scholarly journals ANALISIS SANKSI PAJAK DAN PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK DENGAN MODERASI PREFERENSI RISIKO

2020 ◽  
Vol 15 (2) ◽  
pp. 197-211
Author(s):  
Nuramalia Hasanah ◽  
Mochamad Razief Aditya ◽  
Indah Mulyasari

This research aims to determine the effect of tax penalties and tax authority services on taxpayer compliance of individual taxpayer by using risk preference as a moderating variable. Taxpayer compliance is measured by tax penalties, tax authority services and risk preference. The simple random sampling method is used in this research to collect the research sample and obtained as many as 100 respondents. The result shows that the tax penalty's effect on taxpayer compliance. Tax authority services effect on taxpayer compliance, and risk preference effect on taxpayer compliance. The risk preference as a moderating variable has no effect and could not moderate the relationship between tax penalties with taxpayer compliance also between tax authority services with taxpayer compliance.

2015 ◽  
Vol 3 (1) ◽  
Author(s):  
Ganesh Kumar J ◽  
Athilakshmi R ◽  
Maharishi R ◽  
Maya R

Anxiety is an important psychological phenomenon which influences everyone’s life. In other words everyone experience some sort of anxiety in a day to day life. Many people experience anxiety when they speak in front of public. For most people especially, students these feelings of anxiety start before they begin to speak and continue throughout the speech but subside immediately after the speech ends. Some may feel only slightly nervous whereas another may feel faded and nauseated. Like anxiety, fear of negative evaluation also one of an important psychological factors which negatively influences performance of students. With this background, the present study attempted to understand the relationship between these psychological factors of students deeply. A study was done at VIT University-Chennai among 64 students studying in different branches of engineering. Samples of the study are both hostel dwellers and day scholars. Of the 64 students, 33 were female and 31 were male, who were selected through simple random sampling method and survey research design was adopted. The tools used in this study are Fear of Negative Evaluation (FNE; Watson & Friend, 1969) and State Trait Anxiety Inventory (STAI; Speilberger, Gorsuch, Lushene, Vagg& Jacobs, 1983). The results showed that there is a significant positive relationship between anxiety and fear of negative evaluation. In other words the fear of negativism and State Trait Anxiety correlated highly positively.


Author(s):  
Fatemeh Nemati Sogolitappeh ◽  
Amjad Hedayat ◽  
Mehrdad Rezaee Arjmand ◽  
Mohamad Khaledian

The purpose of the present study is to investigate the relationship between spiritual intelligence and emotional intelligence with resilience in undergraduate (BA) students. The population of the study included all students of Payam Noor University in Ghorveh during 2016-2017 academic years. According to the principles of statistical methodology for correlational studies, 100 students from different disciplines were selected as sample of the study using simple random sampling method. In this research, King's Spiritual Intelligence Questionnaire, Bar-Ann 90-questions Emotional Intelligence Questionnaire, and Conner and Davison resilience questionnaire were used. Descriptive statistics (mean and standard deviation) and inferential statistics (Pearson correlation coefficient and multiple regressions) were used to analyze the data. The results of this study showed that there is a significant positive correlation between spiritual intelligence and emotional intelligence and resilience. Regression coefficients showed that spiritual intelligence and emotional intelligence predict 53.9% of the variation in resiliency.


2020 ◽  
Vol 5 (1) ◽  
Author(s):  
Sabela Fitria Febriana ◽  
Vivi Leona Amelia

Objective: To find out the relationship between sanitation and feeding behavior of diarrhea occurrences in toddlers in the health center of Kedung Banteng.Method:This study was a quantitative analytic study with cross sectional approach. Proportional random sampling and simple random sampling were used as the sampling method. There were 87 toddlers as the respondents in the health center of Kedung Banteng, especially in Beji Village. Chi square formula was used to test the relationship between sanitation and feeding behavior of diarrhea occurrences in toddlers.Results: There was the relationship between the sanitation of the availability of clean water (P = 0.008), sanitation of healthy latrines (P = 0,000) and feeding behavior (P = 0.013).Conclusion: Poor sanitation and feeding behavior are able to increase the diarrhea occurrences. 


Epigram ◽  
2018 ◽  
Vol 14 (2) ◽  
Author(s):  
Mahdani Ibrahim ◽  
Irma Suryani ◽  
Visma Pricilia Firanita

AbstractThis study aimed to analyze the effect of sanctions and severity of sanctions against deviant behavior of employees, while also analyzing the role of self-efficacy variable as a mediator in effect between sanctions and the severity of sanctions against deviant behavior. The study was conducted at PT. PLN (Persero) Aceh, the unit of analysis is the company's employees. These samples included 117 employees, defined by the formula Slovin. Primary data were obtained through questionnaires distributed to members of the sample were selected by simple random sampling method. Data were analyzed using Hierarchical Linear Modeling (Baron & Kenny, 1986). The results showed the effect of sanctions and the severity of sanctions against deviant behavior of employees at PT. PLN (Persero) Aceh, while also found the role of self-efficacy variable as a mediator in the relationship that effect.Keywords: Sanction, deviant behavior, self-efficacyAbstrakPenelitian ini bertujuan untuk menganalisis pengaruh sanksi dan beratnya sanksi terhadap perilaku menyimpang karyawan, selain itu juga menganalisis peranan variabel self-efficacy sebagai mediator dalam pengaruh antara sanksi dan beratnya sanksi terhadap perilaku menyimpang. Penelitian dilakukan pada perusahaan PT. PLN (Persero) Aceh, dengan unit analisis adalah karyawan perusahaan tersebut. Sampel penelitian berjumlah 117 orang karyawan yang ditetapkan berdasarkan formula Slovin. Data primer diperoleh melalui pendistribusian kuisioner kepada anggota sampel yang dipilih dengan metode simple random sampling. Data dianalisis menggunakan metode Hierarchical Linear Modeling (Baron & Kenny, 1986). Hasil penelitian menunjukkan ada pengaruh sanksi dan beratnya sanksi terhadap perilaku menyimpang karyawan pada PT. PLN (Persero) Aceh, selain itu juga ditemukan adanya peranan variabel self-efficacy sebagai mediator dalam hubungan pengaruh tersebut.Kata Kunci: Pemberian sanksi, perilaku menyimpang, keyakinan diri, PLN


Author(s):  
Ipang Sasono ◽  
Suroso Suroso ◽  
Dewiana Novitasari

The number of website visits is an important issue in the era of industrial revolution 4.0 for the manufacturing industry of Refrigeration and HVAC (heating, ventilation, and air-conditioning) as an effort in obtaining and maintaining customers. Therefore, e-loyalty is needed to improve the number of website visits. Research is done to test the influence given by e-marketing and e-CRM towards e-loyalty of a website owned by one of the Refrigeration and HVAC (RHVAC) companies in Indonesia. data is collected by a simple random sampling method obtained from 170 respondents of website visitors in the RHVAC fair Indonesia 2018. The method used in this research is multiple linear regression with SEM through the help of SmartPLS 3.0 software. The analysis result of this research shows that e-marketing and e-CRM have a positive and significant effect on e-loyalty, both individually and simul-taneously.


2020 ◽  
Vol 7 (8) ◽  
pp. 1572
Author(s):  
Fenti Erlinda ◽  
Rini Safitri

Research on intention to apply has been done before. Some of  the research that resulted in that the variables - variables that influence on intention to apply is employer branding , reputation of the company , the website recruitment , will be but the results of the study are contained inaccuracies which said that the reputation of the company and website recruitment no effect on intention to apply, so it needs to do research back to answer the formulation of the problems associated with the effect of employer branding, reputation of the company and website recruitment against intention to apply. The purpose of this study was to determine the effect of employer branding, company reputation, and website recruitment on intention to apply. The population in the study subjects was 102,290 people with a sample of respondents as many as 99 people. The method of determining the sample using simple random sampling method. Data collection in this study was carried out through observation, interviews, and questionnaires. The approach that is used in research this is the approach of quantitative, testing the hypothesis in research is using Partial Least Square (PLS) version 3.2.9. Results of the study show the employer branding and reputation of the company has influence positively and significantly to intention to apply, while the website recruitment has influence negatively and significantly against intention to apply.Keywords: employer branding, company reputation, website recruitment, intention to apply


2017 ◽  
Vol 20 (3) ◽  
pp. 133-138
Author(s):  
A.A. Ayu Rani Puspadewi ◽  
Etty Rekawati

Setiap orang dapat mengalami depresi, salah satunya adalah lansia, dimana lansia memiliki konsekuensi fungsional yang lebih serius dibandingkan dengan tingkat pertumbuhan lainnya, mulai dari kualitas hidup yang negatif hingga bunuh diri. Tujuan penelitian adalah untuk mengetahui hubungan antara depresi dengan kualitas hidup lansia. Sampel penelitian adalah lansia ≥ 60 tahun yang tinggal di Panti Sosial Tresna Werdha Budi Mulia 1 Jakarta, mampu berkomunikasi dengan bahasa Indonesia, serta bersedia menjadi responden. Jenis penelitian ini menggunakan desain penelitian cross sectional dengan metode simple random sampling yang melibatkan 101 lansia. Hasil penelitian menunjukkan adanya hubungan antara tingkat depresi dengan kualitas hidup lansia (p=0,017; α=0,10). Penelitian ini diharapkan dapat berguna untuk pengembangan ilmu keperawatan di masa yang akan datang terkait peningkatan kualitas hidup lansia dengan cara menangani depresi lansia. Kata Kunci: Depresi, Kualitas Hidup, Lansia, Panti Sosial Tresna Werdha Abstract Depression in Relation with the Quality of Life Elderly in Nursing Home Jakarta. Depression could experienced by anyone, such as elderly whose fuctional consequences is experienced more serious such as low quality of life and the worst one is suicidal. The purpose of this research was to find  the relationship between depression and quality of life in elderly. The research sample was elderly aged 60 and over who live at Institutionof Elderly Budi Mulia 01 Jakarta, speak Bahasa, and willing to be a respondent. This research used cross sectional study design with simple random sampling method which involved 101 elderly. The result of this study showed that there was significant relation between level of depression and quality of life in elderly (p=0.017; α=0.10). This research is expected to be useful for nursing science development in the future, spesificly on preventive of quality of life decreased by handling depression in elderly.  Keywords: Depression, quality of life, elderly, nursing homes


2019 ◽  
Vol 2 (2) ◽  
pp. 40-46
Author(s):  
Rizky Mukti Aryatno

The aim of this study was to investigate the relationship between work engagement and burnout in Korpolairud Ditpolair Baharkam Polri. This study was a correlational study with quantitative method. 120 members of Korpolairud who worked in the Subditpatrolair division were involved as participants. Simple random sampling was used as  sampling method and 4 point Likert scale as data collection techniques. The work engagement scale was based on Schaufeli’s theory with aspects namely vigor, dedication, and absorption. Menawhile, the burnout scale was based on Maslach’s theory with aspects namely emotional exhaustion, depersonalization, and personal accomplishment. Based on data analysis using Pearson Product-Moment correlation test, the results of this study showed that there was a correlation between work engagement and burnout in Korpolairud Ditpolair Baharkam Polri as proved by -0.752 coefficient value and p=0.00. It can be concluded that the correlation between work engagement and burnout was significant and negatively correlated.


2018 ◽  
Vol 6 (3) ◽  
pp. 276-286
Author(s):  
Shanti Oktavia Putri ◽  
Angel Purwanti

One of the strategies use of the company in products introducing and services is by advertising. advertising media so many using now that is social media or marketing Social Media. One of the travel company used social media as advertising media is PT Indah Tamara Tour & Travel. In except to advertising strategy the company also needs to develop Brand Awareness will be the company's brand for its products familliar among consumers. The purpose of this research is to determine of the effect of advertising on brand awareness of consumers and the influence of social media on the relationship between Advertising with Brand awareness consumers. Sampling technique in this research use Simple Random sampling method. Data collection techniques use in this research was by means of questionnaires. The result of hypothesis 1, t test (13,347) ˃ t table (1,966) with significance value 0,000


2019 ◽  
Vol 4 (2) ◽  
pp. 363
Author(s):  
Nurintan Asyiah Siregar

<p><em>The purpose of this study was to determine the effect of product quality and brand image on customer loyalty with customer satisfaction as an intervening variable. The study was conducted at Abang-Adik Store in Rantauprapat City, North Sumatra. The population used was all shop customers with a simple random sampling method obtained by 98 final samples. Path analysis with the SPSS Version 22 program is used for data processing. The results of the study prove that product quality and brand image have a positive effect on customer loyalty, product quality and brand image have a positive effect on customer satisfaction, customer satisfaction has a positive effect on customer loyalty. The results of the study also prove that customer satisfaction is an intervening variable on the relationship between product quality and brand image with customer loyalty.</em></p><p> </p><p>Tujuan penelitian ini adalah untuk mengetahui pengaruh kualitas produk dan brand image terhadap loyalitas pelanggan dengan kepuasan pelanggan sebagai variabel intervening. Penelitian dilakukan pada Toko Abang-Adik di Kota Rantauprapat Sumatera Utara. Populasi yang digunakan adalah seluruh pelanggan took dengan metode simple random sampling didaperoleh 98 sampel akhir. Analisis jalur dengan program SPSS Versi 22 digunakan untuk pengolahan data. Hasil penelitian membuktikan bahwa kualitas produk dan brand image berpengaruh positif terhadap loyalitas pelanggan, kualitas produk dan brand image berpengaruh positif terhadap kepuasan pelanggan, kepuasan pelanggan berpengaruh positif terhadap loyalitas pelanggan. Hasil penelitian juga membuktikan bahwa kepuasan pelanggan sebagai variabel intervening terhadap hubungan antara kualitas produk dan brand image tdengan loyalitas pelanggan.</p>


Sign in / Sign up

Export Citation Format

Share Document