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Suarman Suarman '
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ANALISIS TINGKAT KUALITAS KEPUASAN ANGGOTA PADA KOPERASI PEGAWAI REPUBLIK INDONESIA UNIVERSITAS RIAU Juli Arianti Juli Arianti; Suarman Suarman '; Hardisem Syabrus Hardisem Syabrus
Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan Vol 3, No 1 (2016): Wisuda Februari 2016
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan

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Abstract: This study was conducted to analyze the quality level of satisfaction of members on Employee Cooperative Republic of Indonesia Riau University. Population of this research are all members of the Employees Cooperative Republic of Indonesia Riau University. The sample used in this study were 94 respondents. Data analysis technique using analysis Importance Performance Analysis (IPA) and Custumer Satisfaction Index (CSI). The results showed that most members feel quite satisfied with the services provided Employees Cooperative Republic of Indonesia Riau University. Seen from the results of testing the level of member satisfaction with the method of Importance Performance Analysis (IPA) there are 5 attributes included in quadrant A (top priority), which means considered important by members but not maximized or not satisfactory. While the analysis of Customer Satisfaction Index (CSI) which is equal to 59.6%, which means quite satisfiedKey words: Member Satisfaction, Importance Performancee Analysis (IPA), Customer Satisfaction Index (CSI).
PERSEPSI WAJIB PAJAK UMKM TERHADAP PERATURAN PEMERINTAH NO.46 TAHUN 2013 PADA KPP PRATAMA TAMPAN PEKANBARU Dyta Rusdianna Dyta Rusdianna; Suarman Suarman '; RM Riadi RM Riadi
Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan Vol 3, No 1 (2016): Wisuda Februari 2016
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan

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Abstract: This study aims to determine the level of knowledge and perception of the taxpayer about the Regulation of Government Number. 46 year 2013, which is related to tariff and tax base and simplification in collecting tax. The population in this study is taxpayer with a turnover under Rp 4.8 billion which have been registered in the KPP Pratama Tampan Pekanbaru. The research data is obtained from questionnaires distributed to taxpayers of UMKM the informants in this study. The data is analyzed by using descriptive data analysis. Base on the results of study, it concluded that: perception of the taxpayer about Regulation of Government Number. 46 year 2013 is generally good enough category. From the four principles of in taxation, the respondents have a good perception in efficiency principle. While in the principle of Equality, Certainty, and Convenience, they have a good enough perception so that it clarified that the respondents consider this regulation does not really deal with the principles. The suggestion is socialization should be given thoroughly until the districts level and KPP should make a best partnership with the third party related to UMKM to provide a knowledge and understanding to the taxpayer.Keywords: Perception, UMKM, Regulation of Government Number. 46 year 2013
Co-Authors Dyta Rusdianna Dyta Rusdianna Hardisem Syabrus Hardisem Syabrus Juli Arianti Juli Arianti RM Riadi RM Riadi