PERAN KONSELING, PENGAWASAN, DAN PEMERIKSAAN OLEH PETUGAS PAJAK DALAM MENDORONG KEPATUHAN WAJIB PAJAKDAN DAMPAKNYA TERHADAP PENERIMAAN NEGARA

Penelitian inibertujuan untuk memperoleh bukti empiris tentang pengaruh konseling, pengawasan, dan pemeriksaan pajak terhadap kepatuhan wajib pajak dalam memenuhi kewajiban perpajakannya dan dampaknya terhadap penerimaan negara. Populasi dalam penelitian ini adalah para Wajib Pajak yang ada di wilayah Jakarta. Metode pemilihan sampel menggunakan metode convenience sampling.Pengumpulan data menggunakan kuesioner. Responden penelitian ini berjumlah 200wajib pajak dan yang layak untuk diuji sebanyak 197 kuesioner. Pengujian hopotesis menggunakan Structural Equation Modeling (SEM). Hasil penelitian ini menunjukkan bahwa kegiatan konseling dan pemeriksaan pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak dalam memenuhi kewajiban perpajakannya, sedangkan pengawasan tidak memberikan dampak yang signifikan terhadap kepatuhan wajib pajak. Temuan lainnya, kepatuhan wajib pajak dapat memediasi pengaruh parsial variabel konseling, pengawasan, dan pemeriksaan terhadap penerimaan negaraThe purposes of this study to analyze the influence of counselling, supervision, and the tax examination, on the tax compliance and it’s impact on country revenue.The population of this research is Corporate Taxpayers. Primary data used in this study collected by the questionnaire in Jakarta Area. Convenience sampling method used in this study. There are any 197 from 200 questionnaires are feasible to analyzed. The Structural Equation Modeling (SEM) used to test the hyphotesis. The result of this study showed that the variable of counselling and variable of the tax examination positively influence on the tax compliance, while the supervision variable have no effect.Other findings that variable of tax compliance can mediate the influence of counselling, supervision, tax examination variebles on country revenue

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PERANAN BRAND IMAGE DAN BRAND CREDIBILITY DALAM MENINGKATKAN LOYALTY INTENTION MELALUI BRAND COMMITMENT

MIX JURNAL ILMIAH MANAJEMEN ◽

10.22441/mix.2021.v11i1.007 ◽

2021 ◽

Vol 11 (1) ◽

pp. 94

Author(s):

Keni Keni ◽

Callista Callista

Keyword(s):

Structural Equation Modeling ◽

Structural Equation ◽

Sampling Method ◽

Brand Image ◽

Equation Modeling ◽

Brand Commitment ◽

Loyalty Intention ◽

Brand Credibility ◽

Convenience Sampling ◽

Processing Techniques

The purpose of this research is to examine whether 1) brand image can predict loyalty intention 2) brand credibility can predict loyalty intention 3) brand credibility can predict brand commitment 4) brand commitment can predict loyalty intention 5) brand commitment mediates the effect of brand credibility on loyalty intention. Sample was selected using convenience sampling method amounted to 173 respondents. Data processing techniques using structural equation modeling what helped by Smart PLS 3.2.7 program. The result of this study shows that brand credibility, and brand commitment have significant effect to predict loyalty intention, but brand image doesn’t, brand credibility has significant effect to predict brand commitment, and brand commitment mediates the effect of brand credibility on loyalty intention.

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PENGARUH PENGETAHUAN PERPAJAKAN DAN PERSEPSI KEADILAN TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK MELALUI KEPERCAYAAN

Jurnal Riset Keuangan Dan Akuntansi ◽

10.25134/jrka.v5i1.1929 ◽

2019 ◽

Vol 5 (1) ◽

Author(s):

Ari Yulianti ◽

Asep Kurniawan

Keyword(s):

Structural Equation Modeling ◽

Structural Equation ◽

Tax Compliance ◽

Sem Analysis ◽

Primary Data ◽

Equation Modeling ◽

Quantitative Descriptive ◽

Data Collection Technique ◽

Descriptive Method ◽

Year 2013

This study aims to determine the effect of tax knowledge and perception of justice to compliance of taxpayer pp 46 year 2013 registered at tax office Subang and to determine the influence of knowledge taxation and perception of justice to compliance of taxpayer pp 46 year 2013 registered at tax office Subang through trust variables. This research uses quantitative descriptive method by using primary data. Data collection technique is by questionnaire. The population in this study is all taxpayers entrepreneurs included into PP 46 year 2013 registered at� Tax Office� Subang, and samples in this study as many as 100 respondents. Hypothesis testing using Structural Equation Modeling (SEM) analysis. The results of this study indicate that tax knowledge have an effect on taxpayer compliance, and perception of justice have an effect on taxpayer compliance, whereas trust does not mediate the influence of tax knowledge on compliance and perception of justice toward compliance.Keywords: Tax Knowledge, Perception of Justice, Trust, Tax Compliance

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Pengaruh Pengendalian Diri, Literasi serta Perilaku Keuangan Terhadap Kesejahteraan Keuangan

Jurnal Manajerial Dan Kewirausahaan ◽

10.24912/jmk.v2i4.9883 ◽

2020 ◽

Vol 2 (4) ◽

pp. 994

Author(s):

Leonardo Luis ◽

Nuryasman MN

Keyword(s):

Structural Equation Modeling ◽

Financial Management ◽

Structural Equation ◽

Well Being ◽

Self Control ◽

Financial Behavior ◽

Primary Data ◽

Equation Modeling ◽

Probability Sampling ◽

Convenience Sampling

The purpose of this study is to determine whether the financial well-being of financial management student at Tarumanagara University can be measured through financial behavior, where the level of financial behavior in this study is seen based on self-control and financial literacy. This research uses primary data through the process of collecting data by sharing questionnaires online using google forms questionnaire with a non-probability sampling method of the type of convenience sampling with a total of 150 financial management student at Tarumanagara University. The data analysis technique used is Structural Equation Modeling (SEM) with Smart-PLS program version 3.2.8. The results of this study show that there is a positive and significant influence between self-control, literacy, and financial behavior towards financial well-being. Tujuan penelitian ini adalah untuk mengetahui apakah kesejahteraan keuangan mahasiswa manajaemen keuangan Universitas Tarumanagara dapat diukur melalui perilaku keuangannya, dimana tingkat perilaku keuangan dalam penelitian ini dilihat berdasarkan pengendalian diri dan literasi keuangan seseorang. Penelitian ini menggunakan data primer melalui proses pengumpulan data dengan cara membagikan kuesioner secara online menggunakan google form dengan metode non-probability sampling berjenis convenience sampling dengan total 150 responden mahasiswa manajemen keuangan Universitas Tarumanagara. Teknik analisis data yang digunakan adalah Structural Equation Modeling (SEM) dengan program Smart-PLS versi 3.2.8. Hasil dari penelitian ini menunjukkan bahwa terdapat pengaruh positif dan signifikan antara pengendalian diri, literasi, serta perilaku keuangan terhadap kesejahteraan keuangan.

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Pengaruh Orientasi Pasar, Orientasi Kewirausahaan Dan Inovasi Terhadap Kinerja Usaha UKM Bidang Konveksi Di Jakarta Barat

Jurnal Manajerial Dan Kewirausahaan ◽

10.24912/jmk.v3i2.11897 ◽

2021 ◽

Vol 3 (2) ◽

pp. 500

Author(s):

Tasya Calista Sondra ◽

Oey Hannes Widjaja

Keyword(s):

Structural Equation Modeling ◽

Data Processing ◽

Market Orientation ◽

Entrepreneurial Orientation ◽

Structural Equation ◽

Sampling Method ◽

Equation Modeling ◽

Convenience Sampling ◽

Processing Techniques

This study aims to determine the positive and significant effect of market orientation, entrepreneurial orientation and innovation on the performance of the Convection UKM in West Jakarta. The population of this study is the SME sector of convection which is domiciled in West Jakarta. The sample was selected using convenience sampling method, amounting to 100 respondents. Data processing techniques use structural equation modeling assisted by the SmartPLS 3.2 program. The results of this study are market orientation, entrepreneurial orientation and innovation have a positive and significant effect on the performance of SMEs in the convection sector in West Jakarta. Penelitian ini bertujuan untuk mengetahui pengaruh positif dan signifikan orientasi pasar, orientasi kewirausahaan dan inovasi terhadap kinerja usaha UKM Konveksi Di Jakarta Barat. Populasi dari penelitian ini adalah usaha UKM bidang konveksi yang berdomisili di Jakarta Barat. Sampel dipilih menggunakan metode convenience sampling yang berjumlah 100 orang responden. Teknik pengolahan data menggunakan structural equation modeling yang dibantu dengan program SmartPLS 3.2. Hasil penelitian ini adalah Orientasi pasar, orientasi kewirausahaan dan inovasi berpengaruh positif dan signifikan terhadap kinerja usaha UKM bidang konveksi di Jakarta Barat.

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Pengaruh Kesadaran Merek, Nilai Produk Dan Keunikan Merek Terhadap Loyalitas Merek Uniqlo Di Batam

Jurnal Manajerial Dan Kewirausahaan ◽

10.24912/jmk.v3i2.11879 ◽

2021 ◽

Vol 3 (2) ◽

pp. 353

Author(s):

Enrico Yola ◽

Louis Utama

Keyword(s):

Structural Equation Modeling ◽

Data Analysis ◽

Brand Loyalty ◽

Structural Equation ◽

Sampling Method ◽

Brand Awareness ◽

Equation Modeling ◽

Measuring Instrument ◽

Product Value ◽

Convenience Sampling

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.

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The Effect of Sales Promotion and Store Atmosphere on Hedonic Shopping Motivation and Impulsive Buying Behavior in Hypermart Manado City

DeReMa (Development Research of Management) Jurnal Manajemen ◽

10.19166/derema.v13i1.785 ◽

2018 ◽

Vol 13 (1) ◽

pp. 83

Author(s):

Nova Christian Mamuaya

Keyword(s):

Structural Equation Modeling ◽

Structural Equation ◽

Sales Promotion ◽

Primary Data ◽

Equation Modeling ◽

Survey Method ◽

Impulsive Buying ◽

Convenience Sampling ◽

Shopping Motivation ◽

Hedonic Shopping

The purpose of this research is to know and analyze the effect of sales promotion and store atmosphere on hedonic shopping motivation and impulsive buying of Hypermart consumers in Manado City. The method used in this research is explanatory survey method; with 175 consumers who shop at Hypermart in Manado City as sample with convenience sampling technique; primary data with data collecting technique using questionnaire instrument with Likert scale and structural equation modeling analysis technique with Lisrel 8.80 program. The result of this research shows that sales promotion has positive and significant effect on hedonic shopping motivation; store atmosphere has positive and significant effect on hedonic shopping motivation; sales promotion has positive and significant effect on impulsive buying; store atmosphere has positive and significant effect on impulsive buying; and hedonic shopping motivation has positive and significant effect on impulsive buying of Hypermart consumers in Manado City. Impulsive buying will be improved if Hypermart management in Manado City is able to increase hedonic shopping motivation with the most dominant indicator is “shopping for value”, where hedonic shopping motivation will be improved if Hypermart management in Manado City can increase sales promotion with the most dominant indicator is “sample giveaway program” and store atmosphere with the most dominant indicator is “in-store appearance”. Bahasa Indonesia Abstrak: Tujuan penelitian ini adalah ingin mengetahui dan menganalisis pengaruh promosi penjualan dan atmosfir toko terhadap motivasi belanja hedonik dan pembelian impulsif konsumen Hypermart di Kota Manado. Metode yang digunakan dalam penelitian ini adalah explanatory survey; dengan sampel 175 orang konsumen yang berbelanja di Hypermart Kota Manado dengan teknik convenience sampling; data primer dengan teknik pengumpulan data menggunakan instrumen kuesioner dengan skala Likert dan teknik analisis structural equation modeling dengan program Lisrel 8.80. Hasil penelitian menunjukkan promosi penjualan berpengaruh positif dan signifikan terhadap motivasi belanja hedonik; atmosfir toko berpengaruh positif dan signifikan terhadap motivasi belanja hedonik; promosi penjualan berpengaruh positif dan signifikan terhadap pembelian impulsif; atmosfir toko berpengaruh positif dan signifikan terhadap pembelian impulsif; dan motivasi belanja hedonik berpengaruh positif dan signifikan terhadap pembelian impulsif konsumen Hypermat di Kota Manado. Pembelian impulsif akan mampu ditingkatkan jika manajemen Hypermart di Kota Manado mampu meningkatkan motivasi belanja hedonik dengan indikator yang paling dominan adalah “belanja untuk nilai”, di mana motivasi belanja hedonik akan mampu ditingkatkan jika manajemen Hypermart di Kota Manado mampu meningkatkan promosi penjualan dengan indikator yang paling dominan adalah “program pemberian sampel” dan atmosfir toko dengan indikator yang paling dominan adalah “interior toko”.

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Brand Image dan Country of Origin untuk Memprediksi Purchase Decision Konsumen : Variabel Perceived Quality Sebagai Variabel Mediasi

Jurnal Manajemen Bisnis dan Kewirausahaan ◽

10.24912/jmbk.v4i6.9793 ◽

2020 ◽

Vol 4 (6) ◽

pp. 276

Author(s):

I Made Genta Wedangga ◽

Keni Keni

Keyword(s):

Structural Equation Modeling ◽

Structural Equation ◽

Sampling Method ◽

Brand Image ◽

Country Of Origin ◽

Perceived Quality ◽

Equation Modeling ◽

Purchase Decision ◽

Convenience Sampling ◽

Processing Techniques

The purpose of this research is to examine whether 1) brand image and country of origin can predict purchase decision 2) brand image can predict perceived quality 3) perceived quality can predict purchase decision and 4) perceived quality can mediate the effect of brand image on purchase decision. Sample was selected using convenience sampling method amounted to 200 respondents at Jakarta and Tangerang. Data processing techniques using structural equation modeling what helped by SmartPLS.3.2.8 program. The result of this study shows that 1) brand image and country of origin have significant effect to predict purchase decision 2) brand image have significant effect to predict perceived quality 3) perceived quality have significant effect to predict purchase decision and 4) perceived quality can mediate the effet of brand image on purchase decision.

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A Partial Least Square Structural Equation Modeling: Prestige Perception in Tourism

10.31219/osf.io/jeh7d ◽

2020 ◽

Author(s):

Murat Kayak

Keyword(s):

Structural Equation Modeling ◽

Structural Equation ◽

Partial Least Square ◽

Least Square ◽

Primary Data ◽

Equation Modeling ◽

Destination Brand ◽

The Relationship ◽

Intention To Revisit ◽

Brand Prestige

This study aims to investigate destination brand prestige, and to explore the mediating effects of destination brand worldness between destination brand prestige and intention to revisit. Research is designed to collect primary data from the Taiwanese tourists. Partial least squares structural equation modeling is used to test the effects. The research model is appropriately implemented in Smart PLS 3 and a full mediation has existed through the empirical findings. The study shows how destination brand worldness mediates the relationship between destination brand prestige and intention to revisit.

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

Jurnal ULTIMA Accounting ◽

10.31937/akuntansi.v4i2.132 ◽

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

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PERAN INNOVATIVENESS SEBAGAI MODERASI PADA KETERKAITAN PENGARUH SOSIAL TERHADAP MINAT PEMBELIAN KOPI STARBUCKS

Jurnal Muara Ilmu Ekonomi dan Bisnis ◽

10.24912/jmieb.v4i1.7588 ◽

2020 ◽

Vol 4 (1) ◽

pp. 174

Author(s):

Miharni Tjokrosaputro ◽

Cokki Cokki

Keyword(s):

Structural Equation Modeling ◽

Social Influence ◽

Purchase Intention ◽

Structural Equation ◽

Partial Least Square ◽

Least Square ◽

Equation Modeling ◽

Green Product ◽

Convenience Sampling

Tujuan penelitian ini adalah untuk mengetahui apakah keinovatifan dapat memoderasi peran pengaruh sosial terhadap minat pembelian kopi Starbucks sebagai produk hijau. Penelitian ini menggunakan metode survey. Responden adalah 100 konsumen Starbucks. Teknik pengambilan sampel adalah convenience sampling. Teknik pengumpulan data menggunakan kuesioner. Teknik analisis data menggunakan Partial Least Square-Structural Equation Modeling. Hasil penelitian menunjukkan bahwa pengaruh sosial berpengaruh terhadap niat membeli kopi Starbucks dan keinovatifan konsumen tidak memoderasi peran pengaruh sosial terhadap minat pembelian kopi Starbuck sebagai produk hijau. The purpose of this study was to determine whether innovativeness can moderate the role of social influence in the purchase intention of Starbucks coffee as a green product. Respondents were 100 Starbucks consumers. The sampling technique is convenience sampling. Data collection techniques using a questionnaire by survey method. Data analysis techniques using Partial Least Square-Structural Equation Modeling. The results showed that social influence had effect on Starbucks coffee purchase intentions and consumer innovativeness did not moderate the role of social influence on the purchase intention of Starbuck coffee as a green product. This might be due to brand equity factors, collectivistic culture and limited sample size, which can be suggested for future researchers.

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