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All Journal Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Nusantara Hasana Journal
Ayu Khairunnisa
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Economics, Econometrics & Finance Education Nursing Social Sciences

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The Effect of Tax Incentives, Trust in Tax Authorities, And Fiscus Services Quality on Msme Taxpayer Compliance During Covid- 19 Pandemic Ayu Khairunnisa; Lilis Maryasih; Nuraini A
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.v5i2.5473

Abstract

This study aimed at testing the influence of tax incentive, trust on tax authority, and fiscus service quality on micro, small, and medium enteprises (MSME) tax payer compliance during the covid-19 pandemic. This study also examined the differences in the compliance of MSME taxpayers who take advantage of incentives with MSME taxpayers who do not take advantage of tax incentives. By using the probability sampling technique, 394 MSME were selected from 26,019 population of MSME registered in Aceh Regional Office of Directorate General of Taxation as the sample of this study. The results revealed that tax incentives, trust on tax authority, and fiscus service quality have positive and significant influence on SMSE tax payer compliance during the covid-19 pandemic. The result also imply that 71.2% MSME tax payer compliance covid-19 pandemic in Aceh Province was influenced by tax incentives, trust on tax authority, and fiscus service quality. While 28.8% SMSE tax payer compliance with the covid-19 pandemic in Aceh Province was determined by other factors out of this study.
PENGARUH KUALITAAS LAYANAN TERHADAP LOYALITAS KONSUMEN YANG DIMEDIASI OLEH NYAMAN COFFEE MATARAM Ayu Khairunnisa; Junaidi Sagir; Rusminah, Rusminah
Nusantara Hasana Journal Vol. 4 No. 1 (2024): Nusantara Hasana Journal, Juny 2024
Publisher : Yayasan Nusantara Hasana Berdikari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59003/nhj.v4i1.1139

Abstract

The goals of this research is to determine the effect of E-Service Quality on E- Customer Loyalty by mediating E-Customer Satisfaction (Nyaman Coffee consumer study in Mataram). The population is all Shopee consumers in Mataram City, while the sample is 85 consumers using purposive sampling. This type of research is associative research. Processing data in this study using SPSS 23.0 for windows software. In which the validity test, reliability test, classical assumption test, analisys path test, significance test (t test), coefficient of determination test (R2), and sobel test were carried out. Based on the results of the analysis, all variables have a partial effect where E-Service Quality affects E-Customer Loyalty, E-Customer Satisfaction affects E-Customer Loyalty, E-Service Quality affects E-customer satisfaction. Based on these results, it is recommended that Shopee can improve the quality of E-Service Quality and increase customer satisfaction, resulting in increased customer loyalty to product purchases in the Nyaman Coffee. The results showed that service quality has a positive and significant influence on Nyaman Coffee consumer loyalty, customer satisfaction has a positive and significant influence on consumer loyalty at Nyaman Coffee, and service quality has a positive and significant influence on customer satisfaction at Nyaman Coffee
Co-Authors Junaidi Sagir Lilis Maryasih, Lilis Nuraini A Rusminah Rusminah, Rusminah