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All Journal Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences International Journal Of Science, Technology & Management (IJSTM) Britain International of Humanities and Social Sciences (BIoHS) Journal Jurnal Multidisiplin Madani (MUDIMA) Indonesian Journal of Advanced Research (IJAR)
Sakhyan Asmara
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The Effect of Interpersonal Communication of Tax Service Officers on the Perception and Level of Taxpayer Satisfaction at KPP Pratama Lubuk Pakam Febby Christie Br. Ginting; Suwardi Lubis; Sakhyan Asmara
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.4608

Abstract

The purpose of this study was to analyze the effect of interpersonal communication of tax service officers on the perception and level of satisfaction of taxpayers at KPP Pratama Lubuk Pakam. The theory used in this study is the theory of interpersonal communication by Devito (2015), the theory of perception by Murtiadi (2015), and the theory of the level of satisfaction of public services according to Berry et al (2011). This study uses a quantitative method that is correlational, with a population of all individual taxpayers who are actively registered at KPP Pratama Lubuk Pakam and a sample of 100 respondents through purposive sampling technique. Data was collected by distributingquestionnaires online through google forms and literature studies. Data analysis was performed using thecorrelation formula Pearson and simple linear regression analysis. The findings of this study indicate that interpersonal communication has a significant effect on the perception of taxpayers by 69%, and on the level of satisfaction of taxpayers by 74.6%. So it can be concluded that the success of the tax service officer's communication is one of the determinants of the taxpayer's own perception of taxes, and will determine the extent to which the taxpayer's level of satisfaction with tax services he gets from tax officials.
The Role of Youth in the Development of Cultural Tourism in Tipang Village, Baktiraja District, Humbang Hasundutan Regency Ayu Anggraini Tambunan; Robert Sibarani; Sakhyan Asmara
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 1 (2021): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i1.1544

Abstract

This research analyzes the role of youth in the development of cultural tourism in Tipang Village, in terms of moral strength, social control, and agents of change, and analyzes the effectiveness of youth activities implementing the 4ASC concept (attraction, accessibility, amenities, ancilliary, safeness, and comfort) in tourism development culture in Tipang Village. Using a qualitative approach with an ethnographic model through in-depth interviews, The results of the study indicate that youth have a role in developing cultural tourism as a moral force; social control; and agents of change; Besides that, youth implement the 4ASC concept (attraction, accessibility, amenity, ancilliary, safeness and comfort) for the development of cultural tourism in Tipang Village, including being involved in developing waterfalls, regional music, king's graves, old villages, souvenirs and traditional rituals (attraction), developing asphalt roads and directions to cultural tourism sites (accessibility). Development of lodging, restaurant, church, poskesdes, electricity and water, as well as providing private vehicle rental (amenities). Development of tourism awareness group organizations (ancilliary). Development of security posts and security guards (safeness). Development of a clean environment and friendly people (comfort). The conclusion of this research is that youth has great potential as the main subject in the development of cultural tourism in Tipang Village. Regional music, king's graves, old villages, souvenirs, and traditional rituals (attraction), development of asphalt roads and directions to cultural tourism sites (accessibility).
Co-Authors Artika Esteria Sirait Febby Christie Br. Ginting Henny Mishbah Liyana Josua Dvp Panjaitan Nurbani Raja Syahputra Robert Sibarani, Robert RR. Ella Evrita Hestiandari Suwardi Lubis Syafruddin Pohan Tambunan, Ayu Anggraini