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The Effectiveness of Tax Education in Improving Compliance and Achieving Tax Revenue Targets at The Sidoarjo Selatan Primary Tax Office Nuzulul Widyatmo Nugroho; Sri Rahayu; Anita Kartika Sari
Neo Journal of economy and social humanities Vol 5 No 2 (2026): Neo Journal of Economy and Social Humanities
Publisher : International Publisher (YAPENBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/nejesh.v5i2.450

Abstract

This study aims to analyze the effect of tax socialization, tax officer competence, and the quality of tax education materials on taxpayer compliance and the achievement of tax revenue targets at the South Sidoarjo Tax Office. This research used a quantitative approach with a survey method. Data were collected by distributing questionnaires to 150 respondents and analyzed using multiple linear regression through two models. The first model examined the effect of the independent variables on taxpayer compliance, while the second model examined their effect on tax revenue targets. The results show that tax socialization, tax officer competence, and the quality of tax education materials partially have a positive and significant effect on taxpayer compliance. These three variables also have a positive and significant effect on the achievement of tax revenue targets. Simultaneously, tax socialization, tax officer competence, and the quality of tax education materials significantly affect taxpayer compliance and tax revenue targets.
Pengaruh Kualitas Pelayanan terhadap Kepuasan Pelanggan di Bella Hotel Surabaya Nurvia Indah Sari; Sri Rahayu; Muhammad Gunawan Wibisono
JPNM Jurnal Pustaka Nusantara Multidisiplin Vol. 4 No. 2 (2026): May : Jurnal Pustaka Nusantara Multidisiplin (ACCEPTED)
Publisher : SM Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59945/jpnm.v4i2.1179

Abstract

Penelitian ini bertujuan menganalisis pengaruh kualitas pelayanan terhadap kepuasan pelanggan di Bella Hotel Surabaya. Kualitas pelayanan diukur menggunakan lima dimensi SERVQUAL, yaitu reliability, responsiveness, assurance, empathy, dan tangible. Penelitian menggunakan pendekatan kuantitatif dengan desain eksplanatori. Sampel penelitian berjumlah 80 responden yang dipilih melalui teknik purposive sampling dari pelanggan yang pernah menginap di Bella Hotel Surabaya. Analisis data dilakukan menggunakan regresi linier berganda dengan bantuan SPSS versi 25. Hasil penelitian menunjukkan bahwa secara parsial hanya variabel assurance yang berpengaruh signifikan terhadap kepuasan pelanggan (p = 0,003 < 0,05), sedangkan reliability, responsiveness, empathy, dan tangible tidak berpengaruh signifikan. Secara simultan, kelima dimensi kualitas pelayanan tidak berpengaruh signifikan terhadap kepuasan pelanggan (p = 0,059 > 0,05). Nilai koefisien determinasi (R²) sebesar 0,131 menunjukkan bahwa kualitas pelayanan menjelaskan 13,1% variasi kepuasan pelanggan, sedangkan 86,9% dipengaruhi faktor lain di luar model penelitian. Temuan ini menegaskan bahwa aspek jaminan layanan menjadi faktor paling menentukan dalam membentuk kepuasan pelanggan di Bella Hotel Surabaya.
The Effects of Training, Organizational Support, and Digital Competence on Employee Performance in Implementing Coretax at The East Java I Regional Office of The Directorate General of Taxes Shendy Rusie Firmansyah; Purwanto Purwanto; Sri Rahayu
Lead Journal of Economy and Administration Vol 4 No 3 (2026): Lead Journal of Economy and Administration (LEJEA)
Publisher : International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/lejea.v4i3.451

Abstract

This study examined the effects of training, organizational support, and digital competence on employee performance in implementing Coretax at the Regional Office of the Directorate General of Taxes East Java I. A quantitative approach with a causal associative design was employed. The population consisted of 177 employees, all of whom were selected as respondents using saturated sampling. Data were collected through a structured questionnaire measured using a five-point Likert scale and analyzed with SPSS through validity and reliability tests, classical assumption tests, multiple linear regression, coefficient of determination, t-tests, and an F-test. The results showed that training had a positive and significant effect on employee performance with a regression coefficient of 0.504, a standardized coefficient of 0.506, a t-value of 12.073, and p < 0.001. Organizational support also had a positive and significant effect, with a regression coefficient of 0.219, a standardized coefficient of 0.201, a t-value of 4.931, and p < 0.001. Digital competence had a positive and significant effect, with a regression coefficient of 0.617, a standardized coefficient of 0.444, a t-value of 10.693, and p < 0.001. Simultaneously, the three independent variables significantly affected employee performance, with an F-value of 165.551 and p < 0.001. The coefficient of determination of 0.742 indicated that 74.2% of employee performance variation was explained by the research model. Training was identified as the most dominant predictor. These findings confirm that successful Coretax implementation requires integrated employee training, organizational support, and digital competence development.
The Influence of Democratic Leadership Style, Work Engagement, and Work Environment on Employee Performance at the Bangkalan Pratama KPP Yolanda Dewita Sari; Kuswandi; Sri Rahayu; Rifda Fitrianty
Lead Journal of Economy and Administration Vol 3 No 3 (2025): Lead Journal of Economy and Administration (LEJEA)
Publisher : International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/lejea.v3i3.283

Abstract

This study examines the influence between democratic leadership style, work engagement, and work environment on employee performance at KPP Pratama Bangkalan. The sample in this study involved the entire existing population, namely 77 employees at the Bangkalan Primary Tax Service Office. The data collection technique used in this study was a Likert scale questionnaire. This study uses SPSS analysis tools as a data processing method. This research data analysis uses multiple linear regression. The results showed that partially the variables of democratic leadership style, work engagement, and work environment had a significant effect on employee performance at KPP Pratama Bangkalan. Then simultaneous testing shows that the variables of work engagement, performance allowances, and job training affect employee performance at KPP Pratama Bangkalan.
The Role of Charismatic Leadership, Work Environment and Organizational Culture on Improving Employee Performance at the Bangkalan Pratama Tax Service Office Apriyanto Nugroho; Kuswandi; Sri Rahayu; Rifda Fitrianty
Lead Journal of Economy and Administration Vol 3 No 3 (2025): Lead Journal of Economy and Administration (LEJEA)
Publisher : International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/lejea.v3i3.284

Abstract

Human resources are the most important key to bringing effective and efficient results to an organization. Organizations can improve the performance of their employees if the role of leadership, especially charismatic leadership, the work environment and the existing organizational culture are well implemented in the relevant agencies. This study was conducted to examine employee performance based on the influence of charismatic leadership, work environment and organizational culture. The sample in this study were 77 employees at the Bangkalan Primary Tax Service Office. The analytical tool used is multiple linear regression. The results showed that partially the variables of charismatic leadership, work environment and organizational culture had a positive and significant effect on employee performance. Then the results of simultaneous testing of charismatic leadership variables, work environment and organizational culture affect employee performance, at the Bangkalan Pratama Tax Service Office, East Java.
Analysis of Factors Affecting the Work Performance of Bangkalan Pratama KPP Employees (Work Performance Factors: Job Design, Compensation System, and Work Motivation) Nawang Furyshade; Kuswandi; Sri Rahayu; Rifda Fitrianty
Lead Journal of Economy and Administration Vol 3 No 3 (2025): Lead Journal of Economy and Administration (LEJEA)
Publisher : International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/lejea.v3i3.288

Abstract

This study examines the influence between job design, compensation system, and work motivation on employee performance at work. The sample in this study were 77 employees at the Bangkalan Primary Tax Service Office. In writing this thesis, the author uses primary data collection techniques, which are obtained by distributing Likert scale questionnaires. This study uses multiple linear regression analysis using the statistical application SPSS (Statistical Package for the Social Sciences) version 22. The results showed that partially the job design variables, the compensation system, and work motivation had a significant effect on employee performance, at the Bangkalan Primary Tax Service Office simultaneously the job design variables, the compensation system, and work motivation. Simultaneously, job design variables, compensation system, and work motivation affect employee work performance, at the Bangkalan Primary Tax Service Office.
The Effect Of Job Training, Career Development, And Compensation On Employees Work Ethic At The Gresik Primary Tax Service Office Rini Purnama Julaeka; Sri Rahayu; Rifda Fitrianty
Lead Journal of Economy and Administration Vol 3 No 3 (2025): Lead Journal of Economy and Administration (LEJEA)
Publisher : International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/lejea.v3i3.291

Abstract

This study aims to examine the influence between job training, career development and compensation on employee work ethic at KPP Pratama Gresik. The sample in this study were 107 employees at the Gresik Primary Tax Service Office. The research data source is a Likert scale questionnaire. The analytical tool used is SPSS, using multiple linear regression analysis. The results showed that partially the variables of job training, career development and compensation had a significant effect on employee work ethic. Then simultaneously the variables of job training, career development and compensation affect the work ethic of employees at the Gresik Primary Tax Service Office.