scholarly journals Do Tax Knowledge, Level of Trust, and Religiosity De-termine Compliance to Pay Property Tax?

2021 ◽  
Vol 4 (1) ◽  
pp. 67-75
Author(s):  
Sakirin Sakirin ◽  
Darwanis Darwanis ◽  
Syukriy Abdullah
Keyword(s):  
Regression Models ◽  
Design Methodology ◽  
Property Tax ◽  
Sampling Technique ◽  
Primary Data ◽  
Knowledge Level ◽  
Linear Regression Models ◽  
Role Of Religion ◽  
Tax Payers

Objective – This study aims to test the effect of tax knowledge, level of trust and religiosity on taxpayers' compliance in paying property tax (PBB) in Aceh Singkil Regency, Aceh, Indonesia.  Design/methodology – The population of this study are all property taxpayers in Aceh Singkil Regency for the year 2018 with a total of 34,000 taxpayers. Non-probability sampling technique was utilized to draw the research sample which results in 396 samples. Primary data was obtained through questionnaires distributed to the respondents and analyzed using multiple linear regression models.  Results – The results showed that tax knowledge, level of trust and religiosity affect the compliance of the taxpayers of property tax in Aceh Singkil Regency, Indonesia. Partially, tax knowledge affects the compliance of property tax paying of taxpayers while the level of trust affects the compliance to pay property tax of taxpayers in Aceh Singkil Regency. Nevertheless religiosity does not affect the compliance of paying property tax of taxpayers in Aceh Singkil Regency. The findings of this study interestingly provides an evidence of the lack of role of religion in influencing the tax payers’ compliance towards property tax.

PERANAN INSPEKTORAT KABUPATENSUMENEP DALAM MENCEGAH DAN MENDETEKSI FRAUD DI DINAS PENDIDIKAN SUMENEP

2015 ◽  
Vol 5 (1) ◽  
Author(s):  
Astri Furqani ◽  
Hafidhah .
Keyword(s):  
Local Government ◽  
Qualitative Study ◽  
Asset Management ◽  
Sampling Technique ◽  
Research Data ◽  
Qualitative Approach ◽  
Primary Data ◽  
The Government

In this era, a lot of activities that can not be separated from the practice of cheating or fraud , no exception In the government . Inspektorat Sumenep is the leading institution of internal Local Government in preventing and detecting fraud in the Local Government appropiate Perbup Sumenep No. 29 of 2008 . Dinas Pendidikan Sumenep need attention on the issue . This is due to Dinas Pendidikan Sumenep an agency with the largest number of assets and managing large budgets . These conditions led to the formulation of the problem is How Inspektorat Sumenep role in preventing and detecting fraud in Dinas Pendidikan Sumenep. This study used a qualitative approach in which the focus of this study is Inspektorat role in preventing and detecting fraud at Dinas Pendidikan Sumenep . Primary data obtained by direct interviews with the parties directly related to the determination of the source of research data in a qualitative study using nonprobability sampling . The sampling technique used was purposive sampling . The conclusion of this study, role of the Inspektorat Sumenep in the prevention of fraud in Dinas Pendidikan Sumenep still not maximal . This is due to Inspektorat Sumenep not supervise from the planning / budgeting and not optimal in overseeing and assisting the implementation of the SPIP as an instrument of fraud prevention in Dinas Pendidikan Sumenep . The role of Inspektorat Sumenep in the detection of fraud in Dinas Pendidikan Sumenep done by conducting an audit of financial and asset management in each financial year.Keywords: fraud, government, inspektorat.

Service quality of property managers of shopping complexes in Ibadan, Nigeria

2019 ◽  
Vol 37 (3) ◽  
pp. 310-326 ◽  
Author(s):  
Samson Oluseun Ojekalu ◽  
Olatoye Ojo ◽  
Timothy Tunde Oladokun ◽  
Sumoila Aremu Olabisi ◽  
Sunday Samuel Omoniyi
Keyword(s):  
Service Quality ◽  
Multiple Regression ◽  
Management Practice ◽  
Sampling Technique ◽  
Primary Data ◽  
Stepwise Multiple Regression ◽  
Systematic Sampling ◽  
Content Type ◽  
Five Axes

PurposeThe purpose of this paper is to assess the service quality (SQ) of property managers of shopping complexes in Ibadan with a view to improving management practice.Design/methodology/approachPrimary data were used for the study through questionnaire administration. Ibadan was stratified into five axes using existing major roads where shopping complexes were highly concentrated. From each axis, 33, 65, 48, 64 and 66 shopping complexes were identified (Oyo State Ministry of Land, Housing and Survey, 2017), and the systematic sampling technique (20 percent) was adopted to select 57 out of 276 shopping complexes and 192 (10 percent) out of 1919 occupiers of the shopping complexes in the study area. In total, 157 occupiers responded to the questionnaire, and the data were analyzed using mean ranking and stepwise multiple regression.FindingsThis study found that professionalism, tangible, assurance and empathy dimensions of SQ were rated fair, whereas reliability and responsiveness dimensions were rated poor. Also, stepwise multiple regression analysis predicted 78.5 percent overall SQ of property managers, and assurance, professionalism and empathy dimensions contributed significantly to the overall SQ. Hence, reliability and responsiveness dimensions of SQ need to be improved. It is expected that the findings of this study will help property managers to understand the role of various dimensions of SQ for enhanced property management practice.Originality/valueThe study is one of the few studies that assessed the SQ of property managers of shopping complex with a view to improving its management practice.

scholarly journals Pengaruh Kualitas Layanan dan Keadilan Terhadap Kepatuhan Wajib Pajak Dengan Kepuasan Sebagai Variabel Mediasi

2020 ◽  
Vol 10 (2) ◽  
pp. 149-158
Author(s):  
Eka Febriani ◽  
Norra Isnasia Rahayu
Keyword(s):  
Service Quality ◽  
Tax Compliance ◽  
Sampling Technique ◽  
Primary Data ◽  
Probability Method ◽  
Significant Positive Effect ◽  
Mediating Role ◽  
Convenience Sampling ◽  
Positive Effect

This study aims to examine the effect of service quality and fairness on taxpayer compliance and the mediating role of satisfaction in the effect of service quality and fairness on taxpayer compliance. The population of this research is individual local taxpayers in Samarinda. The sample of this study is 164 respondents selected using non probability method with convenience sampling technique. This study uses primary data obtained from seven-scale Likert questionnaires. The data were analyzed using path analysis in SPSS. The results of this study show that, first, service quality has a significant positive effect on satisfaction and taxpayer compliance; second, fairness has an insignificant effect on satisfaction and taxpayer compliance; third, satisfaction has a significant positive effect on taxpayer compliance; fourth, service quality has a significant positive effect on taxpayer compliance mediated by satisfaction; fifth, mediated by satisfaction, fairness has no significant effect on tax compliance.

scholarly journals The effect of leadership style and job motivation on the performance of teachers

2021 ◽  
Vol 6 (2) ◽  
pp. 482
Author(s):  
Ramsiah Hiranah ◽  
Happy Fitria ◽  
Achmad Wahidy
Keyword(s):  
Leadership Style ◽  
Regression Models ◽  
Qualitative Data ◽  
Teacher Performance ◽  
Sampling Technique ◽  
Linear Regression Models ◽  
Profound Influence ◽  
Job Motivation ◽  
Study Techniques ◽  
The Impact

The main objective of this study is to define and explain the impact on teacher performance of the leadership style of the head of the Madrasah and job motivation simultaneously. Quantitative analysis is this form of study performed in this study. Techniques for qualitative data collection, questionnaires and documentation..“ Using different linear regression models, it was analyzed. With the help of the version 21 SPSS program. A saturated sampling technique was used in this analysis, where all 49 respondents were tested. From the following conclusions, the findings of data processing and interpretation are drawn: The principal's leadership style has a positive and important effect on the performance of teachers. Motivation for work has a positive and meaningful influence on the success of teachers. At the same time, the leadership style of madrasah principals and job motivation have a profound influence on teacher performance.

scholarly journals E-filling dan Relawan Pajak dalam Meningkatkan Kepatuhan Wajib Pajak Orang Pribadi

2020 ◽  
Vol 4 (2) ◽  
pp. 208
Author(s):  
I Nyoman Darmayasa ◽  
Bagus Putra Wibawa ◽  
Ketut Nurhayanti
Keyword(s):  
Sample Selection ◽  
Tax Compliance ◽  
Sampling Technique ◽  
Least Square Method ◽  
Partial Least Square ◽  
Least Square ◽  
Primary Data ◽  
Purposive Sampling ◽  
Partial Least Square Method

AbstractThis research aims to analyze the effect of e-filling application and tax volunteer’s role to individual taxpayer’s compliance. In addition, this research also analyzes the effect of tax volunteer’s role as moderating variable on e-filling application to individual taxpayer’s compliance. This research analyzes primary data from distributed questionnaires to 100 individual taxpayers’ in assistance locations of Tax Volunteer from Politeknik Negeri Bali Tax Center. Sample selection in this research using purposive sampling technique. The testing of research variables was conducted using the Partial Least Square method with SmartPLS 3.0 application. The results showed that e-filling application and tax volunteers role had a positive and significant effect on individual taxpayer’s compliance. While there is no significant effect from the moderation of tax volunteer’s role in e-filling application to individual taxpayer’s compliance. This research has a novelty the role of tax volunteers in improving taxpayer compliance. Furthermore, this research has a practical contribution to the tax authority to increase the role of tax volunteers and to taxpayers on the participation of utilizing tax volunteers to improve compliance.Keywords: E-filling; Individual taxpayer; Tax compliance; Tax volunteerAbstrak Penelitian ini bertujuan untuk menguji efek dari penerapan e-filling dan peran relawan pajak terhadap kepatuhan wajib pajak orang pribadi. Di samping itu, dilakukan pula pengujian moderasi relawan pajak atas pengaruh penerapan e-filling terhadap kepatuhan wajib pajak orang pribadi. Penelitian ini menganalisis data primer dari kuesioner yang disebarkan kepada 100 wajib pajak orang pribadi di lokasi asistensi Relawan Pajak Tax Center Politeknik Negeri Bali. Pemilihan sample pada penelitian ini menggunakan teknik purposive sampling. Pengujian variabel penelitian dilakukan menggunakan metode Partial Least Square dengan aplikasi SmartPLS 3.0. Hasil penelitian menunjukkan bahwa penerapan e-filling dan peran relawan pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak orang pribadi. Sedangkan terdapat pengaruh yang tidak signifikan pada moderasi peran relawan pajak atas penerapan e-filling terhadap kepatuhan wajib pajak orang pribadi. Penelitian ini memiliki keterbaruan peran relawan pajak dalam meningkatkan kepatuhan wajib pajak. Penelitian ini memiliki kontribusi praktis pada otoritas pajak untuk meningkatkan peran relawan pajak dan terhadap wajib pajak pada partisipasi memanfaatkan relawan pajak untuk meningkatkan kepatuhan.Kata Kunci: E-filling; Kepatuhan pajak; Relawan pajak; Wajib pajak orang pribadi

scholarly journals Empirical Analysis of the Factors that Affecting Maize Production of Farmers among Smallholders: The Case of Eastern Oromia, Ethiopia

2021 ◽  
Vol 9 (1) ◽  
pp. 137-145
Author(s):  
Murad Mohammed
Keyword(s):  
Crop Production ◽  
Smallholder Farmers ◽  
Sampling Technique ◽  
Primary Data ◽  
High Yield ◽  
Linear Regression Models ◽  
Potential Yield ◽  
Maize Crop ◽  
Maize Production ◽  
Smallholder Farm

In Ethiopia, maize is the second largest in production areas and first in its productivity but there are high yield gaps between the actual yield currently producing and the potential yield. Therefore, this study was aimed to identify factors that affecting maize production of smallholder farmers at the farm level in the Meta district in the east Hararge zone, Oromia, Ethiopia. A two-stage random sampling technique was employed and a total of 200 smallholder farmers were randomly and proportionally selected to collect primary data. Multiple linear regression models were used to analysis factors that affect maize production among smallholder farmers. The result showed that the production of maize was influenced by several factors. The coefficient provided that as the farmers obtained 1 dollar from non-farm activity, the maize production of farmers increased by 293.2 kg, keeping other factors constant. Thus, the farmers who had money from non-farm sources used as additional income to gain agricultural inputs for maize production and thus generate more maize quantity. The result was pointed out that the size of the cultivated areas of land had a positive influence on the quantity of maize production of farmers. The coefficient entailed that as the size of the cultivated areas of land increased by one hectare, the farmer’s quantity of maize production increased by 140.4 kg by keeping other factors constant. The result was also indicated that other factors being constant, the maize crop production of smallholder farmers of Meta district was decreased by 4 kg as Development Agent’s (DA’s) office distance increased by one minute. The possible explanation was that extension services were a critical source of information on agronomic practices. Therefore, policy makers should encourage the current maize production and supplying improved seed and chemical fertilizer which support to improve smallholder farm households’ welfare by increasing their sources of income.

Street food, hawkers and the Michelin Guide in Singapore

2017 ◽  
Vol 119 (4) ◽  
pp. 790-802 ◽  
Author(s):  
Joan C. Henderson
Keyword(s):  
Research Agenda ◽  
Design Methodology ◽  
Primary Data ◽  
Local Conditions ◽  
Street Food ◽  
Content Type ◽  
Food Cultures ◽  
Practical Implications

Purpose The purpose of this paper is to examine aspects of the contemporary relevance of the Michelin Guide as efforts are made to extend its reach in Asia. The focus is on recent endeavours by the producers of the restaurant guide to represent local conditions by acknowledging the importance of street food and hawkers. Design/methodology/approach The methodology is that of a case study based on analysis of published material about the inaugural Singapore Michelin Guide and its consequences. Findings The Michelin Guide confronts challenges in retaining its authority and establishing itself in new Asian locations. The Singapore edition indicates attempts at responsiveness to distinctive circumstances through the recognition of street food and hawkers, but questions can be raised about the appropriateness of their inclusion and rating. Research limitations/implications Despite the absence of primary data, important topics about food and dining landscapes and modes of restaurant reviewing and grading are explored. A research agenda for the future is also proposed. Practical implications Attention is given to the impacts of the guide for individual enterprises, suggesting positive and negative outcomes of endorsement. Social implications Findings enhance understanding of the place of food and dining within societies and the influence of restaurant guides. Originality/value The paper offers an Asian perspective on and fresh insights into the role of local food cultures as well as the meanings and functions of the Michelin Guide.

Performance of Islamic microcredit in perspective of Maqasid Al-Shariah

Humanomics ◽  
2015 ◽  
Vol 31 (4) ◽  
pp. 374-384 ◽  
Author(s):  
Md. Mahmudul Alam ◽  
Salwana Hassan ◽  
Jamaliah Said
Keyword(s):  
Questionnaire Survey ◽  
Design Methodology ◽  
Well Being ◽  
Peninsular Malaysia ◽  
Primary Data ◽  
Conventional System ◽  
Content Type ◽  
Enhancing Effect ◽  
Assessment Approach

Purpose – This study aims to examine the role of Islamic microcredit programs based on the achievement of Maqasid Al-Shariah. Past studies have evaluated the role of microcredit programs using the conventional assessment approach. However, the conventional system of socioeconomic role assessment cannot evaluate the performance of Islamic microcredit in terms of achieving the objectives of Shariah for the Islamic microcredit model. Design/methodology/approach – This paper uses primary data that were collected through a questionnaire survey distributed among 393 microcredit borrowers from Amanah Ikhtiar Malaysia (AIM). The survey was conducted from July 2013 to December 2013 in the State of Sabah and in Peninsular Malaysia. This research also analyzes the socioeconomic roles and the achievement of microcredit and microenterprise from the perspective of the five principles of Al-daruriyyat from Maqasid Al-Shariah. Findings – Results indicate that the microcredit program of AIM has a positive and enhancing effect on the livelihood of clients. This effect is reflected in the assessment of their well-being, especially in the context of Maqasid Al-Shariah. Originality/value – This study examines the role of Islamic microcredit based on the achievement of Maqasid Al-Shariah.

scholarly journals Face mask wearing rate predicts country’s COVID-19 death rates

2020 ◽  
Author(s):  
Daisuke Miyazawa ◽  
Gen Kaneko
Keyword(s):  
Multiple Regression ◽  
Regression Models ◽  
Face Mask ◽  
Lasso Regression ◽  
Regression Analyses ◽  
Linear Regression Models ◽  
National Differences ◽  
Regression Approach ◽  
Independent Risk Factors

AbstractIdentification of biomedical and socioeconomic predictors for the number of deaths by COVID-19 among countries will lead to the development of effective intervention. While previous multiple regression studies have identified several predictors, little is known for the effect of mask non-wearing rate on the number of COVID-19-related deaths possibly because the data is available for limited number of countries, which constricts the application of traditional multiple regression approach to screen a large number of potential predictors. In this study, we used the hypothesis-driven regression to test the effect of limited number of predictors based on the hypothesis that the mask non-wearing rate can predict the number of deaths to a large extent together with age and BMI, other relatively independent risk factors for hospitalized patients of COVID-19. The mask non-wearing rate, percentage of age ≥ 80 (male), and male BMI showed Spearman’s correlations up to about 0.8, 0.7, and 0.6 with the number of deaths per million from 22 countries from mid-March to mid-June, respectively. The observed number of deaths per million were significantly correlated with the numbers predicted by the lasso regression model including four predictors, age ≥ 80 (male), male BMI, and mask non-wearing rates from mid-March and late April to early May (Pearson’s coefficient = 0.918). The multiple linear regression models including the mask non-wearing rates, age, and obesity-related predictors explained up to 79% variation of the number of deaths per million. Furthermore, 56.8% of the variation of mask non-wearing rate in mid-March, the strongest predictor of the number of deaths per million, was predicted by age ≥ 80 (male) and male BMI, suggesting the confounding role of these predictors. Although further verification is needed to identify causes of the national differences in COVID-19 mortality rates, these results highlight the importance of the mask, age, and BMI in predicting the COVID-19-related deaths, providing a useful strategy for future regression analyses that attempt to contribute to the mechanistic understanding of COVID-19.

scholarly journals Compliance Determinant Of Paying Zakat Maal

2020 ◽  
Vol 5 (2) ◽  
pp. 213
Author(s):  
Tamimah Tamimah
Keyword(s):  
Local Government ◽  
Sampling Technique ◽  
Population Level ◽  
Public Understanding ◽  
Primary Data ◽  
Purposive Sampling ◽  
High Level ◽  
The Impact ◽  
Method Approach

Purpose: Madura is an island located in East Java which has a community with a high level of religiosity. Sumenep is one of the districts in Madura which has the largest population level among other districts in Madura. However, this is not in line with public compliance in paying zakat maal. Therefore, this study aims to find out whether religiosity, literacy, income, and tax obligation have an effect on community compliance to pay zakat maal.Design/Method/Approach: The data obtained in this study uses primary data obtained from people who pay taxes, using purposive sampling technique by determining people who have reached nisab, and for the analysis, it uses multiple regression.Findings: it shows that only religiosity and tax payment obligations which have an influence, while literacy and income do not have an effect on compliance to pay zakat maal. The implication of this research is as an evaluation for the local government to socialize the important role of the impact of zakat maal on the community, and to increase public understanding of the obligation to pay zakat maal.Originality/Novelty: Lots ofresearchesexamine the obligation to pay zakat fitrah but it is very rare to find research on zakat maal which is an obligation that must also be paid by someone who has assets that have reached Nisab (the minimum amount that a Muslim must have before being obliged to zakat).

Sign in / Sign up

Export Citation Format

Share Document