scholarly journals The Effect of Taxpayer Religiousity, Tax Amnesty, and Tax Sanction on Taxpayer Compliance with Medium Small Micro Business Taxes (Msmes)

2021 ◽  
Author(s):  
Tomy Prasetia
Keyword(s):  
Significant Influence ◽  
Structural Equation ◽  
Linear Regression Analysis ◽  
Tax Compliance ◽  
Primary Data ◽  
Equation Modeling ◽  
Infrastructure Development ◽  
Validity And Reliability ◽  
Business Taxes ◽  
Tax Amnesty

Abstract Taxes are one of the supports for in infrastructure development. The existence of taxpayer religiosity, tax amnesty, and ta sanction is also a consideration for taxpayer compliance. infrastructure development comes from Tax Indonesian Budget funds, 70% of which comes from taxes. this study aims to prove the effect of taxpayer religiosity, ta amnesty, and ta sanction on tax compliance of MSME business actors. the type of research used is quantitative. by using multiple linear regression analysis method with three independent variables, namely taxpayer religiosity (x1), tax amnesty (x2), and tax sanctions (x3) with the dependent variable taxpayer compliance on tax MSMEs (Y). the population in this study were micro, small and medium enterprises (MSMEs) and the sample technique used was random samling. the primary data soources used were questionnaires and secondary data sources were data froom journals, books, and the internet related to these issues. the data collection tecnique is done by using a uestionnaire, interview, and documentation. data analysis used validity and reliability tests and hypothesis testing. data analyysis used the structural equation modeling method with the help of SmartPLS softare. based on the research results it can be conclued that 1) there is a significant influence of taxpayer religiosity on taxpayer comliance of Medium Small MIcro Business Taes (MSMEs) in indonesia. 2) there is a significant influence of tax amnesty on taxpayer comliance of medium small micro business taxes (MSMEs) in Indonesia. 3) there is a significant inluence of tax sanction on taxpayer comliance of Medium Small Micro Business Taxes (MSMEs) in Indonesia

Pengaruh Kompetensi, Motivasi dan Kinerja Guru serta Fasilitas Sekolah terhadap Keberhasilan Siswa dalam Menuntut Ilmu Melalui Proses Pembelajaran di Yayasan Pembangunan Ar-Ridho Kota Depok

2020 ◽  
Vol 2 (1) ◽  
pp. 51-70
Author(s):  
Nurul Hamidah
Keyword(s):  
Student Success ◽  
Learning Process ◽  
Structural Equation ◽  
Teacher Performance ◽  
School Facilities ◽  
Primary Data ◽  
Equation Modeling ◽  
Teacher Competence ◽  
Validity And Reliability ◽  
Teacher Competency

ABSTRACT The purpose of this study is to discuss and analyze the Effect of Competence, Motivation and Teacher Performance and School Facilities on Student Success in Studying Knowledge Through the Learning Process at the Ar-Ridho Development Foundation, Depok City           Methods and Types of data in this study, are quantitative data obtained through the results of a survey of students. This study uses primary data that is data obtained directly from respondents who filled out and developed the questionnaire through the Learning Process at the Ar-Ridho Development Foundation, Depok City. With a student population of approximately 1,508 students. The sample of this study was 125 students and alumni. Test the validity and reliability using SPSS 24.0. The statistical method used to test the hypothesis in this study uses the multivariate Structural Equation Modeling (SEM) technique with the software used is AMOS 18.           The results of the research and testing of hypotheses that have a significant effect are as follows: 1. Teacher competence has no significant effect on the learning process. 2. Motivation does not significantly influence the learning process. 3. Teacher performance has a significant effect on the learning process. 4. Facilities have a significant effect on the learning process. 5. Competence does not significantly influence student success. 6. Motivation does not significantly influence student success. 7. Teacher performance does not significantly influence student success. 8. Facilities have a significant positive effect on student success. 9. The learning process has a significant effect on student success. Keywords: Teacher Competency (X1), Teacher Motivation (X2), Teacher Performance (X3), School Facilities (X4), Learning Process (Y1), Student Success (Y2)  

scholarly journals Factors Influencing Consumer’s Adoption of Renewable Energy

Energies ◽  
2021 ◽  
Vol 14 (17) ◽  
pp. 5420
Author(s):  
William Philip Wall ◽  
Bilal Khalid ◽  
Mariusz Urbański ◽  
Michal Kot
Keyword(s):  
Renewable Energy ◽  
Significant Influence ◽  
Structural Equation ◽  
Environmental Concern ◽  
Primary Data ◽  
Equation Modeling ◽  
Energy Awareness ◽  
Consumer Adoption ◽  
Intention To Adopt ◽  
Perception Of Self

The objective of this study was to investigate the factors that influence the consumer adoption of renewable energy in Thailand. The study adopted an extended theory of planned behavior (TPB) by including three additional variables. The study applied a quantitative study methodology, with primary data collected using a survey of consumers in five major cities in Thailand. The data were analyzed using structural equation modeling (SEM). The findings of the study indicated that perception of self-effectiveness, environmental concern, renewable energy awareness, and beliefs about renewable energy benefits have a significant and positive effect on consumers’ intention to adopt renewable energy. The cost of renewable was found to have a negative but non-significant influence on consumers’ adoption of renewable energy, while risk/trust perception was found to have a positive but non-significant influence on consumers’ adoption of renewable energy. The study concluded that stakeholders should take into account the aspects of perception of self-effectiveness, environmental concern, renewable energy awareness, and beliefs about renewable energy benefits when running campaigns to promote the consumer adoption of renewable energy in Thailand

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

scholarly journals An Investigation of the Theory of Planned Behavior and the Role of Tax Amnesty in Tax Compliance

2018 ◽  
Vol 7 (1) ◽  
pp. 79
Author(s):  
Agnes Findia Novianti ◽  
Nurul Hasanah Uswati Dewi
Keyword(s):  
Theory Of Planned Behavior ◽  
Planned Behavior ◽  
Structural Equation ◽  
Behavioral Control ◽  
Tax Compliance ◽  
Subjective Norms ◽  
Equation Modeling ◽  
Perceived Behavioral Control ◽  
Tax Amnesty ◽  
Tax Noncompliance

The individual taxpayers’ low awareness has become the main problem of developing countries in tax aspect. Thus, this study aimed to examine the determinant factors of tax noncompliance using Ajzen’s (1991) Theory of Planned Behavior as a theoretical framework. Specifically, Tax Amnesty is added to the theory’s constructs: attitude, subjective norms, and perceived behavioral control. Tax Amnesty is expected to be a moderating influence. The population of this study is individual taxpayer in KPP Pratama Sukomanunggal. Based on convenience sampling method, the number of sample in this study are 145 samples. The data was analyzed using Structural Equation Modeling (SEM) with SmartPLS.3.0 and SPSS 21. The results indicated that first, attitude and subjective norms are significantly influence behavioral intention except perceived behavioral control. Second, the model including Tax Amnesty provides a significant influence of tax noncompliance in two constructs; attitude and subjective norms. However, the interaction effect of perceived behavioral control does not appear significantly.

scholarly journals The Influence of Selected Marketing Strategies on the Brand Favorability: A Special Reference to the Yemeni Market

2020 ◽  
Vol 1 (1) ◽  
pp. 37-47
Author(s):  
Fatehi Ali Mohammed Almugari
Keyword(s):  
Structural Equation ◽  
Geographic Area ◽  
Marketing Strategies ◽  
Primary Data ◽  
Equation Modeling ◽  
Validity And Reliability ◽  
Distribution Strategy ◽  
Study Results ◽  
Spss Software

The objective of this study is to determine the role of marketing strategies in brand favorability. It is a primary data research where data was collected through questionnaire. For analyzing purpose, AMOS and SPSS software have been used. A convenient sampling method was applied to select the respondents. The EFA is applied to construct the study dimensions. The validity and reliability were testing using the CFA outcomes. To test the hypotheses, the Structural Equation Modeling was used. The study found that, there is a positive and direct impact between distribution strategy, labeling strategy, advertising strategy, and brand favorability. Theoretically, the results can be used as a start point for making deep research in the same area. Practically, the results provide marketing managers with many suggestions for improving marketing strategies. The study results are limited only to the consumers in, small geographic area, Ibb town, Yemen.

scholarly journals PENGARUH KEAMANAN, OPINI ORANG TUA, FASILITAS DAN MOTIVASI SISWA MELALUI KINERJA GURU TERHADAP KEPUTUSAN SISWA BERSEKOLAH DI YAYASAN PEMBANGUNAN AR-RIDHO KOTA DEPOK

2020 ◽  
Vol 2 (1) ◽  
pp. 1-27
Author(s):  
Agus Sugiyanto ◽  
Muhammad Zilal Hamzah
Keyword(s):  
Structural Equation ◽  
Teacher Performance ◽  
School Facilities ◽  
Sem Analysis ◽  
Primary Data ◽  
Equation Modeling ◽  
Multivariate Techniques ◽  
Validity And Reliability ◽  
Independent Variable ◽  
Selection Of

ABSTRACT The purpose of the authors conducting this research is to determine whether there is an influence of the independent variable (X1-X4) on the dependent variable (Y2) and whether or not the influence of the intervening variable (Y1) on the dependent variable (Y2). The type of data in this study, is quantitative data obtained through the results of a survey of students. The study uses primary data that is data obtained directly from the respondents who filled out and developed the questionnaire. Test the validity and reliability using SPSS 24.0. The statistical method used to test the hypothesis in this study uses the multivariate Structural Equation Modeling (SEM) technique with the software used is AMOS 18. The selection of SEM analysis techniques is based on the consideration that SEM has the ability to test structural models simultaneously and efficiently when compared with multivariate techniques another. Hypothesis testing results that have a significant effect as follows: 1. Security has no significant effect on teacher performance. 2. Parents' opinions have a significant effect on teacher performance. 3. School facilities do not significantly influence teacher performance. 4. Motivation has a significant effect on teacher performance. 5. Security does not significantly influence student decisions 6. Opinion has a significant effect on student decisions. 7. School facilities significantly influence student decisions. 8. Motivation has a significant effect on student decisions. 9. Performance has no significant effect on student decisions Keywords: Safety (X1), Parents Opinion (X2), Facilities (X3), Student Motivation (X4), Teacher Performance (Y1), Student Decisions (Y2)  

scholarly journals Faktor Penggelapan Pajak, Interaksi Fiskus dengan Wajib Pajak dan Kepatuhan Pajak di Kantor Pelayanan Pajak Pratama Bogor

2014 ◽  
Vol 1 (02) ◽  
pp. 136-148
Author(s):  
Surono Surono ◽  
Nur Hidayat
Keyword(s):  
Tax Evasion ◽  
Structural Equation ◽  
Tax Compliance ◽  
Jel Classification ◽  
Primary Data ◽  
Equation Modeling ◽  
Analysis Tool ◽  
Collection Method ◽  
Data Analysis Tool ◽  
The Individual

ABSTRACT This study influence of tax evasion and the interaction with the tax authorities on the tax compliance of taxpayers. The population in this study is the individual taxpayer (WPOP) in Bogor district. Sampling was done by the method of proportional sampling. The number of samples is determined 200. Primary data collection method used was by questionnaire (questioner). Data analysis tool used in this study is SEM with Lisrel 8:54. Results show that, the factors that significantly affect tax evasion on Tax compliance, interaction with the tax authorities Taxpayer significant effect on Tax compliance. Factors tax authorities of tax evasion and interaction with taxpayers collectively significant effect on tax compliance. ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh faktor penggelapan pajak dan interaksi fiskus dengan wajib pajak terhadap kepatuhan pajak. Populasi dalam penelitian ini adalah Wajib Pajak Orang Pribadi (WPOP) yang ada di kabupaten Bogor. Pengambilan sampel dilakukan dengan metode proportional sampling. Jumlah sampel ditentukan 200 orang. Metode pengumpulan data primer yang dipakai adalah dengan metode kuesioner. Alat analisis data yang digunakan dalam penelitian ini adalah structural equation modeling dengan Lisrel 8.54. Hasil analis menunjukkan faktor penggelapan pajak berpengaruh signifikan terhadap kepatuhan pajak, interkasi fiskus dengan wajib pajak berpengaruh signifikan terhadap kepatuhan pajak. JEL Classification: H26

The THE RELATIONSHIP BETWEEN ISLAMIC ATTRIBUTES DESTINATION AND SERVICE QUALITY ON DESTINATION LOYALTY WITH TOURIST SAISFACTION AS MEDIATING VARIABLE

2018 ◽  
Vol 1 (1) ◽  
pp. 5-9
Author(s):  
Reni Yuliviona ◽  
Mokhtar Abdullah ◽  
Zuraini Alias ◽  
Sefnedi Sefnedi
Keyword(s):  
Structural Equation Modeling ◽  
Service Quality ◽  
Significant Influence ◽  
Structural Equation ◽  
Research Study ◽  
Primary Data ◽  
Equation Modeling ◽  
Destination Loyalty ◽  
Tourist Satisfaction ◽  
The Relationship

This research study intends to investigate the tourist satisfaction as a mediating variable in the relationship between the Islamic attributes, service quality and destination loyalty among Malaysian Muslim tourists in the Padang city. A self survey was implemented as the means to attain the primary data among the 160 Malaysian Muslim tourists visiting the Padang city . The sample of 119 usable responses were collected from the 160. To analyze the model, Partial Least Squares structural equation modeling was utilized. The statistical outcomes established the positive and significant influence of the service quality, the Islamic attributes and the tourist satisfaction on destination loyalty. The results also established that tourist satisfaction were positively and significantly influenced by the service quality and the Islamic attributes. Along with it, tourist satisfaction mediated significantly in the relationship between the Islamic attribute, the service quality and the destination loyalty among the Malaysian Muslim tourists visiting in Padang city.

Trainers’ pedagogical competencies and trainees’ assimilation of training content

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Raphael Papa Kweku Andoh ◽  
Daniel Yeboah Mensah ◽  
Emmanuel Afreh Owusu
Keyword(s):  
Skill Acquisition ◽  
Significant Influence ◽  
Structural Equation ◽  
Online Survey ◽  
Body Language ◽  
Equation Modeling ◽  
Visual Aids ◽  
Validity And Reliability ◽  
Content Type ◽  
Training Content

Purpose Training cannot be effective if trainers are not pedagogically competent. However, the influence of trainers’ pedagogical competencies on employees’ knowledge and skill acquisition during training is not given the needed attention in the training literature. This study aims to examine the influence of trainers’ pedagogical competencies such as delivery, trainees’ involvement, use of visual aids and body language on trainees’ assimilation of training content. Design/methodology/approach The data are analyzed from 425 respondents in an online survey. This study uses structural equation modeling in testing the hypotheses following validity and reliability tests. Findings This study finds that trainers’ pedagogical competencies such as trainee involvement and body language have a significant influence on trainees’ assimilation of training content, but others such as the trainers’ delivery and use of visual aids do not have a significant influence on assimilation of training content. Practical implications Professionals responsible for training should endeavor to use trainers who have been proven to be pedagogically competent, especially involving trainees during training and use of body language and not just experts in the topics/areas they provide training. Trainers themselves should on their part do well to acquire pedagogical skills in addition to the content knowledge they possess to enhance their training effectiveness particularly, trainees’ assimilation of training content. Originality/value As a phenomenon rarely given attention, this study urges learning and development researchers and practitioners as well as human resource management professionals to give attention to the pedagogical competencies of trainers during training and trainees’ learning.

scholarly journals The Effect of Enterprise Risk Management on Ameliorating Competitive Advantage: A Cross-Sectional Study of Software Houses in Pakistan

2021 ◽  
Vol 29 (4) ◽  
pp. 2525-2543
Author(s):  
Sameeta Javaid ◽  
Faheem Aslam
Keyword(s):  
Risk Management ◽  
Organizational Culture ◽  
Competitive Advantage ◽  
Structural Equation ◽  
Enterprise Risk Management ◽  
Primary Data ◽  
Equation Modeling ◽  
Validity And Reliability ◽  
Cross Sectional ◽  
Enterprise Risk

In the current dynamic environment, organizations need a more anticipatory and effective risk management system. Implementing the holistic Enterprise Risk Management (ERM) process will perceive, analyze, and assess risks as they must be regarded from the entire enterprise’s perspective. The research aims to empirically analyze the effect of ERM practices on the Competitive Advantage (CA) and examine the moderating role of Organizational Culture (OC) in the Software industry of Pakistan. The primary data were obtained from 250 respondents through the questionnaire method. The validity and reliability were analyzed by using Structural Equation Modeling Analysis, PLS Algorithm, and Bootstrapping. The results show that the implementation of ERM has a significant effect on firms’ competitive advantage. The analysis supports the hypothesis and identifies the positive moderating effect of organizational culture in carrying out ERM programs, which can enhance organizational competitiveness. This study is useful for managers to help them in the planning and decision-making phase so that they can act responsibly in a rapidly changing environment and consider organizational culture as one of the key factors of the ERM program that helps accomplish organizational competitiveness.

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