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All Journal JURNAL REFORMASI ADMINISTRASI Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Jurnal Pajak Vokasi (JUPASI)
Dian Wahyudin
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Pengaruh Tax Morale, Kualitas Pelayanan, dan Kepercayaan pada Otoritas Pajak terhadap Kepatuhan Wajib di Pajak Kantor Pelayanan Pajak Pratama Kubu Raya Dian Wahyudin; Raka Dwi Permana; Mohamad Ibnu Ramadhan
Jurnal Pajak Vokasi (JUPASI) Vol. 7 No. 1 (2025): September 2025
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

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Abstract

Tesis yang merupakan penelitian kuantitatif ini dilakukan untuk menguji apakah terdapat pengaruh secara simultan maupun parsial antara tax morale, kepatuhan wajib pajak, dan kepecarayaan pada otoritas pajak terhadap kepatuhan wajib pajak di KPP Pratama Kubu Raya. Metode analisis yang digunakan adalah regresi linier berganda. Pengujian hipotesis dilakukan dengan cara statistik yaitu uji F (simultan) dan uji T (parsial). Subjek penelitian ini adalah seluruh pegawai yang bekerja di KPP Pratama Kubu Raya yang berjumlah 141 orang. Jenis penelitian yang digunakan dalam penelitian ini adalah kuantitatif dimana teknik pengumpulan data dilakukan dengan cara menyebarkan kuisioner kepada pegawai KPP Pratama Kubu Raya. Hasil penelitian ini menunjukkan bahwa secara bersama-sama atau simultan terdapat pengaruh signifikan antara variabel tax morale (X1), kualitas pelayanan (X2), dan kepercayaan kepada otoritas pajak (X3) terhadap kepatuhan wajib pajak (Y) dengan nilai f hitung > f tabel yaitu sebesar 58,462 > 3,06 dan nilai signifikansi < 0,05 yaitu 0,000 dengan sumbangsih persentase variabel bebas terhadap variabel terikat sebesar 56,1% dan sisanya 43,9% dipengaruhi oleh variabel lain yang tidak digunakan dalam penelitian ini. Sedangkan pengujian secara parsial menunjukkan bahwa tax morale (X1) berpengaruh terhadap kepatuhan wajib pajak prima (Y) dengan nilai t hitung > t tabel yaitu 2,141 > 1,977 dan nilai signifikansi < 0,05 yaitu 0,001. Untuk variabel kualitas pelayanan (X2) secara parsial terdapat pengaruh terhadap kepatuhan wajib pajak (Y) dengan nilai t hitung > t tabel yaitu 7,789 > 1,977 dan nilai signifikansi < 0,05 yaitu 0,000. Dan yang terakhir untuk variabel kepercayaan kepada otoritas pajak (X3) secara parsial terdapat pengaruh terhadap kepatuhan wajib pajak (Y) dengan nilai t hitung > t tabel yaitu 12,739 > 1,977 dan nilai signifikansi < 0,05 yaitu 0,000. Dari hasil penelitian ini diharapkan supaya bisa menjadi acuan oleh KPP Pratama Kubu Raya untuk lebih meningkatkan kepatuhan wajib pajak agar dapat menjadi pelayanan yang prima.
Pengaruh Inovasi Layanan, Kompetensi Pegawai dan Komunikasi terhadap Kualitas Pelayanan di Unit Pengelola Penanaman Modal dan Pelayanan Terpadu Satu Pintu Kelurahan Kayu Manis Wilmarahma Sari Sitompul; Dian Wahyudin
Reformasi Administrasi Vol. 12 No. 2 (2025): September 2025
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

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This research aims to evaluate the extent to which service innovation, employee competence, and communication influence service quality at the Investment Management and Integrated One-Stop Service Unit of Kayu Manis Urban Village. The research method uses a quantitative approach through a questionnaire distributed to service recipients at the Investment Management and Integrated One-Stop Service Unit of Kayu Manis Urban Village during the period of January - September 2024. The sample determination was formulated using the Taro Yamane formula, resulting in a sample of 90 respondents. The data collected were analyzed using SPSS statistical program. The results indicate that, partially, service innovation and employee competence do not significantly influence service quality, contributing only 8.57% and 8.74%, respectively, with a 5% standard error. However, communication has a significant influence on service quality, contributing 63.70%. Simultaneously, all three variables significantly impact service quality, with an R-square value of 88.6%, indicating that service innovation, employee competence, and communication collectively account for 88.6% of the variation in service quality, while the remaining 11.4% is influenced by other factors outside the research.
Implementasi Kebijakan Penetapan Ruang Lingkup Penanganan Prasarana dan Sarana Umum Tingkat Kelurahan dalam Upaya Meningkatkan Kinerja Petugas Penanganan Sarana Umum di Kecamatan Cempaka Putih Dina Evirinindya; Dian Wahyudin
Reformasi Administrasi Vol. 12 No. 2 (2025): September 2025
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

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Abstract

Recently, satisfaction with the performance of PPSU officers tends to decline in Cempaka Putih sub-district, therefore mapping the Technical Guidelines for Handling Public Infrastructure and Facilities at the Village Level in accordance with Governor's Decree Number 280 of 2023 is expected to improve the performance of PPSU officers. The purpose of this study is to analyze and evaluate the Implementation of the Policy for Determining the Scope of Handling Public Infrastructure and Facilities at the Village Level in an Effort to Improve the Performance of Public Facility Handling Officers in Cempaka Putih Sub-district. The research approach is qualitative descriptive. The conclusion of this study is that the Implementation of the Policy for Determining the Scope of Handling Public Infrastructure and Facilities at the Village Level has not gone well so that it has not been able to improve the performance of Public Facility Handling Officers in Cempaka Putih Sub-district even though the policy has been implemented and has various aspects of description, implementation steps, scope of handling public infrastructure and facilities. This deficiency is caused because the community environment has not fully supported the implementation of the policy due to the lack of understanding of some people which causes PPSU officers to be unable to handle public facilities and infrastructure in accordance with the scope of the policy that has been determined, in addition, several PPSU officers are still found who do not carry out their duties properly due to lack of motivation and sense of responsibility even though the recruitment process for the PPSU selection team in the sub-district has been very thorough and strict to find officers with the appropriate competencies in their fields.
Co-Authors Dina Evirinindya Mohamad Ibnu Ramadhan Raka Dwi Permana Wilmarahma Sari Sitompul