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All Journal Journal of Economic, Bussines and Accounting (COSTING) INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Rebecca Evadine
STIE PMCI
Economics, Econometrics & Finance

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Inovasi Pajak Dalam Peningkatan Kepatuhan Wajib Pajak Di Indonesia Rebecca Evadine; Dina Rosmaneliana; Dumariani Silalahi; Harlen Silalahi; Berlin Barus
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.10797

Abstract

This study aims to provide an overview of the efforts by the Directorate General of Taxes in Indonesia, focusing on innovations in information technology aimed at enhancing taxpayer compliance to support sustainable national development and improve the welfare of the Indonesian people. The research employs a literature review method with a tax-innovative approach. The findings reveal that tax innovations have yielded two distinct effects on taxpayer compliance. While the tax amnesty did not significantly impact compliance, the implementation of electronic systems had a substantial positive effect. This research contributes valuable insights into the importance of analyzing the impact of tax innovations. The data and information used in this study are sourced from media publications, seminars, and books that are included in the data center of the Directorate General of Taxes in Indonesia.
Building Customer Loyalty through Service Quality and Satisfaction: A Study at PDAM KCP Sei Agul Pika Dea Krismalem; Dianty Putri Purba; Rebecca Evadine
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 6 No. 2 (2025): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v6i2.1466

Abstract

This study aims to assess how the variables of Service Quality and Customer Satisfaction influence Customer Loyalty at PDAM KCP Sei Agul. The research method used is a quantitative approach by distributing online questionnaires to 30 respondents who served as the sample for this study. Data were analyzed using SPSS version 25 with a multiple linear regression approach. The results of the study indicate that both Service Quality and Customer Satisfaction variables have a partial effect on Customer Loyalty. However, these variables do not have a simultaneous effect on Customer Loyalty.
Co-Authors Berlin Barus Dina Rosmaneliana HARLEN SILALAHI Pika Dea Krismalem Purba, Dianty Putri SILALAHI, DUMARIANI