scholarly journals ANALISA DAMPAK KEBIJAKAN PENURUNAN TARIF PAJAK PENGHASILAN (PPh) FINAL UNTUK UMKM TERHADAP PENERIMAAN PAJAK NEGARA DI KOTA BATAM PROV. KEPRI

Profit ◽  
2021 ◽  
Vol 15 (02) ◽  
pp. 1-13
Author(s):  
Afrianti Elsye Vanomy

This study aims to determine whether MSMEs in Batam have implemented PP No. 23 of 2018 according to the form of business or business profile the impact of this rate reduction of this rate reduction on tax revenue at KPP Pratama Batam Selatan. Data obtained from distributing questionnaires via Google form and interviews and direct data collection at KPP Pratama Batam Selatan. The sampling method of this research is purposive sampling technique.and uses descriptive quantitative by investigating the influence of the MSME business profile variable on State Revenue through taxpayer compliance. State revenue data comes from PPh 4 paragraph 2 specifically for MSMEs with PP. No. 46 of 2013 and PP No. 23 of 2018 over period of 4 years, namely 2016 to 2019. And using regression and path analysis. So that the results of this study indicate that the business profile is significant on taxpayer compliance, as well as the significant result between taxpayer compliance with state revenue, but business profile has no significant effect on State Revenue, the effect is direct, but the results differ if the effect of business profile on State Revenue through compliance. The result of taxpayers is significant.

2019 ◽  
Vol 8 (10) ◽  
pp. 6139
Author(s):  
Ketut Joni Santika ◽  
Kastawan Mandala

This research was conducted on consumers who have already purchased isotonic Mizone beverage products in Denpasar City. The number of samples used in this study were 120 respondents, with a purposive sampling method. Data collection was carried out through questionnaires. The analysis technique used is path analysis (analyze path). Based on respondents' data, it can be directly seen that: (1) product quality has a positive and significant effect on brand image; (2) product quality has a positive and significant effect on repurchase intention; (3) brand image has a positive and significant effect on repurchase intention; (4) brand image acts as a mediating variable between product quality variables and repurchase intention. The findings of this study conclude that product quality has a positive and significant effect on the brand image and consumer repurchase intention on isotonic Mizone beverage products in Denpasar City, the brand image is able to mediate the quality of the product against repurchase intention. Keywords: brand image, product quality, intention to repurchase


Author(s):  
Asrida Asrida ◽  
Meinarni Asnawi ◽  
Syaikhul Falah

The purpose of this research is to examine and analyze the impact of the human resources quality, utilization of information technology, external pressure and presentation of financial report over the accountability of regional financial management the Papua province government. Sample taken from 47 regional working unit organisation (OPD), 2 person from each, total 94 respondents. Sampling method used is purposive sampling. The data collection was done with the direct survey while hypotheses tested empirically use path analisys. The results of this study explained that human resources quality, utilization of information technology, and external pressure directly influence to presentation of OPD’s financial report. Keywords: human resources quality, the use of information technology, external pressure, the presentation of the financial report, accountability


2018 ◽  
Vol 7 (10) ◽  
pp. 5258
Author(s):  
Gusti Nyoman Bagus Dananjaya ◽  
Ni Made Rastini

This research aims to explain the effect of product quality on brand image, the effect of product quality on customer loyalty, the influence of brand image on customer loyalty, and the role of brand image to mediate the effect of product quality on customer loyalty of Kober Mie Setan in Denpasar City This research was conducted in Denpasar using 100 respondents. Data collection method used is purposive sampling method with path analysis technique. The results showed that product quality had a positive and significant effect on brand image. Product quality has a positive and significant impact on customer loyalty. Brand image has a positive and significant impact on customer loyalty. Brand image as a mediation variable significantly indirect influence on customer loyalty through product quality variables. Kober Mie Satan needs to pay attention to the portion of food to match the expectations of the consumers. In addition, Kober Mie Satan needs to improve the positive reputation for the image of Kober Mie Satan is considered positive and able to create customer loyalty. Keywords: product quality, brand image, customer loyalty


2019 ◽  
Vol 8 (6) ◽  
pp. 3756
Author(s):  
Putu Cindy Clarista Darmaningrum ◽  
I Putu Gde Sukaatmadja

The purpose of this study is to explain the role of enjoyment shopping mediating hedonic motivation towards impulse buying. This research was conducted at consumers of Stradivarius Beachwalk. The measure of samples used in this study were 105 respondents, with a purposive sampling method. Data collection is done through questionnaires, interviews, and observations. The analysis technique used is path analysis. Based on the results, it was found that shopping enjoyment is able to mediate partially hedonic motivation towards impulse buying. Furthermore, hedonic motivation has a positive and significant effect on impulse buying; hedonic motivation has a positive and significant effect on shopping enjoyment; shopping enjoyment has a positive and significant effect on impulse buying; and shopping enjoyment acts as a mediating variable between hedonic motivation and impulse buying. Based on the findings of this study suggested that hedonic motivation and good shopping enjoyment greatly affect consumer impulse buying at Stradivarius Beachwalk. Keywords: hedonic motivation, shopping enjoyment, impulse buying  


2018 ◽  
Vol 8 (1) ◽  
pp. 352
Author(s):  
A.A. Sagung Dewi Pratiwi ◽  
I Gst. A. Kt. Gd. Suasana

This study aims to explain the influence of endorser credibility on brand credibility, the influence of endorser credibility on brand equity, the influence of brand credibility on brand equity, and the role of brand credibility mediates the influence of endorser credibility on IM3 user brand equity in Denpasar City. This research was conducted in the area of ??Denpasar City using 170 respondents. Data collection method used is purposive sampling method with path analysis techniques. The results found that endorser credibility, had a positive and significant effect on brand credibility, endorser credibility had a positive and significant effect on brand equity, brand credibility had a positive and significant effect on brand equity, and brand credibility served as a partial mediation of the influence of endorser credibility and brand equity. IM3 providers need to pay attention to strong networks / signals, to be in line with consumer expectations. In addition, IM3 providers need to improve positive endorser credibility so that IM3 providers are able to create better brand equity for consumers. Keywords: brand credibility, endorser credibility, brand equity


Non-performing loans will effect to the bank losses due to non-receipt of the funds that have been distributed along with the interest income. This research aims to find out and analyze the impact of internal and external factors on non-performing loans distributed to the Small and Medium-sized Enterprises and its implications towards profitability of Bank BJB. The method used in this research is descriptive and verifiative, while data collection was carried out through interview, observation, and documentation. The sample was also collected by purposive sampling, by analyzing and using path analysis. The result showed that the internal and external factor did give impact to the non-performing loans, both simultaneously and partially. The loans also gave impact to the profitability of Bank BJB.


2019 ◽  
Vol 4 (2) ◽  
pp. 175-186
Author(s):  
Meiliana Meiliana ◽  
Yunita Budi Rahayu Silintowe

This study aims to see the effect of store atmosphere on emotions and impact on purchasing decisions at Transmart Carrefour Semarang.  The sample in this study were 272 respondents who had made a purchase decision on Transmart Carrefour Semarang. Data collection techniques using questionnaires with purposive sampling method. In testing the hypothesis, the data analysis technique uses Path Analysis. The results showed that the store atmosphere significantly influences emotions, and emotions significantly influence purchasing decisions, then the store atmosphere has a significant effect on purchasing decisions. Testing of intervening variables in this study shows that emotional variables can influence the indirect effect between store atmospheres on purchasing decisions.


2020 ◽  
Vol 14 (2) ◽  
pp. 161-172
Author(s):  
Maulidia Wulan Anggraini ◽  
Tin Agustina Karnawati ◽  
Widi Dewi Ruspitasari

The purpose of the research is to determine the effect of the promotion mix, service quality, and company image toward satisfaction of Al-Shahba Malang pilgrims through the pilgrims’ trust as an intervening variable. Population of this research is based on consumer who choosing and using Al-Shahba Malang’s umrah package in 2016-2018 as many 276 people. Sample used in this research covers 163 consumer using purposive sampling technique. In this research, the data collection techniques is by questionnaires, interviews, observations, and documentations. The data gained from questionnaires was analyzed by using instrument test, path analysis, hypoteshis testing and the coefficient of determination with SPSS 21.0 version. The research proves that the three independent variables : promotion mix, service quality, and corporate image, has a positive and significant influence on the pilgrims’ trust. The promotion mix, service quality, and corporate image has a positive and significant influence on the pilgrims’ satisfaction. The pilgrims’ trust has a positive and significant influence on the pilgrims’ satisfaction. And the promotion mix, service quality, corporate image has a positive and significant indirect influence on the pilgrims’ satisfaction through pilgrims’ trust as an intervening variable.


BISMA ◽  
2019 ◽  
Vol 13 (1) ◽  
pp. 43
Author(s):  
Febriani Florentin Sinaga

This study aims to analyze the effect of debt policy, dividend policy, and company growth on company value, with profitability as the intervening variable, in the finance companies listed on the Indonesia Stock Exchange (IDX). The population of this study was all finance companies listed on IDX for the period of 2015 and 2016. The purposive sampling method was used in this study with the sample consisted of 12 finance companies. Data used were financial data sourced from the website of IDX. Data were analyzed using path analysis with two equations, i.e., the factors affecting company value and the factors affecting company profitability. Results of the study showed that debt policy, dividend policy, company growth, and profitability have no significant effect on company value. This study also found that debt policy and company growth  have no significant effect on profitability, while dividend policy significantly affects profitability. Keywords : Debt policy, dividend policy, company growth, profitability


2019 ◽  
Vol 19 (3) ◽  
pp. 602
Author(s):  
Mila Triana Sari ◽  
Hartati Sandora ◽  
Haflin Haflin

The solitory custom community of Suku Anak Dalam (SAD) is one of group society whose life are depend to the natural researches in the forest. It is needed an effort to provide service in order to meet their needed, especially health care service for improving their quality of life in the solitary custom Community of Suku Anak Dalam.  This research was conducted in order to know about the persepsion of SAD society towards Health Care Service in the Working Area of Puskesmas Pematang Kabau. This research was conducted on Januari until February 2017 for the purpose of getting understanding about persepsion of solitary custom Community of Suku Anak Dalam towards health care service, the number of participants were 15 people. This is qualitative research with purposive sampling method. The research instruments were indepth interview and interview guide. The result of the research analyzed by using Colaizzi Technique. The finding of the research showed five themes:  the reason of SAD Society in terms of receiving care service. Secondly, the respond of SAD society, thirdly, about the changing and the impact of SAD society. Fourth, the meaning of health care service to SAD society. And fifth the experience of SAD society towards health and service.SAD society gave respond about perception or possitive support towards Health Care Service.


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