scholarly journals The Effect of Tax Socialization and Tax Rates to Restaurant Taxpayable Compliance in The City of Sukabumi

Author(s):  
Irsan Permana ◽  
Triendar Susianto

This study aims to determine the tax socialization, tax rates, tax compliance, the influence of tax socialization on tax compliance, the influence of tax rates on tax compliance, and the effect of tax socialization and tax rates on restaurant taxpayer compliance in Sukabumi City. The research method uses quantitative methods with descriptive-associative methods. The unit of analysis used is restaurants in Sukabumi City, with the population used are all restaurants in Sukabumi City, and the total sample size of 70 respondents. Data collection techniques in the form of a questionnaire containing 19 indicator statements and determined by the simple random sampling method. Analysis of the data used is the instrument test, classic assumption test, descriptive analysis, multiple correlation analysis, coefficient of determination analysis, multiple linear regression analysis, and t test (partial test) and F test (simultaneous test). The results of this study indicate that; 1) tax socialization based on restaurant respondents' responses shows that on the whole the overall response was agreed with the tax socialization conducted towards restaurants in Sukabumi City. 2) tax rates based on respondents' responses indicate that on average the overall response was neutral with the imposition of tax rates on restaurants in the City of Sukabumi. 3) taxpayer compliance based on respondents' responses shows that on average the overall respondent agreed to the compliance of restaurant taxpayers in Sukabumi City, in the sense that respondents were compliant with the existence of taxpayers to their respective restaurants. 4) tax socialization has a positive and significant effect on restaurant taxpayer compliance in Sukabumi City. 5) tax rates have a positive and significant effect on restaurant taxpayer compliance in Sukabumi City. 6) tax socialization and tax rates have a positive and significant effect on restaurant taxpayer compliance in Sukabumi City.

NIAGAWAN ◽  
2020 ◽  
Vol 9 (3) ◽  
pp. 208
Author(s):  
Sabrimiralda - Ulya

 Abstrak                Penelitian ini bertujuan untuk mengetahui pengaruh tourism ambassador dan reliability terhadap minat berkunjung di objek wisata Museum Deli Serdang. Penelitian ini menggunakan metode kuantitatif dengan teknik pengambilan sampel menggunakan teknik Simple random sampling, dengan jumlah sampel sebanyak 370 orang yang pernah berkunjung di Museum Deli Serdang. Teknik pengumpulan data dalam penelitian ini dilakukan dengan cara menyebarkan kuesioner yang pengukurannya dengan skala interval dan diolah secara statistik menggunakan analisis regresi linear berganda dan pengujian hipotesis dengan uji F, uji t dan koefisien determinasi yang sebelumnya data telah diuji menggunakan uji validitas, uji reliabilitas dan uji asumsi klasik. Pengolahan data menggunakan program SPSS 21.0 for windows.                Secara parsial tourism ambassador dan reliability berpengaruh positif dan signifikan terhadap minat berkunjung pada Museum Deli Serdang. Berdasarkan hasil penelitian menunjukkan bahwa variabel tourism ambassador dan reliability secara simultan berpengaruh terhadap minat berkunjung. Hal ini terlihat dari nilai Fhitung > Ftabel (394,043 > 3,02) dan nilai signifikannya 0,000 < 0,05. Uji koefisien determinasi menunjukkan nilai sebesar 0,682 yang berarti bahwa tourism ambassador dan reliability berpengaruh terhadap minat berkunjung sebesar 68,2% sedangkan sisanya dipengaruhi oleh variabel lain. Kata Kunci: tourism ambassador, reliability, minat berkunjung. AbstractThis study aims to determine the effect of tourism ambassador and reliability on visiting interests in the Deli Serdang Museum attraction. This study uses quantitative methods with sampling techniques using simple random sampling technique, with a total sample of 370 people who have visited the Deli Serdang Museum. Data collection techniques in this study were carried out by distributing questionnaires whose measurement with interval scale and processed statistically using multiple linear regression analysis and hypothesis testing with the F test, t test and coefficient of determination before the data had been tested using validity test, reliability test and test classical assumption. Data processing using SPSS 21.0 for Windows.Partially tourism ambassador and reliability have a positive and significant effect on the interest of visiting the Deli Serdang Museum. Based on the results of the study showed that the tourism ambassador and reliability variables simultaneously affect the interest in visiting. This can be seen from the value of Fcount > Ftable (394,043 > 3.02) and the significant value is 0,000 < 0.05. The coefficient of determination test shows a value of 0.682 which means that tourism ambassador and reliability affect the interest in visiting by 68.2% while the rest is influenced by other variables. Keywords: tourism ambassador, reliability, interest in visiting.


NIAGAWAN ◽  
2020 ◽  
Vol 9 (3) ◽  
pp. 164
Author(s):  
Ade Irma

                                                      Abstrak                Penelitian ini bertujuan untuk mengetahui pengaruh tangible dan responsiveness terhadap kepuasan pelanggan pada Garuda Plaza Hotel Medan. Penelitian ini menggunakan metode kuantitatif dengan teknik pengambilan sampel menggunakan teknik Simple Random Sampling, dengan jumlah sampel sebanyak 100 orang yang pernah menginap di Garuda Plaza Hotel Medan. Teknik pengumpulan data dalam penelitian ini dilakukan dengan cara menyebarkan kuesioner yang pengukurannya dengan skala likert dan diolah secara statistik menggunakan analisis regresi linear berganda dan pengujian hipotesis dengan uji F, uji t dan koefisien determinasi yang sebelumnya data telah diuji menggunakan uji validitas, uji reliabilitas dan uji asumsi klasik. Pengolahan data menggunakan program SPSS 21.0 for windows.                Secara parsial tangible dan responsiveness berpengaruh positif dan signifikan terhadap kepuasan  pelanggan pada Garuda Plaza Hotel Medan. Berdasarkan hasil penelitian menunjukkan bahwa variabel tangible dan responsiveness secara simultan berpengaruh terhadap kepuasan pelanggan. Hal ini terlihat dari nilai Fhitung > Ftabel (41,482 > 3,09) dan nilai signifikannya 0,000 < 0,05. Uji koefisien determinasi menunjukkan nilai sebesar 0,461 yang berarti bahwa tangible dan responsiveness berpengaruh terhadap kepuasan pelanggan sebesar 46,1% sedangkan sisanya dipengaruhi oleh variabel lain. Kata Kunci: tangible, responsiveness, kepuasan pelanggan.  Abstract                This study aims to determine the effect of tangible and responsiveness on customer satisfaction at Garuda Plaza Hotel Medan. This studi uses quantitative methods with sampling techniques using simple random sampling techniques, with a total sample of 100 people who have stayed at Garuda Plaza Hotel Medan. Data collection techniques in this study were carried out by distributing questionnaires which were measured with a likert scale and processed statistically using multiple linear regression analysis and testing hypotheses with the F test, t test and coefficient of determination before the data had been tested using validity, reliability and test classical assumption. Data processing using SPSS 21.0 for windows.                 Partially tangible and responsiveness have a positive and significant effect on customer satisfaction at Garuda Plaza Hotel Medan. Based on the result of the study indicate that tangible and responsiveness variables simultaneously affect customer satisfaction. This can be seen from the value of Fcount > Ftable (41,482 > 3,09) and the significance value is 0,000 < 0,05.  The coefficient of determination test shows a value of 0,461 which menas that tangibility and responsiveness affect customer satisfaction by 46,1% while the rest is influenced by other variables.  Keywords: tangible, responsiveness, customer satisfaction.


2019 ◽  
Vol 3 (2) ◽  
pp. 96-110
Author(s):  
Dian Candra Fatihah ◽  
Dewi Rani Desmawati

This research is aimed to determine The Influence of Direct Marketing to Business Consumer Behavior Using Meeting Package at Grand Tjokro Hotel Bandung. Respondents from this research are 44 consumers selected by simple random sampling. This research used quantitative methods with approach descriptive analysis. Data was collected through survey, questionnaires and interviews. The test results validity and reliability variables X and Y are valid and reliable. The data analysis used statistical test of correlation pearson product moment and the coefficient of determination. Calculated used SPSS version 21. The data of this research is obtained from consumer data Grand Tjokro Hotel Bandung. From the result obtained correlation coefficient of 0,633. This tells that there is strong relation between Direct Marketing of Business Consumer Behavior. The influence of Direct Marketing to Business Consumer Behavior to 40,0% and remaining 60,0% is influenced by other factors not examined. The problems are competition between hotels is very tight, lack of coordination between sales. The suggestions given to fix the problem are 1) Do a better promotion to attract the attention of consumers; 2) Evaluation between Manager and Sales especially in Sales and Marketing Division.


2021 ◽  
Vol 7 (1) ◽  
Author(s):  
Maidar Simanihuruk

<p><em>To achieve the desired product quality, a quality standardization of the product is needed. This method is intended to ensure that the products produced meet the predetermined standards so that consumers will not lose confidence in the product concerned. Consumers will make a purchase decision if the product is considered to have high quality. </em><em>The quality of the product will be felt after the item is consumed or used so that consumers will feel satisfied with the product purchased</em><em>. </em><em>The purpose of this study is to determine the impact of product quality on purchas</em><em>e</em><em> decision</em><em> </em><em> at the </em><em>Safary Milk D’Kandang Amazing Farm Depok. The Method of research used is quantitative methods in order to obtain more comprehensive, valid, reliable, and objective data. The sample consists of 100 visitors who visited the Safary Milk D’Kandang Amazing Farm Depok, selected based on the Probability Sampling with Simple Random Sampling technique. The factor and simple linear regression analysis were used for the data analysis with SPSS 22.0.</em><em></em></p><p><em>                </em><em>The results of the study showed that product quality has a positive influence significantly contributed</em><em> </em><em> to the purchas</em><em>e</em><em> decision </em><em> </em><em>at the </em><em>Safary Milk D’Kandang Amazing Farm Depok (</em><em>t = 11.955 &gt; t <sub>table</sub> with a significance of 0.000 (ρ &lt; 0.05) and that is proved by the score of R = 0.770.</em><em> From the coefficient of determination, it can be concluded that the Purchas</em><em>e</em><em> Decision is influenced by the Product Quality variable by 59.3% and the remaining 40.7% which is influenced by other variables.</em><em></em></p><p><em>Keywords: Product Quality, Purchase Decision</em><em></em></p>


Author(s):  
Fereddy Siagian

The purpose of this study is to analyze the effect of the work environment on the performance of the educational staffs. The method used in this study was a quantitative descriptive study with a total sample of 51 respondents. The sampling technique used probability sampling method with simple random sampling technique. The instrument testing used a validity test and a reliability test. Data analysis used simple linear regression analysis with t test and coefficient of determination test. The results of the study showed that the work environment was very influential on the performance of educational staffs within the scope of the AMC office. Conducive work environment provided maximum performance of all teaching staffs.


2020 ◽  
Vol 3 (2) ◽  
pp. 138-147
Author(s):  
Maulidan Mahmud ◽  
Ashfa Achmad ◽  
Azmeri Azmeri

The management of the Keuliling Reservoir area as a tourist attraction is still lacking the attention of the government so that it affects the decline in the quality of reservoir facilities and infrastructures such as parking areas, mushallas, bathrooms, gazebos, view towers, and children's pools. This study aims to model the factors of ecotourism development in reservoir areas against local economic growth, and to find ecotourism development strategies in reservoir areas. This research uses qualitative methods through observation and interviews, and quantitative methods through distributing questionnaires. Respondents in this study aimed at residents of Bak Sukon Village, with a total sample of 87 people. The statistical method used is descriptive analysis and multiple linear regression analysis using statistical software. The formulation of an ecotourism development strategy is carried out through a Focus Group Discussion (FGD), which consists of ten academics, community leaders, the private sector, and the community. The results showed that the model of ecotourism development factors in the Keuliling Reservoir area that influenced local economic growth in Bak Sukon Village were explanatory factors, improved facilities, ecotourism attractions, ecotourism access, ecotourism facilities, and service factors, with a regression model Y = 0.187X1 + 0,223X2 + 0,303X3 + 0,310X4 + 0,182X5 + 0,173X6. The strategy for developing ecotourism in the Keuliling Reservoir area is zoning, making local government policies, establishing an ecotourism management body, implementing ecotourism development, engaging community participation, and evaluating ecotourism area management activities.


2018 ◽  
Vol 3 (1) ◽  
pp. 97-140
Author(s):  
Elgita Arum Dwiyanti ◽  
Siti Nur Azizah

Customer focused service is a strategy implemented by the company in order to serve customers as well as possible. The shape of this strategy measured by the quality of service provided by the company to customers. The factors that determine the level of success and quality of the company is the ability of the company in providing services to customers. This study was conducted to determine the effect of service quality on customer interest in product futures at Bank Muamalat Indonesia KCU Pondok Indah. The independent variable in this research is service quality which consist of tangible, reliability, responsiveness, assurance, empathy and compliance, while the dependent variable is customer interest. The sampling technique using simple random sampling. Data collection using questionnaires with a total sample of 70 respondents who visited customer service at Bank Muamalat Indonesia KCU Pondok Indah. Data analysis used descriptive analysis and multiple linear regression analysis. The results of this study indicate that simultaneously the quality of service has a significant effect on customer interest in the futures product at Bank Muamalat Idonesia KCU Pondok Indah. Partial result shows that variable of reliability, responsiveness, empathy and compliance have significant influence to interest, while tangible and assurance variable have no significant effect to customer interest in product of futures at Bank Muamalat Idonesia KCU Pondok Indah.Keyword: Customer focused service, service quality, customer interest, product fitures


2020 ◽  
Vol 43 (2) ◽  
pp. 50
Author(s):  
Adrian Apritas Djitmau ◽  
Alia Bihrajihant Raya ◽  
Harsoyo Harsoyo ◽  
Galuh Friska Cahyani

applications on smartphones are functions that are made to facilitate human activities. Nowadays, many applications are used as sources of information, including in agriculture. One application that is a source of agricultural information is Desa Apps. Research on the response of UGM Faculty of Agriculture students to the Desa Apps Application was made with the aim of knowing: 1) Students of Faculty of Agriculture UGM responses towards Desa Apps Applications, 2) Factors that affect students of Faculty of Agriculture UGM responses towards Desa Apps Applications. The method used in this research is descriptive analysis method. Sampling of respondent students was done by simple random sampling. The total sample is 60 students, 12 students from each department. The analytical method used is the proportion test and multiple linear regression analysis with the Backward method. The results of the study show that most students have a good response to the Desa Apps Application. Student motivation has a positive effect, the quality of information has a positive effect, and the completeness of features has a positive effect. The significance value of the motivation factor is 0.073 with a regression coefficient of 0.168, the significance value of the information quality factor is 0.003, with the regression coefficient of 0.353, the significance value of the feature completeness factor is 0.044 with the regression coefficient of 0.191<em>.</em>


2021 ◽  
Vol 6 (1) ◽  
pp. 149
Author(s):  
Wulan Gontina ◽  
Happy Fitria ◽  
Alfroki Martha

The aim of this study is to determine the effect of the leadership style, infrastructure, and work climate of the principal on teachers’ performance. With a descriptive approach, this approach involves quantitative methods. 105 participants consisted of the researh population. There were 79 people in the research sample. In this research, the sampling technique is Simple Random Sampling. The technique of using a questionnaire was used to gather data. Using a Likert Scale to weigh values. Validity, reliability, descriptive analysis, inferential analysis (prerequisite test and classical assumption test), multiple linear regression analysis, hypothesis analysis (t test and F test) and determination coefficient analysis were used to analyze the results. The findings showed that the leadership style of the principal, infrastructure advice, and work climate had a substantial influence on teachers' performance of SMP Negeri in the Sembawa District partially and simultaneously.


2020 ◽  
Vol 12 (1) ◽  
pp. 143
Author(s):  
Ary Ferdian ◽  
Luisa Putri Amanda Charitas

The purpose of this study was to find out how the level of communication, organizational culture, and employee performance, and to determine the effect of communication and organizational culture simultaneously or partially on employee performance in the head office of PT. Telkomsel. The research method used is a quantitative method. Primary data collection techniques with interviews, observations, and questionnaires. Samples were selected as many as 92 employees from a total population of 1,194 employees using simple random sampling technique with the Slovin formula. The analysis technique in this research is descriptive analysis, classic assumption test, and multiple linear regression analysis and coefficient of determination test. Descriptive analysis results show that communication, organizational culture, and employee performance at the head office of PT. Telkomsel are classified as good. Based on the results of hypothesis testing using the t test shows that the communication variables and organizational culture partially have a significant effect on employee performance. While simultaneous hypothesis testing with the F test shows that simultaneous communication and organizational culture significantly influence employee performance. The magnitude of the influence of communication and organizational culture on the performance of PT. Telkomsel is 66.42% and the remaining 33.58% is influenced by other variables.


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