scholarly journals Understanding taxpayer's compliance on E-Commerce

2021 ◽  
Vol 6 (02) ◽  
pp. 67-74
Author(s):  
Wiwit Irawati ◽  
Rendy Rendy ◽  
Dila Angraini ◽  
Dea Annisa ◽  
Tri Utami
Keyword(s):  
Sample Size ◽  
Rapid Growth ◽  
Sampling Method ◽  
Tax Revenue ◽  
Reliability Test ◽  
Test Results ◽  
Validity And Reliability ◽  
Potential Source ◽  
Internet Users ◽  
Convenience Sampling

E-Commerce should be a potential source of tax revenue seeing its rapid growth and is supported by the growing growth of internet users. But in fact, the tax revenue target has not been achieved. This study aims to determine the effect of Taxpayer awareness and Understanding on Taxpayer compliance. The population used is taxpayers who do E-Commerce registered in Depok City, West Java. The sample was selected using a convenience sampling method with a sample size following the Slovin formula. Before testing the hypothesis, the data are tested by the validity and reliability test and the classical assumption test. The test results show that the understanding of tax regulations partially affects Taxpayer compliance. Furthermore, Taxpayer awareness has no partial effect on Taxpayer compliance with e-Commerce users.

Pengaruh Persepsi Wajib Pajak Orang Pribadi Atas Sanksi Perpajakan Dan Kualitas Pelayanan Pajak Terhadap Kepatuhan Perpajakan

2012 ◽  
Vol 4 (2) ◽  
pp. 72-90
Author(s):  
Nancy Marchelly ◽  
Waluyo Waluyo
Keyword(s):  
Service Quality ◽  
Sampling Method ◽  
Tax Compliance ◽  
The State ◽  
Primary Data ◽  
Tax Revenue ◽  
Dominant Source ◽  
State Expenditure ◽  
Convenience Sampling

Tax Revenue is one of the most important sources of revenue for making the state expenditure budget (APBN). As a revenue dominant source for APBN derived from tax sector. The main objective of this study is to analyze the effect of tax sanctions and tax service quality on individual tax compliance.   This study focus on individual entrepreneurs tax payer those registered at the Primary Tax Office Tigaraksa (KPP Pratama Tigaraksa) especially in Gading Serpong Tangerang. Samples were selected by convenience sampling method, the data used in this study is primary data.  The results show indicate (1) tax sanction has significantly affect to individual tax compliance, (2) tax service quality has significantly affect to individual tax compliance, (3) tax sanction and tax service quality have significantly affect to  individual tax compliance. Keywords: Tax penalty, tax service quality, individual tax compliance

scholarly journals Pengaruh Budaya Kerja dan Kepemimpinan terhadap Disiplin Kerja Pegawai pada Dinas Pendidikan Kota Gorontalo

2020 ◽  
Vol 2 (1) ◽  
pp. 21-32
Author(s):  
Syaiful Pakaya
Keyword(s):  
Path Analysis ◽  
Sampling Method ◽  
Work Culture ◽  
Test Results ◽  
Analysis Method ◽  
Validity And Reliability ◽  
Simultaneous Effect ◽  
The Third

This study aims to determine how much influence work culture and leadership partially and simultaneously on the work discipline of employees at the Gorontalo City Education Office. The sampling method used in this study is the census method, namely the number of samples in the study is less than 100. The main point is through a list of statements  that are tested through validity and reliability tests. The analysis method used is the path analysis method. The first test results show that the variables of work culture (X1) and leadership (X2) have a simultaneous effect on employee work discipline. The results of testing the second hypothesis show that work culture (X1) partially has a positive and significant effect on employee work discipline. The third test results indicate that the leadership variable (X2) partially has a positive and significant effect on employee work discipline.

scholarly journals ANALISIS DESKRIPTIF PADA DIMENSI KUALITAS LAYANAN MOBILE BANKING (M-BANKING) TERHADAP KEPUASAN NASABAH PERBANKAN SYARIAH

2020 ◽  
Vol 7 (6) ◽  
pp. 1118
Author(s):  
Charissa Kezia Rahmawati ◽  
Bayu Arie Fianto
Keyword(s):  
Customer Satisfaction ◽  
Survey Data ◽  
Sampling Method ◽  
Initial Study ◽  
Descriptive Statistics ◽  
Reliability Test ◽  
Mobile Banking ◽  
Quality Service ◽  
Validity And Reliability

This research presents an initial study of customer satisfaction as measured by five mobile banking (m-banking) quality services dimensions using descriptive statistics and mean score. The survey data were obtained from 100 respondents of mobile banking (m-baking) users by using a purposive sampling method. The data is processed using validity and reliability test to check the quality of the data. The results shown in this research are explanatory or extracting information on which factors the customer shows high and low satisfaction.Keywords: Customer Satisfaction, Descriptive Statistic, Mobile Banking, Quality Service Dimension

scholarly journals PENGARUH INDEPENDENSI DEWAN PENGAWAS SYARIAH DALAM MEWUJUDKAN GOOD CORPORATE GOVERNANCE UNTUK MENINGKATKAN KINERJA BMT

2017 ◽  
Vol 3 (01) ◽  
pp. 77
Author(s):  
Iin Emy Prastiwi
Keyword(s):  
Corporate Governance ◽  
Survey Research ◽  
Sampling Method ◽  
Balance Sheet ◽  
Supervisory Board ◽  
Sampling Technique ◽  
Test Reliability ◽  
Reliability Test ◽  
Good Corporate Governance ◽  
Convenience Sampling

This study aims at determining the contribution of the independence Sharia Supervisory Board and Good Corporate Governance individually and simultaneously to the performance of the BMT  in  Sukoharjo  and  Karanganyar.  This  study  was  a  survey  research  with  a  quantitative approach. The populations in this study were the manager and supervisor of BMT. The sampling technique was a convenience sampling method possible. Samples taken as many as 30 data were spread at 9 BMT in Sukoharjo, and 6 BMT in Karanganyar. Data were taken by using a questionnaire and the analysis of the balance sheet and profit and loss. Testing of instruments used validity test, reliability test, test of sub-structures I, II, and III and then are analyzed by Path Analysis. The results in this study are: (1) the independency of the Sharia Supervisory Board affects significantly positive on the Good Corporate Governance of 65.4%. (2) the independence of the Sharia Supervisory Board affects significantly negative on the performance of 0,244, (3) Good Corporate Governance affects significantly positive on the performance of 1,125. (4) The independency of the Sharia Supervisory Board and Good Corporate Governance affect significantly positive on the performance of 88.1%.

scholarly journals Pengaruh Pengetahuan Wajib Pajak, Kesadaran Wajib Pajak, dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor

2021 ◽  
Vol 15 (2) ◽  
pp. 143-154
Author(s):  
Utami Widya Karlina ◽  
Mukhlizul Hamdi Ethika
Keyword(s):  
Regression Analysis ◽  
Statistical Analysis ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Tax Compliance ◽  
Multiple Linear Regression Analysis ◽  
Test Results ◽  
Validity And Reliability ◽  
Positive Effect ◽  
Descriptive Statistical Analysis

This study aims to prove the effect of knowledge, awareness and tax sanctions on vehicle taxpayer compliance in  Kabupaten Kerinci and Sungai Penuh City. Respondents who participated in this study were 100 respondents and the samples were taken using accidental sampling method. The data was collected using a questionnaire and the data was tested using descriptive statistical analysis, validity and reliability tests, classical assumption tests and multiple linear regression analysis. The test results show that knowledge and awareness of taxpayers have a positive effect on tax compliance, while tax sanctions have no effect on  vehicle taxpayer compliance.

scholarly journals Pengaruh Religiusitas, Pelayanan Fiskus dan Sanksi Pajak pada Kepatuhan Wajib Pajak Orang Pribadi

2019 ◽  
Vol 28 (3) ◽  
pp. 2110
Author(s):  
Made Okvan Dwi Purwadi ◽  
Putu Ery Setiawan
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Tax Compliance ◽  
Multiple Linear Regression Analysis ◽  
Positive Influence ◽  
Tax Revenue ◽  
The South ◽  
Convenience Sampling

Increased tax revenue is based on several important factors, one of which is tax compliance. Religiosity, tax services and tax sanctions are some of the factors that influence tax compliance. Knowing the influence between religiosity, tax authorities, and tax sanctions on individual taxpayer compliance is the aim of this study, with the South Badung KPP as the research location. Determined as many as 100 respondents who are WPOPs registered at KPP Pratama Badung as the research sample. Samples were determined by convenience sampling method and data obtained were analyzed using multiple linear regression analysis. Based on the results of the study it was found that religiosity, tax authorities services, and tax sanctions each had a positive influence on individual taxpayer compliance at the South Badung Tax Office. Keywords : Religiosity, ministry of fiscal, tax sanctions, taxpayer compliance.

MINAT BELI ULANG DITINJAU DARI SIKAP, GAYA HIDUP DAN PERSEPSI KEBERMANFAATAN (STUDI KASUS KONSUMEN LUWES GENTAN)

2020 ◽  
Vol 4 (02) ◽  
Author(s):  
Nursila Putri Nugraheni ◽  
Istiatin Istiatin ◽  
Sarsono Sarsono
Keyword(s):  
Life Style ◽  
Sampling Method ◽  
Data Retrieval ◽  
Statistic Analysis ◽  
Test Results ◽  
Descriptive Research ◽  
Analysis Technique ◽  
Convenience Sampling ◽  
Usefulness Perception ◽  
Quantitative Descriptive

: The research aims to find out and describe the influence of simultaneously or partial attitude, life style and usefulness perception towards repurchase interest in Luwes Gentan Sukoharjo. This methodology research using quantitative descriptive research. The population was all consumer Luwes Gentan Sukoharjo unknown number. The number of samples was determined with the formula Lemeshow and the result 100 respondents. Sampling method using convenience sampling. The questionnaire used for data retrieval. Data analysis technique used was statistic analysis is multiple linier regression, F test, t test and determination coefficient. This test results the attitude, life style and usefulness perception simultaneously and significance effect on repurchase interest in Luwes Gentan Sukoharjo. Attitude influential positive and significance effect against the repurchase interest in Luwes Gentan Sukoharjo. Life style influential positive and significance effect against the repurchase interest in Luwes Gentan Sukoharjo. Usefulness perception influential positive and significance effect against the repurchase interest in Luwes Gentan Sukoharjo. Keywords : Repurchase Interest, Attitude, Life Style, Usefulness Perception

scholarly journals PENGARUH PERIKLANAN TERHADAP MINAT BELI KONSUMEN TOKOPEDIA DI KOTA PALEMBANG

2020 ◽  
Vol 16 (2) ◽  
pp. 118-126
Author(s):  
Esty Naruliza ◽  
Elsye Afrincia Laleno
Keyword(s):  
Hypothesis Test ◽  
Personal Communication ◽  
Primary Data ◽  
Coefficient Of Determination ◽  
Test Results ◽  
Validity And Reliability ◽  
Internet Users ◽  
Internet Media ◽  
The City ◽  
Positive Effect

The development of business through internet media is increasing, along with the increasing of Internet users in the world especially in Indonesia. Advertising is a factor that is quite important in attracting the Purchace interest of the consumer in this research is Tokopedia in the city of Palembang. Advertising is any form of non-personal communication and promotion of ideas, products or services that are paid for by certain sponsors or that have not yet been identified in order to create consumer buying interest. While buying interest is the tendency of consumers to buy a brand or take actions related to the purchase. In this research, the object of research is Tokopedia consumers in Palembang. The sampling method uses accidental sampling. The data used are primary data by distributing questionnaires directly to Tokopedia application users in the city of Palembang. the number of samples was 349 respondents. The test is carried out in three stages, namely the validity and reliability test, the classic assumption test and the hypothesis test The results of this research indicate that advertising has a positive effect on consumer buying interest of Tokedia in Palembang, it can be seen from the regression test results Y = 4,571 + 0.821 + e. If seen from the coefficient of determination (R2) of 80% consumer buying interest can be explained by advertising. While 20% is influenced by other variables not examined in this research such as discounts, brand image, price, availability of goods and others.

scholarly journals PENGARUH KUALITAS PELAYANAN TERHADAP KEPUASAN PELANGGAN PADA PT. KERTA GAYA PUSAKA CABANG KANDANGAN

2017 ◽  
Vol 3 (3) ◽  
Author(s):  
Imansyah Imansyah ◽  
Haris Irawan
Keyword(s):  
Social Sciences ◽  
Data Analysis ◽  
Linear Regression ◽  
Service Quality ◽  
Significant Influence ◽  
Sampling Method ◽  
Computer Application ◽  
Reliability Test ◽  
Validity And Reliability ◽  
Analysis Technique

Abstract: The purposes of this research is to find the influence of service qualitywhich including: tangible, reliability, responsiveness, assurance, and empathy oncustomer satisfaction at PT. Kerta Gaya Pusaka Kandangan. The population in this research are the PT. Kerta Gaya Pusaka Kandangan guests which approximately about 326 persons. The sample in this research are 77 persons of PT. Kerta Gaya Pusaka Kandangan customers with accidental sampling method and Slovin formula to analyze the simple data. Data collected using a questionnaire technique with likert’ss scale, documentation, and interview. The data analysis technique in this research are using a validity and reliability test, classical assumption test and linear regression processed with Statistical Package for Social Sciences (SPSS) for windows version 18.00 computer application program. The result of this research shows that there are positive and significant influence on service quality to customer satisfaction at PT. Kerta Gaya Pusaka Kandangan.Keywords: service quality, customer satisfactionAbstrak: Tujuan dari penelitian ini adalah untuk menemukan pengaruh dari kualitas pelayanan yang terdiri dari bukti fisik, keandalan, kesigapan, jaminan, dan empati terhadap kepuasan pelanggan pada PT. Kerta Gaya Pustaka Kandangan. Populasi dari penelitian ini adalah tamu-tamu dari PT. Kerta Gaya Pusaka Kandangan sejumlah sekitar 326 orang. Sampel pada penelitian ini adalah 77 orang yang diambil dengan metode accidental sampling dan formula slovin untuk menganalisis data sederhana. Data dikumpulkan dengan kuesioner menggunakan skala likert, dokumentasi, dan wawancara. Teknik analisis data menggunakan uji validitas dan reliabilitas, uji asumsi klasik dan regresi linear yang diproses dengan program komputer SPSS for Windows versi 18. Hasil dari penelitian ini menunjukkan bahwa terdapat pengaruh positif dan signifikan dari kualitas pelayanan terhadap kepuasan pelanggan pada PT. Kerta Gaya Pusaka Kandangan.Kata Kunci: kualitas pelayanan, kepuasan pelanggan

scholarly journals KEUNGGULAN BERSAING DITINJAU DARI GREEN MARKETING, SIKAP KONSUMEN DAN KUALITAS PRODUK (STUDI PADA INDOMILK SURAKARTA)

2020 ◽  
Vol 4 (02) ◽  
Author(s):  
Muhammad Ainun Najib ◽  
Istiatin Istiatin ◽  
Ratna Damayanti
Keyword(s):  
Competitive Advantage ◽  
Product Quality ◽  
Sampling Method ◽  
Data Retrieval ◽  
Green Marketing ◽  
Test Results ◽  
Descriptive Research ◽  
Analysis Technique ◽  
Convenience Sampling ◽  
Quantitative Descriptive

The research aims to find out and describe the influence of simultaneously or partial green marketing, attitude and product quality towards competitive advantage in Indomilk Surakarta. This methodology research using quantitative descriptive research. The population was all consumers Indomilk Surakarta is unknown number. The number of samples was determined with the formula Lemeshow and the result 100 respondents. Sampling method using convenience sampling. The questionnaire used for data retrieval. Data analysis technique used was statistic analysis is multiple linier regression, F test, t test and determination coefficient. This test results the green marketing, attitude and product quality simultaneously and significance effect on competitive advantage in Indomilk Surakarta. Green marketing influential positive and significance effect against the competitive advantage in Indomilk Surakarta. Attitude influential positive and significance effect against the competitive advantage in Indomilk Surakarta. Product quality influential positive and significance effect against the competitive advantage in Indomilk Surakarta. Keywords : Competitive Advantage, Green Marketing, Attitude, Product Quality

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