scholarly journals Pengaruh Pengetahuan dan Pemahaman Peraturan Perpajakan, Penghindaran Pajak dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak

2018 ◽  
Vol 10 (2) ◽  
pp. 156-167
Author(s):  
Davidya Febri ◽  
Tri Sulistyani

The purpose of this study was to determine the effect of knowledge and understanding of taxation regulations, tax avoidance and taxation sanctions simultaneously and partially on taxpayer compliance. To find out the difference in knowledge and understanding of taxation regulations,  tax  avoidance,  taxation  and  compliance sanctions  on  private  taxpayers  of private employees with ASN's personal taxpayers. In this study using the population of all individual taxpayers registered in the Tegal City KPP with a sample of 100 respondents. The sampling technique using simple random sampling. Methods of data collection by distributing questionnaires. The data is processed using SPSS program version 23. The results of this study conclude that the first hypothesis is that there is the influence of knowledge and understanding of tax regulations, tax avoidance and taxation sanctions simultaneously on taxpayer compliance with a significant value of 0,000. The second hypothesis  is  that  there  is an  influence  of  knowledge  and  understanding  of  taxation regulation partially to taxpayer compliance with the significant value equal to 0,011. The third hypothesis is that there is no partial tax avoidance effect on taxpayer compliance with a significant value of 0.069. The fourth hypothesis is that there is a partial effect of taxation sanctions on taxpayer compliance with a significant value of 0.030. The fifth hypothesis is that  there  are  differences  in  knowledge  and  understanding  of  taxation  regulations,  tax evasion,  tax  sanctions  and  compliance  with  private taxpayers  private  employees  with taxpayers personal ASN. While for both groups of taxpayers both private and ASN employees do not differ or there is no difference in preferences on tax sanctions.

2018 ◽  
Vol 5 (1) ◽  
pp. 39
Author(s):  
Faisal Eka Mahendra

This research aim to see the differences between conventional learning and cooperative learning types jigsaw II and NHT combination. In this research, sampling technique using is simple random sampling in tenth science five as an experiment class (method implemented) and tenth science four as an control class (conventional class). The datas about experiment, control class, and experiment try out collecting from documentation method. The test will be given after implementation has done in experiment class and will be given the same test in control class without the implementation. Each RPP signification in t-test are: first RPP is 0,42 < 0,05, second RPP is 0,003 < 0,05, the third is 0,000 < 0,05. The difference will be seen ini t_count > t_table, they are 2,083 > 2,004; 3,084 > 2,004; and 6,982 > 2,004. This shows that t_count > t_table, so Ha being accepted. That means, the average of student's outcomes of experiment class which teachs by jigsaw II and NHT combination really has the difference from conttol class. In this research the average of experiment class is 66,24 when control class is 43,73. It clearly shows that the average of experiment class higher than control class.


Author(s):  
Manthankumar N. Kapadiya

A quantitative approach was used to assess the knowledge regarding prevention and management of water borne diseases among mothers of under five children. Simple random sampling technique was used to select the mothers of under five children for study.100 samples collected from selected areas of mehsana. The duration of data collection was 1 day. The results of the study revealed that majority of the study sample (58.63%) have average knowledge regarding water borne diseases, 71.5% of the study sample having knowledge about causes and risk factors of Water borne diseases, 68.22% of the study sample having knowledge about prevention of Water borne diseases and 70.36% of the study sample having knowledge about management of Water borne diseases.


2016 ◽  
Vol 5 (3) ◽  
Author(s):  
Ervan Anwar

The aim of this study is to identify the effect of service quality which covers services system and procedure, personnel skill and ability, and service facilities and infrastructure on the satisfaction of motor vehicle taxpayers. This research adopts the associative research design as research guidelines. Probability sampling with simple random sampling technique were used in distributing 100 copies of questionnaire provided to taxpayers who use the service of Mataram Drive Thru. 100 copies of distributed questionnaire were entirely completed and returned to the researcher. Pearson correlation product moment   were given to 100 respondents / taxpayer motorists who use services Mataram Drive Thru, 100 copies of questionnaires distributed, fully completed and returned to the researcher. Pearson Product Moment Correlation was used to analyze the data obtained from the respondents. The research findings indicate that  systems and procedures of services, personil skills and ability, and service facilities and infrastructure have significant effect on the level of customers satisfaction 0,05 (2-sided). Therefore, it can be concluded that those three variables significantly affect the customers satisfaction. Further, service facilities and infrastructure was on the top rank, personil skill and abilitywas on the second, and systems and procedures was on the third. Finally, it is expected that the result of this study will help stakeholders of Mataram UPTD PPDRD office (the office of area tax service and levies) understand and identify the rank of variables influencing motor vehicle taxpayers satisfaction. Keywords: Service Qualites, Service Systems and Procedures, Personnel Skill and Abilities, Service Facilities and Infrastructure, Customers Satisfaction.


2020 ◽  
Vol 3 (2) ◽  
pp. 126-135
Author(s):  
Erdani Murdani Nur

Zakat is one of the pillars of Islam that every capable Muslim must do. One of the institutions that manage zakat funds is the National Zakat Agency (BAZNAS). This study aims to partially and simultaneously examine the effect of promotion and service quality on people's interest in paying zakat through BAZNAS, Indragiri Hilir Regency. This type of research is field research. The data used in this study were primary and secondary. 87 Respondents in this study were Muzakki in BAZNAS Indragiri Hilir Regency. The sampling technique used was simple random sampling. The data collection methods were questionnaires, interviews, and documentation. The data analysis technique partially used the t-test and simultaneously used the Anova test. The results showed that either partially or simultaneously, promotion and service quality had a significant influence on people's interest in paying zakat in BAZNAS, Indragiri Hilir Regency.


2020 ◽  
Vol 30 (3) ◽  
pp. 652
Author(s):  
Ni Luh Putu Indah Anggreni ◽  
Maria Mediatrix Ratna Sari

The purpose of this  study was to determine how much the potential and effectiveness of restaurant tax collection in the District of South Kuta. This research has been conducted in various  restaurants  located in South Kuta. The number of samples is 94 restaurants, 14 restaurants, and 4 bars, with probability sampling methods, especially Simple Random Sampling. Data collection is done through surveys, non-participant observation, and questionnaires. The analysis technique  used is quantitative descriptive. The analysis shows that the restaurant tax potential in South Kuta District in 2019 is quite large when compared to the realization and target of restaurant tax. The effectiveness of restaurant tax collection in South Kuta District in 2018 which resulted in 108 percent with very effective criteria. Keywords: Potency; Effectiveness; Realization of Revenue.


Kappa Journal ◽  
2021 ◽  
Vol 5 (1) ◽  
pp. 102-108
Author(s):  
Fartina Fartina ◽  
◽  
Khaerus Syahidi ◽  
Laxmi Zahara ◽  
Zaotul Wardi ◽  
...  

This study aims to determine the differences in student achievement who are taught using interactive multimedia drills model with students who are taught using science comic media. This type of research is experimental research. The population in this study is all students of class VII MTs. The State of Selong Model and the sampling was determined by using cluster random sampling technique to select the class and simple random sampling to select the students in that class. The second sampling technique is random sampling by drawing lots, cluster random sampling, namely the class is divided into experimental class I, namely the class that is taught using interactive multimedia drills model (class VII-E) and the experimental class II, namely the class that is taught using comic media. science (class VII-F), each of which consists of 36 students. And simple random sampling, where students are drawn after data collection to reduce the sample to 30 students to facilitate hypothesis testing. The data collection technique used post-test while the data analysis technique to test the hypothesis was the t-test. The results of data analysis using t-test showed that there were differences in student achievement who were taught using interactive multimedia drills model with students who were taught using science comic media. This can be seen in the post-test results where t-count > t-table is 2.206 > 2.002. Thus H0 is rejected and Ha is accepted. This means that there are differences in student achievement who are taught using interactive multimedia drills model with students who are taught using science comics


2020 ◽  
Vol 9 (4) ◽  
pp. 160
Author(s):  
Jude J. Obiunu ◽  
Jennifer O. Yalaju

This study investigated the influence of emotional intelligence, interpersonal communication and job satisfaction on the job performance of staff in Chevron Nigeria Limited, Warri. Four null hypotheses guided the study. The correlation research design was adopted in the study. A sample of 400 was selected by the researchers using simple random sampling technique. The instrument used for data collection was a validated and reliable questionnaire. Regression statistics was used to test the stated null hypotheses, at 0.05 level of significance. The findings in the study showed that the four null hypotheses were rejected which is an indication that there is a significant relationship between emotional intelligence, interpersonal communication, job satisfaction and job performance of staff in Chevron Nigeria Limited.


2019 ◽  
Vol 4 (1) ◽  
pp. 35-46
Author(s):  
Anna Marganingsih ◽  
Emilia Dewiwati Pelipa

Abstract: This research is motivated by the fact that not all consumers behave rationally. There are still many consumers who behave iirationally in the form of consumptive behavior. Consumers in this case students who have consumptive behavior are suspected because consumers are lacking in economic literacy. The purpose of this study was to determine the effect of economic literacy on student consumptive behavior at STKIP Persada Kahtulistiwa Sintang. The research method used is quantitative with factual exposures. The population is students with 257 people. The sampling technique used is Simple Random Sampling with a sample size of 65 people. Data collection tool in the form of questionnaires and test questions. The results showed that economic literacy had a negative and significant effect on students' consumptive behavior in STKIP Persada Khatulistiwa Sintang. This is confirmed by the results of the t test which shows the value of t count - 3,400> t table - 1,998 (Two Tailed) on df = n -2 = 65 - 2 = 63 and the error rate (α = 5%) or significance 0,000 <0.05 means null hypothesis is rejected and alternative hypothesis is accepted. Keywords: Economic Literacy, Consumptive Behavior Abstrak: Penelitian ini dilatarbelakangi oleh kenyataan yang terjadi bahwa tidak semua konsumen berperilaku rasional. Masih banyak konsumen yang berperilaku iirasional dalam bentuk perilaku konsumtif. Konsumen dalam hal ini mahasiswa yang memiliki perilaku konsumtif diduga karena konsumen kurang dalam literasi ekonomi. Tujuan dalam penelitian ini adalah untuk mengetahui pengaruh literasi ekonomi terhadap perilaku konsumtif mahasiswa di STKIP Persada Kahtulistiwa Sintang. Metode penelitian yang digunakan adalah kuantitatif dengan bentuk ekspos fakto. Populasi adalah mahasiswa  dengan jumlah 257 orang. Teknik sampling yang digunakan adalah Simple Random Sampling dengan jumlah sample 65orang. Alat pengumpul data berupa angket dan soal tes. Hasil penelitian menunjukkan bahwa literasi ekonomi berpengaruh negatif dan signifikan terhadap perlaku konsumtif mahasiswa di STKIP Persada Khatulistiwa Sintang. Hal ini dipertegas dengan hasil uji t yang menunjukkan nilai t hitung – 3,400 > t tabel - 1,998 (Two Tailed) pada dk = n -2 = 65 – 2 = 63 dan tingkat kesalahan (α = 5%) atau signifikansi 0.000 < 0.05 artinya Ho ditolak dan Ha diterima. Kata Kunci : Literasi Ekonomi, Perilaku Konsumtif


2021 ◽  
pp. 657-670
Author(s):  
Suci Noor Hayati ◽  
Siti Yuliani Rusnandar

Patient safety is important and can be facilitated by improving the work climate for nurses. This study aims to describe the work climate of nurses and its impact on the application of patient safety at Sartika Asih Hospital, Bandung. The design of this study was descriptive with a cross-sectional approach. The population of this research is 84 nurses, and a simple random sampling technique was used to select 69 people. Data collection used the NWork Climate questionnaire by Suyanto with 36 statements. The univariate analysis used indicates that 56.5% respondents felt the work climate was not good, while 43.5%) felt it was good. According to Muadi (2019) work climate is a tool of environmental characteristics. Perceived directly by employees and assumed to have the main power in influencing employee behavior, the work climate is partially created visthe collaboration between the nurse and manager. The working climate of nurses in the hospital is still not good, so the hospital needs to make policies to improve this, including the scheduling of regular meetings and plans to increase the knowledge of nurses.   Keywords: working climate; patient safety; nurse


F1000Research ◽  
2021 ◽  
Vol 10 ◽  
pp. 883
Author(s):  
Francis Kiroro ◽  
Majid Twahir ◽  
Daniel Kiura ◽  
Ann Kamuyu ◽  
Ann Wanyoike

Background Establishment of a systematic way of measurement and utilization of indicators for improvement is one of the most challenging issues in monitoring and evaluation of indicators in healthcare settings. In realizing these fundamental challenges, we designed a monitoring and evaluation system incorporating a hospital-wide quality variance report (QVR) system using linked Microsoft Excel® spreadsheets on Microsoft SharePoint®. Methods Indicators were determined at the departmental/unit level in line with the institutional goals, departmental functions, quality expectations, inputs/outputs, clinical priorities, compliance to policies/procedures/protocols/guidelines/pathways as well as in response to gaps in service delivery picked during root cause analyses. The sample design was determined in accordance with the characteristics of the population. Drawing of sample units was done using a simple random sampling technique without replacement or systematic random sampling. The indicator’s monitoring was enhanced visually by allocating colour codes based on performance across the months and quarters. The action plan tab consisted of a platform that aids in documenting corrective actions arising from the performance reviews. Results and discussion The QVR reporting system ensured a standardized format of monitoring throughout the institution with a reduced turnaround time from data collection to analysis. Further, continuity of the monitoring and evaluation (M&E) system was guaranteed even if an individual left the institution.  The analysis of the QVR allowed hospital-wide trending on cross-cutting indicators with consequent ease of communication to multiple stakeholders.  The automation has saved time and increased accuracy which has enhanced credible engagements during quality meetings. Conclusions Use of this system greatly enhanced quality performance monitoring in the hospital, identification of major bottlenecks that warranted hospital-wide projects or departmental-level projects. The QVR system enhanced the efficiency and accuracy of quality monitoring from data collection through to performance reviews. The QVR structure allows for customized development of an M&E database application software.


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