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All Journal International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Jurnal Transparansi Publik (JTP) Jurnal Pengabdian Masyarakat dan Riset Pendidikan
Ferizaldi
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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THE EFFECT OF E-FILING SERVICE QUALITY ON TAXPAYER SATISFACTION IN SUBMITTING ANNUAL SPT AT KPP PRATAMA MEDAN BELAWAN Lili Amelia; Ferizaldi; Nursanjaya; Muryali; Arinanda
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 10 (2025): SEPTEMBER
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i10.849

Abstract

This study discusses the effect of e-Filing service quality on taxpayer satisfaction at KPP Pratama Medan Belawan. The author identified problems in service that need to be improved, especially through improving the quality of employees, infrastructure, and technology. These improvements aim to make it easier for taxpayers to carry out their obligations. The method used in this study is quantitative with a correlational approach. In this study, the theory used as the basis is the ServQual theory by Zeithaml et al regarding the quality of e-filing services, as well as the theory put forward by Mohamed regarding taxpayer satisfaction. The population studied included all taxpayers in Medan Belawan District who utilized e-Filing services, with a sample size of 96 people. Data analysis was carried out using simple linear regression analysis (t-test) with the help of SPSS version 22 software, to determine the extent to which the quality of e-Filing services influences taxpayer satisfaction in submitting annual tax returns. The results of the study indicate that the quality of e-Filing services has a significant effect on taxpayer satisfaction. This is evidenced by the results of the partial test (t-test), where the Sig. value. obtained (6.808>1.984) at a significance level of 0.05. In addition, the results of the determination coefficient test (R²) showed a value of 0.323 (32.3%), which means that the alternative hypothesis (Ha) is accepted while the null hypothesis (Ho) is rejected. Thus, e-Filing services at KPP Pratama Medan Belawan must continue to be improved so that taxpayers increasingly trust the electronic taxation system and can increase their satisfaction in submitting Annual Tax Returns.
COMMUNITY-BASED TOURISM DEVELOPMENT IN TOBA SAMOSIR REGENCY Maylana; Ti. Aisyah; Arinanda; Ferizaldi; Murniati
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 10 (2025): SEPTEMBER
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i10.865

Abstract

Lake Toba, as a super-priority destination in Indonesia, has tremendous tourism potential. The development of community-based tourism (CBT) is a key strategy to ensure that its benefits are felt directly by the local community. However, its implementation in Toba Regency still faces significant challenges, including economic disparities, suboptimal community empowerment, and environmental sustainability issues, so that there is a gap between expectations and the reality received by the community. This study aims to examine in depth the development of Community Based Tourism in Toba Regency. The focus of the study is twofold: first, identifying social and economic programs that have been running; second, analyzing the main factors that hinder the effectiveness of tourism development. This study uses a descriptive qualitative approach. Data were collected through in-depth interviews with key informants from the Lake Toba Authority Implementing Agency, local government, community, and tourists, who were selected through purposive and accidental sampling techniques. Data were also obtained from observations and documentation studies, then analyzed through data reduction, data presentation, and drawing conclusions. The results of the study indicate that social programs (craft training, guides, homestays) and economic programs (business groups, capital facilitation) have been running, but their reach and benefits are not evenly distributed. The main obstacle identified is the deficit of social capital, which is characterized by low trust and cohesion between residents, and weak coordination between stakeholders. In addition, limited capacity and technical skills of the community in tourism business management are also significant obstacles. Optimizing the potential of Lake Toba requires a more integrated approach.
QUALITY OF HEALTH SERVICES AT SIEMPAT RUBE COMMUNITY HEALTH CENTER, PAK-PAK BHARAT DISTRICT Natalia Padang; Muklir; Sufi; Ti Aisyah; Ferizaldi
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 9 (2025): AUGUST
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i9.884

Abstract

Quality of Health Services at Siempat Rube Health Center, Siempat Rube District, Pakpak Bharat Regency, Poor service will greatly affect patient assessment of health center services, The formulation of the problem of this study is how is the quality of health services at the Siempat Rube Health Center and the inhibiting factors in Health Services at the Siempat Rube Health Center, Pakpak Bharat Regency. This study uses a descriptive qualitative approach, namely observation, interviews, and documentation as data collection techniques, then data analysis techniques, namely data reduction, data presentation, drawing conclusions/verification. The results of the study indicate that the quality of health services at the Siempat Rube Health Center, Pakpak Bharat Regency, seen from the aspect of Physical Evidence (Tangibles) of inadequate and unsatisfactory facilities and infrastructure. Responsiveness in the service process is good, assessed from the alertness and responsiveness in serving patients. Assurance (Annsurence) lack of medical personnel. Empathy (Empathy) is good, assessed from the attitude of employees who are friendly and accept criticism and suggestions from the community. The obstacles are poor road access infrastructure to the health center, lack of medical personnel such as medical records and dental nurses, health center employees who are less disciplined and professional in working. The hope is for the Siempat Rube Pakpak Bharat Health Center to complete the facilities that are not yet available and medical personnel
Co-Authors Arinanda Hasyem, Muhammad Lili Amelia Mauludi Maylana Muhammad Hasyem Muklir Murniati Muryali Natalia Padang Nur Hafni Nursanjaya Sufi Syamsuddin Ti Aisyah Ti. Aisyah