scholarly journals 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.

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.  

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 4 (02) ◽  
Author(s):  
Fachry Prasetyo ◽  
Priyanto Susiloadi

Good service quality in public services will give an impetus to the user community to give a good assessment. Good service by the State Civil Servants (ASN) in the Transportation Obligatory Licensing Unit (UPAKWU) in the Karanganyar District Transportation Department was apparently still receiving complaints from the service user community. This shows that there are still some shortcomings in the implementation of the service system in the office. The sampling technique uses accidental sampling method. The data used are primary data obtained directly from respondents by providing a list of questions or questionnaires. Data analysis techniques using Importance-Performance Analysis (IPA) are used to measure the level of satisfaction of someone over the performance of other parties, and Cartesian Diagrams to determine service indicators that satisfy or do not satisfy consumers. The results showed that: Service quality in UPAKWU Karanganyar Regency according to customer perceptions has not been satisfactory, despite having good service performance / above average. This is based on the results of the Importance Performance Analysis analysis which gets a result of 94.36% (Total Tki


2020 ◽  
Author(s):  
Pahrizal

The research is proposed to test the influence of Leadership and Motivation Work on Public Service Quality. The population in this study was the Kantor Kementerian Agama Sungai Penuh who had received the last 1 year service at the Kantor Kementerian Agama Sungai Penuh, amounting to 260 people. Furthermore, by using the Slovin formula, a sample size of 158 people was chosen with a sampling technique based on Simple Random Sampling. This study uses primary data and secondary data. Data analysis techniques used are path analysis and hypothesis testing using t test with data analysis using SPSS version 20. The results of the study based on showing that partially the Leadership and motivation work have a positive and significant effect on Public Service Quality. The results also show that motivation work variables act as intervening variables between Leadership and Public Service Quality.


2012 ◽  
Vol 4 (2) ◽  
pp. 72-90
Author(s):  
Nancy Marchelly ◽  
Waluyo Waluyo

Tax Revenue is one of the most important sources of revenue for making the state expenditure budget (APBN). As a revenue dominant source for APBN derived from tax sector. The main objective of this study is to analyze the effect of tax sanctions and tax service quality on individual tax compliance.   This study focus on individual entrepreneurs tax payer those registered at the Primary Tax Office Tigaraksa (KPP Pratama Tigaraksa) especially in Gading Serpong Tangerang. Samples were selected by convenience sampling method, the data used in this study is primary data.  The results show indicate (1) tax sanction has significantly affect to individual tax compliance, (2) tax service quality has significantly affect to individual tax compliance, (3) tax sanction and tax service quality have significantly affect to  individual tax compliance. Keywords: Tax penalty, tax service quality, individual tax compliance


2019 ◽  
Vol 7 (1) ◽  
pp. 48-54
Author(s):  
Chintia Handayani

This article is based on annotated translation. Annotated translation is a translation with commentary. The objective of this article is to find out strategies that was employed in translating in Personal Pronoun I and You in the novel The Sins of Father by Jeffry Archer. The research used qualitative method with retrospective and introspective as research approached. The syntactic strategies by Chesterman is employ as tools of analysis. The result shows that from 25 data, there are 5 primary data which are taken using purposive sampling technique. There are 3 word ‘I’ and 2 word ‘You’, which all the data has the same translation principle and strategies.


2019 ◽  
Vol 37 (3) ◽  
pp. 310-326 ◽  
Author(s):  
Samson Oluseun Ojekalu ◽  
Olatoye Ojo ◽  
Timothy Tunde Oladokun ◽  
Sumoila Aremu Olabisi ◽  
Sunday Samuel Omoniyi

PurposeThe purpose of this paper is to assess the service quality (SQ) of property managers of shopping complexes in Ibadan with a view to improving management practice.Design/methodology/approachPrimary data were used for the study through questionnaire administration. Ibadan was stratified into five axes using existing major roads where shopping complexes were highly concentrated. From each axis, 33, 65, 48, 64 and 66 shopping complexes were identified (Oyo State Ministry of Land, Housing and Survey, 2017), and the systematic sampling technique (20 percent) was adopted to select 57 out of 276 shopping complexes and 192 (10 percent) out of 1919 occupiers of the shopping complexes in the study area. In total, 157 occupiers responded to the questionnaire, and the data were analyzed using mean ranking and stepwise multiple regression.FindingsThis study found that professionalism, tangible, assurance and empathy dimensions of SQ were rated fair, whereas reliability and responsiveness dimensions were rated poor. Also, stepwise multiple regression analysis predicted 78.5 percent overall SQ of property managers, and assurance, professionalism and empathy dimensions contributed significantly to the overall SQ. Hence, reliability and responsiveness dimensions of SQ need to be improved. It is expected that the findings of this study will help property managers to understand the role of various dimensions of SQ for enhanced property management practice.Originality/valueThe study is one of the few studies that assessed the SQ of property managers of shopping complex with a view to improving its management practice.


2020 ◽  
Vol 14 (2) ◽  
pp. 161-172
Author(s):  
Maulidia Wulan Anggraini ◽  
Tin Agustina Karnawati ◽  
Widi Dewi Ruspitasari

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.


Jurnal Ecogen ◽  
2019 ◽  
Vol 2 (1) ◽  
pp. 18
Author(s):  
Widia Afriyuni ◽  
Rahmiati Rahmiati ◽  
Muthia Roza Linda

This study aims to analyze: (1) The level of customer satisfaction with the quality provided by the Padang City Center Post Office (2) Service attributes that need to be improved in service quality at the Padang City Center Post Office so as to improve customer satisfaction (3) Quality dimensions services that have the greatest influence on customer satisfaction at the Padang City Center Post Office. The population of this research is the Post Office customers with unknown number of respondents. The sampling technique of this study was accidental sampling technique with a total sample of 100 people. The data used is primary data. The data analysis technique uses the fuzzy-servqual method using Microsoft Excel software. The results showed that: (1) The level of consumer satisfaction is low because the overall servqual (gap) value is negative, namely -0.75 (2) There are 17 attributes that need to be improved from the 22 attributes that are tested to improve the quality of service at the Post Office Padang City Center (3) Dimensions of service quality with the biggest gap is the dimension of responsiveness with a value of -1.32.Keywords: Service Quality, fuzzy-servqual, customer satisfaction


2020 ◽  
Vol 10 (2) ◽  
pp. 149-158
Author(s):  
Eka Febriani ◽  
Norra Isnasia Rahayu

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.


2021 ◽  
Vol 4 (2) ◽  
pp. 601-611
Author(s):  
Hadian Wibowo ◽  
Endang Mahpudin

This research aims to find out and test the influence of E-SPT Implementation, Knowledge and Socialization on Personal Taxpayer Compliance in TelukJambe Village. The study used quantitative methods using primary data obtained from questionnaires. The population in the study was 620 people. The sample in this study was 86 respondents. The sampling technique used is Purposive Sampling.  The results showed that the Implementation of E-SPT had no significant effect on Taxpayer Compliance, Knowledge had a significant effect on Taxpayer Compliance and Socialization had no significant effect on People's Taxpayer Compliance. The influence of E-spt, Knowledge and Socialization together affects Taxpayer Compliance. Keywords: Implementation of E-SPT, Knowledge and Socialization, Taxpayer Compliance


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