgrims’ trust has a positive and significant influence on the pilgrims’ satisfaction. And the promotion mix, service quality, corporate image has a positive and significant indirect influence on the pilgrims’ satisfaction through pilgrims’ trust as an intervening variable.

scholarly journals Pengaruh Kualitas Pelayanan Customer Service Terhadap Kepuasan Nasabah Pada Bank BJB Cabang Subang

ijd-demos ◽  
2020 ◽  
Vol 1 (2) ◽  
Author(s):  
Agus Dedi Subagja ◽  
Hanifah Hanifah
Keyword(s):  
Statistical Analysis ◽  
Customer Satisfaction ◽  
Service Quality ◽  
Customer Service ◽  
Descriptive Analysis ◽  
Total Sample ◽  
High Level ◽  
Statistical Analysis Methods ◽  
Research Analysis

Kualitas pelayanan adalah totalitas fitur dan karakteristik produk atau jasa yang tergantung pada kemampuannya untuk memuaskan kebutuhan yang dinyatakan atau tersirat. Kepuasan pelanggan adalah tingkat perasaan seseorang setelah membandingkan kinerja (atau hasil) yang ia persepsikan dibandingkan dengan harapannya. Penelitian ini bertujuan untuk menganalisis kualitas pelayanan customer service terhadap kepuasan nasabah dan menguji pengaruh kualitas pelayanan customer service terhadap kepuasan nasabah pada Bank BJB cabang Subang. Penulis menggunakan pendekatan kuantitatif dengan metode analisis deskriptif dan analisis statistik. Populasi pada penelitian ini sebanyak 3.841, dengan jumlah sampel yang diambil sebanyak 100 orang. Sedangkan alat pengumpulan data yang digunakan adalah kuesioner. Hasil analisis penelitian menunjukkan pengaruh kualitas pelayanan customer service terhadap kepuasan nasabah pada Bank BJB cabang Subang menunjukkan tingkat hubungan yang tinggi dengan kontribusi pengaruh yaitu sebesar 64,4% dan sisanya sebesar 35,4% dipengaruhi oleh faktor lain yang tidak diteliti.Service quality is the totality of features and characteristics of a product or service that depends on its ability to satisfy stated or implied needs. Customer satisfaction is the level of one's feelings after comparing the performance (or results) he perceives compared to his expectations. This study aims to analyze the quality of customer service service to customer satisfaction and examine the influence of customer service quality on customer satisfaction at the Bank of the Subang branch BJB. The author uses a quantitative approach with descriptive analysis and statistical analysis methods. The population in this study was 5,240, with a total sample of 100 people. While the data collection tools used were questionnaires. The results of the research analysis showed the influence of customer service quality on customer satisfaction at the Bank of the Subang branch BJB showed a high level of relationship with the contribution of influence that is equal to 64.4% and the remaining 35.4% is influenced by other factors not examined.

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 PENGARUH KUALITAS LAYANAN TERHADAP LOYALITAS NASABAH MELALUI CITRA PERUSAHAAN SEBAGAI VARIABEL MEDIASI

2018 ◽  
Vol 7 (12) ◽  
pp. 6675
Author(s):  
I Made Deddy Saputra ◽  
I Nyoman Nurcaya
Keyword(s):  
Quality Of Service ◽  
Image Quality ◽  
Data Collection ◽  
Customer Satisfaction ◽  
Service Quality ◽  
Path Analysis ◽  
Customer Loyalty ◽  
Corporate Image ◽  
Analysis Technique

Customer satisfaction is an important element in determining and maintaining and growing the company. To be able to develop loyalty among its customers, banks need to know what factors influence loyalty and assess their performance in these factors. This research was conducted at PT. BPR Bali Dananiaga Denpasar. The number of respondents of this study were 117 respondents. Data collection is done through observation, interview and questionnaire. This research uses instrument test by using path analysis technique. Based on the analysis result found that service quality variable have positive and significant effect to company image. Quality of service has a positive and significant impact on customer loyalty. So the better the service quality of PT. BPR Bali Dananiaga, it will increase customer loyalty in PT. BPR Bali Dananiaga in Denpasar City. Corporate image has a positive and significant impact on customer loyalty. Corporate image proved able to mediate positively and significantly influence between service quality to customer loyalty.

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  

scholarly journals PENGARUH REFORMASI ADMINISTRASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (STUDI KASUS PADA KANTOR PELAYANAN PAJAK (KPP) PRATAMA SUMEDANG)

2018 ◽  
Vol 4 (2) ◽  
pp. 1123-1136
Author(s):  
Fahrul Alam Masruri
Keyword(s):  
Descriptive Analysis ◽  
Administrative Reform ◽  
Survey Method ◽  
Tax Administration ◽  
Medium Term ◽  
Activity Program ◽  
Directorate General ◽  
High Level ◽  
Reform Needs

This research was motivated by the launching of an activity program by the Directorate General of Taxation on medium-term tax administration reform (3-5 years). Administrative reform needs to be done to achieve a high level of compliance given the low increase in individual taxpayer compliance from year to year in Sumedang Regency. The study aims to determine how the influence of tax administration reforms on individual taxpayer compliance. The method used in this study is a survey method with a descriptive analysis approach, with sampling using the Slovin formula. The technique of collecting data uses interviews, observation and literature studies. Data analysis is carried out quantitatively using product moment correlation test and f test. The results of the study obtained a correlation coefficient value of -0.261 and the degree of determination of the effect of tax administration reform on taxpayer compliance was 6.8% while 93.2% was influenced by other factors. Hypothesis testing results obtained f count value greater than f table (f count 4.964> f table 3.998) so that the hypothesis is accepted or there is the influence of tax administration reform on individual taxpayer compliance at Sumedang Primary Tax Office.

scholarly journals The Effect of Production Room Layout and Production Machine Maintenance on Production Effectiveness

2020 ◽  
Vol 4 (2) ◽  
pp. 297-308
Author(s):  
Muhammad Herdiansyah
Keyword(s):  
Statistical Analysis ◽  
Data Collection ◽  
Path Analysis ◽  
Analysis Method ◽  
Literature Study ◽  
Independent Variables ◽  
Machine Maintenance ◽  
Production Effectiveness ◽  
Statistical Analysis Method ◽  
Research Show

The intense business competition in the industrial world requires companies to always advance. Many ways did so that companies can more effective in all fields so that company productivity can increase. In relation, the Production Room Layout and Production Machine Maintenance are very influential in the creation of effectiveness in the production activities. This study aims to examine the effect of Production Room Layout and Machine Maintenance on Production Effectiveness at PT. Bintang Usaha Nasional. The population in this study is the number of employees in the production field of PT. Bintang Usaha Nasional as many as 30 people. Data collection techniques used were observation, interviews, questionnaires, and literature study. The statistical analysis method used is Path Analysis with partial hypothesis testing (t-test) and simultaneous (f test). The results of the research show that all independent variables (Production Room Layout and Machine Maintenance) have a significant effect on the effectiveness of production at PT. Bintang Usaha Nasional. The Effect of Production Room Layout and Machine Maintenance on Production Effectiveness is 85.7%, while the remaining 14.3% comes from other variables besides the production room layout and machine maintenance.

scholarly journals ANALISA DAMPAK KEBIJAKAN PENURUNAN TARIF PAJAK PENGHASILAN (PPh) FINAL UNTUK UMKM TERHADAP PENERIMAAN PAJAK NEGARA DI KOTA BATAM PROV. KEPRI

Profit ◽  
2021 ◽  
Vol 15 (02) ◽  
pp. 1-13
Author(s):  
Afrianti Elsye Vanomy
Keyword(s):  
Data Collection ◽  
Path Analysis ◽  
Sampling Method ◽  
Tax Revenue ◽  
Rate Reduction ◽  
Purposive Sampling ◽  
State Revenue ◽  
Direct Data ◽  
The Impact

This study aims to determine whether MSMEs in Batam have implemented PP No. 23 of 2018 according to the form of business or business profile the impact of this rate reduction of this rate reduction on tax revenue at KPP Pratama Batam Selatan. Data obtained from distributing questionnaires via Google form and interviews and direct data collection at KPP Pratama Batam Selatan. The sampling method of this research is purposive sampling technique.and uses descriptive quantitative by investigating the influence of the MSME business profile variable on State Revenue through taxpayer compliance. State revenue data comes from PPh 4 paragraph 2 specifically for MSMEs with PP. No. 46 of 2013 and PP No. 23 of 2018 over period of 4 years, namely 2016 to 2019. And using regression and path analysis. So that the results of this study indicate that the business profile is significant on taxpayer compliance, as well as the significant result between taxpayer compliance with state revenue, but business profile has no significant effect on State Revenue, the effect is direct, but the results differ if the effect of business profile on State Revenue through compliance. The result of taxpayers is significant.

scholarly journals KEPATUHAN WAJIB PAJAK KOPERASI

2019 ◽  
Vol 21 (1) ◽  
pp. 71-76
Author(s):  
RADEN ALEM JANITRA
Keyword(s):  
Natural Resource ◽  
Public Awareness ◽  
Tax Revenue ◽  
Tax Administration ◽  
Administration System ◽  
State Revenue ◽  
Resource Sector ◽  
The Impact ◽  
System Knowledge

Tax has a big role as a source of state revenue. Tax has a big role as a source of state revenue. Because taxes have an important role,then the tax sector revenue to be something that is reliable, when the natural resource sector revenue unreliable. Indonesia is one country that has problems related to the lack of awareness of taxpayers to pay taxes. The impact of a lack of public awareness in fulfilling obligations is not achieving the percentage of tax revenue in accordance with previously determined. This study aims to examine the effect of the application of the modernization of the tax administration system, knowledge of taxation and tax sanctions on taxpayer compliance.

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