scholarly journals The Role of Administrative Modernization in Shaping Tax Moral to Increase Taxpayer Compliance: Case Study in Madiun, Indonesia

2020 ◽  
Vol 23 (55) ◽  
pp. 221-238
Author(s):  
Moh Ubaidillah ◽  
Nik Amah

The study presented in this paper aimed to find out and obtain empirical evidence about the role of administrative modernization of the tax collector entity in shaping tax morals to improve private individual taxpayer compliance. Sampling in this study used the purposive sampling method, which resulted in a sample of 244 respondents in the city of Madiun (Indonesia). Data analysis was conducted by means of Structural Equation Modeling (SEM) with Partial Least Squares (PLS). The results showed that morals were positively influential towards taxpayer compliance. Furthermore, high morals positively influence the taxpayer’s compliance with the modernization of the tax collector administration as moderation variables.

2018 ◽  
Vol 7 (1) ◽  
pp. 33
Author(s):  
Budi Setyanta

This research aims to identify the role of involvement as a moderating variable in the model of customer loyality. The population in this study is the Xiaomi smartphone users in Yogyakarta. Data is collected through survey method that is guided by questionnaire. The data samples are 200 respondents to eligible the data analysis by structural equation modeling. The results indicate that the involvement moderates the effect of perceived quality, perceived price and after-sales service towards customer satisfaction.. Besides, the result is the involvement moderates the effect of customer satisfaction on customer loyalty. The results are used to develop strategies to effectively increase customer loyalty by designing a stimulus to increase customer loyalty considering the level of customer involvement.


2018 ◽  
Vol 9 (2) ◽  
pp. 223-243
Author(s):  
Muhammad Yusuf ◽  
Tubagus Ismail

The synergy of tax and zakat regulation contained in the law of Republic Indonesia number 38 of 1999 on zakat management and number 17 of 2000 on income tax, can be seen as step forward in the integration of tax and zakat. The Muslim taxpayers’ knowlegde about the existance of this synergy is important for cultivating obidient behaviour that can affect taxpayer’s attitude in implementing tax compliance by making zakat as a deduction of taxable income.This thesis disscusses the influences of tax knowledge, knowledge of zakat, and tax compliance attitude of muslim taxpayers. In this case, the author focuses on the direct and indirect influences between tax knowledge, knowledge of zakat, and tax compliance attitude of muslim taxpayers.This research was conducted on 178 respondents, which are KPP Pratama taxpayers of the City of Depok, by taking samples directly in the field, with the use of questionaires as a data collection tool. Structural Equation Modeling (SEM) was used for data analysis, using the SPLS 2.0 program.The results showed that there is a direct influence of tax knowledge, knowledge of zakat, and tax compliance attitude of muslim taxpayers. The results also indicated the indirect influence between tax knowledge, knowledge of zakat, and tax compliance attitude of muslim taxpayers.


2020 ◽  
Vol 7 (1) ◽  
pp. 105-112
Author(s):  
Muhammad Faizun Ulurrosyad ◽  
Prabowo Yudo Jayanto

Abstract  - This study aims to examine the effect of e-registration, e-filing, e-billing, service quality, understanding of taxation regulations, and tax penalties on the level of taxpayer compliance. The population in this study is 16.356 people in the area of Tax Service Office of Pratama in the city of Semarang Selatan. The sample in this study were 50 respondents obtained by the accidental sampling method. The Data were analyzed by using Structural Equation Modeling (SEM) with Partial Least Square (PLS) Path Modeling using SmartPLS 3.0 software. The results showed that e-registration, e-filing, and service quality partially affected the taxpayer compliance while e-billing, understanding of taxation regulations, and tax penalties did not affect the taxpayer compliance. The conclusion of this research is e-registration, e-filing, and service quality have a positive and significantly influence to taxpayer compliance, while e-billing, understanding of taxation regulations, and tax penalties have no influence on the level of taxpayer compliance. Keywords: Taxpayer Compliance, E-system, Understanding of Taxation Regulations


2021 ◽  
Vol 3 (2) ◽  
pp. 353
Author(s):  
Enrico Yola ◽  
Louis Utama

The purpose of this study is to test whether brand awareness can influence brand loyalty, product value can affect brand loyalty, brand uniqueness can affect brand loyalty. Data analysis conducted in this study using SEM (Structural Equation Modeling), with the PLS measuring instrument. The sample was selected using convenience sampling method totaling 70 respondents. The results of this study are Brand Awareness, Product Value and Brand Uniqueness that are positive and significant towards brand loyalty. Tujuan dari penelitian ini adalah untuk menguji apakah kesadaran merek dapat loyalitas merek, Nilai produk dapat mempengaruhi loyalitas merek, Keunikan merek dapat mempengaruhi loyalitas merek,. Analisis data yang dilakukan pada penelitian ini menggunakan SEM (Structural Equation Modeling), dengan alat ukur PLS. Sampel dipilih menggunakan metode convenience sampling berjumlah 70 responden. Hasil penelitian ini adalah Kesadaran Merek, Nilai Produk dan Keunikan Merek positif dan signifikan terhadap loyalitas merek.


2020 ◽  
Vol 3 (1) ◽  
pp. 10-15
Author(s):  
Juliana Juliana ◽  
Agus Rahayu ◽  
Yuranita Pramudya Wardhani

This research is based on the phenomenon of the problem of high unemployment and low Muslim entrepreneurship in Indonesia. The purpose of this study was to analyze and predict the influence of family background on the intention of the muslimpreneur. The population in this study is students of MA / SMA boarding schools in the city of Bandung. The sampling technique used was a non-probability-accidental sampling technique of 100 people. The method used is causal with a quantitative approach. The data analysis technique used is Patrial Least Square-Structural Equation Modeling (PLS-SEM). The results showed that family background had a positive and significant effect on Muslimpreneur intentions in students of MA / SMA Pesantren in Bandung. The implication in this study is the higher the influence of family background, it will affect the intentions of Islamic entrepreneurship on students.


2020 ◽  
Vol 7 (1) ◽  
pp. 69-70
Author(s):  
Arbani Rusdi ◽  
Prabowo Yudo Jayanto

Abstract  - This study aims to examine the effect of e-registration, e-filing, e-billing, service quality, understanding of taxation regulations, and tax penalties on the level of taxpayer compliance. The population in this study is 16.356 people in the area of Tax Service Office of Pratama in the city of Semarang Selatan. The sample in this study were 50 respondents obtained by the accidental sampling method. The Data were analyzed by using Structural Equation Modeling (SEM) with Partial Least Square (PLS) Path Modeling using SmartPLS 3.0 software. The results showed that e-registration, e-filing, and service quality partially affected the taxpayer compliance while e-billing, understanding of taxation regulations, and tax penalties did not affect the taxpayer compliance. The conclusion of this research is e-registration, e-filing, and service quality have a positive and significantly influence to taxpayer compliance, while e-billing, understanding of taxation regulations, and tax penalties have no influence on the level of taxpayer compliance. Keywords: Taxpayer Compliance, E-system, Understanding of Taxation Regulations


2019 ◽  
Author(s):  
Konrad Bresin

Trait impulsivity has long been proposed to play a role in aggression, but the results across studies have been mixed. One possible explanation for the mixed results is that impulsivity is a multifaceted construct and some, but not all, facets are related to aggression. The goal of the current meta-analysis was to determine the relation between the different facets of impulsivity (i.e., negative urgency, positive urgency, lack of premeditation, lack of perseverance, and sensation seeking) and aggression. The results from 93 papers with 105 unique samples (N = 36, 215) showed significant and small-to-medium correlations between each facet of impulsivity and aggression across several different forms of aggression, with more impulsivity being associated with more aggression. Moreover, negative urgency (r = .24, 95% [.18, .29]), positive urgency (r = .34, 95% [.19, .44]), and lack of premeditation (r = .23, 95% [.20, .26]) had significantly stronger associations with aggression than the other scales (rs < .18). Two-stage meta-analytic structural equation modeling showed that these effects were not due to overlap among facets of impulsivity. These results help advance the field of aggression research by clarifying the role of impulsivity and may be of interest to researchers and practitioners in several disciplines.


2020 ◽  
pp. 1-18
Author(s):  
Sari Mansour ◽  
Diane-Gabrielle Tremblay

Abstract This study investigates whether the perceived opportunity to craft (POC) is related to job crafting (JC) strategies and whether these strategies are related to thriving at work, in terms of both vitality and learning. It aims to verify the mediating role of JC between POC and thriving. Data were collected from 424 accounting professionals in Canada. The structural equation modeling based on bootstrap analysis was used to test mediation. The results indicate that POC is positively related to increasing structural and social resources and challenging job demands and negatively to decreasing hindering job demands. They reveal that increasing structural and social resources enhances learning and mediates the relation between POC and vitality and learning, as do challenging job demands, whereas decreasing hindering job demands does not. This study is one of the first to confirm that POC influences vitality and learning via JC behaviors as mediators.


2021 ◽  
Vol 13 (11) ◽  
pp. 5935
Author(s):  
Beatriz Carmona-Moya ◽  
Antonia Calvo-Salguero ◽  
María-del-Carmen Aguilar-Luzón

The deterioration and destruction of the environment is becoming more and more considerable and greater efforts are needed to stop it. To accomplish this feat, all members of society must identify with solving environmental problems, environmental collective action being one of the most relevant means of doing so. From this perspective, the analysis of the psychosocial factors that lead to participation in environmental collective action emerges as a priority objective in the research agenda. Thus, the aim of this study is to examine the role of “environmental identity”, as conceptualized by Clayton, as a central axis for explaining environmental collective action. The inclusion of the latter in the theoretical framework of the SIMCA (social identity model of collective action) model gives rise to the model that we have called EIMECA (environmental identity model of environmental collective action). Two studies were conducted (344 and 720 participants, respectively), and structural equation modeling was used. The results reveal that environmental identity and a variety of negative emotional affects, as well as group efficacy, accompanied by hope for a simultaneous additive effect, are critical when it comes to predicting environmental collective action.


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