scholarly journals Knowledge of Fraud and Taxpayer Compliance

JEJAK ◽  
2017 ◽  
Vol 10 (2) ◽  
pp. 385-397
Author(s):  
Sigit Handoyo ◽  
Hardhika Maghribi Candrapuspa
Keyword(s):  
Service Quality ◽  
Structural Equation Model ◽  
Structural Equation ◽  
Sampling Method ◽  
Equation Model ◽  
Analytical Tool ◽  
Sample Collection ◽  
Collection Method ◽  
Convenience Sampling ◽  
Positive Effect

Fraud is a unique crime committed by many people in various activities including in the tax sector that resulted in losses to the state. A research conducted in 2015 aimed at examining the factors that influence the taxpayer compliance in paying taxes with knowledge of fraud as a moderating variable. This research used Banguntapan city taxpayers as respondents. Sample collection method in this research used the convenience sampling method. The analytical tool used is Structural Equation Model (SEM) with the help of SmartPLS software. The results of this research prove that tax sanctions, service quality, and tax penalties have a positive effect on taxpayer compliance. The results of this research also prove that taxpayer knowledge does not positively affect the taxpayer compliance and also prove that the taxpayer interaction and knowledge of fraud have a positive effect on their tax paying compliance. So the implications of this research expect that tax authorities can apply tax laws in which including sanctions and taxes penalties evenly in each level of the taxpayers and improvement of services in the field of taxation in the form of provision of information to the taxpayers.Fraud is a unique crime committed by many people in various activities including in the tax sector that resulted in losses to the state. A research conducted in 2015 aimed at examining the factors that influence the taxpayer compliance in paying taxes with knowledge of fraud as a moderating variable. This research used Banguntapan city taxpayers as respondents. Sample collection method in this research used the convenience sampling method. The analytical tool used is Structural Equation Model (SEM) with the help of SmartPLS software. The results of this research prove that tax sanctions, service quality, and tax penalties have a positive effect on taxpayer compliance. The results of this research also prove that taxpayer knowledge does not positively affect the taxpayer compliance and also prove that the taxpayer interaction and knowledge of fraud have a positive effect on their tax paying compliance. So the implications of this research expect that tax authorities can apply tax laws in which including sanctions and taxes penalties evenly in each level of the taxpayers and improvement of services in the field of taxation in the form of provision of information to the taxpayers.

scholarly journals Determinan Kepatuhan Wajib Pajak UMKM Di Kabupaten Kudus

2021 ◽  
Vol 16 (1) ◽  
pp. 15-28
Author(s):  
Nita Andriyani Budiman ◽  
Firda Novi Antika ◽  
Sri Mulyani
Keyword(s):  
Service Quality ◽  
Statistical Method ◽  
Structural Equation Model ◽  
Structural Equation ◽  
Sampling Method ◽  
Tax Compliance ◽  
Equation Model ◽  
Compliance Costs ◽  
Financial Conditions ◽  
Positive Effect

The purpose of this study was to determine the effect of tax officer service quality, tax sanctions, tax compliance costs, tax socialization, and financial conditions on taxpayer compliance at MSMEs in Kudus Regency. The population used in this study were the owners of MSME in Kudus Regency, amounting to 14,941 MSMEs. The sampling method used purposive sampling to obtain 185 respondents. The statistical method used is the Structural Equation Model with processing assistance using Amos 24. The result of the study show that tax officer service quality, tax sanctions, and tax sosialization have a positive effect on taxpayer compliance, while tax compliance costs and financial conditions does not affect on taxpayer compliance.   Keywords: Tax officer service quality, tax sanctions, tax compliance costs, tax sosialization, financial conditions, and taxpayer compliance

scholarly journals Pengaruh Kualitas Layanan Terhadap Citra Destinasi Desa Wisata Ketingan Dengan Electronic Word of Mouth Sebagai Variabel Pemediasi

2019 ◽  
Vol 10 (2) ◽  
Author(s):  
Chriswardana Bayu Dewa
Keyword(s):  
Service Quality ◽  
Structural Equation Model ◽  
Structural Equation ◽  
Word Of Mouth ◽  
Sample Selection ◽  
Equation Model ◽  
Destination Image ◽  
Research Subjects ◽  
Probability Sampling ◽  
Positive Effect

Abstract- Ketingan Tourism Village is located in Tirtoadi Village, Mlati, Sleman, Yogyakarta which has the potential as one of the village's tourist destination destinations in Yogyakarta. However, the development of the village tourism is still not optimal, especially in terms of product socialization and marketing strategies that have not been prospective, so there needs to be an effort to increase the attractiveness of village tourism.This research presents that, there are many other factors that can influence consumer decisions in traveling, but the source of individual information turns out to be the main influence that shapes one's perception in visiting a tourist area. The research subjects are tourists who are members of the Yogyakarta backpacker facebook group. The sample selection uses a non-probability sampling method consisting of 120 people. Hypotheses are tested using Structural Equation Model (SEM). This study found that service quality has a positive effect on e-word of mouth, e-word of mouth has a positive effect on destination image, service quality has a positive effect on destination image and e-word of mouth can fully mediate a positive relationship between service quality with image destination. Keyword: Service Quality, Destination Image, e-Word of Mouth Abstrak - Desa Wisata Ketingan terletak di Desa Tirtoadi, Mlati, Sleman, Yogyakarta memiliki potensi sebagai salah satu tujuan destinasi obyek wisata desa yang ada di Yogyakarta. Akan tetapi pengembangan desa wisata tersebut masih belum maksimal khususnya dalam hal sosialisasi produk dan strategi pemasaran yang belum prospektif sehingga perlu adanya upaya untuk meningkatkan daya tarik wisata desa. Penelitian ini menyajikan bahwa, banyak sekali faktor lain yang dapat mempengaruhi keputusan konsumen dalam berwisata, tetapi sumber informasi individual ternyata menjadi pengaruh utama yang membentuk persepsi seseorang dalam mengunjungi suatu daerah wisata. Subyek penelitian adalah para wisatawan yang tergabung dalam grup facebook backpacker Yogyakarta. Pemilihan sampel menggunakan metode non-probability sampling  yang terdiri dari 120 orang. Hipotesis diuji dengan menggunakan Structural Equation Model (SEM). Penelitian ini menemukan bahwa kualitas pelayanan berpengaruh positif terhadap e-word of mouth, e-word of mouth berpengaruh positif terhadap citra destinasi, kualitas layanan berpengaruh positif terhadap citra destinasi dan e-word of mouth secara penuh dapat memediasi hubungan positif antara kualitas layanan terhadap citra destinasi.Kata Kunci: Kualitas Layanan, Citra Destinasi, e-Word of Mouth

scholarly journals PENGARUH HARGA, PROMOSI DAN KUALITAS PELAYANAN TERHADAP BRAND IMAGE GRAB DENGAN KEPUASAN KONSUMEN

2021 ◽  
Vol 10 (1) ◽  
pp. 82
Author(s):  
Ida Bagus Putra Pradnyana ◽  
I Gusti Ngurah Putra Suryanata
Keyword(s):  
Customer Satisfaction ◽  
Service Quality ◽  
Structural Equation Model ◽  
Structural Equation ◽  
Sampling Method ◽  
Brand Image ◽  
Equation Model ◽  
Test Results ◽  
Price Promotion ◽  
Analysis Technique

The purpose of this study was to determine the effect of price, promotion and service quality and customer satisfaction on brand image. The population in this study are people in Denpasar City who use the Grab application. The number of samples obtained is 100 respondents using the Lemeshow formula, which has been determined by the non-probability sampling method, namely incidental sampling. The analysis technique used is the statistical method of Structural Equation Model (SEM). The test results show that the variables of price, promotion, service quality and customer satisfaction have an effect on brand image. Keywords: price, promotion, service quality, customer satisfaction, brand image  

scholarly journals PENGARUH PRODUCT QUALITY, SERVICE QUALITY, IMAGE TERHADAP LOYALTY MELALUI SATISFACTION PADA RESTORAN SUNDA DI JAKARTA

2014 ◽  
Vol 7 (1) ◽  
pp. 177
Author(s):  
Dessy Pirbadi
Keyword(s):  
Service Quality ◽  
Product Quality ◽  
Key Words ◽  
Structural Equation Model ◽  
Structural Equation ◽  
Equation Model ◽  
Quality Service ◽  
Quality Image ◽  
Convenience Sampling ◽  
The Impact

<p><span><em>Number of Sunda Restaurant’s consumer in the year of 2009 and 2012 are decreasing although the </em><span><em>number of restaurant is increasing. This research test the impact of Product quality, Service quality, </em><span><em>and Image through Satisfaction into consumer’s Loyalty by using Convenience Sampling with 200 </em><span><em>respondents who have visited and eat in Sunda Restaurant in Jakarta at least twice in the last six</em><br /><span><em>months. Tool used to analyze the data is Structural Equation Model (SEM) through AMOS software </em><span><em>ver. 18.00. Result shows that Product quality, Service quality, Image, and Satisfaction have positive </em><span><em>impact to Loyalty.</em></span></span></span></span></span></span></span></p><p><span><span><span><span><span><span><span><em></em><br /><strong><em>Key words: </em><em>Product quality, Service quality, Image, Satisfaction, Loyalty</em></strong></span></span></span></span></span><br /></span></span></p>

scholarly journals The Herding and Overconfidence Effect on the Decision of Individuals to Invest Stocks

2020 ◽  
Vol 3 (4) ◽  
Author(s):  
Herlina Herlina ◽  
◽  
Bram Hadianto ◽  
Jacinta Winarto ◽  
Niken Angginia Nastiti Suwarno
Keyword(s):  
Structural Equation Model ◽  
Random Sampling ◽  
Structural Equation ◽  
Online Survey ◽  
Sampling Method ◽  
Response Rate ◽  
Simple Random Sampling ◽  
Equation Model ◽  
Christian University ◽  
Positive Effect

Investors should reasonably transact their stocks. Unfortunately, not all of them are cogent. They make decisions based on some people's suggestions, such as friends, colleagues, family members, and overconfidence. This study attempts to test and analyze the effect of overconfidence and herding on investors' decision to transact their stocks. This study's population is the investors in the investment gallery, becoming the partner of PT Sinar Mas Sekuritas, in Maranatha Christian University. The investors become the samples taken by a simple random sampling method, and their number is calculated by the Slovin formula with the 10% border of inaccuracy. Based on this formula, the total investors are 74. Unfortunately, only 50 investors participate in this online survey; therefore, the response rate is 67.57%. Consequently, the structural equation model (SEM) based on variance suits the method to test data. After examining two proposed hypotheses, overall, this study concludes that overconfidence is the only determinant having a positive effect on the decision to invest.

scholarly journals Factors That Affect Taxpayer's Will To Follow Tax Amnesty Program

2018 ◽  
Vol 22 (3) ◽  
pp. 454
Author(s):  
Nanik Ermawati, Zaenal Afifi
Keyword(s):  
Structural Equation Model ◽  
Structural Equation ◽  
Sampling Method ◽  
Sampling Technique ◽  
Equation Model ◽  
Partial Least Square ◽  
Least Square ◽  
Testing Hypotheses ◽  
Tax Amnesty ◽  
Convenience Sampling

The purpose of this study is to analyze the factors that influence the willingness of taxpayers to take part in tax amnesty. The type of research used in this research is explanatory research which is testing hypotheses. The population used is an individual taxpayer at KPP Pratama Pati. The sampling technique used was convenience sampling method. The test equipment used is the Structural Equation Model (SEM) approach using an alternative method of Partial Least Square (PLS). The results showed that 1). the perception of taxpayers regarding tax amnesty does not affect the willingness of taxpayers to follow tax amnesty, 2). Taxpayer perception regarding tax amnesty does not affect the awareness of taxpayers, 3). The perception of taxpayers regarding tax amnesty does not affect tax knowledge, 4). The awareness of taxpayers influences the willingness of taxpayers, following tax amnesty, 5). Knowledge of taxation does not affect the willingness of taxpayers to take tax amnesty. 

scholarly journals The effect of e-service quality and after-sales e-service quality on e-satisfaction

2021 ◽  
Vol 9 (3) ◽  
pp. 1137-1155
Author(s):  
Kamil Çelik
Keyword(s):  
Factor Analysis ◽  
Service Quality ◽  
Random Sampling ◽  
Structural Equation ◽  
Sampling Method ◽  
Equation Model ◽  
Survey Method ◽  
System Availability ◽  
Confirmatory Factor ◽  
Positive Effect

This study investigates the effects of e-service quality and after-sales e-service dimensions of e-commerce sites on customers' e-satisfaction. E-commerce site hepsiburada.com operating in Turkey, was selected as an example for their e-commerce website. The survey method collected the data, and 417 hepsiburada.com customers reached by random sampling method were included in the study. E-S-QUAL and E-RecS-QUAL scales were used to measure the concepts of e-service quality and after-sales e-service quality. The data were analyzed by confirmatory factor analysis and structural equation model. According to the analysis findings, system availability, fulfilment, responsiveness, and compensation had a significant and positive effect on e-satisfaction, and efficiency, privacy, and contact have no significant and positive effect on e-satisfaction. The findings were interpreted, and suggestions were provided.

scholarly journals Pengaruh Generativity, Experience Expectation dan Motivation Terhadap Visit Intention Pada Museum Mojopahit Mojokerto

2021 ◽  
Vol 3 (1) ◽  
pp. 97-106
Author(s):  
Jeffry Andreanto Ferdian ◽  
Erna Andajani ◽  
Siti Rahayu
Keyword(s):  
Data Processing ◽  
Structural Equation Model ◽  
Structural Equation ◽  
Equation Model ◽  
Primary Data ◽  
Sampling Techniques ◽  
Significant Positive Effect ◽  
Museum Data ◽  
Convenience Sampling ◽  
Positive Effect

This research aims to determine the effect of generativity, experience expectation, and motivation on visit intention. The object that we use here is Mojokerto Mojopahit Museum. Data processing was carried out using the IBM SPSS 24 program, in addition, researchers used IBM AMOS 22 which will be used for the SEM method or Structural Equation Model. The data in this study will use primary data obtained from online questionnaires. Respondents in this study were 200 people who have an interest in coming to the Mojopahit Museum in Mojokerto and have a generative nature. Sampling used non-probability sampling techniques and convenience sampling. The results of this study will indicate a significant positive effect of generativity on experience expectation, then experience expectation on motivation, and the influence of motivation on visit intention at the Mojopahit Museum in Mojokerto.

scholarly journals ANALYSIS OF BEHAVIOR USING E-MONEY WITH A TAM APPROACH (TECHNOLOGY ACCEPTANCE MODEL)

2020 ◽  
Vol 10 (1) ◽  
pp. 24
Author(s):  
Indah Retno Wulandari ◽  
Sumadi Sumadi
Keyword(s):  
Technology Acceptance ◽  
Structural Equation ◽  
Sampling Method ◽  
Equation Model ◽  
Significant Positive Effect ◽  
Island Region ◽  
Convenience Sampling ◽  
Acceptance Model ◽  
Positive Effect ◽  
Influence Behavior

E-money is a non-cash electronic payment instrument that is currently growing rapidly in Indonesia. Based on Bank Indonesia data, there are already 39 banking and non-bank companies that have obtained permits to issue e-money products. This study aims to determine and analyze perceptions of the benefits of attitudes, perceptions of ease of attitudes, levels of trust in interests, attitudes affect interests, and interests influence behavior using E-Money.The population in this study were all e-money users in the Java Island region. Samples taken in this study are some e-money users in the Java Island region, amounting to 200 respondents. Sampling using non-probability techniques with convenience sampling method and research models were analyzed using Structural Equation Model (SEM), using the help of AMOS software.The results of this study indicate that the perception of benefits has a significant positive effect on attitude, the perception of ease has a significant positive effect on attitude, the level of trust has a significant positive effect on interest, attitude has a significant positive effect on interest and interest has a significant positive effect on behavior using e-money.

scholarly journals Determinan Minat Pembelian Pada Pemain Clash Of Clans Di Jakarta

2021 ◽  
Vol 3 (3) ◽  
pp. 601
Author(s):  
Berli Hober ◽  
Cokki Cokki
Keyword(s):  
Structural Equation Model ◽  
Purchase Intention ◽  
Structural Equation ◽  
Sampling Method ◽  
Equation Model ◽  
Least Square ◽  
Mobile Game ◽  
Convenience Sampling

The purpose of this study was to examine the effect of Playfulness, price, reward on mobile game loyalty and in-app purchase intention and to test mobile game loyalty as a mediation between playfulness, price, reward and in-app purchase intention. The population of this research is 150 Clash of Clans players in Jakarta. Convenience sampling method was used by distributing online questionnaires which were then processed using Patrial Least Square-Structural Equation Model (PLS-SEM). The results of this study are playfulness, price, and reward can affect mobile game loyalty, then price, and rewards can affect in-app purchase intention. Playfulness cannot influence in-app purchase intention but can have an influence when through mobile game loyalty mediation. Price and rewards can influence in-app purchase intention through mobile game loyalty mediation.Tujuan dari penelitian ini adalah untuk menguji pengaruh kesenangan, harga, penghargaan terhadap loyalitas game seluler dan minat pembelian dalam aplikasi serta menguji loyalitas game seluler sebagai mediasi antara kesenangan, harga, penghargaan dengan minat pembelian dalam aplikasi. Populasi dari penelitian ini adalah 150 pemain Clash of Clans di Jakarta. Metode convenience sampling digunakan dengan menyebarkan kuesioner secara online yang kemudian diolah menggunakan Patrial Least Square-Structural Equation Model (PLS-SEM). Hasil dari penelitian ini adalah kesenangan, harga, dan penghargaan dapat mempengaruhi loyalitas game seluler, kemudian harga, dan penghargaan dapat mempengaruhi minat pembelian dalam aplikasi. Kesenangan tidak dapat mempengaruhi minat pembelian dalam aplikasi tetapi dapat memiliki pengaruh ketika melalui mediasi loyalitas game seluler. Harga dan penghargaan dapat mempengaruhi minat pembelian dalam aplikasi melalui mediasi loyalitas game seluler.

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