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Pengaruh E-Service Quality E-Filling Terhadap Kepatuhan Wajib Pajak Melalui Kepuasan Wajib Pajak Sebagai Variabel Intervening Hidayat, Kadarisman; Ferdhianzah, Hefry Johan; Zayyan, Azzahra Rismarini
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v10i5.58460

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh penerapan E-filing terhadap kepatuhan wajib pajak dengan kepuasan pelayanan sebagai variabel intervening pada wajib pajak orang pribadi di Kota Malang. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik pengumpulan data melalui penyebaran kuesioner dengan minimum sampel sebanyak 30 responden. Teknik aanalisi data yang digunakan meliputi PLS-SEM (Partial Least Squares-Structural Equation), evaluasi model pengukuran, evaluasi model structural, dan uji hipotesis. Kemajuan teknologi saat ini membuat administrasi dalam perpajakan juga harus mengikuti perkembangan zaman oleh karena itu hadirnya e-filing ini diharapkan akan mempermudah wajib pajak dalam melakukan kewajiban perpajakannya terutama dalam melakukan pelaporan pajaknya. Kemudahan ini dapat meningkatkan kepatuhan wajib pajak. Wajib pajak akan merasa puas dengan layanan yang diberikan jika mereka dipermudaj dalam melaporkan SPT tahunan. penelitian ini digunakan model kesuksesan sistem informasi Delone & McLean (2003) untuk mengukur seberapa baik kualitas sistem informasi dari sistem e-filing. Ketaatan perpajakan mengacu pada tindakan wajib pajak yang sesuai dengan peraturan perundang-undangan dan kebijakan pelaksanaan perpajakan yang berlaku di suatu negara guna memenuhi kewajiban perpajakannya.
The Determinants for Policy Implementation: A Study of Public Service Mall Program in Indonesia Putra, Fadillah; Wike, Wike; Nurani, Farida; Ulum, Mochamad Chazienul; Salsabilla, Sekar Aqila; Ferdhianzah, Hefry Johan
Jurnal Borneo Administrator Vol. 20 No. 2 (2024): August 2024
Publisher : Puslatbang KDOD Lembaga Administrasi Negara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24258/jba.v20i2.1408

Abstract

Research on policy implementation altered from building meta-theory towards explaining concerted action across institutional boundaries, the diversity of actors, loci, and levels. Current theory about factors determining the success of public policy implementation includes managerial, organisational, resources, bureaucracy, and politics. The establishment of Public Service Malls (PSM) in Indonesia is used as a case study to carry out this assessment because it represents a considerable challenge in the implementation process. This study aims to provide new perspectives about the determinants of successful public policy implementation, especially in a highly diverse political context such as Indonesia. This policy implementation involves several ministries at the central level and 540 local governments. This study uses an exploratory qualitative approach, and the data was collected through FGDs and in-depth interviews conducted with relevant ministries and local governments. The data is then analysed using NVIVO to find the structure of the concepts and themes according to the conceptual framework used. This research suggests that factors in policy implementation should be placed in a hierarchical order because they are determinants that cause other factors to emerge. In the case of implementing the PSM policy in Indonesia, the political factor becomes the determining factor, which is the highest position, followed by the bureaucracy, managerial, resources, and the organisational at the end
Communication and service quality as drivers of public satisfaction in Bojonegoro Choirul Saleh; Ferdhianzah, Hefry Johan; Trilaksono, Hendrik
Jurnal Studi Komunikasi Vol. 10 No. 1 (2026)
Publisher : Faculty of Communications Science, Dr. Soetomo University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25139/jsk.v10i1.11213

Abstract

This study examines the influence of communication quality and service quality on public satisfaction within a local government education service context. Although efforts to improve transparency and communication have increased, public satisfaction outcomes remain inconsistent, raising questions about whether communication directly drives satisfaction or depends on service performance. Using a quantitative explanatory design, data were collected from 385 public service users and analysed using PLS-SEM. The study tested three hypotheses: the direct effects of communication quality and service quality on public satisfaction, and the moderating role of service quality in the communication–satisfaction relationship. The results indicate that service quality has a strong and significant positive effect on public satisfaction, confirming its central role in shaping citizens’ service evaluations. In contrast, communication quality does not show a significant direct effect on satisfaction. This finding reflects a bureaucratic service environment in which citizens prioritise tangible service outcomes over communicative aspects. Furthermore, service quality significantly moderates the relationship between communication quality and public satisfaction, suggesting that communication becomes meaningful only when supported by reliable service delivery. These findings reveal a service–communication paradox and contribute to public service theory by demonstrating that communication effectiveness is contingent upon service performance.