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All Journal Jurnal Akuntansi & Perpajakan Jayakarta Jurnal Manajemen dan Bisnis Jayakarta
Napitupulu, Rina Dameria
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PENGARUH KUALITAS INFRASTRUKTUR JALAN DAN KUALITAS PELAYANAN PAJAK TERHADAP KEPATUHAN MEMBAYAR PAJAK KENDARAAN RODA DUA DI KOTA JAKARTA Damayanti, Mawar; Sitorus, Eduward Tony; Napitupulu, Rina Dameria; Samosir, Maralus
Jurnal Akuntansi dan Perpajakan Jayakarta Vol 7 No 01 (2025): Vol. 07 No. 01 Juli 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53825/japjayakarta.v7i01.393

Abstract

Pajak merupakan instrumen penting dalam mendukung keuangan negara dan daerah, khususnya untuk membiayai pembangunan nasional dan pelayanan publik. Pajak Kendaraan Bermotor (PKB) di Kota Jakarta menjadi salah satu sumber Pendapatan Asli Daerah (PAD) yang signifikan. Meskipun jumlah kendaraan roda dua terus meningkat, tingkat kepatuhan wajib pajak masih rendah, rata-rata hanya 47,26%. Penelitian ini bertujuan menganalisis pengaruh kualitas infrastruktur jalan dan kualitas pelayanan pajak terhadap kepatuhan membayar pajak kendaraan roda dua di Kota Jakarta. Metode penelitian menggunakan pendekatan kuantitatif melalui survei kuesioner kepada 100 responden yang dipilih dengan purposive sampling. Hasil analisis menunjukkan bahwa kualitas infrastruktur jalan tidak berpengaruh signifikan terhadap kepatuhan, sedangkan kualitas pelayanan pajak berpengaruh positif dan signifikan. Uji simultan (F) mengindikasikan bahwa kedua variabel secara bersama-sama berpengaruh signifikan terhadap kepatuhan, dengan kontribusi 26,8% terhadap variasi kepatuhan. Temuan ini mengimplikasikan bahwa meskipun perbaikan infrastruktur penting, peningkatan kualitas pelayanan pajak, transparansi, dan edukasi publik lebih efektif dalam mendorong kepatuhan wajib pajak. Strategi yang mengintegrasikan pelayanan prima dan komunikasi publik mengenai manfaat pajak berpotensi menciptakan budaya patuh pajak yang berkelanjutan di masyarakat.
PERAN KUALITAS PRODUK DAN KUALITAS LAYANAN DALAM MENINGKATKAN KEPUASAN KONSUMEN (STUDI KASUS INFORMA CABANG MAL ARTHA GADING) Napitululu, Arie Martin Parulian; Zico, Ardiles; Napitupulu, Rina Dameria
Jurnal Manajemen & Bisnis Jayakarta Vol 6 No 01 (2024): Vol. 06 No. 01 Juli 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53825/jmbjayakarta.v6i01.271

Abstract

This research aims to analyze the role of product quality and service quality in increasing consumer satisfaction at Informa Artha Gading Mal Branch, as well as to analyze the supporting and inhibiting factors for the role of product quality and service quality in increasing consumer satisfaction at Informa Artha Gading Mal Branch. The type of research used is descriptive qualitative research with data collection techniques in the form of interviews, observation and documentation. The data analysis technique was carried out based on the Miles & Huberman concept, namely data collection, data reduction, data presentation and drawing conclusions. The research results show that product quality at Informa Artha Gading Mal Branch, in this case, plays a role in providing guarantees that the company has superior products compared to its competitors so that consumers feel satisfied. Meanwhile, the quality of service at Informa Mal Artha Gading Branch plays a role in creating a good shopping experience so that it can increase consumer satisfaction. Supporting factors for the role of product quality and service quality in increasing consumer satisfaction at Informa Mal Artha Gading Branch are the good skills of employees and the existence of a positive work environment. Meanwhile, the inhibiting factor in the role of product quality and service quality in increasing consumer satisfaction at Informa Artha Gading Mal Branch is the company's inability to predict the number of consumers per day.
Co-Authors Damayanti, Mawar Napitululu, Arie Martin Parulian Samosir, Maralus Sitorus, Eduward Tony Zico, Ardiles