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Improving Regional Revenue Through Taxpayer Compliance: An Economic Study on Service Quality, Knowledge, and Sanctions in Buleleng Sanjaya, Pattama Putta Laksmi; Suarmanayasa, I Nengah; Telagawathi, Ni Luh Wayan Sayang
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 5 (2025): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v6i6.8972

Abstract

This study aims to analyze the influence of service quality, tax knowledge, and tax sanctions on motor vehicle taxpayer compliance in Buleleng Regency. A quantitative approach was applied using a survey method, in which data were collected through questionnaires from 100 respondents selected by simple random sampling from a total population of 269,486 taxpayers. The data were analyzed using multiple linear regression. The findings indicate that service quality, knowledge, and tax sanctions simultaneously have a significant effect on taxpayer compliance. Individually, each variable also exerts a positive and significant influence on compliance. These results suggest that improving taxpayer compliance—as a strategy to enhance regional revenue—requires attention to service delivery, tax education, and the enforcement of effective sanctions.
Does Electronic Word Of Mouth Mediate The Impact Of Product Quality And Brand Image On Smartphone Purchasing Decisions? Utarini, Ni Kadek Nora; Telagawathi, Ni Luh Wayan Sayang; Widiastini, Ni Made Ary
Relevance: Journal of Management and Business Vol. 8 No. 1 (2025): June
Publisher : UIN Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/relevance.v8i1.11681

Abstract

This study investigates the mediating role of electronic word of mouth (e-WOM) in the relationship between product quality, brand image, and smartphone purchasing decisions. A quantitative survey was employed, targeting Samsung smartphone users in Jembrana Regency, Bali Province, Indonesia. Data were collected from 156 respondents through convenience sampling at six major smartphone retail outlets. Structural Equation Modeling was used to analyze the data using the Partial Least Squares (PLS-SEM) method. The results reveal that both product quality and brand image have a significant positive effect on e-WOM. Additionally, product quality was found to have a direct positive influence on purchasing decisions. However, brand image and e-WOM did not show a significant direct effect on purchasing decisions. Furthermore, e-WOM did not mediate the relationship between either product quality or brand image and purchasing decisions. These findings suggest that tangible aspects of product performance influence Samsung users more in this regional market than online reviews or brand perception. The study implies that maintaining high product quality is critical, as it remains the only significant driver of purchase decisions in this context. Future research is recommended to explore the influence of social or cultural factors that may explain the weak impact of e-WOM and brand image on consumer behavior in localized smartphone markets.
Co-Authors A.A.N. Yudha Martin Mahardika Ahmad Nazarudin Ahmad Nazarudin, Ahmad Ahmad Samsul Rizal Alviomita Br Sinulingga Amrin, Ibnu Syaiful Angelina, Yemima Siskia Ardika, Kadek Arisudana, Bagus Made Artika, Ni Putu Reni Artini, Ketut Ria Arya, Gede Reydi Wahyu Asriani, Ni Kadek Dwi Bariocha Benaya Brendana Putra Cahyadi, I Made Wira Cholisa, Cica Nur Daru Asih Dewantari, Fiorentina Dewi, Kadek Iin Listyana Dewi, Ni Luh Putu Rika Zeiliya Erawan, Ida Ayu Shanti Pinandita Fridayana Yudiaatmaja Gede Bayu Rahantha Gede Putu Agus Jana Susila Gede Redama Gede Reydi Wahyu Arya Gina Vellina Gusti Made Lasdwi Biarta Heryanda, Komang Krisna I Dewa Ayu Gede Diyah Saraswati I Dewa Putu Tri Arta Wasana I Gede Gunawan I Gusti Ayu Dewi Adnyani I Gusti Ketut Adi Winata I Kadek Rai Suwena I Ketut Budiasa I Made Bayu Wisnawa I Made Wardana I Made Wira Cahyadi I Nengah Suarmanayasa I Nyoman Dibia I Nyoman Rasmen Adi I Putu Yuda Pranata Ida Ayu Komang Trisna Mega Putri Ida Bagus Koman Suarmaja Indayani, Kadek Juliana, I Gusti Ayu Ari Darma Arta juliana, Kadek Edi Kadek Devi Sukmayanti Kadek Edi juliana Kadek Iin Listyana Dewi kadek sada wirya Kadek Sukayana Ketut Roby Krisnadana Komang Arta Subawa Komang Endrawan Sumadi Putra Komang Krisna Heryanda Krismawintari, N.P.D. Kusumayani, Putu Eka Lestari, Ni Putu Bella Widhi Listria Naomi, Luh Szizuka Luh Ade Pratiwi Luh Ditha Yadnya Prandini Made Anggi Raditya Satrya Made Arya Wibawa Made Hedy Wartana Made Sri Puspa Dewi Made Sri Rejeki Arthasari Made Suci Made Tiya Yogi Suari Megasari, Kadek Natalia Ni Kadek Dwi Asriani Ni Kadek Sinarwati Ni Kadek Swandayani Ni Luh Putu Eka Pradnyawati Ni Made Amanda Dewantini Ni Made Ary Widiastini Ni Made Riska Meilan Sari Ni Made Srianggareni Ni Made Suci Ni Nyoman Kerti Yasa Ni Nyoman Murniasih Ni Nyoman Rusmiati Ni Nyoman Srutiningsih Ni Nyoman Yulianthini Ni Nyoman Yuni Kartika Sari Ni Putu Manik Nataliani Ni Putu Sintia Monika Nurlaiyla Rahmadhini Nurul Anisa Nyoman Dini Andiani Nyoman Teja Adiastra Oktapiani, Kadek Pranata, I Putu Yuda Pratiwi, Luh Ade Prayoga, I Gede Wahyu Bawa Putra, Komang Endrawan Sumadi Putri, Ida Ayu Komang Trisna Mega Putu Ari Astiti Putu Erni Rismayanti Putu Indah Rahmawati Putu Laksmita Dewi Rahmayanti Raditya Satrya, Made Anggi Rahmayanti, Putu Laksmita Dewi Raniari Utami, Ni Luh Kadek Rizal, Ahmad Samsul Rizqy Tsaniya Sagita, Koming Della Aprilia Tri Saisarani, Kadek Gita Puspita Sanjaya, Pattama Putta Laksmi Santosa, Dimas Fadhilah Aprilian Saraswati, I Dewa Ayu Gede Diyah Sari Dewi, I Gusti Ayu Jyothi Sari, Ni Made Riska Meilan Selviyanti, Dhea Serly Setini, Made Sinulingga, Alviomita Br Srianggareni, Ni Made Suari, Made Tiya Yogi Suastini, Desak Putu Subawa, Komang Arta Trianasari Tunastini, Gusti Vica Utami, Ni Komang Yuni Cita Utarini, Ni Kadek Nora Wabang, Nafira Damaris Wensensius Ngampus Wibawa, Ida Bagus Gde Ari Pradnya Wibawa, Nyoman Darma Widana, I Gede Widiana, I Gede Alit wirya, kadek sada Yadnya Prandini, Luh Ditha Yanti, Ni Kadek Deni Karmini Yastiti, Ni Made Juni Yudanta, Ida Bagus Komang Darma