Article Per Year (5 Year)
p-Index From 2020 - 2025
0.444
P-Index
This Author published in this journals
All Journal Innovation Business Management and Accounting Journal Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan
Reginawati, Temi
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
How Implementation of Roadside Towing Application to Increase Interest in Using Car Towing Services? Saputro, Rafi Eko; Afisa, Tiara; Hendratno, Dian Safira Putri; Reginawati, Temi; Hilal, Achmad; Ambarwati, Diana
Innovation Business Management and Accounting Journal Vol. 2 No. 4 (2023): October - December
Publisher : Mahameru Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.v2i4.67

Abstract

A towing service business for car owners experiencing problems is a breath of fresh air so that road users no longer need to worry and can continue their journey in peace. Car towing services are a promising business in the current era, considering the large number of cars on the road. For this reason, the Roadside Towing website application allows users to easily order services for transporting broken down or damaged vehicles. This research aims to determine implementation, obstacles, and evaluation when experiencing obstacles in using the roadside towing application for towing service users. This research collects data using observation, experiment, and literature study. The informants in this research were 3 first users of the Roadside Towing website application in East Java and 2 founders. The Roadside Towing website application can technically be implemented for car towing service users by paying attention to the technical aspects of ordering services, obstacles, and evaluation using this application. It is hoped that future researchers can research with more significant number of informants and appropriate variables to increase their contribution in the field of operational management.
PENGARUH PROGRAM PEMUTIHAN PAJAK, LAYANAN E- SAMSAT DAN LAYANAN DRIVE THRU TERHADAP KEPATUHAN WAJIB PAJAK DENGAN MODERASI KEPUASAN LAYANAN Reginawati, Temi; Srikalimah, Srikalimah; Antasari, Dewi Wungkus
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 2 No. 4 (2025): Juni
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jakpt.v2i4.2159

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh program pemutihan pajak, layanan E-SAMSAT, dan layanan drive thru terhadap kepatuhan wajib pajak, serta menguji peran kepuasan layanan sebagai variabel moderasi di Kantor SAMSAT Kota Kediri. Metode penelitian yang digunakan adalah kuantitatif dengan pendekatan survei melalui penyebaran kuesioner kepada 77 responden yang ditentukan dengan metode random sampling. Analisis data dilakukan menggunakan Moderated Regression Analysis (MRA) dengan bantuan SPSS versi 25. Hasil penelitian menunjukkan bahwa program pemutihan pajak dan layanan E-SAMSAT tidak berpengaruh signifikan terhadap kepatuhan wajib pajak, sedangkan layanan drive thru memiliki pengaruh positif dan signifikan. Selain itu, kepuasan layanan tidak memoderasi hubungan antara pemutihan pajak maupun layanan drive thru terhadap kepatuhan wajib pajak, namun terbukti memoderasi secara signifikan dan memperlemah pengaruh layanan E-SAMSAT terhadap kepatuhan. Simpulan dari penelitian ini adalah bahwa hanya layanan drive thru yang berpengaruh langsung terhadap kepatuhan wajib pajak, dan peran moderasi kepuasan layanan bersifat selektif tergantung pada jenis layanan yang diberikan.   Kata Kunci : Kepatuhan Wajib Pajak, Pemutihan Pajak, E-SAMSAT, Layanan Drive Thru, Kepuasan Layanan
Co-Authors Afisa, Tiara Antasari, Dewi Wungkus Diana Ambarwati Hendratno, Dian Safira Putri Hilal, Achmad Saputro, Rafi Eko Srikalimah, Srikalimah