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Ahmad Tri Hidayat
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International Journal of Business, Humanities, Education and Social Sciences (IJBHES)
Published by Universitas Teknologi Yogyakarta
ISSN : -     EISSN : 26850931     DOI : -
Core Subject : Economy, Humanities, Education, Social,
Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences
The International Journal of Business, Humanities, Education and Social Sciences (IJBHES) is a periodical publication for research activities in the fields of business, humanities, education and social science studies. The results of the research in this journal are then expected to be used to develop further research, and the development of teaching materials
Arjuna Subject : Ilmu Sosial - Ilmu Sosial (Lain-Lain)
Articles 122 Documents
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The Influence of Taxpayer Understanding, Perception of Fairness, Ease of Tax Payment, and Taxpayer Compliance on The Optimization of Regional Revenue from The Opsen Scheme of Motor Vehicle Tax and Vehicle Ownership Transfer Fee Akbar, Dhafin Muhammad; Octavia, Mita Yesica; Hidayatullah
Jurnal Internasional Bisnis, Humaniora, Pendidikan dan Ilmu Sosial Vol 7 No 2 (2025): International Journal of Business, Humanities, Education and Social Sciences
Publisher : Universitas Teknologi Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46923/ijbhes.v7i2.609

Abstract

The implementation of Law Number 1 of 2022 concerning Financial Relations between the Central Government and Regional Governments (UU HKPD) introduces a surtax mechanism for Motor Vehicle Tax (PKB) and Vehicle Ownership Transfer Fee (BBNKB) as an effort to strengthen regional fiscal capacity. This issue is important to research because the success of the surtax is one indicator of regional fiscal independence. Previous research has heavily emphasized taxpayer compliance as the main determinant of revenue optimization but has not comprehensively explored the role of administrative ease and perception of fairness. The research problem of this study is how taxpayer understanding, perception of fairness, and ease of tax payment influence taxpayer compliance and the optimization of regional revenue through the PKB-BBNKB surtax scheme. This study uses a quantitative approach with a five-point Likert scale questionnaire distributed to taxpayers in DKI Jakarta Province who have paid PKB or BBNKB in the last two years (purposive sampling). Data were analyzed using SmartPLS 4 through validity, reliability, and structural model testing. The results show that taxpayer compliance does not have a significant effect on revenue optimization and does not act as a mediator. The novelty of this study lies in the identification of administrative ease and perception of fairness as direct determinants of revenue optimization. The research recommendations are to improve fiscal transparency, develop digital services, and enhance public communication strategies. Future research is recommended to expand the research focus to other provinces and use a longitudinal method to observe long-term dynamics.
The Influence of Rebranding, Service Quality, and Brand Image on Customer Satisfaction: A Case Study Florentina, Ika; Patiro , Shine Pintor Siolemba; Mubarok, Faizul
Jurnal Internasional Bisnis, Humaniora, Pendidikan dan Ilmu Sosial Vol 7 No 2 (2025): International Journal of Business, Humanities, Education and Social Sciences
Publisher : Universitas Teknologi Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46923/ijbhes.v7i2.611

Abstract

The hospitality industry is increasingly competitive, requiring hotels to strengthen their market position through effective strategies such as rebranding, service quality improvement, and brand image development. Previous studies have often examined these factors separately, but limited research has integrated them into a comprehensive framework, particularly in the Indonesian hotel context. This study seeks to fill that gap by analyzing the influence of rebranding and service quality on customer satisfaction, with brand image serving as a mediating variable. The research was conducted at Harris Hotel Pontianak, which implemented a rebranding strategy in response to declining performance in 2020. Employing a quantitative method, data were collected through questionnaires distributed to 130 hotel guests selected using accidental sampling. The data were analyzed using Structural Equation Modeling (SEM) with AMOS 26, supported by validity, reliability, and model fit testing. The analysis stages included Confirmatory Factor Analysis (CFA), hypothesis testing, and bootstrapping to verify mediation effects. The findings reveal that rebranding and service quality significantly enhance brand image, which in turn fully mediates their impact on customer satisfaction. This result highlights that customer satisfaction is achieved not solely through service improvements or brand renewal, but primarily through the establishment of a strong and positive brand image. The novelty of this study lies in integrating rebranding, service quality, and brand image into a single model within the Indonesian hospitality sector. Practical recommendations suggest that hotel managers prioritize service consistency and brand communication alongside rebranding initiatives.

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