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Pengaruh Penerapan E- Filling Terhadap Kepatuhan Wajib Pajak Dalam Menyampaikan SPT Tahunan Dengan Kepuasan Kualitas Pelayanan Sebagai Variabel Intervening (Studi Kasus di Badan Pengelolaan Pajak dan Retribusi Daerah Provinsi Sumatera Utara) Nadratul Hasanah Lubis; Hendra Harmain; Nurwani Nurwani
Jurnal Riset AKuntansi dan Bisnis Vol 23, No 2 (2023): September
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/15539

Abstract

The purpose of this study is to determine the Effect of the Application of E-filling on Taxpayer Compliance with Service Quality Satisfaction as an Intervening Variability in the Regional Tax and Retribution Management Agency of North Sumatra Province. The type of research used was quantitative research with questionnaire and sample data collection techniques used by 100 taxpayer respondents at the Regional Tax and Retribution Management Agency of North Sumatra Province. Data testing techniques used in this study include Descriptive Statistical Analysis, Classical Assumption Test, Simple Linear Regression Test, Path Analysis Test, Sobel Analysis, R Square Test, and t Test. The results of this study show that the Application of E-filling has a positive and significant effect on Taxpayer Compliance 0.000 0.05, the Application of E-filling has a positive and significant effect on Taxpayer Compliance with Service Quality Satisfaction as an intervening variable. Path Analysis Test Results Indirect The application of E-filling (X) through Service Quality (Z) has a significant influence on taxpayer compliance (Y). Service Quality Satisfaction is able to mediate the relationship between the Application of E-filling to Taxpayer Compliance.
PENGARUH PROGRAM CORPORATE SOSIAL RESPONSIBILITY, CITRA, LOYALITAS TERHADAP NASABAH Nadratul Hasanah Lubis; Della Audia Saputri; Salimah Salimah; Yolanda Sambas; Hastuti Olivia
Jurnal El Rayyan: Jurnal Perbankan Syariah Vol. 1 No. 2 (2022): Jurnal El Rayyan: Jurnal Perbankan Syariah
Publisher : STAI Syekh.H. Abdul Halim Hasan Al Ishlahiyah Binjai

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Corporate Social Responsibility dan Citra terhadap Loyalitas nasabah Bank Sumut Jl. Imam Bonjol Medan. Penelitian ini dilakukan dengan sampel sebanyak 30 responden dengan teknik pengambilan sampel ini adalah probability sampling dari perhitungan regresi linier berganda, didapat Y = 4,966 + 0,589X1 + 0,615X2 Berdasarkan hasil analisis dapat ditarik kesimpulan berdasarkan hasil uji t, untuk variabel Corporate Social Responsibility (X1) t hitung (2,417) > t tabel (2,051831) dengan nilai signifikan sebesar 0,000 < 0,05 artinya adanya pengaruh signifikan Corporate Social Responsibility terhadap Loyalitas Nasabah. Sedangkan untuk hasil uji t Citra Bank (X2) yaitu t hitung (2,368) > t tabel (2,051831) dengan tingkat signifikan 0,002 < 0,05, artinya terdapat pengaruh signifikan Citra terhadap Loyalitas Nasabah. Berdasarkan uji F hitung sebesar 4,153 > Ftabel 3.35 yang artinya secara simultan atau bersama-sama Corporate Social Responsibility (X1) dan Citra (X2) berpengaruh signifikan terhadap Loyalitas Nasabah.