.png)
.png)
ANALISIS KUALITAS SDM DAN PELAYANAN PUBLIK BERBASIS DIGITAL TERHADAP KEPUASAN WAJIB PAJAK
Abstract
Purpose–The purpose of this study was to analyze the quality of human resources and digital-based public services on the satisfaction of land and building tax payers at UPT Tengah BAPENDA Bandung City.
Design/methodology–The type of research used is quantitative where this research uses nonprobability sampling method purposive sampling technique, the sample which is the object of research is 150 respondents. The method of data collection is by distributing questionnaires which are then processed with the analytical methods used, namely validity testing, reliability testing, classical assumption testing, and hypothesis testing.
Findings - The test results can be concluded that partially the quality of human resources has a positive and significant effect on taxpayer satisfaction, similarly to the quality of digital-based public services there is a positive and significant effect on taxpayer satisfaction. Simultaneously, it shows that the influence of the quality of human resources and the quality of digital-based public services affects the satisfaction of land and building taxpayers. The R Square value (coefficient of determination) is 0.772 or 77.7%. In other words, the variable taxpayer satisfaction can be explained or influenced by the variable quality of human resources and the quality of digital-based public services 77.7%, while the remaining 22.3% is influenced by other factors not examined.
Keywords
Full Text:
PDFReferences
Adiansyah, F., Khasan, E., & Supriyadi, B. (2020). Pengaruh Kualitas Sumber Daya Manusia Terhadap Kepuasan Peserta Pada Dinas Penanaman Modal Dan Pelayanan Terpadu Satu Pintu Di Kabupaten Sumedang. Jurnal Ilmiah Administrasi Pemerintah Daerah, 12(1), 79–95.
Agustin, R. P., Adi Suparwo, Wulan Yuliyana, Sunarsi, D., & Nurjaya. (2021). Pengaruh Kualitas Pelayanain terhadap Kepuasan Pelanggan serta dampaknyai pada Word of Mouth Jasa Pengurusan Nenkin di CV Speed Nenkin. JIIP-Jurnal Ilmiah Ilmu Pendidikan, 4 No.3, 186–190.
Aisyah, M. F., Utami, W., Sunardi, S., & Sudarsih, S. (2017). Kualitas Sumber Daya Manusia, Profesionalisme Kerja, Dan Komitmen Sebagai Faktor Pendukung Peningkatan Kinerja Karyaiwan PDAiM Kabupaten Jember. e-Journal Ekonomi Bisnis dan Akuntansi, 4(1), 131–135. https://doi.org/10.19184/ejeba.v4i1.4753
Amhas, M. (2018). Pengaruh Kualitas Sumber Daiyai Mainusiai, Kuailitais Pielaiyainain Dain Kinierjai Piegaiwaii Tierhaidaip Kiepuaisain Pielainggain Paidai Kaintior Sistiem Aidministraisi Mainunggail Saitu Aitaip (Saimsait) Maikaissair 01 Sielaitain. Jurnail Miraii Mainaigiemient, 3(1), 122–136.
Aindaiyaini, M. (2019). Piengairuh Kiompietiensi dain Lingkungain Kierjai Tierhaidaip Kuailitais Pielaiyainain Maisyairaikait Paidai Dinais Kiepiendudukain dain Piencaitaitain Sipil Kaibupaitien Laihait. MiOTIVAiSI Jurnail Mainaijiemien dain Bisnis, 4, 2019. http://jurnail.um-pailiembaing.aic.id/miotivaisi
Aindaiyaini, M. (2021). Piengairuh Kuailitais Pielaiyainain Dain Disiplin Kierjai Tierhaidaip Kiepuaisain Paisiien Raiwait Inaip Paidai Rumaih Saikit Umum Daiieraih Kaibupaitien Laihait. MiOTIVAiSI: Jurnail Mainaijiemien dain Bisnis, 6(1), 11–21.
Airiaini, M., & Biiettaint, R. (2019). Piengairuh Pielaiyainain Fiskus Tierhaidaip Kiepaituhain Waijib Paijaik Diengain Vairiaibiel Intierviening Kiepuaisain Waijib Paijaik. In Jurnail Infiormaisi, Pierpaijaikain, Aikuntainsi, Dain Kieuaingain Publik (Viol. 13, Niomior 1). https://dioi.iorg/10.25105/jipaik.v13i1.4950
Aisainiyaih, N. (2017). PiELiESTAiRIAiN INFiORMAiSI KiOLiEKSI LAiNGKAi. Bulietin Pierpustaikaiain, 57, 85–94.
Aitikai, K., Nisai, & Maifrai, U. (2020). Piengairuh Kuailitais Sumbier Daiyai Mainusiai dain Priofiesiionailismie Kierjai Tierhaidaip Kinierjai Kairyaiwain Paidai PT . PlN ( Piersierio ) Pielaiksainai Piembaingkit Bukit Aisaim Tainjung iEnim PiENDAiHULUAiN Tujuain PT . PLN ( Piersierio ) yaing Ai . pielaiyainain listrik untuk mienyiediaikain siertai miel. Jurnail Miediai Waihainai iEkioniomikai, 17(14), 355–366.
Aiwailuddin, I., Nurnailuri, S., & Daimaiyainti, W. iO. R. (2017). Piengairuh Kuailitais Pielaiyainain dain Kiepuaisain Waijib Paijaik Tierhaidaip Kiepaituhain Miembaiyair Paijaik Kiendairaiain Biermiotior. Jurnail Aikuntainsi dain Kieuaingain Faikultais iEkioniomi dain Bisnis UHiO, II(2), 109–122.
Baimbaing Iraiwain. (2017). Studi Ainailisis Kionsiep iE-Gioviernmient: Siebuaih Pairaidigmai Bairu dailaim Pielaiyainain Publik Baimbaing Iraiwain. pairaidigmai, 2, 174–201.
Daitus Sailaim, M. Ai., & Riosy, B. (2022). PiENGAiRUH SAiRAiNAi PRAiSAiRAiNAi dain KUAiLITAiS PiELAiYAiNAiN AiDMINISTRAiSI DINAiS KiEPiENDUDUKAiN dain PiENCAiTAiTAiN SIPIL TiERHAiDAiP KiEPUAiSAiN MAiSYAiRAiKAiT. Publik: Jurnail Mainaijiemien Sumbier Daiyai Mainusiai, Aidministraisi dain Pielaiyainain Publik, 9(3), 377–391. https://dioi.iorg/10.37606/publik.v9i3.360
Irmaiyainti, T. Y. (2018). Iniovaisi Pielaiyainain Publik Mielailui Priograim Kaidaistier Liengkaip (Kaikaip) Untuk Laiyainain Aidministraisi Piertainaihain Tierpaidu (Studi Paidai Kaintior Piertainaihain Kaibupaitien Griesik Jaiwai Timur). http://riepiositiory.ub.aic.id/id/ieprint/166220/.
Liestairi, P. Ai., Taisyaih, Ai., Syiofirai, Ai., Raihmaiyaini, C. Ai., Caihyaini, R. D., & Triesiainai, N. (2021). Digitail-Baisied Public Siervicie Inniovaitiion (iE-Gioviernmient) in thie Ciovid-19 Paindiemic iErai. Jurnail Ilmu Aidministraisi Miediai Piengiembaingain Ilmu dain Praiktiek Aidministraisi, 18(2), 212–224.
Paiulus, Ai. C., & Baiihaiqi, M. I. (2021). Kaijiain Sumbier Daiyai Mainusiai Priosies Jaisai Sairainai Fisik dain Daimpaiknyai paidai Kiepuaisain Maisyairaikait. Syntaix Litieraitie?; Jurnail Ilmiaih Indioniesiai, 6(1), 17. https://dioi.iorg/10.36418/syntaix-litieraitie.v6i1.2081
Priobiowulain, D. (2016). Daimpaik Tieknioliogi Infiormaisi dain Sumbier Daiyai Mainusiai Tierhaidaip Pienieraipain iE-Gioviernmient Siebaigaii Bientuk Pielaiyainain Publik. Bailaincie, 13(1), 86–94.
Riyaidi, P., Paiwienaing, S., & Sudairwaiti. (2021). STRAiTiEGIiES TiO IMPRiOViE THiE QUAiLITY iOF HUMAiN RiESiOURCiES IN THiE KAiRAiNGAiNYAiR PRIMAiRY TAiX SiERVICiE iOFFICiE. Intiernaitiionail Jiournail iof iEcioniomics, Businiess aind Aicciounting Riesieairch (IJiEBAiR), 2021(3), 1–11.
Sugiyionio, P. D. (2016). Mietiodie Pienielitiain Kiombinaisi. Ailfaibietai, cv.
Suparwo, A., & Syarifuddin, D. (2017). Membangun Kepuasan Pelanggan Serta Komunikasi Lisan (Studi Pada Produk MLM Fortico di Kita Bandung). Jurnal Ecodemicai, vol.1 No.1(ISSN: 2355-0295), 127–138.
Virgiawan, E. E., Mukhsan, M. D., & Ruhana, I. (2019). Pengaruh Kompetensi Fiskus dan Kualitas Pelayanan Terhadap Kepuasan Wajib Pajak. 9(1), 1–9.
Yuliyana, W, & Febriyani, E. (2018). Pengaruh Kualitas Pelayanan Dan Tarif Terhadap Minat Beli Penumpang Bus Damri Unit Angkutan Kota Bandung. Jurnal Ekonomi Manajemen, 4(1), 19–28.
DOI: https://doi.org/10.32502/mti.v8i2.6553
Refbacks
- There are currently no refbacks.
Copyright (c) 2023 MOTIVASI
Motivasi: Jurnal Manajemen dan Bisnis is Published by Management Department, Economic and Business Faculty, Muhammadiyah University of Palembang. This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Indexed/Abstracted
