scholarly journals Tax Compliance: Respectful Treatment and Institutional Image

2021 ◽  
Vol 11 (2) ◽  
pp. 221
Author(s):  
Dewi Prastiwi ◽  
I Made Narsa ◽  
Erlina Diamastuti
Keyword(s):  
Structural Equation Modeling ◽  
Structural Equation ◽  
Tax Compliance ◽  
Equation Modeling ◽  
Survey Method ◽  
Regional Office ◽  
Institutional Image ◽  
Research Results ◽  
Trust Theory ◽  
Research Findings

This study aims to analyze the effect of respectful treatment and institutional image on tax compliance. This study used a survey method of individual non-employee taxpayers at the Primary Tax Office (KPP) in the Regional Office of the DJP I, East Java, totaling 304 respondents. The data were analyzed using Structural Equation Modeling (SEM). The research findings showed that the strength of Crowding Theory and Trust Theory, and that the extrinsic intervention in the form of reward and punishment cannot always increase taxpayer compliance. Instead, a respectful approach and goodwill, ability and integrity of tax authorities in solving tax problems of taxpayers can increase tax compliance. This is supported by the results of the study that: 1) respectful treatment can improve institutional image; 2) respectful treatment can increase tax compliance; 3) institutional image can increase tax compliance. The implication of research results, respectful treatment of tax officers can be used to improve the image of the DJP and taxpayer compliance.

scholarly journals PENGARUH INSTITUTIONAL IMAGE TERHADAP STUDENTS LOYALTY MELALUI WORD OF MOUTH DI UNISSULA SEMARANG

2018 ◽  
Vol 9 (2) ◽  
pp. 323
Author(s):  
La Ode Sugianto ◽  
Umi Farida
Keyword(s):  
Structural Equation Modeling ◽  
Hypothesis Testing ◽  
Structural Equation ◽  
Word Of Mouth ◽  
Equation Modeling ◽  
Positive Contribution ◽  
Institutional Image ◽  
Research Findings ◽  
Data Collections ◽  
The Impact

<p><em>The purpose of this paper is to investigate the impact of </em><em>institutional image on students loyalty trough word of mouth at Sultan Agung Islamic University. The type of research used in this study is hypothesis testing. The instrument used in this study was a questionnaire. After distributing the relevant questionnaires among 99 students, all usable questionnaires are returned. Then the data collections are analyzed by using Structural Equation Modeling (SEM). Research findings show that institutional image has a positive significant effect on word of mouth and students loyalty. Then, word of mouth has a positive significant effect on loyalty. The research has given description well that </em>Institutional Image<em> and word of mouth variables still give positive contribution toward students loyalty in Sultan Agung Islamic University. </em></p>

scholarly journals KONTRIBUSI LOCUS OF CONTROL DAN KEPUASAN KERJA TERHADAP KOMITMEN ORGANISASI KARYAWAN WARALABA DI KOTA MANADO

2021 ◽  
Vol 2 (1) ◽  
Author(s):  
Shinta Nento
Keyword(s):  
Job Satisfaction ◽  
Structural Equation Modeling ◽  
Organizational Commitment ◽  
Locus Of Control ◽  
Structural Equation ◽  
Quantitative Approach ◽  
Equation Modeling ◽  
Survey Method ◽  
Recruitment Process ◽  
Research Findings

ABSTRACTThis study aims to examine and measure the contribution of locus of control and job satisfaction to organizational commitment among employees of a franchise that is currently popular in Manado City. The research used survey method with quantitative approach, measurement and structural equation modeling (SEM) testing using SmartPLS 3.2 software. The results showed that locus of control and job satisfaction contributed positively and indirectly to employee organizational commitment. Based on the research findings, it can be taken in the recruitment process to consider the locus of control and job satisfaction values of prospective employees.Keywords: Locus of Control, Job Satisfaction, and Organizational Commitment ABSTRAKPenelitian ini bertujuan menguji dan mengukur kontribusi locus of control dan kepuasan kerja terhadap komitmen organisasi pada karyawan salah satu waralaba yang sedang populer di Kota Manado. Penelitian dengan metode survei pendekatan kuantitatif, pengukuran dan pengujian Structural Equation Modeling (SEM) menggunakan software SmartPLS 3.2. Hasil penelitian menunjukkan bahwa locus of control dan kepuasan kerja berkontribusi positif dan signifikan secara langsung ataupun tidak langsung terhadap komitmen organisasi karyawan. Berdasarkan temuan penelitian, maka dapat direkomendasikan dalam proses perekrutan karyawan mempertimbangkan nilai locus of control dan nilai kepuasan kerja calon karyawan.Kata kunci: Locus of Control, Kepuasaan Kerja, dan Komitmen Organisasi

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.

scholarly journals Peran Involvement Sebagai Variabel Pemoderasi Model Loyalitas Pelanggan

2018 ◽  
Vol 7 (1) ◽  
pp. 33
Author(s):  
Budi Setyanta
Keyword(s):  
Structural Equation Modeling ◽  
Data Analysis ◽  
Customer Satisfaction ◽  
Customer Loyalty ◽  
Structural Equation ◽  
Equation Modeling ◽  
Survey Method ◽  
Customer Involvement ◽  
Perceived Price

This research aims to identify the role of involvement as a moderating variable in the model of customer loyality. The population in this study is the Xiaomi smartphone users in Yogyakarta. Data is collected through survey method that is guided by questionnaire. The data samples are 200 respondents to eligible the data analysis by structural equation modeling. The results indicate that the involvement moderates the effect of perceived quality, perceived price and after-sales service towards customer satisfaction.. Besides, the result is the involvement moderates the effect of customer satisfaction on customer loyalty. The results are used to develop strategies to effectively increase customer loyalty by designing a stimulus to increase customer loyalty considering the level of customer involvement.

scholarly journals Antecedents Factors Affecting Cyberbullying Risks: A Study In Jordanian Secondary Schools

2020 ◽  
Vol 8 (3) ◽  
pp. 345-349
Author(s):  
Hesham Almomani ◽  
Diya Al-Jabali ◽  
Fayez Bni Mufarrej ◽  
Heba Ahmad
Keyword(s):  
Structural Equation Modeling ◽  
Secondary Schools ◽  
Self Efficacy ◽  
Structural Equation ◽  
Cyber Bullying ◽  
Equation Modeling ◽  
Postgraduate Students ◽  
Factors Affecting ◽  
Research Results

Purpose of the study: In this study, the primary aim is to identify the effects of self-efficacy and cyber bullying knowledge on cyber bullying risks among Jordanian students. Methodology: The population of the study specifically comprised of Jordanian students in Irbid students, with the study sample being 153 students. Accordingly, a questionnaire was developed and disseminated among the students to gather data for the achievement of the study objectives. The study used Structural Equation Modeling (SEM). The study also employed AMOS 23.0 and SPSS 25.0 software in SEM. Main Findings: self-efficacy and cyber bullying knowledge factors do have significant effects on cyber bullying risks. Applications of this study: This research can be used for academic purposes for universities, lecturers of education and management, researchers and undergraduate and postgraduate students. Novelty/Originality of this study: The phenomenon that existed in cyber bullying and referring from various previous research results, the study regarding the cyber bullying was conducted and presented comprehensively and completely. It is necessary examine the effect of self-efficacy and cyber bullying knowledge factors on cyber bullying risks.

scholarly journals PERAN KONSELING, PENGAWASAN, DAN PEMERIKSAAN OLEH PETUGAS PAJAK DALAM MENDORONG KEPATUHAN WAJIB PAJAKDAN DAMPAKNYA TERHADAP PENERIMAAN NEGARA

2017 ◽  
Vol 20 (2) ◽  
pp. 285
Author(s):  
Amilin Amilin
Keyword(s):  
Structural Equation Modeling ◽  
Structural Equation ◽  
Sampling Method ◽  
Tax Compliance ◽  
Primary Data ◽  
Equation Modeling ◽  
Convenience Sampling

Penelitian inibertujuan untuk memperoleh bukti empiris tentang pengaruh konseling, pengawasan, dan pemeriksaan pajak terhadap kepatuhan wajib pajak dalam memenuhi kewajiban perpajakannya dan dampaknya terhadap penerimaan negara. Populasi dalam penelitian ini adalah para Wajib Pajak yang ada di wilayah Jakarta. Metode pemilihan sampel menggunakan metode convenience sampling.Pengumpulan data menggunakan kuesioner. Responden penelitian ini berjumlah 200wajib pajak dan yang layak untuk diuji sebanyak 197 kuesioner. Pengujian hopotesis menggunakan Structural Equation Modeling (SEM). Hasil penelitian ini menunjukkan bahwa kegiatan konseling dan pemeriksaan pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak dalam memenuhi kewajiban perpajakannya, sedangkan pengawasan tidak memberikan dampak yang signifikan terhadap kepatuhan wajib pajak. Temuan lainnya, kepatuhan wajib pajak dapat memediasi pengaruh parsial variabel konseling, pengawasan, dan pemeriksaan terhadap penerimaan negaraThe purposes of this study to analyze the influence of counselling, supervision, and the tax examination, on the tax compliance and it’s impact on country revenue.The population of this research is Corporate Taxpayers. Primary data used in this study collected by the questionnaire in Jakarta Area. Convenience sampling method used in this study. There are any 197 from 200 questionnaires are feasible to analyzed. The Structural Equation Modeling (SEM) used to test the hyphotesis. The result of this study showed that the variable of counselling and variable of the tax examination positively influence on the tax compliance, while the supervision variable have no effect.Other findings that variable of tax compliance can mediate the influence of counselling, supervision, tax examination variebles on country revenue

Evaluation of knowledge management practices - a leather industry context

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Srinivasan P.
Keyword(s):  
Knowledge Management ◽  
Structural Equation Modeling ◽  
Organizational Performance ◽  
Structural Equation ◽  
Influential Factor ◽  
Equation Modeling ◽  
Survey Method ◽  
Leather Industry ◽  
Content Type ◽  
The Impact

Purpose The purpose of this paper is to analyze the impact of knowledge management (KM) in terms of organizational performance using structural equation modeling. To enhance organizational performance, KM is used as a powerful strategic tool. The factors such as management commitment, leadership and organizational culture are the KM enabler’s conditions, and the step processes of KM are knowledge capture, creation, organizing/storing and transfer, and through this, KM is analyzed on organizational performance in the context of leathers manufacturing company. This study constructs with questionnaire consist of 34 variables. Design/methodology/approach There are about 101 samples that were collected through the questionnaire survey method in the leather companies in Ranipet. The data were collected from executives and associates in the leather companies. Data were analyzed using the SPSS tool and SMART PLS tool used for framing a research model and the hypothesized relationships were tested through partial least squares structural equation modeling technique. Findings The finding of this study is mandatory to implement a structured KM practice in the leather companies. Application of KM is quite an impact on organizational performance, which leads to profitability and productivity. Originality/value This is the first paper to empirically investigate the KM enablers, process and support for the role of KM practices at leather industry. Further, the positioning of KM practices as a strategic competitive tool can be considered as an influential factor to organizational performance.

scholarly journals How Is Islamic Religiosity Connected with Socioeconomic Development?

2019 ◽  
Vol 1 (6) ◽  
Author(s):  
Mochammad Arif Budiman ◽  
Nurhidayati Dahlan ◽  
Priyougie Priyougie
Keyword(s):  
Structural Equation Modeling ◽  
Data Collection ◽  
Structural Equation ◽  
Socioeconomic Development ◽  
Equation Modeling ◽  
Survey Method ◽  
Muslim Country ◽  
Low Level ◽  
Muslim Countries

Majority of the Muslim countries around the globe have been still experiencing a low level of development in various aspects of life compared to non-Muslim countries. Indonesia as the most populous Muslim country is not an exception. As far as Islam is concerned, this fact shows an irony for this religion strongly propels its adherents to pursue an excellent life (hayatan thayybah) both in worldly life and hereafter. Moreover in Islam, religion and development are very closely related each other where the level of development is dependent upon the implementation of religion in the society. The existence of Islam in a particular society should ideally lead such a society to be developed. This paper attempts to investigate the connection between Islam and development in South Kalimantan province, Indonesia. The province is selected for the study as it has long tradition of Islam, but it is reported to have a low level development. The objective of this study is to reveal the actual role of Islam on the society and to examine its connection to socioeconomic development using Maqasid al-Shari’ah framework. The survey method was employed for the data collection and Structural Equation Modeling used for the analysis. The findings showed that religiosity was positively related to various aspects of socioeconomic development as measured by the components of Maqasid al-Shari’ah.

scholarly journals Pengaruh Keadilan Distributif dan Prosedural Kompensasi terhadap Kepuasan Kerja dan Kinerja Perawat di RSU DR. H. RM. SOESELO di Slawi, Kabupaten Tegal, Jawa Tengah

2017 ◽  
Vol 6 (1) ◽  
pp. 18
Author(s):  
Sulaefi Sulaefi
Keyword(s):  
Job Satisfaction ◽  
Structural Equation Modeling ◽  
Distributive Justice ◽  
Procedural Justice ◽  
Structural Equation ◽  
Equation Modeling ◽  
Survey Method ◽  
Significant Positive Effect ◽  
Positive Effect

This research examines the organizationa justice include distributive justice compensation and pocedural justicecompensation to employess performance both directly and indirectly influenced by job satisfaction. The population inthis study were all nurse employees in RSU DR. H. RM. SOESELO in Slawi, Tegal District are totaling 142 people.Data were collected by survey method is to provide a list of questionnaires directly to the resp4.ondent. Data analysistechniques in this study using analysis of SEM (Structural Equation Modeling) program operated by AMOS 21. Theresults showed that distributive justce compensation significant positive effect on job satisfaction, procedural justicecompensation significant positive effect on job satisfaction, distributive justice compensation are not significsantly toemployees performance, procedural justice compensation are not significantly to employees performance, jobsatisfaction significant positive effect on employees performace, job satisfaction as a mediating influence ofdistributive justice compensation and procedural justice compensation to employees performance. 

scholarly journals Investigating the Antecedents of Green Society Satisfaction (GSS): Collaborative Good Government Practices (CGGP) as Mediating Variable An Empirical Study in Pontianak City

2020 ◽  
pp. 17-35
Author(s):  
Kardison Lumban Batu ◽  
Ade M. Yuardani
Keyword(s):  
Structural Equation Modeling ◽  
Empirical Study ◽  
Community Service ◽  
Structural Equation ◽  
Sampling Technique ◽  
Equation Modeling ◽  
Quality Of Services ◽  
Good Government ◽  
Research Findings

In streamlining and making services efficiently to the community the local government is demanded to be able to make service innovations that support the improvement of the quality of services to the community. Service quality relates to products, services, people, processes and the environment that can meet the needs of those who receive these services. The aim of current research is investigating the antecedents of Green Society Satisfaction (GSS) mediated by Collaborative Good Government Practices. Structural Equation Modeling with AMOS is deployed to analyze the data. Data collecting method is survey with distributing questionnaires. A large number of sample is required, where the society in pontianak as the population. Some criterions are designed in order to obtain wanted samples. Purposed sampling is used with non-purposive sampling technique. Cronbach’s Alpha values, Regression Weights, Absolute, Incremental, Parsimony Fit Measurements, and Variables, Standardized Loading, α, Error, CR and EVA are within rule of thumbs. The research findings demonstrated that all proposed hypotheses are accepted. Reliability Advantages, Responsiveness Advantages, Assurance Capability, Empathy and Tangibles respectively show the positive significant as the antecedent of Green Society Satisfaction mediated by Collaborative Good Government Practices. This is to claim that government offices have deeply taken into consideration that good government practices is a must in delivering and offering services. Keywords: Reliability Advantages, Responsiveness Advantages, Assurance Capability, Empathy, Tangibles, Collaborative Good Government Practices, Green Society Satisfaction

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