scholarly journals Pemahaman Perpajakan dan Religiusitas Memoderasi Penurunan Tarif Pajak dan Pelayanan Online pada Kepatuhan Wajib Pajak

2021 ◽  
Vol 31 (5) ◽  
pp. 1169
Author(s):  
I Made Dwi Sumba Wirawan ◽  
Gede Yohanes Arygunartha ◽  
Desak Rurik Pradnya Paramitha Nida
Keyword(s):  
Sampling Method ◽  
Small And Medium Enterprises ◽  
Simple Random Sampling ◽  
Tax Rates ◽  
Online Services ◽  
Moderating Variables ◽  
Analysis Technique ◽  
Medium Enterprises ◽  
Positive Effect

This study examines the effect of lowering tax rates and online services on taxpayer compliance and tests the ability to understand taxation and religiosity as moderating variables. The number of samples analyzed was 83 Micro, Small, and Medium Enterprises (MSMEs) which became partners of the Denpasar City Cooperative and UMKM Office. Determination of the sample in this study using probability sampling with simple random sampling method. The analysis technique used is multiple linear regression and Moderated Regression Analysis (MRA). The results of the analysis show that the reduction in tax rates and online services has a positive effect on taxpayer compliance. Understanding taxation and religiosity strengthens the reduction in tax rates on taxpayer compliance. However, understanding taxation and religiosity do not moderate the effect of online services on taxpayer compliance. Keywords: Reduction In Tax Rates; Online Services; Obedience; Understanding; Religiosity.

scholarly journals Pengaruh Persepsi, Tingkat Pendidikan, dan Sosialisasi Terhadap Penerapan SAK EMKM Pada UMKM Wilayah Kota Surabaya

2018 ◽  
Vol 12 (2) ◽  
pp. 112
Author(s):  
Galuh Artika Febriyanti ◽  
Agung Sri Wardhani
Keyword(s):  
Sampling Method ◽  
Small And Medium Enterprises ◽  
Financial Statements ◽  
Financial Accounting ◽  
Primary Data ◽  
Negative Effect ◽  
Convenience Sampling ◽  
Medium Enterprises ◽  
Cash Basis ◽  
Positive Effect

The perpetrators of MSMEs generally do not use the standards applicable in the preparation of financial statements. MSME financial statements often use cash basis taken from daily cash mutation sources. The Indonesian Institute of Accountants seeks to contribute to overcome the constraints of MSMEs in the preparation of financial statements by issuing the Financial Accounting Standards of Micro Small and Medium Enterprises (SAK EMKM) and effective from 1 January 2018. SAK EMKM is simple to be implemented easily by MSMEs. The Financial Statements according to SAK EMKM are prepared on the accrual basis. The research took 50. MSMEs in Surabaya using convenience sampling method. The data used are primary data obtained through questionnaires. This study aims to finding out the hypothesis that the perception of MSMEs in Surabaya against the application of EMKM IFRS had an effect on the application of EMKM IFRSs, testing the education level hypothesis of MSMEs in Surabaya had an effect on the application of EMKM IFRSs, and tested the hypothesis of SAK EMKM dissemination in Surabaya. application of SAK EMKM. The results showed that partially the perception of MSMEs entrepreneurs has a positive effect on implementation SAK EMKM while the level of education and sozialization has a negative effect.

scholarly journals PERANAN MANAJEMEN RANTAI PASOK DALAM MENINGKATKAN STRATEGI KOMPETITIF UMKM DI SAMARINDA

2018 ◽  
Vol 2 (2) ◽  
pp. 116
Author(s):  
Rina masitoh, Catur Kumala Dewi
Keyword(s):  
Supply Chain ◽  
Sampling Method ◽  
Small And Medium Enterprises ◽  
Quality Standard ◽  
Delivery Time ◽  
Supply Chain Strategy ◽  
Systematic Data ◽  
Human Power ◽  
Analysis Technique ◽  
Medium Enterprises

Small and medium trade will be displaced from the AFTA and Free Trade competition if it does not implement an effective and efficient supply chain. This is a major problem for Small and Medium Enterprises (SMEs) which indicate they have limitations in business capital, not or have not implemented technology and there is no formula for the objectives to be achieved by Micro, Small and Medium Enterprises (UMKM) and lack of resources human power in the form of expertise and skills of Micro, Small and Medium Enterprises (UMKM).The purpose of this study is to find out the model of supply chain from UMKM in Samarinda. An effective model of supply chain will provide an increase in UMKM competitiveness strategies. The effective supply chain strategy will give UMKM excellence in terms of price, quality, standard products and delivery time and customer service.The analysis technique used in this study is descriptive qualitative, namely by the stage of collecting and recording data, reducing data, presenting data, processing and drawing conclusions. This is done to describe the state of the object being examined based on the facts in the field, so that accurate and systematic data can be obtained. Data is obtained by observation, distribution of questionnaires. The population of this study is all UMKM in 25 sub-districts in Samarinda. Sampling using purposive sampling method where 9 sub-districts were taken by UMKM in Samarinda

scholarly journals The Role Of Human Resources Competency On SMEs Performance In Timor – Leste

2021 ◽  
Vol 1 (11) ◽  
Author(s):  
Egidio Da Costa ◽  
Niu Xiong ying
Keyword(s):  
Random Sampling ◽  
Sampling Method ◽  
Small And Medium Enterprises ◽  
Sampling Technique ◽  
Simple Random Sampling ◽  
Business Owners ◽  
Measurement Scale ◽  
Timor Leste ◽  
Medium Enterprises

Small and medium enterprises (SMEs) play a large role in the economic development of each country. This can be seen from their contribution to the Gross Domestic Product (GDP). In addition, the existence of impact on the development of several countries, especially small and developing countries. This study was conducted with the aim of exploring the influence of skills, knowledge and abilities on the performance of SMEs with a quantitative approach. The population in this study was SMEs domiciled in Dili, Timor-Leste and the sampling Method was simple random sampling technique. The data collection was conducted by distributing questionnaires to 250 units of SMEs business owners and managers. The measurement scale Used was a Likert scale. The data were analyzed using SPSS version 23 with multiple regression analysis. The results of the F test (Simultaneous) analysis show that the skills (X1), knowledge (X2) and ability (X3) have positive and significant effects on SMEs’ performance (Y). While t test (Partial) results show skills is positive, but Do not significantly influence SMEs performance while knowledge and abilities show positive and significant effects on SMEs performance.

scholarly journals MICRO, SMALL, AND MEDIUM ENTERPRISES TAXPAYER PERCEPTION ON THE DETERMINATION OF FINAL INCOME TAX POLICY ACCORDING TO GOVERNMENT REGULATION NUMBER 23 YEAR OF 2018

2019 ◽  
pp. 174-182
Author(s):  
Lina Said
Keyword(s):  
Income Tax ◽  
Government Regulation ◽  
Small And Medium Enterprises ◽  
Descriptive Analysis ◽  
Tax Rates ◽  
Income Tax Policy ◽  
The Government ◽  
Knitting Industry ◽  
Medium Enterprises

The Government has issued a new provision on Income Tax on Micro, Small, and Medium Enterprises (MSMEs), namely Government Regulation Number 23 the Year of 2018 about Income Tax Of Businesses Received or Obtained by Taxpayers Who Have Certain Gross Circulation, effective from 1st July 2018. The Government Regulation revokes Government Regulation Number 46 the year 2013 which has been effective for five years since its enactment on 1st July 2013. This new regulation is considered very important, especially for MSMEs because it regulates the reduction in final income tax rates for MSMEs with a turnover of maximum Rp. 4.8 billion per year, to 0,5% originally 1% (Government Regulation No.46/2013). The method used is descriptive analysis with a quantitative approach using questionnaires with respondents are MSMEs taxpayers in the knitting industry. The results of the research show that in general, knitting industry MSMEs do not know and understand about the implementation of Government Regulation Number 23 the Year of 2018. Taxpayer's perception of fairness is at 3.04, Certainty at 3.14, Convenience 3.20, and Economy/Efficiency 3.50.

scholarly journals Kompensasi Memoderasi Pengaruh Partisipasi Penganggaran Pada Budgetary Slack

2019 ◽  
pp. 2460
Author(s):  
I Putu Widhi Nugraha Putra Suherman ◽  
Luh Gede Krisna Dewi
Keyword(s):  
Organizational Performance ◽  
Sampling Method ◽  
Good Governance ◽  
Survey Method ◽  
Budgetary Slack ◽  
Analysis Technique ◽  
Budgetary Participation ◽  
The Relationship ◽  
Positive Effect

This study aims to determine the effect of budgeting participation on budgetary slack in the Regional Organization of Badung Regency with moderated variable compensation. The population in this study were authorized officials in budgeting, namely 38 Badung District OPD. Determination of samples in this study using purposive sampling method. Total number of respondents was 143 respondents. The data collection method used is the survey method. The data analysis technique used is moderation regression analysis. The results of this study indicate that budgetary participation has a positive effect on budgetary slack, and compensation can weaken the relationship between budgetary participation and budgetary slack. The results of this study are expected to be able to provide a view for the parties involved in budgeting in the Badung District OPD so that decision making and policy determination in the future can minimize budgetary slack, improve organizational performance, and create good governance. Keywords: Budgeting participation, compensation, budgetary slack

scholarly journals The Effect of Tax Fairness, Tax Socialization and Tax Understanding on Tax Compliance: A Study on Micro, Small and Medium Enterprises (MSMEs)

2021 ◽  
Vol 4 (1) ◽  
pp. 87
Author(s):  
Sizka Rismaningsih Lestary ◽  
Memed Sueb ◽  
Ivan Yudianto
Keyword(s):  
Regression Model ◽  
Income Tax ◽  
Government Regulation ◽  
Sampling Method ◽  
Small And Medium Enterprises ◽  
Tax Compliance ◽  
Analysis Technique ◽  
Small Medium Enterprises ◽  
Medium Enterprises ◽  
Tax Fairness

This research aims to identify the effect of fairness, socialization, and understanding on the Micro Small Medium Enterprises (MSMEs) taxpayer compliance towards Government Regulation number 23/2018 regarding income tax from business received or accrued by taxpayers who have certain gross turnover. This research used a quantitative approach, and data were collected using the Likert scale questionnaire. In this research, the population was 283 SME actors registered at the Cooperatives and Small and Medium Enterprises Office, Bandung. The sampling method used was purposive sampling. The data analysis technique used in this research is path analysis. Based on the partial test on the first regression model hypothesis, tax fairness and tax socialization are positively and significantly associated with the tax understanding. The second regression model hypothesis's partial test indicates that tax fairness does not affect, while the taxation socialization and understanding of taxation positively affect MSME taxpayers' compliance.

scholarly journals Pengaruh pendidikan dan pengalaman bisnis terhadap orientasi kewirausahaan serta dampaknya terhadap orientasi pasar

2019 ◽  
Vol 15 (1) ◽  
pp. 17-29
Author(s):  
Salim Al Idrus ◽  
Abdussakir Abdussakir
Keyword(s):  
Market Orientation ◽  
Entrepreneurial Orientation ◽  
Random Sampling ◽  
Sampling Method ◽  
Small And Medium Enterprises ◽  
Simple Random Sampling ◽  
Research Data ◽  
Business Experience ◽  
Medium Enterprises ◽  
Education Business

This study aims to reveal the influence of education on entrepreneurial orientation,  the influence of business experience on entrepreneurial orientation, the influence of education on market orientation, the influence of business experience on market orientation; and the influence of entrepreneurial orientation on market orientation. This study uses a quantitative approach with a sample of 168 Small and Medium Enterprises (SMEs) in East Java. Samples were taken using simple random sampling method, research data were taken through a questionnaire, and data analysis using SEM. The results of the study revealed that the higher the education and business experience, the higher the entrepreneurial orientation, the higher the education, business experience and entrepreneurial orientation, the higher the market orientation; and market orientation can be improved through improving education and business experience by paying attention to entrepreneurial orientation

scholarly journals Good Corporate Governance, Motivasi, Gaya Kepemimpinan dan Kinerja Karyawan

2021 ◽  
Vol 31 (4) ◽  
Author(s):  
Ni Kadek Ari Kusna Yanthi ◽  
I Wayan Pradnyantha Wirasedana
Keyword(s):  
Corporate Governance ◽  
Leadership Style ◽  
Sampling Method ◽  
Banking Sector ◽  
Employee Performance ◽  
Good Corporate Governance ◽  
Analysis Technique ◽  
Target Set ◽  
Positive Effect

BPD Bali’s bank is a commercial bank engaged in the banking sector. The achievement of Bank BPD Bali's credit targets cannot be separated from employee performance, because with the maximum performance of employees the target set will be achieved. This study aims to determine the effect of GCG, motivation, and leadership style on the performance of employees of Bank BPD Bali’s in Badung Regency. The populations used in this study were 2 branch offices and 7 sub-branch offices in Badung Regency with the determination of the sample using purposive sampling method, the total sampels was 57 respondents. The data analysis technique is multiple linear analysis. The results of the study showed that GCG, motivation, and leadership style had a positive effect on the performance of the employees of Bank BPD Bali’s in Badung Regency, by implementing Good Corporate Governance, motivation and leadership style will improve employee performance. Keywords: Good Corporate Governance; Motivation; Leadership Style; Employee Performance.

scholarly journals Pengaruh Pengetahuan Wajib Pajak, Administrasi Pajak, Tarif Pajak dan Sanksi Perpajakan terhadap Kepatuhan Pajak Pada Pelaku Usaha UMKM di Indonesia

2020 ◽  
Vol 4 (2) ◽  
pp. 288
Author(s):  
Gandy Wahyu Maulana Zulma
Keyword(s):  
Small And Medium Enterprises ◽  
Statistical Tests ◽  
Tax Compliance ◽  
Tax Administration ◽  
Tax Rates ◽  
Medium Enterprises ◽  
Positive Effect

This study aims to test the determinants of tax compliance in small and medium enterprises (MSMEs) empirically, by considering several aspects such as tax knowledge, tax administration, tax rates, and tax sanctions in influencing the compliance of MSME taxpayers in Indonesia. The population and sample in this study focus on businesses with a turnover of less than 4.8 billion, which are included in the MSME sector. A total of 154 questionnaires were collected and can be used for further analysis through a series of statistical tests. The results showed that tax knowledge, tax administration, and tax sanctions have a positive effect on tax compliance in Indonesia. These findings indicate that better knowledge of tax, tax administration, and enforcement of fair and transparent tax sanctions can improve tax compliance.

scholarly journals Pengaruh Opini Audit dan Audit Delay Pada Auditor Switching dengan Karakteristik Komite Audit Sebagai Pemoderasi

2019 ◽  
Vol 28 (3) ◽  
pp. 1965
Author(s):  
Gusti Ngurah Made Dwiphayana ◽  
I Dewa Gede Dharma Suputra
Keyword(s):  
Regression Analysis ◽  
Audit Committee ◽  
Sampling Method ◽  
Positive Influence ◽  
Audit Opinion ◽  
Auditor Switching ◽  
Analysis Technique ◽  
Negative Effect ◽  
Positive Effect

This study aims to examine the effect of audit opinion and audit delay on auditor switching and how the characteristics of the audit committee are able to moderate the influence of audit opinion and audit delay on auditor turnover. Determination of sample using purposive sampling method with samples of 120 companies. The data analysis technique used is logistic regression analysis and Moderated Regression Analysis (MRA). The results of the study show that audit opinion has a negative effect on auditor turnover, while audit delay has a positive effect on auditor turnover. The characteristics of the audit committee are able to weaken the positive influence of audit delay on auditor switching. But the characteristics of the audit committee are not able to moderate the influence of the audit opinion on the auditor switching. Keywords : Audit opinion, audit delay, audit committee, auditor switching.

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