scholarly journals KEADILAN PROSEDUR DAN KEPERCAYAAN WP TERHADAP OTORITAS PAJAK: ANALISIS MEDIASI KEPATUHAN PAJAK

2017 ◽  
Vol 4 (3) ◽  
Author(s):  
Riri Zelmiyanti
Keyword(s):  
Procedural Justice ◽  
Structural Equation ◽  
Tax Compliance ◽  
Partial Least Square ◽  
Least Square ◽  
Mediating Effect ◽  
Public Confidence ◽  
Analysis Tool ◽  
Validity And Reliability ◽  
Equation Modelling

The purpose of this is the influence of procedural justice on tax compliance through public confidence in the DJP. This study focus is on the SME sector because it would talk about PP 46 in 2013, and is expected to help policymakers in maximizing the potential taxation of SMEs. Based on this research, fairness heuristic theory argued that the procedural fairness of the tax authorities will increase taxpayer compliance. The study is also examine the mediating effect relationship justice against tax compliance procedures in the presence of public confidence in the tax authorities. This research is using survey, by distributing questionnaires to taxpayers SMEs. In this research there are validity and reliability test too. The analysis tool is use Structural Equation Modelling - Partial Least Square (PLS-SEM using software WarpPLS 3.0. P. For the conclude of the research is show that procedural justice effect on tax compliance. Hypothesis two in this study also supported that procedural justice effect on tax compliance through the existence of public confidence in the tax authorities.

scholarly journals ASPEK RELIGIUSITAS, SANKSI DAN KEPATUHAN PAJAK KENDARAAN BERMOTOR DI INDONESIA

AKUNTABILITAS ◽  
2019 ◽  
Vol 11 (2) ◽  
pp. 127-138
Author(s):  
Riri Zelmiyanti
Keyword(s):  
Significant Influence ◽  
Structural Equation ◽  
Tax Compliance ◽  
Partial Least Square ◽  
Least Square ◽  
Survey Method ◽  
P Value ◽  
Analysis Tool ◽  
Equation Modelling ◽  
Home Industries

The purpose of this research is to explore more thoroughly and detail about the influence of the value of religiosity, sanctions and compliance of vehicle tax in Indonesia. The research on tax compliance has been widely studied, but still not much study it from religiosity side and tax sanctions. Previously research is mostly done by personal taxpayer, companies and home industries. This research is conducted by survey method, distribution of questionnaries to vehicle taxpayer. Quantity of questionnaries which analyzed is 120 copies. Analysis tool is using “Structural Equation Modelling-Partial Least Square (SEM-PLS)” by WarpPLS 5.0 software. Based on result of research can be conclude that religiosity have significant influence to tax compliance. P- value <0.05 ?=0.25 so H1 can be proven. This research is also prove that sanctions have influence to tax compliance. P-value < 0.05 ?=0.42 so H2 can be proven. Influence of value of religiosity and sanction to tax compliance is about 33% and the rest is influenced by other variables. Therefore the considerasion to improve tax compliance from aspect of religiosity needs to be developed.

scholarly journals PENGARUH KETERLIBATAN KERJA TERHADAP KINERJA DENGAN PEMEDIASI KOMITMEN ORGANISASIONAL

2017 ◽  
pp. 3103
Author(s):  
Sebastianus Alexander Septiadi ◽  
Desak Ketut Sintaasih ◽  
I Made Artha Wibawa
Keyword(s):  
Organizational Commitment ◽  
Job Performance ◽  
Structural Equation ◽  
Job Involvement ◽  
Positive Influence ◽  
Equation Model ◽  
Partial Least Square ◽  
Least Square ◽  
Analysis Tool ◽  
Validity And Reliability

This study examined the effect of job involvement on job performance and organizational commitment as mediation. This study involved 135 respondents and using saturated sample which take all employee become a respondents. Likert Scale is used as a balanced assessment questionnaires and using validity and reliability for testing questionaires. The analysis tool in the research is Structural Equation Model (SEM) which using a variance-based approach with Partial Least Square (PLS) as well as to test the mediating variable VAF to testing. Result of study found that job involvement has a positive effect on organizational commitment and job performance at Defense of Ministry. Organizational commitment has positive influence on job performance at Pusat Keuangan and organizational commitment as Partial mediation proved directly affect the relationship between job involvement and job performance. can be given to the Defense of Ministry is increasing attention to the dimensions of salary, normative commitment, and discipline work as dimensions that have bad perception

scholarly journals Sosialisasi Perpajakan dan Pengetahuan Pajak Terhadap Kepatuhan Pajak

2020 ◽  
Vol 7 (01) ◽  
pp. 27-34
Author(s):  
Riri Zelmiyanti ◽  
Diah Amalia
Keyword(s):  
Structural Equation ◽  
Information Dissemination ◽  
Tax Compliance ◽  
Jel Classification ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Equation Modelling ◽  
Relationship Of ◽  
The Relationship

ABSTRACT       This study aims to examine tax information dissemination and tax knowledge on tax compliance. The method used in this study is a survey of taxpayers in Batam State Polytechnic. The analytical tool used is Structural Equation Modeling - Partial Least Square (SEM-PLS) using WarpPLS 6.0 software. H2 in this study is supported, tax socialization directly influences the significance of tax compliance P <0.01 with R2 value of 28%. Tax knowledge has an effect on tax compliance with a significance value of P <0.01 with R2 value of 0.27 so that it supports H2. Knowledge of taxation partially mediates the effect of taxation socialization on tax compliance, the form of partial mediation shows that knowledge is not the only mediator of the relationship of socialization to tax compliance but there are other mediators. ABSTRAK      Penelitian ini bertujuan untuk menguji sosialisasi perpajakan dan pengetahuan pajak terhadap kepatuhan pajak. Metode yang digunakan pada penelitian ini yaitu survei terhadap wajib pajak di lingkungan Politeknik Negeri Batam. Alat analisis yang digunakan Structural Equation Modelling - Partial Least Square (SEM-PLS) menggunakan software WarpPLS 6.0. H2 pada penelitian ini terdukung, sosialisasi perpajakan berpengaruh secara langsung terhadap kepatuhan pajak signifikansi P<0,01 dengan nilai R2 sebesar 28%. Pengetahuan pajak berpengaruh terhadap kepatuhan pajak nilai signifikansi P<0,01 dengan nilai R2 0,27 sehingga mendukung H2.  Pengetahuan perpajakan memediasi secara parsiel pengaruh sosialisasi perpajakan terhadap kepatuhan pajak, bentuk parsiel mediasi menunjukan bahwa pengetahuan bukan satu-satunya pemediasi hubungan sosialisasi terhadap kepatuhan pajak namun terdapat pemediasi lain. JEL Classification: H21, H25

scholarly journals Sosialisasi Perpajakan dan Pengetahuan Pajak Terhadap Kepatuhan Pajak

2020 ◽  
Vol 7 (01) ◽  
pp. 27-34
Author(s):  
Riri Zelmiyanti ◽  
Diah Amalia
Keyword(s):  
Structural Equation ◽  
Information Dissemination ◽  
Tax Compliance ◽  
Jel Classification ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Equation Modelling ◽  
Relationship Of ◽  
The Relationship

ABSTRACT       This study aims to examine tax information dissemination and tax knowledge on tax compliance. The method used in this study is a survey of taxpayers in Batam State Polytechnic. The analytical tool used is Structural Equation Modeling - Partial Least Square (SEM-PLS) using WarpPLS 6.0 software. H2 in this study is supported, tax socialization directly influences the significance of tax compliance P <0.01 with R2 value of 28%. Tax knowledge has an effect on tax compliance with a significance value of P <0.01 with R2 value of 0.27 so that it supports H2. Knowledge of taxation partially mediates the effect of taxation socialization on tax compliance, the form of partial mediation shows that knowledge is not the only mediator of the relationship of socialization to tax compliance but there are other mediators. ABSTRAK      Penelitian ini bertujuan untuk menguji sosialisasi perpajakan dan pengetahuan pajak terhadap kepatuhan pajak. Metode yang digunakan pada penelitian ini yaitu survei terhadap wajib pajak di lingkungan Politeknik Negeri Batam. Alat analisis yang digunakan Structural Equation Modelling - Partial Least Square (SEM-PLS) menggunakan software WarpPLS 6.0. H2 pada penelitian ini terdukung, sosialisasi perpajakan berpengaruh secara langsung terhadap kepatuhan pajak signifikansi P<0,01 dengan nilai R2 sebesar 28%. Pengetahuan pajak berpengaruh terhadap kepatuhan pajak nilai signifikansi P<0,01 dengan nilai R2 0,27 sehingga mendukung H2.  Pengetahuan perpajakan memediasi secara parsiel pengaruh sosialisasi perpajakan terhadap kepatuhan pajak, bentuk parsiel mediasi menunjukan bahwa pengetahuan bukan satu-satunya pemediasi hubungan sosialisasi terhadap kepatuhan pajak namun terdapat pemediasi lain. JEL Classification: H21, H25

scholarly journals Faktor-Faktor yang Mempengaruhi Kualitas Pembiayaan: Persepsi Pegawai BNI Syariah Semarang

2019 ◽  
Vol 9 (2) ◽  
pp. 134
Author(s):  
Ika Arista ◽  
Prabowo Yudo Jayanto
Keyword(s):  
Control Systems ◽  
Internal Control ◽  
Structural Equation Modelling ◽  
Random Sampling ◽  
Structural Equation ◽  
Accounting Information ◽  
Partial Least Square ◽  
Least Square ◽  
Analysis Tool ◽  
Equation Modelling

AbstractThe purpose of this research is to analyze the influence of financing fund adequacy, risk, credit assessment of 5C, accountability, internal control systems, and accounting information on financing quality at BNI Syariah Semarang. The population of this study is all employees of BNI Syariah Semarang which consist of 120 employees. Sampling technique used in this study is random sampling method. It uses the slovin’s formula and obtains 55 respondents. The technique of data analysis used in this study is Structural Equation Modelling-Partial Least Square (SEM-PLS) with analysis tool of SmartPLS 3.0. The results of this research showed that the adequacy of financing funds, credit assessment of 5C, accountability, and accounting information have a significant and positive impact on financing quality. While risk and internal control systems don’t have significant impact on financing quality AbstrakTujuan penelitian ini adalah untuk menganalisis pengaruh kecukupan dana pembiayaan, risiko, penilaian 5C Kredit, akuntabilitas, sistem pengendalian internal, dan informasi akuntansi terhadap kualitas pembiayaan pada BNI Syariah Semarang. Populasi penelitian ini adalah seluruh pegawai BNI Syariah Semarang yaitu sebanyak 120 pegawai. Metode pengambilan sampel yang digunakan adalah metode random sampling. Dengan menggunakan rumus slovin diperoleh sebanyak 55 responden. Teknik analisis menggunakan Structural Equation Modelling-Partial Least Square (SEM-PLS) dengan alat analisis SmartPLS 3.0. Hasil penelitian menyatakan bahwa kecukupan dana pembiayaan, penilaian 5C kredit, akuntabilitas, dan informasi akuntansi berpengaruh positif dan signifikan terhadap kualitas pembiayaan. Sedangkan risiko dan sistem pengendalian internal tidak berpengaruh signifikan terhadap kualitas pembiayaan  

Analysis of Natural Resources and Environment, Politico-Economic Conditions and their influences on Tourist Behavioural Intentions in Hunza: Mediating effect of Tourist Satisfaction

2020 ◽  
Vol 4 (4) ◽  
pp. 55-74
Author(s):  
Faqeer Muhammad ◽  
Kifayat Ullah ◽  
Rehmat Karim
Keyword(s):  
Natural Resources ◽  
Structural Equation ◽  
Positive Impact ◽  
Partial Least Square ◽  
Least Square ◽  
Mediating Effect ◽  
Economic Conditions ◽  
Primary Data ◽  
Equation Modeling ◽  
Tourist Satisfaction

This study aims to explore the influence of Natural Resources and Environment (NRE), Politico-Economic Conditions (PEC) on Tourist Behavioral Intension (TBI) in Hunza, Pakistan. The study further investigates the mediating role of Tourist Satisfaction (TS) on the given variables. Partial Least Square Structural Equation Modeling (PLS-SEM) technique has been applied to conceptualize the research frame and to test the proposed hypotheses. Primary data was collected by using convenient sampling technique for analysis from 220 tourists who visited tourism nucleus sites of Hunza. The finding of the study reveals that Natural resources and Environment, Politico-and Economic Conditions have a significant positive impact on Tourist’s Behavioral Intensions. Moreover, Tourist’s Satisfaction partially mediates the positive relationships among Natural Resources and Environment, Political & Economic Conditions and Tourist’s Behavioral Intensions. The findings of the study extend the understanding that presence of natural resources along with healthy environment and stable political & economic conditions of a destination are the key determinants for sustainable tourism development.

An Examination of Innovation Capabilities and Corporate Reputation in Banking Sector

2021 ◽  
pp. 227868212110451
Author(s):  
Jalal Rajeh Hanaysha
Keyword(s):  
United Arab Emirates ◽  
Corporate Reputation ◽  
Structural Equation ◽  
Banking Sector ◽  
Partial Least Square ◽  
Least Square ◽  
Marketing Innovation ◽  
Equation Modelling ◽  
Business Practitioners ◽  
Positive Effect

The aim of this study was to investigate the effect of innovation capabilities on corporate reputation in banking sector. A quantitative method was used for collecting the data and fulfilling the stated objective. Specifically, the data were collected from 188 employees in banking sector in the United Arab Emirates. The analysis for the collected data was conducted using the partial least square-structural equation modelling (PLS-SEM) approach. The findings indicated that product innovation as well as service innovation have significant positive impacts on corporate reputation. The results also confirmed that process innovation has a positive effect on corporate reputation. Finally, the outcomes verified that marketing innovation has a significant impact on corporate reputation. The results confirm the significance of innovation capabilities in enabling business practitioners in the banking sector to improve their businesses reputations and thrive in today’s dynamic market environment.

Antecedents of switching intention in the mobile telecommunications industry

2018 ◽  
Vol 30 (4) ◽  
pp. 1087-1111 ◽  
Author(s):  
Farzana Quoquab ◽  
Jihad Mohammad ◽  
Norjaya Md Yasin ◽  
Nor Liza Abdullah
Keyword(s):  
Customer Satisfaction ◽  
Structural Equation ◽  
Telecommunications Industry ◽  
Switching Cost ◽  
Partial Least Square ◽  
Least Square ◽  
Mediating Effect ◽  
Loyalty Programs ◽  
Content Type

Purpose This study sheds some light on factors that affect customer switching intention in the Malaysian mobile phone service industry. More particularly, the purpose of this paper is to examine the effect of service quality (SQ), customer satisfaction, switching cost and consumer innovativeness (CI) on service switching intention (SWI); the mediating role of customer satisfaction; and the moderating role of service switching cost on the relationship between CI and SWI. Design/methodology/approach Data were collected using a self-administered questionnaire survey that yielded 535 responses. Using structural equation modelling approach, the partial least square software, version 3 was utilised to test the study hypotheses. Findings Results reveal that customer satisfaction, service switching cost and CI directly affect SWI. However, no significant relationship was found between SQ and SWI. Again, data supported the mediating effect of customer satisfaction as well as the moderating effect of service switching cost. Research limitations/implications It is expected that the findings from this study will enable policymakers, managers and marketers to formulate better strategies and effectively implement loyalty programs, preventing their customers from switching. Originality/value This study contributes to the existing literature by testing switching costs as the quasi moderator. Moreover, this is a pioneer study to consider CI as the antecedent of SWI.

scholarly journals Pengaruh Beban Kerja terhadap Kinerja Karyawan PT. Bank Rakyat Indonesia (persero) Tbk Cabang Krekot

2016 ◽  
Vol 6 (1) ◽  
pp. 34
Author(s):  
Yudha Adityawarman ◽  
Bunasor Sanim ◽  
Bonar M Sinaga
Keyword(s):  
Structural Equation Modelling ◽  
Structural Equation ◽  
Partial Least Square ◽  
Least Square ◽  
Chi Square ◽  
Equation Modelling

<p class="Paragraf">Beban kerja sangat penting bagi sebuah perusahaan.Dengan pemberian beban kerja yang efektif perusahaan dapat mengetahui sejauh mana karyawannya dapat diberikan beban kerja yang maksimal dan sejauh mana pengaruhnya terhadap kinerja perusahaan itu sendiri.Tujuan dari penelitian ini adalah untuk mengetahui pengaruh beban kerja terhadap kinerja karyawan Bank Rakyat Indonesia (persero) Tbk Cabang Krekot. Data diperoleh dari 127 responden, uji chi square digunakan untuk mengetahui sikap responden terhadap variabel beban kerja dan kinerja berdasarkan faktor demografik. Hasil uji chi square menunjukan adanya perbedaan sikap berdasarkan demografik responden. Hasil analisis rank spearman menunjukan bahwa variabel beban kerja memiliki korelasi dengan variabel kinerja, sementara untuk sub variabel lainnya saling memiliki korelasi namun tingkat korelasinya rendah. Untuk mengetahui pengaruh beban kerja terhadap kinerja kerja karyawan Bank Rakyat Indonesia Cabang Krekot digunakan teknik analisis statistika <em>Structural Equation Modelling</em> berbasis <em>variance</em> dengan Metode <em>Partial Least Square (PLS)</em>, hasil analisis menunjukan bahwa beban kerja berpengaruh positif dan signifikan secara langsung terhadap kinerja Karyawan BRI Cabang Krekot pada tingkat signifikansi 5% (p = 0.10882), maka hipotesis awal terima Ho dengan t hitung 13.45 lebih besar dari t tabel 1.96</p>Kata kunci: beban kerja, kinerja karyawan, Bank Rakyat Indonesia (persero) Tbk, pengaruh, cabang krekot

scholarly journals PENGARUH IKLIM KOMUNIKASI ORGANISASI TERHADAP KEPUASAN KOMUNIKASI

2019 ◽  
Vol 4 (1) ◽  
pp. 12
Author(s):  
Rahmah Ramadhani Sianturi ◽  
Uud Wahyudin ◽  
Asep Suryana
Keyword(s):  
Organizational Communication ◽  
Structural Equation Modelling ◽  
Random Sampling ◽  
Structural Equation ◽  
Partial Least Square ◽  
Communication Satisfaction ◽  
Least Square ◽  
Stratified Random Sampling ◽  
Communication Climate ◽  
Equation Modelling

ABSTRACTThe organizational communication climate is created through the interaction and communication between members of the organization. When there is a change in the organization, the atmosphere or climate of communication created also changes. This certainly will have an impact on communication satisfaction felt by members of the organization. This study aims to determine how much influence the organizational communication climate has on communication satisfaction on employees of Bappenda City of Cimahi. This study uses the positivistic paradigm with quantitative research methods through the analysis of Structural Equation Modeling - Partial Least Square analysis. Respondents in this study were 66 employees with sampling techniques using Disproportionate Stratified Random Sampling. The results of the study showed that the organizational communication climate had a significant effect on communication satisfaction felt by Cimahi City Bappenda employees with a contribution of 45.10 percent. Overall the dimensions of an organization's communication climate are able to reflect well and have an influence on communication satisfaction.Keywords: communication, organizational communication, organizational communication climate, communication satisfaction, structural equation modelling.ABSTRAKIklim komunikasi organisasi tercipta melalui adanya interaksi dan komunikasi antar anggota organisasi. Ketika terjadi perubahan dalam organisasi, maka suasana atau iklim komunikasi yang diciptakan pun turut berubah. Hal ini tentu akan berdampak pada kepuasan komunikasi yang dirasakan oleh anggota organisasi. Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh iklim komunikasi organisasi terhadap kepuasan komunikasi pada Bappenda Kota Cimahi. Penelitian ini menggunakan paradigma positivistik dengan metode penelitian kuantitatif melalui uji analisis Structural Equation Modelling – Partial Least Square. Responden pada penelitian ini ialah sebanyak 66 pegawai dengan teknik penarikan sampel menggunakan Disproportionate Stratified Random Sampling. Hasil penelitian menunjukkan bahwa iklim komunikasi organisasi berpengaruh signifikan terhadap kepuasan komunikasi yang dirasakan oleh pegawai Bappenda Kota Cimahi dengan kontribusi sebesar 45,10 persen. Secara keseluruhan dimensi iklim komunikasi organisasi mampu merefleksikan dengan baik dan memberikan pengaruh pada kepuasan komunikasi.Kata Kunci: komunikasi, komunikasi organisasi, iklim komunikasi organisasi, kepuasan komunikasi, structural equation modelling.

Sign in / Sign up

Export Citation Format

Share Document