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Journal : EBSJ

The Effect of Public Interest Reporting Obligations on Taxation with E-Filling System Niati, Asih; Tunjungsari, Ratna
Economics and Business Solutions Journal Vol. 1 No. 2 (2017): Economics and Business Solutions Journal
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (612.566 KB) | DOI: 10.26623/ebsj.v1i2.926

Abstract

One of the economic policy packages issued to stimulate the economy in this country is tax, which is one of resource that is needed to finance the state s economy. In 2015, the amount of revenue from personal income taxpayer was very low and still depended on the corporate income taxpayer. As a result, this dependence will affect the nation s economic fluctuation. Therefore, the government in 2016 will focus on personal income taxpayers. The fact found in the field is that people have not using the E-Filling. The population in this study was people in the Tegalsari Sub-District of Candisari District, Semarang who have aTINand the number of sample is 82 respondents.The results showed that based on simultaneous test, it is found that the perceived usefulness, taxpayer s compliance, Quality of Information and Technology, Quality of Service variables simultaneously affect the taxpayer s interest in using the E-Filling. Based on the partial test, it is noted that the perceived usefulness and Information Technology Quality variables do not significantly affect taxpayer readability in using E Filling to report their tax obligations while Taxpayer s compliance and quality of service variables significantly influence the taxpayer's interest in using the E -Filling to report their tax obligations.
Effect of Service Quality, Product Quality, Customer Satisfaction as Mediating Variable and Purchasing Decision on Pempek Ny Kamto Majapahit Semarang Restaurant Ariefiantoro, Teguh; suryawardana, edy; Niati, Asih
Economics and Business Solutions Journal Vol. 5 No. 2 (2021): Economics and Business Solutions Journal
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/ebsj.v5i2.3510

Abstract

How the consequences of Service Quality, Product Quality, Consumer Loyalty as a Mediating Variable to Consumer Loyalty to purchasing decisions in Pempek Ny Kamto Majapahit Semarang. Respondents wore non-random sampling illustration methods. This illustration is wearing Purposive Sampling method, minimun once tasted Pempek Ny Kamto Semarang and the last time had arrived at Pempek Ny Kamto Majapahit Semarang. Methods of collecting information by wearing questionnaires and have been tested for validity and reliability. In testing variable Service Quality, Product quality, Consumer satisfaction with research Purchasing Decisions using multiple linear regression analysis. There are also results showing if Qualiy Service, Product Quality, Consumer Loyalty have a positive and significant influence on purchasing decisions.