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All Journal Jurnal Ilmiah Manajemen dan Bisnis Jurnal Ilmiah Manajemen Kesatuan JURNAL MANAJEMEN DAN BISNIS EQUILIBRIUM Jurnal Ilmiah Satyagraha Academic Journal Research Journal Metaverse Adpertisi
Merta, I Ketut
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Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Social Sciences Other

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PENGARUH KUALITAS PELAYANAN PAJAK DAN PENERAPAN SISTEM E-FILING TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA  DENPASAR TIMUR BALI Nur Fadilah, Rosa; Tri Wahyuni , Ni Nyoman; Putra Yogi Smara , Ida Bagus; Merta, I Ketut
Jurnal Ilmiah Satyagraha Vol. 9 No. 1 (2026): Jurnal Ilmiah Satyagraha
Publisher : Universitas Mahendradatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47532/satyagraha.v9i1.160

Abstract

Abstract-This study aims to analyze the influence of tax service quality and e-filing system implementation on individual taxpayer compliance at the East Denpasar Pratama Tax Office, both partially and simultaneously. This research is motivated by fluctuations in individual taxpayer compliance levels at the East Denpasar Pratama Tax Office during the 2020–2024 period, despite the implementation of various digital innovations and improvements in service quality. The research method used was a quantitative approach with multiple linear regression analysis. Primary data were obtained by distributing questionnaires to 100 individual taxpayer respondents who had used the e-filing system and received direct service at the East Denpasar Pratama Tax Office. The results indicate that the quality of tax services has a positive and significant effect on taxpayer compliance, while the implementation of the e-filing system has no significant effect partially. However, simultaneously, the quality of tax services and the implementation of the e-filing system have a positive and significant impact on individual taxpayer compliance. This finding confirms that improving the quality of public services plays a dominant role in encouraging tax compliance, while e-filing effectiveness needs to be improved through digital literacy and user assistance.   Keywords:    Tax Service Quality, E-Filing, Taxpayer Compliance, SERVQUAL, TAM, TPB   Abstak-Penelitian ini bertujuan untuk menganalisis pengaruh kualitas pelayanan pajak dan penerapan sistem e-filing terhadap kepatuhan wajib pajak orang pribadi di KPP Pratama Denpasar Timur, baik secara parsial maupun simultan. Penelitian ini dilatarbelakangi oleh fluktuasi tingkat kepatuhan wajib pajak orang pribadi di KPP Pratama Denpasar Timur selama periode 2020–2024, meskipun telah diterapkan berbagai inovasi digital dan peningkatan kualitas pelayanan. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan analisis regresi linear berganda. Data primer diperoleh melalui penyebaran kuesioner kepada 100 responden wajib pajak orang pribadi yang telah menggunakan sistem e-filing dan mendapatkan pelayanan langsung di KPP Pratama Denpasar Timur. Hasil penelitian menunjukkan bahwa variabel kualitas pelayanan pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak, sedangkan penerapan sistem e-filing tidak berpengaruh signifikan secara parsial. Namun, secara simultan, kualitas pelayanan pajak dan penerapan sistem e-filing berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak orang pribadi. Temuan ini menegaskan bahwa peningkatan kualitas pelayanan publik memiliki peran dominan dalam mendorong kepatuhan pajak, sementara efektivitas e-filing perlu ditingkatkan melalui literasi digital dan pendampingan pengguna.   Kata Kunci: Kualitas Pelayanan Pajak, E-Filing, Kepatuhan Wajib Pajak, SERVQUAL, TAM, TPB
ANALISIS PENGARUH KOMPENSASI TERHADAP KINERJA KARYAWAN BAGIAN SALES PADA PT. SINSHE TEKNO INDONESIA Sanjaya, Doni Hilmawan; Merta, I Ketut; Wishanesta, I Kadek Dony; Maelea Kusuma, I Putu Parwata; Tresna Dewi, Putu Yuli
Jurnal Ilmiah Satyagraha Vol. 9 No. 1 (2026): Jurnal Ilmiah Satyagraha
Publisher : Universitas Mahendradatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47532/satyagraha.v9i1.167

Abstract

ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh kompensasi terhadap kinerja karyawan bagian sales pada PT. Sinshe Tekno Indonesia. Variabel independen meliputi kompensasi finansial langsung, kompensasi finansial tidak langsung, dan kompensasi non finansial, sedangkan variabel dependen adalah kinerja karyawan. Penelitian ini menggunakan pendekatan kuantitatif dengan metode kausal. Populasi penelitian adalah seluruh karyawan sales yang berjumlah 31 orang, dengan teknik sampling jenuh sehingga seluruh populasi dijadikan sampel. Data dikumpulkan melalui kuesioner dan dokumentasi, kemudian dianalisis menggunakan regresi linier berganda dengan bantuan SPSS. Hasil penelitian menunjukkan bahwa kompensasi secara simultan berpengaruh signifikan terhadap kinerja karyawan. Secara parsial, kompensasi finansial langsung dan kompensasi finansial tidak langsung berpengaruh signifikan terhadap kinerja, sedangkan kompensasi non finansial tidak berpengaruh signifikan. Variabel yang paling dominan adalah kompensasi finansial langsung. Dengan demikian, perusahaan perlu menerapkan sistem kompensasi yang adil, konsisten, dan sesuai kontribusi karyawan agar dapat meningkatkan motivasi, produktivitas, serta pencapaian target penjualan. Kata Kunci: Kompensasi, Kompensasi Finansial Langsung, Kompensasi Finansial Tidak Langsung, Kompensasi Non Finansial, Kinerja Karyawan.     ABSTRACT This study aims to examine the effect of compensation on the performance of sales employees at PT. Sinshe Tekno Indonesia. The independent variables consist of direct financial compensation, indirect financial compensation, and non-financial compensation, while the dependent variable is employee performance. This research employs a quantitative approach with a causal method. The population consists of all 31 sales employees, and a saturated sampling technique was applied so that the entire population was used as the sample. Data were collected through questionnaires and documentation, then analyzed using multiple linear regression with the assistance of SPSS. The results show that compensation simultaneously has a significant effect on employee performance. Partially, direct financial compensation and indirect financial compensation significantly affect performance, while non-financial compensation does not have a significant effect. The most dominant variable is direct financial compensation. Therefore, the company needs to implement a fair, consistent, and contribution- based compensation system to enhance motivation, productivity, and the achievement of sales targets.   Keywords: Compensation, Direct Financial Compensation, Indirect Financial Compensation, Non-Financial Compensation, Employee Performance.
Co-Authors Artini, Ketut Anik Astari, Anak Agung Elik Dewi, Ni Dwyanthara, I Kade Tirtha Yoga Galih Masari , Ni Made Gde Adi Manubawa, Ida Bagus I Kadek Widiantara I Nyoman Suparta Kertagama, Ni Kadek Ernawati Laksmana, Komang Agus Rudi Indra Lestari, Ni Komang Yunita Diah Maelea Kusuma, I Putu Parwata NOVITASARI, I GUSTI AYU Nur Fadilah, Rosa Putra Yogi Smara , Ida Bagus Putri, Audelia Fransisca Putri, Ida Ayu Sasmitha Putri, Ni Putu Timor Sukardika Eka Sanjaya, Doni Hilmawan Sugiantari, I Gusti Ayu Dwi Ardiani Tresna Dewi, Putu Yuli Tri Wahyuni , Ni Nyoman Usadha, I Dewa Nyoman Widhiantara, I Kadek Wishanesta, I Kadek Dony Yusmini, Ni Made Yusnimi, Ni Made