The Effect of Growth and Systematic Risk on the Firm’s Value: Profitability as a Mediating Variable

2021 ◽  
Vol 23 (3) ◽  
Author(s):  
Mulyanto Nugroho ◽  
Abdul Halik
Keyword(s):  
Firm Value ◽  
Structural Equation ◽  
Systematic Risk ◽  
Partial Least Square ◽  
Least Square ◽  
Insurance Companies ◽  
Equation Modeling ◽  
Significant Positive Effect ◽  
The Impact ◽  
Positive Effect

This research aimed to examine the impact of growth and systematic risk on company value, mediated by profitability in insurance companies listed on the Indonesia Stock Exchange (IDX). There are 88 companies in the financial sector in the insurance sub-sector listed on the IDX. They were taken as the population by using the purposive sampling technique. The sample of this study consisted of fourteen insurance companies. The data is analyzed using partial least square structural equation modeling (PLS-SEM). It was found that growth has a significant positive effect on profitability, and profitability has a significant positive effect on firm value. It means that profitability fully mediates the effect of growth on firm value. On the contrary, growth does not have a significant direct effect on firm value. Systematic risk has no significant effect on profitability and firm value. These findings are expected to have a good impact on investors and firms’ managers in Indonesia by looking at the growth and its impact on current corporate values.

scholarly journals Keputusan Investasi, Leverage, Profitabilitas, dan Ukuran Perusahaan Sebagai Faktor Penentu Nilai Perusahaan Manufaktur

2020 ◽  
Vol 19 (1) ◽  
pp. 10-23
Author(s):  
I Made Purba Astakoni ◽  
I Wayan Wardita
Keyword(s):  
Firm Value ◽  
Structural Equation ◽  
Hypothesis Test ◽  
Investment Decisions ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Test Results ◽  
Significant Positive Effect ◽  
Positive Effect

Abstract-The purpose of this study is 1) to find out and analyze the effect of investment decisions on firm value, 2) to find out and analyze the effect of leverage on firm value, 3) to find out and analyze the effect of profitability on firm value; 4) to find out and analyze the effect of company size on company value. The population in this study are cosmetics and household use manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2011-2018. Sampling was done purposively with predetermined criteria. The data analysis of this study uses the Partial Least Square (PLS) approach. PLS is a Structural Equation Modeling (SEM) equation model based on components or variants. Based on the hypothesis test, the first hypothesis is obtained; which states that investment decision variables have a significant positive effect on firm value is acceptable. Second hypothesis test results; which states that leverage has a significant positive effect on firm value is acceptable. Third hypothesis test results; which states profitability has a significant positive effect on firm value is acceptable. The fourth hypothesis test results; which states that company size has a significant positive effect on the value of the company can not be accepted (rejected). The result of the model accuracy test by looking at R Square Adjusted which contributed the model in explaining the structural relationship of the studied variables was 0.604 (or 60.40%). Keywords: Investment Decisions; Leverage; Profitability; Firm Size and Firm Value. Abstrak-Tujuan dari studi ini adalah 1) untuk mengetahui dan menganalisis pengaruh keputusan investasi terhadap nilai perusahaan,2) untuk mengetahui dan menganalisis pengaruh leverage terhadap nilai perusahaan, 3) untuk mengetahui dan menganalisis pengaruh profitabilitas terhadap nilai perusahaan; 4) untuk mengetahui dan menganalisis pengaruh ukuran perusahaan terhadap nilai perusahaan. Populasi dalam studi ini adalah perusahaan manufaktur sektor kosmetik dan keperluan rumah tangga yang terdaftar di Bursa Efek Indonesia (BEI) periode 2011-2018. Pengambilan sampel dilakukan secara purposive dengan kriteria yang telah ditetapkan sebelumnya. Analisis data studi ini menggunakan pendekatan Partial Least Square (PLS). PLS adalah model persamaan Structural Equation Modeling (SEM) yang berbasis komponen atau varian. Berdasarkan uji hipotesis yang dilakukan didapat hipotesis pertama ; yang menyatakan variabel keputusan investasi berpengaruh signifikan positif terhadap nilai perusahaan dapat diterima. Hasil uji hipotesis kedua ; yang menyatakan leverage berpengaruh signifikan positif terhadap nilai perusahaan dapat diterima. Hasil uji hipotesis ketiga ; yang menyatakan profitabilitas berpengaruh signifikan positif terhadap nilai perusahaan dapat diterima. Hasil uji hipotesis keempat ; yang menyatakan ukuran perusahaan berpengaruh signifikan positif terhadap nilai perusahaan tidak dapat diterima (ditolak). Hasil uji ketepatan model dengan melihat R Square Adjusted yang memberi kontribusi model dalam menjelaskan hubungan struktural variabel yang diteliti adalah sebesar 0,604 (atau 60,40%). Kata kunci: Keputusan Investasi; Leverage; Profitabilitas; Ukuran perusahaan dan Nilai perusahaan

scholarly journals VARIABLES DETERMINING MUZAKI LOYALTY IN PAYING ZAKAT, INFAQ AND SHODAQOH AT ZAKAT INSTITUTIONS IN INDONESIA

INFERENSI ◽  
2020 ◽  
Vol 14 (2) ◽  
pp. 249-266
Author(s):  
Ahmad - Roziq ◽  
Eka Desy Suryaningsih ◽  
Nur - Hisyamuddin
Keyword(s):  
Structural Equation ◽  
Sampling Technique ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Survey Method ◽  
Significant Positive Effect ◽  
Analysis Technique ◽  
Written Questions ◽  
Positive Effect

This study aims to find out, test and analyze: (a) the effect of transparencyon muzaki beliefs; (b) the effect of transparency on muzaki loyalty; (c) theeffect of accountability on muzaki’s trust; (d) the effect of accountabilityon muzaki loyalty; (e) the effect of trust on muzaki loyalty in paying zakat,infaq, and almsgiving at the Amil Zakat Institution in Indonesia. This type ofresearch is explanatory research and using survey method. Data collectiontechnique used was questionnaire containing written questions answeredby respondents, namely muzaki (payer of zakat, infaq and sadaqah) at amilzakat institutions. The sampling technique used was purposive sampling,which set the samples based on criteria. The data analysis technique inthis study used the Partial Least Square (PLS) approach. PLS is a modelof Structural Equation Modeling (SEM) based on components or variants.The results of the study found that (a) accountability has a significantpositive effect on muzaki’s trust; (b) transparency has a significant positiveeffect on muzaki’s trust; (c) accountability has a significant positive effecton muzaki loyalty; (d) transparency has a significant positive effect onmuzaki loyalty; (e) trust has a significant positive effect on muzaki loyaltyin paying zakat, infaq, and almsgiving at the Amil Zakat Institutionin Indonesia. The results of this study suggest that zakat managementorganizations increase the loyalty of donors in paying zakat by increasingdonor’s trust by improving transparency and accountability of auditedfinancial reports and in accordance with PSAK 109.

scholarly journals ANALISIS STRUCTURAL EQUATION MODELLING PENDEKATAN PARTIAL LEAST SQUARE DAN PENGELOMPOKAN DENGAN FINITE MIXTURE PLS (FIMIX-PLS) (Studi Kasus: Kemiskinan Rumah Tangga di Indonesia 2017)

2019 ◽  
Vol 8 (1) ◽  
pp. 35-45
Author(s):  
Esta Dewi Anggita ◽  
Abdul Hoyyi ◽  
Agus Rusgiyono
Keyword(s):  
Structural Equation Modelling ◽  
Structural Equation ◽  
Partial Least Square ◽  
Finite Mixture ◽  
Least Square ◽  
Equation Modeling ◽  
Significant Positive Effect ◽  
Equation Modelling ◽  
The Relationship ◽  
Positive Effect

Poverty is a complex and multidimensional problem that links several dimensions. Statistical method that can explain the relationship between one latent variable with others is Structural Equation Modelling (SEM). The purpose of this study is to create a structural model of the relationship between education, health, economy and poverty in Indonesia in 2017 by using Structural Equation Modeling with Partial Least Square approach (SEM-PLS) based on predetermined indicators with the results of 11 valid indicators. Based on the model obtained, health has a significant positive effect on education, health and education have a significant positive effect on the economy and the economy has a significant negative effect on poverty. Segmentation based on the relationship of latent variables in structural models can be overcome by Finite Mixture Partial Least Square (FIMIX-PLS) so that it can identify poverty areas in each province in Indonesia with more homogeneous characteristics. The best segmentation result is number of segments (K) = 2 obtained based on the criteria of AIC, BIC, CAIC and Normed Entropy (EN) with an EN value of 0.964 which means the quality of segment separation is very good. Papua and West Papua provinces form one segment in segment 2, while 32 other provinces form one segment in segment 1.Keywords: Poverty, Structural Equation Modelling, Partial Least Square, Finite Mixture, Segmentation.

scholarly journals The Effect of Time Management and Communication on Employee Performance with Mediation of Work Motivation in The Kepeng Money Crafts Industry, Kamasan Village, Klungkung District

2021 ◽  
Vol 8 (2) ◽  
pp. 117-126
Author(s):  
Made Ermawan Yoga Antara ◽  
Ni Wayan Sitiari ◽  
Wayan Gde Sarmawa
Keyword(s):  
Time Management ◽  
Structural Equation ◽  
Work Motivation ◽  
Employee Performance ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Significant Positive Effect ◽  
Management Communication ◽  
Positive Effect

One of the efforts to improve employee performance is through improvements in time management and communication within the organization. The increasing of time management and communication is expected to increase work motivation for employees. The increasing of employee’s motivation is also expected to have an impact on improving the performance of the employees themselves. This study aims to examine the employee performance through time management, communication and work motivation that was conducted at the Kepeng Money Craft Industry in Kamasan Village, Klungkung District, which involving all 40 company employees as research respondents. This research was conducted in a census. The distribution of questionnaire to the respondents is the method used in collecting the data, then the data is processed using the Structural Equation Modeling Partial Least Square (PLS) method, through the SmartPLS 3.0 program, at a significance level of 0.05 (5%). The results of this study found that time management, communication, and work motivation each had a positive and significant effect on employee performance. Time management has a significant positive effect on work motivation. Time management has a significant positive effect on employee performance. Communication has a significant positive effect on work motivation. Communication has a significant positive effect on employee performance. Work motivation has a significant positive effect on employee performance. Work motivation mediates some of the effects of time management on employee performance. Work motivation mediates some of the effects of communication on the performance of employees of the kepeng handicraft industry in Kamasan Village, Klungkung Regency.  

scholarly journals EFEK INTERVENING STRUKTUR MODAL PADA PENGARUH UKURAN PERUSAHAAN TERHADAP PROFITABILITAS

2020 ◽  
Vol 11 (2) ◽  
pp. 137-147
Author(s):  
I Made Purba Astakoni ◽  
Ni Putu Nursiani
Keyword(s):  
Capital Structure ◽  
Firm Size ◽  
Structural Equation ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Significant Positive Effect ◽  
Manufacturing Companies ◽  
Positive Effect ◽  
The Capital Structure

Abstract The objectives of this study are (1). (2) Analyzing the influence of firm size on profitability, (3) Analyzing the effect of capital structure on profitability, (4) Analyzing the role of capital structure variables in influencing the influence of firm size on profitability. The population in this study were all manufacturing companies in the Cosmetics and Household Purposes Sector listed on the Indonesia Stock Exchange (IDX). The total population in this study is 6 manufacturing companies in the cosmetics sector and household needs. Based on predetermined criteria, the number of samples is 3 companies, so the data analyzed is panel data with a total of 18 observations. Data analysis techniques use the Partial Least Square (PLS) approach. PLS is a model of Structural Equation Modeling (SEM) based on components or variants. PLS is a powerful analytical method because it is not based on many assumptions. The results of analysis and hypothesis testing indicate; The first hypothesis states that there is a significant positive effect on firm size on capital structure. The results of the analysis found that the size of the company had no significant positive effect on the capital structure so that the first hypothesis was not acceptable. The second hypothesis states that there is a significant positive effect on firm size on profitability. The results of the analysis found that the size of the company had no significant positive effect on profitability so that the second hypothesis was not acceptable. The third hypothesis which states there is a significant positive effect of capital structure on profitability. The results of the analysis found that the capital structure had a significant positive effect on profitability so that the third hypothesis could be accepted. In testing with the Sobel test it was found that the capital structure has not been tested as an intervening variable on the effect of firm size on profitability in the Cosmetics and Household Utilities manufacturing companies listed on the Indonesia Stock Exchange (IDX). Keywords: Company size; capital structure; profitability Abstrak Tujuan dari penelitian ini adalah (1). Menganalisis pengaruh ukuran perusahaan terhadap struktur modal, (2)Menganalisis pengaruh ukuran perusahaan terhadap profitabilitas, (3) Menganalisis pengaruh struktur modal terhadap profitabilitas,(4)Menganalisis peran variabel struktur modal dalam mengintervening pengaruh ukuran perusahaan terhadap profitabilitas. Populasi dalam penelitian ini adalah seluruh perusahaan manufaktur Sektor Kosmetik dan Keperluan Rumah Tangga yang terdaftar di Bursa Efek Indonesia (BEI). Adapun jumlah populasi dalam penelitian ini sebanyak 6 perusahaan manufaktur sektor kosmetik dan keperluan rumah tangga. Berdasarkan kriteria yang telah ditetapkan maka jumlah sampel sebanyak 3 perusahaan, sehingga data yang dianalisis merupakan data panel dengan jumlah observasi sebanyak 18. Teknik analisis data menggunakan pendekatan Partial Least Square (PLS). PLS adalah model persamaan Structural Equation Modeling (SEM) yang berbasis komponen atau varian. PLS merupakan metode analisis yang powerfull karena tidak didasarkan pada banyak asumsi.Hasil analisis dan pengujian hipotesis menunjukkan; Hipotesis pertama yang menyatakan terdapat pengaruh signifikan positif ukuran perusahaan terhadap struktur modal . Hasil analisis menemukan ukuran perusahaan berpengaruh tidak signifikan positif terhadap struktur modal sehingga hipotesis pertama tidak dapat diterima. Hipotesis kedua yang menyatakan terdapat pengaruh signifikan positif ukuran perusahaan terhadap profitabilitas . Hasil analisis menemukan ukuran perusahaan berpengaruh tidak signifikan positif terhadap profitabilitas sehingga hipotesis kedua tidak dapat diterima. Hipotesis ketiga yang menyatakan terdapat pengaruh signifikan positif struktur modal terhadap profitabilitas . Hasil analisis menemukan struktur modal berpengaruh signifikan positif terhadap profitabilitas sehingga hipotesis ketiga dapat diterima. Pada pengujian dengan uji Sobel didapat bahwa struktur modal belum teruji sebagai sebagai variabel intervening pada pengaruh ukuran perusahaan terhadap profitabilitas pada perusahaan manufaktur Sektor Kosmetik dan Keperluan Rumah Tangga yang terdaftar di Bursa Efek Indonesia (BEI). Kata Kunci: Ukuran perusahaan; struktur modal; profitabilitas

Moderating Effect of Regional Original Revenue on the Influence of the Number of Tourists on Regional Revenue and Expenditure Budget

2018 ◽  
Vol 1 (02) ◽  
pp. 79-86
Author(s):  
I Nyoman Sutapa ◽  
Ni Luh Putu Mita Miati
Keyword(s):  
Structural Equation ◽  
Partial Least Square ◽  
Least Square ◽  
City Government ◽  
Equation Modeling ◽  
Direct Influence ◽  
Significant Positive Effect ◽  
Testing Tools ◽  
Partial Least Square Analysis ◽  
Positive Effect

 This study aims to provide empirical evidence about the effect of the number of tourists on the Regional Revenue and Expenditure Budget (APBD) with local original revenue (PAD) as a moderating variable. The population in this study was at the Regency or City Government in Bali from 2008 to 2017. The testing tools used were Partial Least Square analysis - Structural Equation Modeling (PLS-SEM). The results of this study prove that the number of tourists has a significant positive effect on the APBD with PAD as moderator. The number of tourists has a positive and significant effect on PAD, PAD has a positive and significant effect on the APBD. While the direct influence between the number of tourists to the APBD is not significant Keywords: Number of tourists, PAD, APBD

scholarly journals Structural equation modeling-partial least squares: Analysis of the effect of hedonic value on customer satisfaction and loyalty

2021 ◽  
Vol 4 (1) ◽  
pp. 37-46
Author(s):  
Vivi Iswanti Nursyirwan ◽  
Nina Valentika
Keyword(s):  
Structural Equation Modeling ◽  
Customer Satisfaction ◽  
Structural Equation ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Consumer Loyalty ◽  
Significant Positive Effect ◽  
Hedonic Value ◽  
Positive Effect

Testing the effect of hedonic value on loyalty, the hedonic value on satisfaction, and customer satisfaction on consumer loyalty, and investigating the effect of hedonic value on consumer loyalty with customer satisfaction as an intervening variable is the purpose of this study, with a case study on e-commerce Shopee.  The sample aims to be a method of determining the sample with a total of 100 respondents. The intended respondents are Pamulang University students, Faculty of Economics, S1 Accounting Department as well as consumers of Shopee e-commerce. The Research model used SEM-PLS Structural Equation Modeling-Partial Least Square Approach. The results of this study indicate that the hedonic value has a positive influence and also has a significant value on consumer loyalty at the real level of 10%. The results of the study also state hedonic value has a significant positive effect on consumer satisfaction, and customer satisfaction has a significant positive effect on consumer loyalty with the satisfaction of consumer as a variable of intervening with 10% level.

scholarly journals Pengaruh Empowering Leadership terhadap Kinerja Guru dengan Psychological Empowerment sebagai Variabel Mediasi

2021 ◽  
Vol 9 (3) ◽  
pp. 907-919
Author(s):  
Yustita Damayanti
Keyword(s):  
Structural Equation ◽  
Quantitative Methods ◽  
Psychological Empowerment ◽  
Partial Least Square ◽  
Least Square ◽  
Government Support ◽  
Equation Modeling ◽  
Significant Positive Effect ◽  
Empowering Leadership ◽  
Positive Effect

This study aims to determine the effect of empowering leadership on teachers performance with psychological empowerment as a mediating variable. Research object at SMPN 1 Pacitan and SMPN 2 Pacitan. This study uses quantitative methods with a population of 101 teachers and uses a simple random sampling technique with 81 respondents. Data analysis used Structural Equation Modeling (SEM) with analysis method, namely Partial Least Square (PLS). Data processing used Smart PLS 3.0 software. The results of this study conclude that empowering leadership has a significant positive effect on teachers performance, empowering leadership has a significant positive effect on psychological empowerment, psychological empowerment has a significant positive effect on teachers performance, and psychological empowerment as a mediating variable affects the relationship between empowering leadership and teachers performance. Principals must increase the effectiveness of empowering leadership by applying high work discipline so that the psychological empowerment of teachers will also increase and have a good impact on the teacher's performance. Local government support in the provision of learning support infrastructure also needs to be improved, thus making it easier for teachers to improve the quality of teaching to students.

scholarly journals PENGUATAN KARAKTERISTIK DAN KOMPETENSI KEWIRAUSAHAAN UNTUK MENINGKATKAN KINERJA UMKM

2017 ◽  
Author(s):  
Endang Dhamayantie ◽  
Rizky Fauzan
Keyword(s):  
Structural Equation ◽  
Small And Medium Enterprises ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Significant Positive Effect ◽  
Purposive Sampling ◽  
Entrepreneurial Characteristics ◽  
Entrepreneurial Competencies ◽  
Positive Effect

ABSTRAK Karakteristik dan kompetensi kewirausahan merupakan dua fakor penting yang diperlukan pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) untuk menghadapi tantangan lingkungan dalam dunia bisnis yang dinamis dan mencapai kinerja bisnis tinggi. Penelitian ini bertujuan untuk menguji pengaruh karakteristik kewirausahaan dan kompetensi kewirausahaan terhadap kinerja UMKM. Penelitian dilakukan pada UMKM di Kabupaten Kubu Raya. Sampel penelitian sebanyak 184 UMKM yang ditentukan melalui metode purposive sampling. Data dikumpulkan melalui survei dengan penyebaran kuesioner. Teknik analisis data menggunakan model persamaan struktural dengan pendekatan Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa karakteristik kewirausahaan berpengaruh positif signifikan terhadap kompetensi kewirausahaan, namun karakteristik kewirausahaan tidak berpengaruh signifikan terhadap kinerja UMKM dan kompetensi kewirausahaan berpengaruh positif signifikan terhadap kinerja UMKM. Hasil penelitian juga mengindikasikan bahwa kompetensi kewirausahaan memediasi hubungan antara karakteristik kewirausahaan dan kinerja UMKM. Kata Kunci: karakteristik kewirausahaan, kompetensi kewirausahaan, kinerja UMKM   ABSTRACT Entrepreneurial characteristics and competencies are two important factors needed by entrepreneur Micro, Small and Medium Enterprises (SMEs) to face the environmental challenges in the dynamic world of business and achieve high business performance. This study aimed to examine the effect of the entrepreneurial characteristics and entrepreneurial competencies on SMEs performance. The study was conducted on SMEs in Kubu Raya. The research sample is 184 SMEs were determined through purposive sampling method. Data were collected through a survey with questionnaires. Data were analyzed using structural equation modeling with Partial Least Square (PLS) approach. The results showed that entrepreneurial characteristics  have significant positive effect on entrepreneurial competencies, but entrepreneurial characteristics have not significant effect on the SMEs performance and entrepreneurial competencies have significant positive effect on the performance of SMEs. The results also indicate that entrepreneurial competence moderate the relationship between entrepreneurial characteristics and SMEs performance. Keywords: entrepreneurial characteristics, entrepreneurial  competencies, SMEs performance

TRANSPARANSI PAJAK DAN KEPERCAYAAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK (SURVEI PADAWAJIB PAJAK KOTA DKI JAKARTA)

2019 ◽  
Vol 4 (1) ◽  
pp. 1-18
Author(s):  
Madjidainun Rahma
Keyword(s):  
Structural Equation Modeling ◽  
Random Sampling ◽  
Structural Equation ◽  
Sampling Technique ◽  
Target Population ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Research Results ◽  
Positive Effect

This research aims to identify and examine the effect of the Tax Transparency and Trust Taxpayers Against the Taxpayer Compliance existing areas of Jakarta. The method used is descriptive and associative. Target population studied is Unit in Unit 14 Analysis of the Tax Office in the region of Jakarta. Sampling technique used is random sampling. Model influence analyzed using SEM (Structural Equation Modeling ) with alternative method PLS ( Partial Least Square ) which is aimed at testing the Influence between Tax Transparency and Trust Taxpayers Against the Taxpayer Compliance that there diunit analysis has been given permission to conduct research. Results of the analysis showed that partially Tax Transparency and unsignificant positive effect on the Taxpayer Compliance. Similarly, the Trust Taxpayers partially positive and significant impact to the Taxpayer Compliance . Simultaneously Transparency and Trust Tax Taxpayers Against the Taxpayer Compliance effect, this means that the Tax and Trust trades Taxpayers together will increase the Taxpayer Compliance.   Keywords: Tax Transparency, Trust, Taxpayer Compliance.     Penelitan ini bertujuan untuk mengetahui dan menguji pengaruh Transparansi Pajak dan Kepercayaan Wajib Pajak Terhadap Kepatuhan Wajib Pajak yang ada wilayah DKI Jakarta. Metode yang digunakan adalah deskriptif dan asosiatif. Populasi target yang diteliti ialah Satuan Kerja yang ada di Unit Analisis 14 Kantor Pelayanan Pajak diwilayah DKI Jakarta. Teknik sampel yang digunakan ialah random sampling. Model pengaruh di analisa menggunakan analisis SEM (Structural Equation Modeling) dengan metode alternative PLS (Partial Least Square) yang bertujuan menguji Pengaruh antara Transparansi Pajak dan Kepercayaan Wajib Pajak Terhadap Kepatuhan Wajib Pajak yang ada diunit analisis yang telah diberi ijin untuk melakukan penelitian. Hasil analisis menunjukan bahwa Transparansi Pajak secara parsial berpengaruh positif dan tidak signifikan terhadap Kepatuhan Wajib Pajak. Begitu pula dengan Kepercayaan Wajib Pajak yang secara parsial berpengaruh positif dan signifikan terhadap Kepatuhan Wajib Pajak. Secara simultan Transparansi Pajak dan Kepercayaan Wajib Pajak berpengaruh Terhadap Kepatuhan Wajib Pajak, hal ini berarti bahwa dengan Transakasi Pajak dan Kepercayaan Wajib Pajak bersama-sama maka akan meningkatkan Kepatuhan Wajib Pajak.

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