scholarly journals Pengaruh Pengetahuan Pajak Dan Kualitas Pelayanan Pajak Terhadap Kesadaran Wajib Pajak Dalam Membayar Pajak Kendaraan Bermotor Dan Dampaknya Terhadap Persepsi Atas Penerimaan Pajak

2020 ◽  
Vol 15 (2) ◽  
pp. 12-19
Author(s):  
Muhammad Hendriyadi ◽  
Linda Hutadjulu ◽  
Novalia Bleskadit

  Abstract This study aims to determine whether there is a relationship between tax knowledge and tax service quality on taxpayer awareness in paying motorized vehicle taxes and its impact on perceptions of tax revenue. The research method used is the Path Analysis method and Sobel Test. The population of this study is the owner of motor vehicles in the Jayapura area. The research sample was 94 motorized vehicle owners who were selected by the snowball sampling technique. The type of data used is primary data. The results showed that tax knowledge and tax service quality had an effect on taxpayer awareness. However, knowledge of taxes, quality of tax services and awareness of taxpayers have no effect on perceptions of tax revenue. In addition, knowledge of taxes and the quality of tax services also have an indirect effect on the perception of tax revenue through taxpayer awareness. Keywords: Tax Knowledge; Tax Service Quality; Taxpayer Awareness; Perception of Tax Revenues; Motor Vehicle Taxes. Abstrak Tujuan dari penelitian ini adalah untuk mengetahui ada tidaknya hubungan antara pengetahuan pajak dan kualitas pelayanan pajak terhadap kesadaran wajib pajak dalam membayar pajak kendaraan bermotor dan dampaknya terhadap persepsi atas penerimaan pajak. Adapun metode penelitian yang digunakan yaitu metode Path Analysis dan Uji Sobel. Populasi penelitian ini adalah Pemilik Kendaraan Bermotor di daerah Jayapura. Sampel penelitian sebanyak 94 orang pemilik kendaraan bermotor yang dipilih dengan teknik snowball sampling. Jenis data yang digunakan adalah data Primer. Hasil penelitian menunjukkan bahwa pengetahuan pajak dan kualitas pelayanan pajak berpengaruh terhadap kesadaran wajib pajak. Namun pengetahuan pajak, kualitas pelayanan pajak dan kesadaran wajib pajak tidak memiliki pengaruh terhadap persepsi atas penerimaan pajak. Selain itu, pengetahuan pajak dan kualitas pelayanan pajak juga memiliki pengaruh tidak langsung terhadap persepsi atas penerimaan pajak melalui kesadaran wajib pajak. Kata Kunci: Pengetahuan Pajak; Kualitas Pelayanan Pajak; Kesadaran Wajib Pajak; Persepsi Atas Penerimaan Pajak; Pajak Kendaraan Bermotor.

2020 ◽  
Vol 15 (2) ◽  
Author(s):  
Dewi Kusuma Wardani

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


2020 ◽  
Vol 8 (4) ◽  
pp. 1247
Author(s):  
Dhimas Bagus Dwicahyanto

Lazada is a market leader of e-commerce in Shout-East Asia. This study aims to analyze and discuss the effect of the e-service quality and eases on the repurchase intention through satisfaction. This study uses college students aged 18-25 years as respondents, which have purchased Lazada at least once, and their last purchase is in the last one month. The sampling method is non-probability sampling using a snowball sampling technique. The number of samples is 220 respondents. Data were collected by an online questionnaire and analyzed using AMOS. The result of this study indicates that e-service quality and ease have a significant effect on satisfaction and repurchase intention.


2015 ◽  
Vol 7 (5(J)) ◽  
pp. 103-116
Author(s):  
Binuyo Binuyo ◽  
Aregbeshola . ◽  
Rafiu Adewale .

Influence of demographic variables on banking has continued to attract the interest of researchers over the years with a good number focussing on impact of demographic variables on choice of banks by customers. This study however differs from previous studies in that its focus is on the evaluation of bank products appeal across demographic variables in South Africa and Nigeria. This descriptive study made use of primary data collected by administering validated and pre-tested questionnaires to 3,684 bank customers within selected strategic locations across Nigeria and South Africa using the snowball sampling technique. Both descriptive and inferential statistics were used to analyse the data generated. High Chi-Square statistics (corroborated with cross – tabulation and correlation analyses) coupled with very low probability values indicate highly significant associations between demographic variables and the dependent variables. The study recommends customer-centric approach on the part of banks to be able to provide customers with effective and unique value offers for various customer segments. Also, policy intervention is required to promote infrastructural upgrade for better product and service delivery. A more inclusive regulatory framework is required to draw more of the unbanked self – employed populace in the interest of boosting the economic performance of both countries.


2016 ◽  
Vol 11 (1) ◽  
pp. 556
Author(s):  
Riyanti Herawati

The aim of this study was to determine the quality of taxpayer service vehicles on Revenue Services Unit Lagos Region I. The method used in this research is descriptive. Data collection techniques are observation, interviews and questionnaires. The sample of 100 persons of the population in the form of compulsory motor vehicle tax. Sampling technique is purposive. Analysis tool used is Service Quality (SERVQUAL). The analysis showed that the quality of service is not satisfactory for the respondent. It can be seen through a comparison of the scores obtained by the perception of -0.508, while the expectation of which amounted to -0.55.


2020 ◽  
Vol 1 (1) ◽  
pp. 71-82
Author(s):  
Ida Zuraida

The formulation of the problem study was how the influence of Influence Service Quality Tax on Land and Building Tax Revenue in Rular and Urban Sector in the Gelumbang sub-district of Muara Enim. This study was aimed to find out the service quality tanx on land and building tax revenue in rural and urban sector in the Gelumbang sub-district of Muara Enim. This study was type associative research. The research sample in this study used 99 samples with a purposive sampling technique by slovin formula. The data used in this study was primary data taken by questionnaire. The techniques analysis used were regression linear simple and test the hypothesis. The results of the research found that the Service Quality Tax gave an influence on Land and Building Tax Revenue in Rural and Urban Sector in the Gelumbang sub-district of Muara Enim.  


Author(s):  
Syaiful . ◽  
A. Haris ◽  
Julhana .

<p class="abstract"><strong>Background:</strong> Repeat hospitalization is a process for a patient who needs to return to hospital as a result of inability to control and take care of their disease. The objective of study is to gather deeper understanding about the meaning experience of repeat hospitalization process among diabetes mellitus type 2 patients. The study is qualitative research within phenomenology method by using deep interview instruments. In this study, the research seeks the experience of diabetes mellitus type 2 patients who are being treated with repeat hospitalization process.</p><p class="abstract"><strong>Methods:</strong> The study applies descriptive phenomenology approach. By using the method, the subject could be explored, analyzed, and explained directly about their experience of repeat hospitalization. The size of sample, in descriptive study, is essential in order to reveal the saturation data. The participants collecting procedure is using the snowball sampling technique.  </p><p class="abstract"><strong>Results:</strong> The age of participants are ranging from 40-79 years old. The level of education among participants are varies, from elementary schools to senior high schools. The occupation type are housewife, farmers or merchants. The participants’ income is ranging between 750.000-2.000.000 rupiah/month.</p><p class="abstract"><strong>Conclusions:</strong> The result reveals four findings among 10 participants: 1) the characteristics of participants 2) the lack of knowledge from diabetes mellitus (DM) management, 3) quality of service, 4) hope of recovery.</p>


2019 ◽  
Vol 007 (01) ◽  
pp. 120-130
Author(s):  
Azhar Try Bintang ◽  
◽  
Edi Susilo ◽  
Mochammad Fattah ◽  

The research was conducted in the coastal community environment of Panyuran Village, Tuban District, East Java Province in May 2018. The purpose of this research is to analyze the transformation of livelihood become breeder shrimp vannamei of coastal communities at Panyuran Village Tuban District. Research methodology used in this study; the research is descriptive with an approach to the phenomenon, Type of data used qualitative, the data sources are primary data and secondary data with the sampling technique used purposive sampling and snowball sampling technique, data validation used source triangulation, data analysis used interactive analysis Miles and Huberman’s model. The results showed that the phenomenon of livelihood transformation becomes seeding shrimp vannamei influenced by internal factors and external factors. The driving factors and inhibiting factors affect the acceleration or obstruction of the transformation process. This shows that the existence of a shrimp venture can help people to survive and increase living standards.


2017 ◽  
Vol 13 (3A) ◽  
pp. 167
Author(s):  
Abram Tombey Kandou ◽  
Caroline B. D. Pakasi ◽  
Noortje ., Benu

The purpose of this study was to identify the existing agricultural logistics system in Manado Harbor. This research was conducted at Manado Port as the starting point and end point. The research conducted from February to May 2017. This research used primary and secondary data. Primary data is collected with a list of questions that have been prepared for Head of Port Authority Unit of Manado City Transportation Department. Secondary data are obtained, among others, from the Office of Transportation and Marine Guard Unity. Sampling was conducted using Snowball Sampling Technique. The variables that will be measured in the research of this result are: What agricultural logistics goods are held in the Port, How to store goods in Manado Port warehouse, What transportation is used for shipping agricultural logistics, How to distribution of agricultural logistics goods, How to service delivery, What is the distance between islands (km). This research uses descriptive analysis that is to identify inter-island agricultural logistic system from Manado port and map agricultural logistic system in Manado Port. The results show that the existing logistics system in Manado Harbor has decreased not too drastically and the increase is very drastic in the year 2015. And passenger flow in the year 2011-2013 is still normal, but in 2014 and 2015 experienced a drastic increase due to passengers who soaring in that year. Logistics system in Port Manado also can be categorized pretty good because the data collection is good but still not specified agricultural goods are loaded, and for the equipment can be said to be good seen in terms of Port Manado which is still included in the category of Passenger Port, ships anchored in the Port of Manado is quite a lot and will be added over time, due to the soaring passengers between islands and goods brought. And in terms of facilities for passengers Manado Port has been very good, because the construction of infrastructure for passengers is being carried out at the time of research and development results are already visible at the time this study is completed.


2021 ◽  
Vol 4 (2) ◽  
pp. 419-426
Author(s):  
Ponang Undaghi T ◽  
Suwignyo Widagdo ◽  
Muhaimin Dimyati

This study aims to determine the effect of service quality and public relations on the satisfactionof motor vehicle taxpayers in Samsat Jember. The type of research used is Explanatory Researchusing survey methods. The population in this study is the people of Jember who have motorizedvehicle taxpayers. The sampling technique used was a non-probability sampling technique,namely the Accidental Sampling approach. The sample in this study were 100 respondents. Thedata analysis method used is multiple linear regression analysis. The results of this study indicatethat the significant value of the service quality variable on the satisfaction of motorized vehicletaxpayers in Samsat Jember is 0.008 smaller than (0.05), this means that the service qualityvariable has a significant effect on community satisfaction at the Jember Samsat Joint Office.Then the significant value of the public relations variable on the satisfaction of motorized vehicletaxpayers in the Jember Samsat is 0.000 smaller than (0.05), this means that the public relationsvariable also has a significant effect on public satisfaction at the Jember Samsat Joint Office.Keywords: Service Quality, Public Relations, Satisfaction


2019 ◽  
Vol 29 (2) ◽  
pp. 630
Author(s):  
Laila Susanti ◽  
Putu Ery Setiawan

This research was conducted at the Joint Office of SAMSAT Denpasar. The number of samples used in this study were 100 respondents with a sampling technique that is proportionate stratified random sampling method. Data collection in this study was conducted by a questionnaire method with data analysis technique used is multiple linear regression analysis. The results showed that SAMSAT corner service, taxpayer awareness, tax socialization, and service quality had a positive effect on motor vehicle taxpayer compliance. This means that the better SAMSAT corner service, awareness of taxpayers, tax socialization, and quality of service will also increase motor vehicle taxpayers compliance in terms of meeting their tax obligations. Keywords : SAMSAT Corner Service; Taxpayer Awareness; Tax Socialization; Service Quality; Motor Vehicle Taxpayer Compliance.


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