scholarly journals Factors Affecting Individual Taxpayers on the Individual Taxpayers’ Annual Tax Return Reporting with Tax Sanctions as Moderating Variables at Pratama Medan Barat Tax Office

2021 ◽  
Vol 8 (12) ◽  
pp. 557-568
Author(s):  
Neni Wahyuni ◽  
Idhar Yahya ◽  
Sirojuzilam .

This study aims to empirically prove the effect of taxation knowledge, tax supervision, tax socialization, taxpayer awareness, and quality of tax services on individual taxpayers' annual tax return reporting with tax sanctions as a moderating variable. Respondents in this study were 100 individual taxpayers registered at Pratama West Medan. The sampling technique in this research is using the purposive sampling technique. The data used are primary. The data analysis tool used is SEM-PLS. The study results indicate that tax knowledge and tax service quality significantly affect reporting individual taxpayers' annual tax returns at the Pratama Medan Barat Tax Office. Tax sanctions are able to moderate the effect of taxation socialization on the reporting of the annual tax return of individual taxpayers at the Pratama Medan Barat Tax Office. However, it cannot moderate the effect of tax knowledge, tax supervision, taxpayer awareness and quality of tax services on the reporting of individual taxpayers' annual tax returns at the Pratama Medan Barat Tax Office. Keywords: tax knowledge, tax control, tax socialization, tax awareness, tax service quality, tax sanction, individual taxpayers' annual tax return reporting.

2021 ◽  
Vol 6 (1) ◽  
pp. 78
Author(s):  
Edia Satria

This study aims to determine 1) The extent to which the influence of the service quality on patient satisfaction of Puskesmas Kecamatan Depati VII Kabupaten Kerinci? 2) The extent to which the influence of the service quality on patient satisfaction of Puskesmas Kecamatan Depati VII Kabupaten Kerinci either directly or indirectly ? The Population in this study is patient of Puskesmas Kecamatan VII Kabupaten Kerinci period of 2017 totaling 7622 patients. Furthermore, by using the formula slovin, then obtained sample size of 75 patients with sampling accidental sampling technique. Data analysis tool used is the analysis of the path at an alpha level of 0.05. Based on the results of the study showed that: service quality positive and significant effect on patient satisfaction. Both directly and indirectly the quality of service has a positive and significant effect on patient satisfaction.


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.


2019 ◽  
Vol 14 (2) ◽  
pp. 324-336
Author(s):  
Yuliati Yuliati ◽  
Susanti Wahyuningsih

The purpose of this study was to analyze the influence of service quality, trust and commitment to community satisfaction. The population in this study were all people who used services in Pandean Lamper Village, Gayamsari District, Semarang City, amounting to 741 people (Data for April-May 2016). While the samples taken were 88 people. Sampling uses stratified proportional sampling. The data analysis tool used in this study is multiple regression analysis. Based on the results of the study: There is a significant positive effect between the quality of service on community satisfaction. There is a significant influence between trust in community satisfaction. There is a significant influence between commitment to community satisfaction. There is a significant influence between service quality, trust and commitment to community satisfaction


Author(s):  
Mohammad Nizamuddin Abdul Rahim Et.al

The quality of service derived from online delivery service is very paramount to customers and the service providers since there is now a drastic shift by people to buy and sell via the old-style to doing businessonline and as such, quality of service delivery among other factors should be the hall mark. The aim of this paper is to investigate the factors affecting the quality of online delivery service among the students of University Malaysia Kelantan (UMK). The probability sampling technique with emphasis on simple random sampling technique was used in this study wheredata was obtained using questionnaire and analyzed using the Statistical Package for Social Science (SPSS) software from 385 respondents from UMK, City Campus. A pilot test on the validity of the questionnaire was conducted and the reliability test results show that all the variables are above 0.7 Cronbach’s Alpha value an indication of acceptability.The analytical results show that service speed, service price, information quality and perceived risk has positive affect on the online shoppers’ perception towards delivery service quality of online shopping. While, Pearson correlation revealed that service speed and information quality obtained the value under the high positive correlation; service price and perceived risk under negligible correlation. In testing the hypotheses of the study, itindicates that service speed and information quality hypotheses have strong relationship with the dependent variable while service price and perceived risk hypotheses had very low relationship with the dependent variable. This study was therefore based on the SERVQUAL model to determine customers perception on online shopping context. The study recommends that different methodologies can be used by future researchersby conducting interview, or broadening the scope of the study in order to find out the exact perception of customers like students on online shopping towards delivery service quality of online shopping.Therefore, the result of this study can be used as a reference by the practitioners or the online stores, enrich the body of knowledge as well as form basis for future researchers that are interested in this field.


2019 ◽  
Vol 1 (2) ◽  
pp. 76-79
Author(s):  
Waqas Zaki ◽  
◽  
Areej Tayyab ◽  
Aeman Hassan

The study is regarding analyzing the factors affecting customer experience of e-commerce in Pakistan through the quality of the product, safety of application, delivery guarantee, and offers. Using the purposive sampling technique total of 180 questionnaires were collected from the people having the experience of online shopping in Lahore, Pakistan. The study shows the factors and their roles towards raising the customer experience of e-commerce. This study's results reveal that the perception of customers is that the quality of the product, application safety, offers, and the delivery guarantee affects the customer comfort level and satisfaction level. The study results also reveal that the lower delivery charges, guaranteed delivery, and no safety risks motivate the customers to go for online shopping. It concluded that if the marketers concentrate on the factors like product quality, security issues, delivery risks, and the financial risks, it increases the customers. Limited literature has been documented in Pakistan, particularly regarding customer perception for online shopping because there are too many factors that affect the purchase intention. The results of the study might be beneficial for the online marketers/ companies with online stores/ e-commerce stores.


2019 ◽  
Vol 4 (1) ◽  
pp. 131
Author(s):  
Edia Satria

This study aimed to find out 1) what is the influence of service quality to switching intention to Bank Panin customers of Sungai Penuh City? 2) the extent to which the effect of customer satisfaction on switching intention on customer Bank Panin Sungai Penuh City? 3) the extent of the influence of service quality to switching intention either directly or indirectly? 4) the extent to which customer satisfaction satisfaction  of  customer service to switching intention either directly or indirectly? The population in this research is Bank Panin customer period 2016. hence got sample size 51 customer with accidental sampling, sampling technique. The data analysis tool used is path analysis at alpha level of 0.05. Based on the result of research indicate that service quality has no significant effect to switching intention, customer satisfaction has positive and significant effect to switching intention.


2021 ◽  
Vol 7 (1) ◽  
pp. 140-145
Author(s):  
Putria Carolina ◽  
Hermanto Hermanto ◽  
Karmita Sari Yanra Katimenta

Patients diagnosed with cancer spend a lot of energy dealing with diagnosis, therapy, and feelings of instability due to possible relapses, death, complications, and financial problems. They often reach the point where they feel that they are very uncertain, very uncertain position, hopeless. Cancer causes loss of hope, affects physical and mental, and results in various disorders such as loneliness, depression, and failure to adapt—the importance of fulfilling the spiritual needs of cancer patients to improve the optimal quality of life. Fulfilling spiritual needs is finding meaning, purpose, the need for hope, belief in life, oneself, and God. Individuals are said to have good spirituality if the individual has full expectations, are optimistic, and think positively. The research design used a cross-sectional approach, the sampling technique was purposive sampling, and the data analysis was tested using the Spearman Rank with a total sample size of 35 respondents. The results obtained by sig. (2-tailed) with a p-value of 0.000 with a degree of significance p ≤ 0.05, which means H1 is accepted. This study shows a relationship between spiritual fulfillment and quality of life for cancer patients. The study results can be used as an intervention in nursing care to improve the quality of nursing services, especially for cancer patients. The better the spiritual needs of cancer patients can be met, the better the quality of life will be about complex matters such as physical health, psychological conditions, level of independence, social relationships, and the individual's relationship with their environment.


Author(s):  
Tran Minh Hieu ◽  
Nguyen Duong Ngoc Mai Chi

This study applied SERVQUAL scale of Parasuraman et al to measure factors affecting customer satisfaction on service quality at Vietnam Technological and Commercial Joint Stock Bank - An Giang Branch (Techcombank An Giang). The study was conducted to survey 207 customers who have been using the service at Techcombank An Giang. The survey results were analyzed by the Cronbach's Alpha reliability test method, then used Exploratory factor analysis (EFA) to verify and evaluate the scale of service quality. The results of the regression analysis show that customer's satisfaction about service quality at Techcombank An Giang includes four factors: The factor with the highest level is the Empathy with Beta = 0.253, the second of factor is the Responsibility with Beta = 0.248, ranked third in the influence level is the Tangible with Beta = 0.235, and the lowest impact level is the Reliability with Beta = 0.144. The research also uses statistical methods to describe and test the differences of demographic factors with customer's satisfactionon service quality.The analysis results show that there is no difference between customer's satisfaction on service quality and factors such as gender, age, income, number of transaction banks, regular transaction banks, and time to use the service at Techcombank An Giang. Through the research results, the author would like to propose some ideas to improve the quality of services, thereby attracting new customers and importantly, keeping traditional customers because the development orientation of Techcombank is to take care of old customers to cross sell other products of the bank. The Stud results offer a basis for the branch to identify the factors influencing customer satisfaction on their service quality, thereby having an appropriate strategy to improve customer satisfaction.


2020 ◽  
Vol 4 (02) ◽  
Author(s):  
Shofia Zulfa Amalina ◽  
Sri Hartono ◽  
Ratna Damayanti

The purpose of this study was to analyze the effect of whether or not the quality of service, store atmosphere and promotion of consumer satisfaction at Pondok Jowi Restaurant Solo. The population in this study were consumers of Pondok Jowi Solo Restaurant in January 2020 at May 2020 with a total of 14,030 people. The sampling techniquemismpurposive samplingm which is a sampling technique with certain considerations by taking 100 respondents. Data collection uses a Likert scale questionnaire to measure respondents' answers to identify the relationship between service quality, store atmosphere and promotion of customer satisfaction. The results show that service quality, store atmosphere and promotion have a simultaneous and significant effect on customer satisfaction, servicei quality has assignificant effect on customer satisfaction, store atmosphere has a significant effect on customer satisfaction, and promotion has significant effect on customer satisfaction. Keywords: Service quality, Store atmosphere, Promotion, Consumer satisfaction


2019 ◽  
Vol 4 (1) ◽  
pp. 111-118
Author(s):  
Inda Lestari ◽  
Miguna Astuti ◽  
Hariyanto Ridwan

This research was conducted to analyze the effect of innovation orientation and entrepreneurship on the competitive advantage of culinary MSMEs in the Cilandak Barat area, South Jakarta. The population used for this study was 36 actors in the culinary field of SMEC. The sampling technique uses a saturated sampling method. The data analysis tool used is PLS 3.0. The results of this study indicate that the innovation variable has a significant influence on the culinary competitiveness of SMEC. And, entrepreneurial orientation has a significant influence on the culinary competitiveness of SMEC. The researcher suggests SMECs to pay attention to other factors that can influence competitive advantage. Keywords: Innovation, Entrepreneurship Orientation, Competitive Advantage


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