scholarly journals Taxpayers Knowledge and Compliance: Evidence from Direct Assessment Tax in Lagos State

2020 ◽  
Vol 4 (4) ◽  
pp. 28-40
Author(s):  
Joseph Ishola ◽  
Abass Oyeshola Bello ◽  
Lateef Olayiwola Raheed
Keyword(s):  
Pearson Correlation ◽  
Research Work ◽  
Tax Compliance ◽  
Sampling Technique ◽  
Primary Data ◽  
Public And Private ◽  
Direct Assessment ◽  
Lagos State ◽  
Survey Results ◽  
Level Of Significance

The research work examines the nexus between Tax Knowledge and Tax Compliance among Taxpayers: Evidence from Direct Assessment in Lagos State. This study adopts the survey research design to elicit responses from selected taxpayers in the Ikeja Lagos State of Nigeria to explore what they perceived as the relationship between tax knowledge and tax compliance regarding tax payment and tax filing of returns. Primary data was collected through a designed questionnaire and was administered using the Kaiser-Meyer-Olkin test. Cronbach Alpha was also used in establishing the sampling adequacy and reliability of the research instrument. The survey results were collected from 200 respondents in three categories in Lagos State with 190 valid responses, including self-employed, taxpayers in public and private establishments in Ikeja from October to November 2020. The study adopted a judgmental sampling technique. The data extracted from the questionnaires were analyzed using a simple table as descriptive and Pearson Correlation at 1% Level of Significance as inferential statistics. The findings revealed that the general tax knowledge was significantly related to tax compliance in payment terms (r = .993, p =0.000) and tax compliance in terms of filing of returns (r = .986, p =0.000). thus, the study concluded that there is a positive relationship between tax knowledge and tax compliance.

scholarly journals Pengaruh Kualitas Layanan dan Keadilan Terhadap Kepatuhan Wajib Pajak Dengan Kepuasan Sebagai Variabel Mediasi

2020 ◽  
Vol 10 (2) ◽  
pp. 149-158
Author(s):  
Eka Febriani ◽  
Norra Isnasia Rahayu
Keyword(s):  
Service Quality ◽  
Tax Compliance ◽  
Sampling Technique ◽  
Primary Data ◽  
Probability Method ◽  
Significant Positive Effect ◽  
Mediating Role ◽  
Convenience Sampling ◽  
Positive Effect

This study aims to examine the effect of service quality and fairness on taxpayer compliance and the mediating role of satisfaction in the effect of service quality and fairness on taxpayer compliance. The population of this research is individual local taxpayers in Samarinda. The sample of this study is 164 respondents selected using non probability method with convenience sampling technique. This study uses primary data obtained from seven-scale Likert questionnaires. The data were analyzed using path analysis in SPSS. The results of this study show that, first, service quality has a significant positive effect on satisfaction and taxpayer compliance; second, fairness has an insignificant effect on satisfaction and taxpayer compliance; third, satisfaction has a significant positive effect on taxpayer compliance; fourth, service quality has a significant positive effect on taxpayer compliance mediated by satisfaction; fifth, mediated by satisfaction, fairness has no significant effect on tax compliance.

scholarly journals E-filling dan Relawan Pajak dalam Meningkatkan Kepatuhan Wajib Pajak Orang Pribadi

2020 ◽  
Vol 4 (2) ◽  
pp. 208
Author(s):  
I Nyoman Darmayasa ◽  
Bagus Putra Wibawa ◽  
Ketut Nurhayanti
Keyword(s):  
Sample Selection ◽  
Tax Compliance ◽  
Sampling Technique ◽  
Least Square Method ◽  
Partial Least Square ◽  
Least Square ◽  
Primary Data ◽  
Purposive Sampling ◽  
Partial Least Square Method

AbstractThis research aims to analyze the effect of e-filling application and tax volunteer’s role to individual taxpayer’s compliance. In addition, this research also analyzes the effect of tax volunteer’s role as moderating variable on e-filling application to individual taxpayer’s compliance. This research analyzes primary data from distributed questionnaires to 100 individual taxpayers’ in assistance locations of Tax Volunteer from Politeknik Negeri Bali Tax Center. Sample selection in this research using purposive sampling technique. The testing of research variables was conducted using the Partial Least Square method with SmartPLS 3.0 application. The results showed that e-filling application and tax volunteers role had a positive and significant effect on individual taxpayer’s compliance. While there is no significant effect from the moderation of tax volunteer’s role in e-filling application to individual taxpayer’s compliance. This research has a novelty the role of tax volunteers in improving taxpayer compliance. Furthermore, this research has a practical contribution to the tax authority to increase the role of tax volunteers and to taxpayers on the participation of utilizing tax volunteers to improve compliance.Keywords: E-filling; Individual taxpayer; Tax compliance; Tax volunteerAbstrak Penelitian ini bertujuan untuk menguji efek dari penerapan e-filling dan peran relawan pajak terhadap kepatuhan wajib pajak orang pribadi. Di samping itu, dilakukan pula pengujian moderasi relawan pajak atas pengaruh penerapan e-filling terhadap kepatuhan wajib pajak orang pribadi. Penelitian ini menganalisis data primer dari kuesioner yang disebarkan kepada 100 wajib pajak orang pribadi di lokasi asistensi Relawan Pajak Tax Center Politeknik Negeri Bali. Pemilihan sample pada penelitian ini menggunakan teknik purposive sampling. Pengujian variabel penelitian dilakukan menggunakan metode Partial Least Square dengan aplikasi SmartPLS 3.0. Hasil penelitian menunjukkan bahwa penerapan e-filling dan peran relawan pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak orang pribadi. Sedangkan terdapat pengaruh yang tidak signifikan pada moderasi peran relawan pajak atas penerapan e-filling terhadap kepatuhan wajib pajak orang pribadi. Penelitian ini memiliki keterbaruan peran relawan pajak dalam meningkatkan kepatuhan wajib pajak. Penelitian ini memiliki kontribusi praktis pada otoritas pajak untuk meningkatkan peran relawan pajak dan terhadap wajib pajak pada partisipasi memanfaatkan relawan pajak untuk meningkatkan kepatuhan.Kata Kunci: E-filling; Kepatuhan pajak; Relawan pajak; Wajib pajak orang pribadi

Workers’ Welfare: A Comparative Study Between Public and Private Industries in Bareilly, Uttar Pradesh

2018 ◽  
Vol 43 (3) ◽  
pp. 192-204 ◽  
Author(s):  
Naeem Ahmed
Keyword(s):  
Data Collection ◽  
Uttar Pradesh ◽  
Sampling Technique ◽  
Simple Random Sampling ◽  
Well Being ◽  
Primary Data ◽  
Private Industry ◽  
Public And Private ◽  
Secondary Sources ◽  
Questionnaire Method

Labour welfare is an umbrella term which includes overall well-being of the worker. Labour welfare facilities are classified by the International Labour Organization (ILO) into two types: intramural labour welfare facilities and extramural labour welfare facilities. In India, several labour legislations have been enacted to provide proper labour welfare facilities to the workers. Factories Act, 1948 is one of most important welfare-related labour legislations in which a number of labour welfare facilities are specified like washing facility, canteen facility, crèches room facility, labour welfare officer, sitting facility, and so on. In this particular study, the researcher chose descriptive research design; sample size of the study is 120 respondents, 60 respondents from each organization were selected by using simple random sampling technique. For data collection, both primary and secondary sources of data were used; as primary data collection, questionnaire method was used. Collected data were analysed in the form of tables and diagrams. Findings of the study are very interesting: some welfare facilities are good in public industry and some are good in private industry.

scholarly journals Airline Service Quality Dimensions and Customer Loyalty: Empirical Evidence from Air Passengers’ in Lagos State

2016 ◽  
Vol 5 (2) ◽  
pp. 155-171
Author(s):  
Oghojafor Ben Akpoyomare ◽  
Ladipo Patrick Kunle Adeosun ◽  
Rahim Ajao Ganiyu
Keyword(s):  
Service Quality ◽  
Customer Loyalty ◽  
Pearson Correlation ◽  
Sampling Technique ◽  
Significant Difference ◽  
Lagos State ◽  
Flight Frequency ◽  
Quality Dimensions ◽  
Service Quality Dimensions

Abstract Air travellers are increasingly becoming more demanding in terms of their expectations of the quality of service offered by airline carriers. Hence, operators must improve service delivery to retain their loyalty. This study investigates the relationship between airline service quality dimensions and customer loyalty among air passengers in Lagos state. Causal research design was adopted to examine the aforementioned relationship. Convenience sampling technique was used to survey 600 air travellers. Data collected from the respondents were analysed by using Pearson correlation analysis and Anova. The findings reveal that the service quality and its dimensions are positive and significantly related to each other, overall service quality and customer loyalty. The results of the study indicate no significant difference between customers’ travelling for different motives in their perception of the quality of services. It was also discovered that flight frequency was insignificantly connected to customer loyalty. In line with the above findings, the study concludes that the airline service quality improvement initiatives should begin with recognition of customers’ needs. Correspondingly, airline operators should cultivate strategies to fulfil their service promise along the service quality dimensions, most important to air travellers to enhance customer loyalty.

scholarly journals An Empirical Study on Food and Beverage Service Quality and Customer Satisfaction in Star Graded Hotels in Dambulla

2020 ◽  
Vol 10 (6) ◽  
pp. 1-8
Author(s):  
Bandara WMAH ◽  
Dahanayake SNS
Keyword(s):  
Customer Satisfaction ◽  
Service Quality ◽  
Service Industry ◽  
Pearson Correlation ◽  
Sampling Technique ◽  
Tourism Industry ◽  
Primary Data ◽  
Success Factor ◽  
Food And Beverage ◽  
The Impact

The hotel industry is one of the integral constituents in the flourishing tourism industry and is extremely competitive. In this competitive arena, service quality has become a crucial success factor in maintaining hotel standards. A strong, sustainable, outstanding service industry requires good service quality standards.  However, due to the intangible nature of service products, measuring service quality is substantially challengeable than measuring the quality of physical products. Hence, this study attempts to investigate the impact of food and beverage service quality on customer satisfaction in the star graded hotels. Dambulla is one of the major tourist destinations in Sri Lanka, has been identified as the study area. A total of 150 foreign departure tourists who have visited three and above star graded hotels in the respective area were selected through a convenient sampling technique. A widely accepted SERVQUAL model was utilized to ascertain the findings. Primary data were collected through a self-administered structured questionnaire. Descriptive, frequency, Pearson correlation, and multiple regression analysis were conducted to analyze data using SPSS. The results reveal that there is a positive significant impact of tangibility, reliability, responsiveness, assurance of food and beverage service quality on customer satisfaction in the star graded hotels in Dambulla area. On the contrary, empathy shows that there is no impact on customer satisfaction. Moreover, tangibility is the most influential service quality attribute that affects customer satisfaction. Thus, the authorities must pay their attention towards improving the tangible evidence such as staff attires and appearance, aesthetic upkeep of interior and exterior, and provide reliable service for their guests with greater customer care.

scholarly journals Pengaruh Penerapan Sistem E-Filling, Pengetahuan Perpajakan dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak (Studi pada Wajib Pajak Orang Pribadi yang Melakukan Kegiatan Usaha Bebas Di Bintaro Trade Center)

2019 ◽  
Vol 3 (1) ◽  
pp. 20-29
Author(s):  
Ahmad Burhan Zulhazmi ◽  
Febrian Kwarto
Keyword(s):  
Linear Regression Analysis ◽  
Tax Compliance ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Tax Rates ◽  
Questionnaire Data ◽  
Filing System ◽  
Analysis Technique ◽  
Trade Center

This study aims to determine and analyze the influence of the application of e-filing systems, tax knowledge, and tax awareness to tax compliance. This study uses primary data obtained from questionnaire data distributed to respondents who are required to tax individuals who carry out free business activities at the Bintaro Trade Center (BTC). The sampling technique uses purposive sampling. The analysis technique uses multiple linear regression analysis. The results of this study indicate that simultaneously, the variable implementation of e-filing systems, knowledge of taxation and awareness of taxpayers on tax rates. Application of e-filing system and awareness of taxpayers to mandatory obligations, while knowledge of taxation does not involve taxpayer obligations.

scholarly journals WHY THE QUEUING IN THE BANKING ENVIRONMENT IN THE ERA OF ELECTRONIC BANKING

2021 ◽  
Vol 7 (1) ◽  
pp. 17-25
Author(s):  
Morufu Oladejo ◽  
Saliu Yinus ◽  
Azeez Abeeb ◽  
S. Shittu ◽  
Sanni Tajudeen
Keyword(s):  
Service Providers ◽  
Survey Design ◽  
Sampling Technique ◽  
Primary Data ◽  
Electronic Banking ◽  
Internet Service ◽  
Banking Services ◽  
Banking Business ◽  
Level Of Significance ◽  
Major Factors

Managing queuing within the banking business in Nigeria has constituted major challenges whose effects have not been thoroughly examined. This study sets to investigate the continuous queuing in the Nigerian banking environment despite e-banking adoption in Nigeria. The research adopted a survey design where primary data were obtained using a structured questionnaire. Fifty (50) respondents were purposively chosen. A purposive sampling technique was used which considered banks having branches within Ladoke Akintola University of Technology and Ogbomoso town. OLS regression was used to determine the influence of electronic banking on customers queuing the factors for queuing in the banking environment amid e-banking adoption at 0.05 level of significance. Findings revealed that queue in the study area was most of the time very high in the morning, high in the afternoon and evening while at night, most time witnessed no queue. Electronic banking had a significant influence on customers’ queuing in the study area. Further, Tendency to Hold Cash by banks customers (THC), Poor Internet Infrastructure (PII), Cybercrime (CC) were the major factors causing bank customer queue in the banking environment in Nigeria, followed by Inadequate of Banking Technology Management (IBTM) and E-Banking Transaction Cost (EBTC). Therefore, banks service providers should increase efforts on cashless e-banking services and ensure reliable internet service at all times. Bank customers should be made to appreciate other e-banking services than ATM and allay fear on tendency to hold cash.

scholarly journals ENVIRONMENTAL SANITATION PRACTICES AMONG RURAL COMMUNITY

2021 ◽  
Vol 9 (02) ◽  
pp. 878-882
Author(s):  
Smvdcon A ◽  
Kakryal B ◽  
Katra C
Keyword(s):  
Rural Community ◽  
Sampling Technique ◽  
Health It ◽  
Public And Private ◽  
Environmental Sanitation ◽  
Post Test ◽  
Human Wastes ◽  
Treatment And Disposal ◽  
Level Of Significance

Introduction: Proper sanitation promotes health, improves the quality of the environment and thus, the quality of life in a community. Sanitation refers to the safe collection, transportation, treatment and disposal of human wastes. It is a fundamental health service without which there cannot be any improvement in the state of community health. It is both public and private element, and the individuals hygiene can affect the whole community. Improving the sanitation within a community leads to an improvement in health. Thus, sanitation is an integral component of environmental protection, which ensures a productive life. Methodology: In this pre-experimental study, 200 households of rural community in the age group of 20-60 years were selected as the samples for the study by using total enumeration sampling technique. The data was collected by using observational checklist on environmental sanitation. Data analysis was performed by descriptive statistics and inferential statistics. SPSS-17 software was used and P values less than 0.05 were considered significant. Result: In the pre test [mean=12.2, SD=2.2], majority of the rural community had poor environmental sanitation practices and in the post test [mean =25.9, SD=3.0], majority of the rural community had good environmental sanitation practices. Discussion: The result shows that there was improvement in practices regarding environmental sanitation practices after implementation of HEALTH EDUCATIONon environmental sanitation practices which was calculated at 0.05 level of significance. So, it is concluded that the HEALTH EDUCATION on environmental sanitation practices has an effect on to improve poor and average environment sanitation practices.

scholarly journals The Effects of Physical and Social Characteristics on Residents' Perception on Neighbourhood Quality in the Urban Environment

2020 ◽  
Vol 1 (3) ◽  
pp. 122-145
Author(s):  
Olusola Oladapo Makinde
Keyword(s):  
Public Housing ◽  
Sampling Technique ◽  
Social Characteristics ◽  
Primary Data ◽  
Systematic Sampling ◽  
P Value ◽  
Regression Analyses ◽  
The Social ◽  
Level Of Significance ◽  
Housing Estates

There are growing concerns for neighbourhood lowliness in public housing development which affect residents’ wellbeing. Three major neighbourhood components that comprise the socio-economic characteristics of the residents, physical and social characteristics of neighbourhoods were identified and assessed for this study. A questionnaire survey was used to acquire primary data. Five, representing 16.7% of estates, were randomly selected from thirty public housing estates in the urban area of Ibadan. Subsequently, using systematic sampling technique, questionnaires were administered to 985 (20%) of households from the total of 4,922 households in the selected estates. Data collected were analysed using percentages, Relative Importance Indices and Multiple Regression Analyses. The results showed that 74.5% were homeowners, while renters, inheritors and government allotters had 22.7 and 2.8%, respectively. The results on the perception of physical characteristics indices (PCI) show that Alalubosa estate had the highest value with 4.23 PCI, while the social characteristics indices (SCI) revealed that Old Bodija estate had the highest value of 4.09 SCI. The results of regression analyses show that PCI and SCI were significant to residents' perception of neighbourhood quality where P-value < 0.00 probability level. The study confirmed the linear relationship and level of significance among the three factors. Doi: 10.28991/HEF-2020-01-03-03 Full Text: PDF

scholarly journals PENGARUH KEMUDAHAN DAN PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK PENGHASILAN ORANG PRIBADI ( Studi di Kantor Pelayanan Pajak Pratama Bantul )

2016 ◽  
Vol 2 (1) ◽  
Author(s):  
Dwi Woro Setiyoningrum
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Income Tax ◽  
Statistical Tests ◽  
Tax Compliance ◽  
Sampling Technique ◽  
Primary Data ◽  
Independent Variables ◽  
Positive Effect

This study discusses the influence of convenience and service to the taxpayer compliance in paying income tax. This study was performed at the Tax Office Primary Bantul. The purpose of this research is to determine whether the facilities and services affect taxpayer compliance and what efforts Bantul Pratama Tax Office in improving tax compliance. This study is built with two hypotheses, namely: (1) ease in the rocessoftaxation, (2) positive effect Compliance Services The type of data in this study is primary data, with sampling at Bantul Pratama Tax Office using incidental sampling technique. Questionnaires were used as a sample of 100 and only return 90. This research is kualtitatif, and testing using multiple linear regression statistical tests. The results of this study indicate that two simultaneous independent variables significantly influence adherence. Partially shown that convenience has a positive and significant effect on adherence. While the service has a positive effect but not significant effect on compliance. Keywords : Taxpayer Compliance, Convenience in Paying tax, Service tax

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