pengarung kualitas pelayanan dan kepuasan penggan terhadap pengenaan pajak restoran kfc mall kelapa gading

pengarung kualitas pelayanan dan kepuasan penggan terhadap pengenaan pajak restoran kfc mall kelapa gading

• By amien lamarobak, muhamma rohyatul;
• S1 - Manajemen
• 7
• 1-93

ABSTRAK

 

Manusia mulai berharap untuk makan tanpa harus direpotkan dengan memasak makanan,Banyak perusahaan yang mencoba untuk memenuhi kebutuhan manusia tersebut dengan menghasilkan produk yang dapat dinikmati manusia dengan cepat tanpa harus direpotkan dengan memasak,Restaurant atau biasa disebut Rumah makan ialah suatu usaha yang menyajikan suatu hidangan berupa makanan dan minuman.Pada Restoran terdapat 2 tarif pajak untuk pelanggan, yaitu Pajak Restoran (service tax) dan Service Charge atau biaya layanan, Selain pajak yang ditetapkan oleh Pemerintah dan pihak Restoran diharapkan juga adanya pelayanan yang baik dan kepuasan terhadap pelanggan.

            Desain penelitian ini  menggunakan   metode   kuantitatif statistik dengan menggunakan pendekatan analisis deskriptif umumnya melibatkan penggunaan pengumpulan data dan teknik analisis data kuantitatif yang tidak memerlukan analisis statistik yang kompleks, Populasi dalam penelitian ini adalah 479  pelanggan Restoran KFC Mall Kelapa Gading, peneliti mengambil 137 sampel mengenai pengenaan Service Tax dan Service Charge Terhadap Kualitas Pelayanan dan Kepuasan Pelanggan di Restoran KFC Mall Kelapa Gading Berdasarkan penggunaan rumus slovin.

            Berdasarkan analisa dan hasil pembahasan yang telah dikemukakan oleh peneliti, maka dapat disimpulkan bahwa pengenaan pajak restoran (service charge dan service tax) sangat berpengaruh pada kualitas dan kepuasan pelanggan, hal tersebut dibuktikan dari hasil wawancara dan kuesioner yang menyatakan konsumen sangat puas dengan kualitas yang diberikan pelanggan.

• Katakunci restoran, pajak restoran
• URL http://
• Penerbit ,

REFERENSI

Lembar Judul Skripsi .................................................................................................................. i

Lembar Persembahan.................................................................................................................. ii

Lembar Pengesahan................................................................................................................... iii

Lembar Pernyataan Keaslian Skripsi......................................................................................... iv

Lembar Pernyataan Persetujuan Publikasi Karya Ilmiah............................................................ v

Lembar Persetujuan Dan Pengesahan Skripsi............................................................................ vi

Lembar Pedoman Penggunaan Hak Cipta................................................................................ vii

Lembar Konsultasi Skripsi....................................................................................................... viii

 

Kata Pengantar.......................................................................................................................... ix

Abstrak...................................................................................................................................... xi

Daftar Isi................................................................................................................................... xii

Daftar Tabel............................................................................................................................. xiv

Daftar Gambar.......................................................................................................................... xv

Daftar Lampiran...................................................................................................................... xvi

 

BAB I     PENDAHULUAN.................................................................................................... 1

1.1 Latar Belakang Masalah................................................................................................... 1

1.2 Rumusan Masalah............................................................................................................. 2

1.3 Tujuan Penelitian............................................................................................................... 4

1.4 Ruang Lingkup Penelitian................................................................................................ 5

1.5 Sistematika Penulisan....................................................................................................... 6

BAB II    TINJAUAN PUSTAKA.......................................................................................... 8

2.1 Deskripsi Konseptual........................................................................................................ 8

2.1.1 Pengertian Pajak............................................................................................................ 9

2.1.2 Pengertian Pajak Restoran............................................................................................. 9

2.1.3 Dasar Hukum Pemungutan Pajak Restoran................................................................. 10

2.1.4 Dasar Pengenaan Pajak Restoran................................................................................. 11

2.1.5 Tarif Pajak Restoran ( Service Tax )............................................................................. 11

2.1.6 Cara menghitung pajak Restoran................................................................................. 11

2.1.2 Kualitas Pelayanan....................................................................................................... 12

BAB III METODE PENELITIAN....................................................................................... 27

3.1 Desain Penelitian............................................................................................................ 27

3.1.1 Pendekatan Penelitian.............................................................................................. 27

3.2.1 Sumber Data Penelitian........................................................................................... 28

3.2 Populasi dan Sampel Penelitian...................................................................................... 28

3.2.1 Populasi.................................................................................................................... 28

3.2.2 Sampel..................................................................................................................... 29

3.3 Definisi Operasional Variabel......................................................................................... 30

3.4 Teknik Pengumpulan Data.............................................................................................. 33

3.5 Teknik Analisa Data........................................................................................................ 35

3.5.1 Uji Kulitas Data....................................................................................................... 36

3.5.2 Uji Asumsi Klasik.................................................................................................... 38

3.5.3 Tahap Pengujian Hipotesis....................................................................................... 41

 

BAB IV     HASIL PENELITIAN DAN PEMBAHASAN................................................ 44

4.1 Hasil Penelitian............................................................................................................... 44

4.1.1 Karakteristik Responden......................................................................................... 44

4.1.2 Deskripsi ata Penelitian............................................................................................ 48

4.2 Kualitas Data.................................................................................................................. 57

4.2.1 Hasil Uji Validasi..................................................................................................... 57

4.2.2 Hasil Uji Reabilitasi................................................................................................. 58

4.3 Pembahasan Hasil Uji Asumsi Klasik............................................................................. 59

4.3.1 Hasil Uji Normalitas................................................................................................ 59

4.3.2 Hasil Uji Multikolinearitas....................................................................................... 61

4.3.3 Hasil Uji Heteroskedastisitas................................................................................... 62

4.3.4 Analisis Regresi Linier Berganda............................................................................ 64

4.4  Pengujian Hipotesis....................................................................................................... 65

4.4.1 Uji T......................................................................................................................... 65

4.4.2 Uji F......................................................................................................................... 68

4.5 Uji Koefisioner Determinasi (R2)................................................................................... 70

4.5.1 Uji Koefisien Determinasi Parsiel............................................................................ 70

4.5.2 Uji Koefisien Determinasi Simultan........................................................................ 71

4.6 Pembahasan Hasil Penelitian.......................................................................................... 72

4.6.1 Pengenaan Pajak Restoran....................................................................................... 72

4.6.2 Hasil Wawancara dengan Pejabat Restauran........................................................... 74

4.6.3 Deskripsi Frekuensi Data Responden...................................................................... 77

4.7 Implikasi Penelitian......................................................................................................... 83

4.8 Keterbatasan Penelitian.................................................................................................. 84

 

BAB V    PENUTUP.............................................................................................................. 86

5.1 Kesimpulan..................................................................................................................... 86

5.2 Saran............................................................................................................................... 86

 

DAFTAR PUSTAKA............................................................................................................. 89

DAFTAR RIWAYAT HIDUP............................................................................................... 91

SURAT KETARANGAN RISET/PKL............................................................................... 92

LAMPIRAN-LAMPIRAN.................................................................................................... 93