scholarly journals The Influence of Nationalism's Attitude and Tax Morals on Taxpayer Compliance through Tax Awareness

2022 ◽  
Vol 14 (1) ◽  
pp. 1
Author(s):  
Sihar Tambun ◽  
Ani Haryati

The purpose of this study was to examine the direct effect of nationalism and tax morale on tax awareness. As well as testing the effect of the two independent variables on taxpayer compliance through tax awareness. The research method used is quantitative with data collection techniques through questionnaire, method in taking samples using the hair method, namely the number respondent 5 – 10 times the number of indicators. The results of the sample obtained are 180 respondents with the status of Taxpayers. The sample was tested for validity and reliability testing and tested the hypothesis through the Smarts PLS software application. The results of hypothesis testing prove that there is a significant direct effect on nationalism and tax morale on tax awareness, a significant direct effect on tax awareness on taxpayer compliance, and a significant indirect effect on nationalism and tax morale attitudes on taxpayer compliance. Tax through tax awareness. From this research it can be concluded that when the Government will. To increase tax awareness, the first strategy that must be improved is tax morale, then the attitude of nationalism. And to increase taxpayer compliance through tax awareness, the first strategy that must be improved is tax morale, then nationalism.

2018 ◽  
Vol 2 (2) ◽  
pp. 307-316
Author(s):  
Rahayu Saputri ◽  
Nur Rahmah Andayani

  Abstrak   Penelitian pengaruh kepemimpinan dan motivasi kerja bertujuan untuk  untuk menguji pengaruh kepemimpinan dan motivasi kerja terhadap kinerja pegawai baik secara parsial maupun simultan pada PT Cladtek Bi-Metal Manufacturing Batam. Data penelitian dikumpulkan dengan menggunakan metode kuesioner dan analisis data yang digunakan adalah analisis regresi linier berganda menggunakan uji F dan uji T. Pengambilan data dengan menggunakan sensus, sehingga data diambil dari seluruh populasi. Variabel independen terdiri dari kepemimpinan dan motivasi kerja, dan variabel dependennya adalah kinerja pegawai. Penelitian ini dilakukan dengan menguji validitas dan reliabilitas instrument, selanjutnya data dianalisis dan diuji menggunakan Uji F dan Uji t. Hasil penelitian menunjukkan bahwa secara parsial variabel kepemimpinan berpengaruh negatif dan tidak signifikan terhadap kinerja karyawan, dan variabel motivasi kerja berpengaruh positif dan signifikan terhadap kinerja karyawan.  Sedangkan secara simultan variabel kepemimpinan dan variabel motivasi kerja berpengaruh positif dan signifikan terhadap kinerja karyawan. Kata kunci : Kepemimpinan, Motivasi Kerja, Kinerja Pegawai   Abstract   Research influence of leadership and work motivation aims to to test the influence of leadership and work motivation on employee performance either partially or simultaneously at PT Cladtek Bi-Metal Manufacturing Batam. Research data collected by using questionnaire method and data analysis used is multiple linear regression analysis using F test and T test. Intake of data by using census, so that data is taken from entire population. Independent variables consist of leadership and work motivation, and the dependent variable is employee performance. This study was conducted by testing the validity and reliability of the instrument, then the data were analyzed and tested using F Test and T Test. The results showed that the leadership of the influential variables are partially negative and insignificant against the performance of employees, and work motivation variables positive and significant effect on performance of employees.  While simultaneously variable leadership and motivational variables work a positive and significant effect on performance of employees. Keywords: Leadership, Work Motivation, Employee Performance  


2018 ◽  
Vol 1 (2) ◽  
pp. 7-11
Author(s):  
Agusta Dian Ellina ◽  
Suwarno Suwarno ◽  
Alfian Fawzi

The research was distributed by drug services granting conditions up to this moment there are still many problems. As for the problem of the research is "whether the compliance of nurses in identifying influence on accuracy in the service of dispensing". Aim of this research is to know the level of compliance officers perform identification before providing the service of medicine, knowing compliance do identification relationship and analyze correctness of granting of service remedy with precision identification in "Darmayu" general hospital Ponorogo. In this study data collected through questionnaire method against 40 people the respondents admitted in "Darmayu" general hospital using the accidental method, Ponorogo for knowing the responses of respondents to each variable. Then conducted an analysis of the data obtained in the form of quantitative analysis. Quantitative analysis includes the test validity and reliability, as well as test the correlation of Phi. Of research results, data the respondents obtained shows that the level of accuracy of the perwat in the service of the drug still has not been fullest is demonstrated from 40 respondents, there were 22 stating the precision. Likewise, the level of compliance of nurses in conducting identification is still lacking, from 40 respondents, 14 respondents declared not obedient in doing identification. The results of the analysis of the compliance officers do get that the identification of the effect on the precision in the service of medicine. Hypothesis testing using the test correlation of Phi showed that independent variables examined is proven to significantly affect the dependent variable. Patient safety incidents can be prevented by the presence of the nurse in conducting compliance identification as well as precision in running the SOP. Sosiaisasi and high awareness of nurses on the importance of obedience and compliance in carrying out procedures will greatly affect the success of a service to patients at home sick.


2018 ◽  
Vol 8 (2) ◽  
pp. 42-50
Author(s):  
Moh. Hudi Setyobakti

Village apparatus is an important factor in the running of the government process in the village. Therefore an analysis is needed to determine the factors that affect the performance of the village apparatus. There are two independent variables in this study, namely; work ethic and work discipline. In the process this study uses village tools in Lumajang District as a population with 64 respondents. Furthermore, for data analysis techniques using multiple linear regression analysis, the results of the analysis show that both work ethic and motivation have a significant effect on the performance of the village apparatus. This is supported by the coefficient of determination of 73.4% so that only 26.6% remains for other variables that affect the performance of village equipment. This research is expected to contribute to the development of studies in management science, especially human resource management so that it can become a reference to further research.


2020 ◽  
Vol 6 (2) ◽  
pp. 211
Author(s):  
Fatoni Imam Wibowo ◽  
Utik Bidayati

This study aims to determine the effect of emotional intelligence leaders, satisfaction, and organizational environment both partially and together towards the loyalty of the management of the Faculty Student Organization Economics of Ahmad Dahlan University Yogyakarta 2014/2015 period. This research is a quantitative research. Data collection with using a questionnaire method (questionnaire) that has been tested for validity and reliability, while data analysis is done using analysis multiple linear regression. The subjects of this research are all organizational management there are 153 students of the Faculty of Economics with engineering sampling using purposive sampling method, so the amount the sample used was 106 administrators. The results showed that: 1) Emotional intelligence of leaders no significant effect on the loyalty of the board. 2) Satisfaction no significant effect on the loyalty of the board. 3) Organizational environment positive and significant effect on the loyalty of the board shown from the results of the t test of 2.163 with a significance of 0.033. 4) Intelligence emotional leaders, satisfaction, and organizational environment together significant effect on the loyalty of the board, this is indicated from the results F test count of 12.273 with a significance of 0,000 and can be written with regression equation Y = -1,431 + 0,126𝑋1 + 0,181𝑋2 + 0,276𝑋 3. With big influence of 26.5%, while the remaining 73.5% is influenced by other independent variables are not observed.


2019 ◽  
Vol 7 (1) ◽  
pp. 1230-1243
Author(s):  
Subin Putsom

Introduction: The satisfaction of personal income tax payment is a very important to all people who pay income from their salary. The aims of study is to study the relationship between four independent variables (understanding, feeling, thinking, and behavior) toward satisfaction of personal income tax payment. Method: The population in this study is people who pay the personal income tax. Data was collected through a questionnaire from respondents of 233 out of 358 people in Muak Lek Municipal. The authors tested validity and reliability through IOC, pilot study, and Cronbach’s Alpha. The statistical analysis in this study consists of Descriptive, Correlation, and Regression. Four independent variables are namely; understanding, feeling, thinking, and behavior but only two independent variables (thinking and behavior) are significant positively related to satisfaction of personal income tax payment (See Figure 1). Results: The result shown thinking and behavior are related to satisfaction However, in understanding and feeling variables are not related to satisfaction of personal income tax payment which is dissimilar from prior study because understanding and feeling variables not significant (See Table 1). Discussion: This result shed a new insight of knowledge in new independent variables that relate to satisfaction of person who paid personal income tax in the context of Muak Lek Municipal. Implications of the study are discussed, together with limitations and suggestions for future research.


2018 ◽  
Vol 13 (2) ◽  
pp. 165-186
Author(s):  
Yunita Indriany

The influence of organizational culture and work ethos against the quality of student services (LP3I Polytechnic Case Study in Jakarta, Campus Cibinong) This study aims to how much influence organizational culture, work ethic on the level of customer satisfaction. The sampling method used is Proportionate random sampling. The sample in this study follows the formula of Slovin, or as many as 80 students and 21 staff employees. The data that have met the test of validity and reliability testing further processed to generate a regression equation of Y = X1 + 0.025 0.457+ 0678 X2, where Y is the variable quality of student services, organizational culture is a variable X1 and X2 are variables work ethic. Hypothesis testing using t-test showed that each of the independent variables studied was shown to significantly affect the dependent variable partially on the quality of student services. Then through the F test can be seen that the two independent variables were examined simultaneously shown to affect the dependent variable quality of student services. Figures Adjusted R Square of 0.697menunjukkan that 69.7% Customer Satisfaction variables can be explained by the two independent variables, while the remaining 30.3% is explained by other variables. 


2020 ◽  
Vol 1 (1) ◽  
pp. 43-57
Author(s):  
Sulis Setyowati ◽  
Diyah Wulandari ◽  
Kharis Fadlullah Hana

This study aims to understand and analyze the effect of investment education, return perception and risk perception on investment interests in Islamic stocks. The population in this study were participants of the Islamic Capital Market School at IAIN Kudus 2020 with a sample of 50 respondents. Samples were taken using the random sampling method, and based on the Slovin formula. The questionnaire method was used for data collection in this study. The instrument trials were analyzed using validity and reliability tests. Data analysis techniques using descriptive statistical analysis, and inferential analysis consisting of multiple linear regression test, the coefficient of determination test, F test and t test. The results showed that investment education and perception of return did not significantly influence investment interest in Islamic stocks. Meanwhile, risk perception has a significant effect on interest in investing in Islamic stocks. Investment education, return perception, and risk perception are only independent variables that influence the interest of sharia stock investment (only 23.6%). That means there are still many other independent variables that can affect the interest in investing in Islamic stocks.


Jurnal Edueco ◽  
2020 ◽  
Vol 3 (1) ◽  
pp. 1-14
Author(s):  
Nani Irma Susanti ◽  
Winarna Winarna Winarna

Buah naga memiliki nilai ekonomi yang cukup tinggi dibandingkan dengan buah yang lain, sehingga budidaya buah naga memiliki peluang yang sangat baik dalam meningkatkan kondisi perekonomian di Wonogiri yang kondisi tanahn dan suhuya cocok untuk tanaman jenis kaktus yang berasala dari meksiko. Menganalisis Entrepreuner Skill memoderasi pengaruh Modal Usaha, Kemasan, dan Network terhadap Daya Saing Produk. Analisa menggunakan uji validitas dan reliabilitas, asumsi klasik, linieritas, regresi linier berganda, uji t, uji F, R2 dan korelasi. Hasil analisis linier berganda, variabel X1, X2, dan X3 berpengaruh positif terhadap Y diperkuat variabel X4 sebagai variabel moderating. Variable X1, X2, X3 dan X4 berpengaruh positif signifikan terhadap Y, Uji F semua variable independen berpengaruh signifikan terhadap variable dependen. X4 adalah variabel dominan. R2 total: Daya Saing Produk dipengaruhi variabel X1, X2, X3 dan X4 sebesar 96,9 % sisanya 3,1% dijelaskan variabel lain diluar model. Pengaruh langsung variabel X1 dan X3 terhadap variabel Y lebih kecil daripada pengaruh tidak langsung melalui Entrepreuner Skill maka variabel moderating tidak efektif. Pengaruh langsung variabel Kemasan terhadap variabel Daya Saing Produk lebih besar daripada pengaruh tidak langsung melalui Entrepreuner Skill maka penggunaan variabel moderating efektif. Kata kunci : Modal Usaha, Kemasan, Network, Entrepreneur Skill, Daya Saing Produk ABSTRACT Entrepreneur Skills moderates the effect of Business Capital, Packaging, and Network on Product Competitiveness. The analysis uses validity and reliability tests, classic assumptions, linearity, multiple linear regression, t-test, F test, R2, and correlation. The results of multiple linear analysis, variables X1, X2, and X3 have a positive effect on Y reinforced by variable X4 as a moderating variable. Variables X1, X2, X3, and X4 have a significant positive effect on Y, F Test all independent variables have a significant effect on the dependent variable. X4 is the dominant variable. R2 total: Product Competitiveness is influenced by variables X1, X2, X3, and X4 of 96.9%, and the remaining 3.1% is explained by other variables outside the model. The direct effect of the variables X1 and X3 on the Y variable is smaller than the indirect effect through the Entrepreneur Skill, so the moderating variable is not effective. The direct effect of the packaging variable on the Product Competitiveness variable is greater than the indirect effect through the Entrepreneur Skill, so the use of moderating variables is effective. Keywords: Business Capital, Packaging, Network, Entrepreneur Skill, Competitiveness


2021 ◽  
Vol 9 (1) ◽  
pp. 34-43
Author(s):  
JONNER NAINGGOLAN ◽  
HUMISAR BTPJ PASARIBU

The purpose of this study was to determine whether the mathematics learning outcomes on the congruence and congruence material taught by concept maps were better than students taught by conventional methods. The variables in this study were two independent variables (1) learning methods, and (2) students' creativity and one dependent variable, namely mathematics learning outcomes. The sample in this study were students of class IX B and IX E SMP Negeri 2 Abepura Jayapura. Data collection methods used in this study are: documentation, questionnaires and test methods. Questionnaires and tests used to retrieve data in research before use were tested for validity and reliability. The processed data is data that is normally distributed and homogeneous. The results of the study showed that students' mathematics learning outcomes on the similarity and congruence material taught with concept maps were better than those taught by conventional methods. Mathematics learning outcomes of students on similarity and congruence materials that have high creativity are better than moderate creativity. The mathematics learning outcomes of students on similarity and congruence materials that have moderate creativity are better than low creativity


2020 ◽  
Vol 1 (1) ◽  
pp. 40-45
Author(s):  
Juma‘eh ◽  
Harin Tiawon ◽  
Alexandra Hukom

Decentralization of the government that passed since 2004 provides an opportunity to improve the welfare of the community if financial management is carried out effectively. Unfortunately, some regions failed to take advantage of this opportunity. This study aims at analyzing the effect of fiscal capacity and government spending on economic growth and social welfare in Central Kalimantan Province. Path analysis and multiple regression tests using IBM SPSS Version 25.0 are used to analyze government capital expenditure and economic growth in 2007-2017. The results show that fiscal capacity and government spending have a significant direct effect on economic growth. Fiscal capacity and government expenditure do not have a significant direct effect on economic growth, while economic growth has a significant direct effect on economic growth. Meanwhile, fiscal capacity and government spending have a significant indirect effect on the welfare of the community through economic growth in the province of Central Kalimantan in the 2010-2017 period. In addition, efforts to increase sources of the regional revenue, mainly local revenue, are needed to increase regional financial independence in the implementation of regional autonomy and to enhance economic growth.


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