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Nurhayati, Syafiqoh
Universitas Terbuka
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Perception of Tax Center Services as a Determinant of Satisfaction Destiana, Destiana; Jufri Yandes; Jasrial; Syarif Fadillah; Husna Puteri P; Syafiqoh Nurhayati; Dedy Juaniadi; Aji Fajar Suryo Antoro; Muhtarom; Dwi Rahmawati; Laras Ayu Andini; Ridha Azka Raga
Sang Pencerah: Jurnal Ilmiah Universitas Muhammadiyah Buton Vol. 11 No. 2 (2025): Sang Pencerah: Jurnal Ilmiah Universitas Muhammadiyah Buton, Indonesia
Publisher : Lembaga Jurnal dan Publikasi Universitas Muhammadiyah Buton

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35326/pencerah.v11i2.7061

Abstract

Tax revenue is the main source of state revenue and to achieve its growth, effective service is needed to increase taxpayer satisfaction. This study aims to provide the impact of Tax Center services on taxpayer satisfaction in the context of the Open University. Using a quantitative descriptive method, data were collected from 115 respondents consisting of lecturers and education staff through a structured questionnaire. The questionnaire measured five dimensions of service, namely physical evidence, transmission, responsiveness, assurance, and empathy, and overall with satisfaction analyzed using the SmartPLS 4.0 application. The results of the study indicate that although empathy has a significant effect on taxpayer satisfaction, other dimensions, namely physical evidence, income, responsiveness, and assurance, do not show a significant effect. Empathy, which includes attention to taxpayer needs, problem solving, and ease of service, is identified as the strongest determinant of satisfaction. This study underlines the importance of empathetic involvement by Tax Center officers in assisting taxpayers, especially in reporting SPT, which increases overall satisfaction. Conversely, other dimensions of impact that are not significant indicate the need for improvement in service delivery. This study concludes with recommendations to strengthen service quality in all dimensions to improve taxpayer satisfaction and compliance.
Analisis Penerimaan Sistem Administrasi Pajak Daring Berdasarkan Technology Acceptance Model Antoro, Aji Fajar Suryo; Thaha, Abdurrahman Rahim; Muhtarom, Muhtarom; Sunarya, Amud; Nurhayati, Syafiqoh
Ganaya : Jurnal Ilmu Sosial dan Humaniora Vol 8 No 2 (2025)
Publisher : Jayapangus Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37329/ganaya.v8i2.3797

Abstract

This study examines the tax revenue and administration system of the brave in Greater Tangerang in the context of low technology adoption despite the initiation of e-government and smart city programs. The study aims to analyze the factors that influence the revenue system using the Technology Acceptance Model (TAM) framework. The method used is a quantitative approach with an explanatory research type, using Partial Least Squares Structural Equation Modeling (PLS-SEM) to analyze the relationship between variables. Data were collected from 357 taxpayer respondents through a brave questionnaire. The results of the study indicate that perceived ease of use and perceived benefits have a significant effect on attitudes and actual use of the brave tax administration system. System complexity was found to have a negative impact on ease of use, while system compatibility increased the benefits perceived by users. These findings are in line with the TAM framework, which emphasizes the importance of user perception in determining technology acceptance. To increase acceptance of the brave tax system, the government needs to prioritize complexity and improve system compatibility through user education and technical support. The results of the study provide theoretical contributions by strengthening the TAM framework in the context of public digital services, as well as providing practical recommendations for optimizing the implementation of the brave tax administration system.
Ideal Work Practices for Students in Distance Universities to Improve the Quality of Education and Career Preparation: a case study of the Taxation study program Nurhayati, Syafiqoh; Juniadi, Dedy; Arif, Erman
Eduvest - Journal of Universal Studies Vol. 4 No. 6 (2024): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v4i6.1288

Abstract

Higher education plays an important role in preparing students for the workforce.  This article looks at modelling ideal work practices for students with a focus on improving the quality of their education and career preparation. The main objective is to build a conceptual and operational framework to gain a solid basis for investigating the main factors related to the ideal work practice model that leads to student satisfaction academically. The final result of this proposal is also expected to be able to produce variables in order to make online learning better meet the needs of students. For this reason, this proposal will develop an operational model to be tested by referring to the conception of the Unified Theory of Acceptance and Use of Technology (UTAUT). In the end, as the final result, this study is expected to give birth to an integrated idea, how to implement more effective work practices in the future seen from the student side. Then, what should colleges prepare and do? To achieve that, this study will use the Mixed Methods. Precisely exploratory design (exploratory design). That is, the study was carried out with a qualitative approach first. Then proceed with a quantitative approach. The end result of this qualitative process will produce operational thinking shells that can be continued the quantitative analysis process. The results of this study are expected to contribute to the development of concepts and literature on ideal work practices in online learning seen through a combination of UTAUT conceptions.
Pendampingan Digital Payment dan Pembukuan Keuangan Sederhana bagi UMKM Sekitar UT Pondok Cabe Heriani, Heriani; Dedy, Juniadi; Nurhayati, Syafiqoh; Purnama, Rahmad; Yusrafiddin, Yusrafiddin; Novianti, Rinda
Jurnal Masyarakat Madani Indonesia Vol. 5 No. 2 (2026): Mei
Publisher : Alesha Media Digital

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59025/6qpy5k70

Abstract

Sebagian besar pelaku Usaha Mikro Kecil dan Menengah (UMKM) di sekitar Universitas Terbuka Pondok Cabe belum memanfaatkan sistem pembayaran digital maupun pencatatan keuangan yang terstruktur. Kegiatan pengabdian kepada masyarakat ini dilaksanakan dengan tujuan meningkatkan literasi digital payment berbasis QRIS dan kemampuan pembukuan keuangan sederhana pada pelaku UMKM. Metode yang digunakan adalah workshop partisipatif satu hari penuh dengan pendekatan Community Based Development (CBD) dan Participatory Action Research (PAR), melibatkan 24 peserta dari sektor kuliner, jasa, dan retail. Evaluasi dilakukan menggunakan pre-test dan post-test terstandarisasi serta observasi partisipatoris. Hasil kegiatan menunjukkan peningkatan rata-rata skor pemahaman peserta sebesar 56,25 poin persentase di seluruh aspek materi (dari rerata 28,75% menjadi 85,25%); 91,7% peserta menyatakan niat konkret untuk mendaftarkan QRIS dalam satu minggu pascakegiatan; dan 100% peserta berhasil menyelesaikan praktik pembukuan keuangan sederhana secara mandiri. Temuan ini menunjukkan bahwa metode pendampingan langsung yang kontekstual dan partisipatif efektif mempercepat adopsi literasi digital dan administrasi keuangan pada segmen UMKM mikro.
Co-Authors Abdurrahman Rahim Thaha Agus Santosa Aji Fajar Suryo Antoro Aji Fajar Suryo Antoro Amud Sunarya arif, erman Dedy Juaniadi Dedy Juniadi Dedy, Juniadi Destiana Destiana, Destiana Destiana, Destiana Dwi Rahmawati Dwikora Harjo Erman Arif Fadillah, Syarif Fitrawansyah, Fitrawansyah Harjo, Dwikora Heriani Heriani, Heriani Husna Puteri P Husna Putri Pertiwi Husna Putri Pertiwi Jasrial Jasrial Jasrial Jasrial Jasrial, Jasrial Jufri Yandes Laras Ayu Andini Made Yudhi Setiani Muhtarom muhtarom Novianti, Rinda Nur Hayati Pangemanan, Audy Pertiwi, Husna Putri Raga, Ridha Azka Rahmad Purnama, Rahmad Ridha Azka Raga Ridha Azka Raga Ridha Azka Raga Riyanto, Didik Santosa, Agus Siti Aisyah Syarif Fadillah Syarif Fadillah YUSRAFIDDIN, Yusrafiddin