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Pengaruh Kualitas Pelayanan terhadap Kepuasan Masyarakat pada Kantor Kelurahan Sobo Kecamatan Banyuwangi Kabupaten Banyuwangi Widuri, Ayu; Ginting, Aditya Madinta Putra; Harsono, Moh.; Qomariah, Nurul; Nursaid, Nursaid
BUDGETING : Journal of Business, Management and Accounting Vol 5 No 2 (2024): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/budgeting.v5i2.7832

Abstract

Providing service to customers is a strategy to win the competition. With increasing business competition, every service provider must be able to provide the best service so that customers get satisfaction. This research aims to analyze the impact of the services provided on community satisfaction in Sobo Banyuwangi Village. All people who have an interest in the Sobo Banyuwangi Subdistrict Office are used as the population in this research. The number of samples was determined as 40 (forty) people using a minimum sample determination method of 5 to 10 multiplied by the number of indicators. Descriptive analysis to find out about respondents related to gender, age and education. The measuring instrument used will be tested for its level of validity and reliability. To answer the hypothesis developed using multiple linear regression. To determine the contribution of the independent variable to the dependent variable, analysis of the coefficient of determination (R2) is used. The calculation results show that the quality of services provided by the Sobo Banyuwangi Subdistrict Office has an impact on community satisfaction. The contribution of the service quality variable is 63.9%. Keywords: Community Satisfaction, Service Quality, Sobo Village Office.
Taxpayer Compliance In The Perspective Of The Theory Of Planned Behavior With The Intention To Pay Land Tax As A Mediation Variable Widuri, Ayu; Thamrin, Moh.; Nursaid, Nursaid; Satoto, Eko Budi; Qomariah, Nurul
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 3 (2025): Juli
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i3.7311

Abstract

In the state financial structure, taxes occupy a position as the main source of income that has a significant impact on development in Indonesia. This is supported by the fact that more than 70% of total state revenue comes from taxes. This study aims to determine the effect of attitudes, subjective norms, and perceived behavioral control on the intention to pay PBB and taxpayer compliance in Banyuwangi Regency. The population in this study were all Taxpayers in Banyuwangi Regency totaling 822,220 people. The sampling technique used probability sampling, especially simple random sampling and by using the Slovin formula, a sample of 100 respondents was obtained. The data in this study were obtained through a survey method with a questionnaire media. The data analysis technique used partial least square. The results of the study indicate that there is a positive and significant influence of attitude on the intention to pay PBB, there is no positive and significant influence of subjective norms on the intention to pay PBB, there is a positive and significant influence of perceived behavioral control on the intention to pay PBB, attitude has a positive and significant influence on taxpayer compliance, subjective norms have a positive and insignificant influence on taxpayer compliance, perceived behavioral control has a positive and significant influence on taxpayer compliance, intention to pay PBB has a positive and significant influence on taxpayer compliance, intention to pay PBB mediates attitude towards taxpayer compliance, intention to pay PBB does not mediate subjective norms on taxpayer compliance and intention to pay PBB mediates perceived behavioral control on taxpayer compliance. This study is expected to be a recommendation for local governments in improving the achievement of PBB realization.