scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK BUMI DAN BANGUNAN DI KECAMATAN TELUK SEGARA KOTA BENGKULU

2016 ◽  
Vol 4 (2) ◽  
Author(s):  
Yennita Asriyani ◽  
Karona Cahya Susena
Keyword(s):  
Service Quality ◽  
Quantitative Research ◽  
Rating Scale ◽  
Tax Revenue ◽  
Scale Analysis ◽  
Tax Rate ◽  
Knowledge Service ◽  
Rural And Urban ◽  
Interest Reason ◽  
Tax Payers

Land and building tax was one of taxes which was potentially to be explored as revenue source. Tax revenue was really determined from taxpayers obedience in running their responsibility in tax field. This researchwas aimed at explaining the effect of income rate, taxpayer knowledge, Service Quality, Taxpayers Awareness, and Tax Punishment in influencing tax payers obedience in paying rural and urbam land and building tax. The study was located at Teluk Segars district in Bengkulu city. The method used in this research was quantitative research, by using questionnaire as the instrument which was spread out to 91 rural and urban land and building tax, tax payers at Teluk Segara district. Data  analyzing in this study used rating scale and likert scale analysis. The result of this research showed that one of indicators, namely taxpayers knowledge, gained the highest score is 367 . It meant that the indicator could influence taxpayers obedience, but it was not the factor that was able to make taxpayers obedient to pay land and building tax because of private interest reason. The indicator which gained the lowest score is 171 was income rate which meant it could not influence taxpayers obedience because land and building tax rate was relatively cheap and achievable by them to pay.  Key Words: Income Rate, Taxpayer Knowledge, Service Quality, Taxpayer Awareness, Tax Punishment , Taxpayer Compliance

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
Keyword(s):  
Service Quality ◽  
Sampling Technique ◽  
Primary Data ◽  
Tax Revenue ◽  
Urban Sector ◽  
Purposive Sampling ◽  
Rural And Urban

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.  

Pengaruh Kualitas Pelayanan Pajak dan Penerapan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi di KPP Pratama Kosambi - Tangerang

2013 ◽  
Vol 5 (1) ◽  
pp. 36-54
Author(s):  
Cindy Ariesta ◽  
Rosita Suryaningsih
Keyword(s):  
Service Quality ◽  
Sampling Method ◽  
Data Sources ◽  
Primary Data ◽  
Tax Revenue ◽  
Key Word ◽  
State Expenditure ◽  
Convenience Sampling ◽  
The Individual ◽  
Tax Payers

Tax revenue has a significant role for Indonesia towards the state expenditure budget every year. The purpose of this research is to analyze the influence of tax service quality and tax penalties towards individual tax payer’s compliance.  Objects in this study are the individual tax payers who are listed in Tax Service Office (Kantor Pelayanan Pajak) Kosambi - Tangerang. The samples are selected by Convenience Sampling Method. Data sources used in the form of primary data and techniques of data collection is done by distributing the enclosed questionnaire instruments that have been given a score.  The results of this study are (1) Tax Service Quality has significant impact towards individual tax payer’s compliance, (2) Tax Penalties has significant impact towards individual tax payer’s compliance. Key word: Tax Service Quality, Tax Penalties, Tax Payer’s Compliance

PENGARUH KUALITAS PELAYANAN, E-SYSTEM PERPAJAKAN, DAN SOSIALISASI PERPAJAKAN TERHADAP KEPUASAN WAJIB PAJAK

2021 ◽  
Vol 18 (2) ◽  
pp. 87
Author(s):  
Linda Alfiatus Afifah ◽  
Susanti Susanti
Keyword(s):  
Service Quality ◽  
Sample Size ◽  
Quantitative Research ◽  
Sampling Technique ◽  
Tax Revenue ◽  
The West ◽  
State Revenue ◽  
Tax Revenues ◽  
The People ◽  
Directorate General

Taxes are the main source of state revenue, tax revenues are collected from the people and for the benefit of the people. The Directorate General of Taxes has made various efforts to increase tax revenue through services provided to taxpayers. This study aims to analyze the effect of service quality, taxation esystem, and tax socialization on taxpayer satisfaction at the West Sidoarjo Primary Tax Service Office. This type of research is quantitative research. The sampling technique in this study was calculated based on accidental sampling technique with a sample size of 40 respondents. The results of this study indicate that simultaneously and partially service quality, taxation e-system, and tax socialization have an effect the taxpayer satisfaction at the West Sidoarjo Primary Tax Service Office.Keywords: Service Quality, Taxation E-System, Taxpayer Satisfaction, Tax Socialization

scholarly journals Analysis of Factors Affecting Taxpayer Compliance Paying Hotel Tax, Restaurant Tax and Entertainment Tax in Medan City

2021 ◽  
Vol 4 (1) ◽  
pp. 563-574
Author(s):  
Mahyuliza Mahyuliza ◽  
M. Fitri Rahmadana ◽  
Eko Wahyu Nugrahadi
Keyword(s):  
Service Quality ◽  
Descriptive Analysis ◽  
Assessment System ◽  
Primary Data ◽  
Tax Revenue ◽  
Quantitative Research Methods ◽  
Knowledge Service ◽  
Local Taxes ◽  
The Government ◽  
Positive Effect

Regional tax revenue in Medan City as a source of financing has increased quite significantly, therefore local taxes remain the prima donna for financing regional expenditures in Medan City. For the Government of Medan City, although the fiscal capacity that comes from local revenue is still limited, local taxes still play an important role in increasing tax revenue in Medan City. Based on Law Number 28 Year 2011, hotel, restaurant and entertainment tax collection implements a self-assessment system so that taxpayer awareness is a very determining factor for taxpayer compliance in carrying out tax obligations and rights. This study aims 1) to analyze the effect of tax knowledge, service quality, tax audit on taxpayer awareness of paying hotel taxes, restaurant taxes and entertainment taxes in Medan City; 2) to analyze the effect of tax knowledge, service quality, tax inspection and taxpayer awareness on taxpayer compliance of paying hotel taxes, restaurant taxes and entertainment taxes in Medan City. The research method used is quantitative research methods. There are two sources of data used, namely primary data and secondary data obtained from the Medan City Revenue Service. The data collection method used was a questionnaire. Sampling was done by accidental sampling. The analytical tool used is descriptive analysis and path diagram analysis. The results of hypothesis testing carried out by path analysis show that 1) tax knowledge, service quality and tax audits have a positive effect on taxpayer awareness of paying hotel taxes, restaurant taxes and entertainment taxes in Medan City; 2) service quality and tax audits have no effect on taxpayer compliance paying hotel, restaurant and entertainment taxes in the city of Medan, while tax knowledge tax inspection and taxpayer awareness have a positive effect on taxpayer compliance paying hotel taxes, restaurant taxes and entertainment taxes in Medan city; because the amount of hotel tax revenue, restaurant tax and entertainment provide a high contribution to local taxes in Medan City.

scholarly journals Pengaruh Sosialisasi Perpajakan, Pengetahuan Perpajakan, Kualitas Pelayanan Fiskus dan Minat Penerapan E-Filling pada Kepatuhan WPOP

2020 ◽  
Vol 30 (3) ◽  
pp. 674
Author(s):  
Putu Eka Mas Pratiwi ◽  
I Ketut Jati
Keyword(s):  
Service Quality ◽  
Behavioral Intention ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
The South ◽  
Tax Rate ◽  
Knowledge Service ◽  
The Individual ◽  
Research Show

The purpose of this research is to find out the effect of socialization taxation, taxation knowledge, service quality, and behavioral intention of using E-Filing at the South Badung Pratama Tax Office. The population in this research were all taxpayers registered at the KPP South Badung. There were 100 respondents used as a sample in this research from 45.326 people who were still effective at the South Badung Pratama Tax Officer. This research instrument uses a questionary method and for data analysis techniques are used multiple linear regression analysis.   The Slovin formula with an incidental sampling technique was used to calculate the sample. The results of the research show that socialization taxation, taxation knowledge, service quality, and behavioral intention of using E-Filing are positive for the individual taxpayer tax rate. Keywords: Socialization;  Knowledge; Service Quality; E-Filling, Taxpayer Compliance.

scholarly journals Pengaruh Kesadaran Membayar Pajak, Persepsi Wajib Pajak Dalam Pelaksanaan Sanksi Denda, SPPT, dan Pemeriksaan Pajak Terhadap Keberhasilan Penerimaan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan di Kecamatan Wanasari Kabupaten

2018 ◽  
Vol 10 (2) ◽  
pp. 218-231
Author(s):  
Ibnu Muttaqin
Keyword(s):  
Income Tax ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Tax Revenue ◽  
Test Results ◽  
Taxable Income ◽  
Urban Buildings ◽  
Rural And Urban ◽  
Tax Audit ◽  
Tax Payers

Ibnu Muttaqin 4314500030 Influence of awareness of paying taxes, perception of tax payers in the implementation of financial penalties, SPPT (Tax Payable Notification) and tax audit of the success of land tax revenues and rural and urban buildings in Wanasari District, Brebes Regency. Faculty of Economics and Business, Pancasakti University Tegal 2018. The purpose of this study is to find out whether awareness of paying taxes, the perception of tax payers in the implementation of financial penalties, SPPT (Taxable Income Tax Notification) and tax audit affect both simultaneously and partially on the success of land tax revenue and rural and urban buildings in Wanasari District, Brebes Regency. Population in this research is tax payer of earth and rural and urban building in District Wanasari Brebes Regency in year 2017 as many as 62,065. The sample is calculated using the Slovin formula, so that it gets a sample of 100 respondents. Data collection method uses a questionnaire. The analysis used is multiple linear regression analysis. The test results show that 1) Awareness of paying taxes, tax payer perception in the implementation   of   financial   penalties,   SPPT   (Tax   Notification   Letters)   and   tax   inspection simultaneously affect the success of tax revenue earth and rural and urban buildings in District Wanasari Brebes. 2) Awareness of paying taxes affect the success of tax revenue earth and rural and urban buildings in District Wanasari Brebes District. 3) Tax payer's perception in the implementation of financial penalties, SPPT (Tax Notification Letters) and tax audit have no effect on the success of tax revenue of earth and rural and urban building in Wanasari Sub-district of Brebes Regency.

PENGARUH KEPEMIMPINAN TRANSFORMASIONAL, MOTIVASI DAN KEPUASAN KERJA TERHADAP KINERJA KARYAWAN PT. ADYA TOURS

2017 ◽  
Vol 19 (1) ◽  
pp. 23
Author(s):  
Ahmad Gunawan
Keyword(s):  
Quantitative Research ◽  
Total Population ◽  
Rating Scale ◽  
Research Data ◽  
Positive Direction ◽  
Leadership Motivation ◽  
Multiple Determination ◽  
Strongly Agree ◽  
Transformation Leadership ◽  
Statistic Approach

Transformation Leadership, Motivation and Satisfiction are the three factors of a few relatively large factors suspected to influence Performance on the PT. Adya Tours. These research aimed to determine the effect of Transformation Leadership, Motivation and Satisfiction toward Performance on the PT. Adya Tours.Research conducted at the PT. Adya Tours by taking 71 employees as the research sample, calculated using the Slovin formula of the total population of 240 employees  at  the  margin  of  error  of  10%.  Data  were collected by questionnaire instruments covered by the five rating scale from strongly disagree to strongly agree. Quantitative research was conducted by describing and analyzing research data. The multiple linier regression analysis and multiple determination coeficient are the statistic approach to data analysis.The study produced four major findings consistent with the hypothesis put forward, that are: 1) Transformation Leadership has a significant effect on Performance  in  a  positive  direction;  2)  Motivation  has  a  significant  effect  on Performance in a positive direction; 3) Satisfiction has a significant effect on Performance in a positive direction; 4) Transformation Leadership, Motivation and Satisfiction simultaneously influence 92.70% Performance variability.Base on the research finding, in order to increase Performance can be done by increasing Transformation Leadership, Motivation and Satisfiction. Kata kunci:Transformation Leadership, Motivation, Satisfaction, Performance

Pengaruh Persepsi Wajib Pajak Orang Pribadi Atas Sanksi Perpajakan Dan Kualitas Pelayanan Pajak Terhadap Kepatuhan Perpajakan

2012 ◽  
Vol 4 (2) ◽  
pp. 72-90
Author(s):  
Nancy Marchelly ◽  
Waluyo Waluyo
Keyword(s):  
Service Quality ◽  
Sampling Method ◽  
Tax Compliance ◽  
The State ◽  
Primary Data ◽  
Tax Revenue ◽  
Dominant Source ◽  
State Expenditure ◽  
Convenience Sampling

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

Mokken Scale Analysis: Discussion and Application

2021 ◽  
Vol 8 (3) ◽  
pp. 672-695
Author(s):  
Thomas DeVaney
Keyword(s):  
Item Response Theory ◽  
Item Response ◽  
Rating Scale ◽  
Scale Analysis ◽  
Guttman Scale ◽  
Response Theory ◽  
Data Set ◽  
Mokken Scale Analysis ◽  
Irt Models ◽  
Guttman Scaling

This article presents a discussion and illustration of Mokken scale analysis (MSA), a nonparametric form of item response theory (IRT), in relation to common IRT models such as Rasch and Guttman scaling. The procedure can be used for dichotomous and ordinal polytomous data commonly used with questionnaires. The assumptions of MSA are discussed as well as characteristics that differentiate a Mokken scale from a Guttman scale. MSA is illustrated using the mokken package with R Studio and a data set that included over 3,340 responses to a modified version of the Statistical Anxiety Rating Scale. Issues addressed in the illustration include monotonicity, scalability, and invariant ordering. The R script for the illustration is included.

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