scholarly journals Faktor-Faktor Yang Mempengaruhi Kemauan Wajib Pajak Orang Pribadi Untuk Mengikuti Tax Amnesty (Studi Empiris Pada Perguruan Tinggi Di Jakarta Barat)

2018 ◽  
Vol 23 (3) ◽  
pp. 290
Author(s):  
Henny Wirianata, Liana Susanto, Viriany, Yanti
Keyword(s):  
Empirical Evidence ◽  
Significant Influence ◽  
Statistical Tests ◽  
Positive Influence ◽  
Primary Data ◽  
Tax Amnesty ◽  
Economic Faculty

The purpose of this research was to obtained an empirical evidence about the influence of continuous Government’s campaign, easiness of tax amnesty, tax amnesty’s rate, and tax sanctions on taxpayer’s willingness to enroll tax amnesty. This study use primary data from quesioners. Continuous Government’s campaign measured by 5 questions, easiness of tax amnesty 7 questions, tax amnesty’s rate 7 questions, tax sanctions 2 questions, and taxpayer’s willingnes 4 questions. The respondents were Lecturers in Economic Faculty in Tarumanagara University. This study used statistical tests. The results showed that continuous Government’s campaign and easiness of tax amnesty have sifnificant and positive influence toward taxpayer’s willingness. Meanwhile, tax amnesty’s rate and tax sanctions has no significant influence toward taxpayer’s willingness to enroll tax amnesty.

Understanding the Influence of R&D Collaboration on Organizational Innovation

2018 ◽  
Vol 7 (3) ◽  
pp. 54-73 ◽  
Author(s):  
Lurdes Simao ◽  
Mário Franco
Keyword(s):  
Empirical Evidence ◽  
Significant Influence ◽  
Organizational Innovation ◽  
Positive Impact ◽  
Innovation Adoption ◽  
Positive Influence ◽  
Business Practices ◽  
Community Innovation Survey ◽  
External Relations ◽  
Practical Implications

Collaboration in R&D has had a positive influence on the performance of firms, but little is known about its impact on organizational innovation. Therefore, this article analyzes the influence of R&D collaboration on firms' ability to introduce organizational innovation. A quantitative approach was used, based on a sample of 5.079 Portuguese firms from the CIS 2010-Community Innovation Survey 2010. The empirical evidence showed R&D collaboration with clients to be predominant in organizational innovation adoption. Cooperation with competitors, universities and state laboratories has no significant influence. R&D collaboration with other firms within the same group, and with suppliers has a significant positive impact on organizational innovation in the workplace. In addition, collaboration with consultants is significant in business practices and external relations. Several theoretical and practical implications are presented.

scholarly journals PENGARUH NON PERFORMING FINANCING DAN PERSENTASE BAGI HASIL TERHADAP PEMBIAYAAN MUSYARAKAH PADA PT BANK SYARIAH MANDIRI

2019 ◽  
Vol 1 (1) ◽  
pp. 77-88
Author(s):  
Nora Ulfa ◽  
Ismaulina Ismaulina ◽  
Fathul Liza
Keyword(s):  
Significant Influence ◽  
Statistical Tests ◽  
Research Question ◽  
Profit Sharing ◽  
Positive Influence ◽  
Statistical Test ◽  
Financial Statement ◽  
Islamic Banking ◽  
Test Results ◽  
Production Sharing

Non Performing Financing (NPF) and Percentage of Profit Sharing (PBH) indirectly influence the distribution of Musyarakah financing to Islamic banking. NPF occurs because the customer is unable to pay installments from the musyarakah financing that he has received, the inability of the customer to pay monthly installments is due to the percentage of profit sharing that is too high. The phenomenon that has been happening to PT Bank Syariah Mandiri, namely the distribution of funding did not increase significantly due to an increase in NPF. Based on these thoughts, in this study a research question was taken to find out what factors would influence the distribution of funding to PT Bank Syariah Mandiri. Based on this phenomenon, the distribution of Musyarakah Financing to PT Bank Syariah Mandiri can be seen from the percentage of revenue sharing that has increased significantly, while the NPF and Financing have an interrelated relationship. It can be seen from the Financing data from 2012 to 2014 that the increase in financing was very small due to the increasing value of the NPF. The research method used is a quantitative method in which financial statement data taken through the official website www.syariah.mandiri.co.id will be processed through SPSS data. The results of the study are: The development of NPF of Syariah Mandiri Bank during 2012-2014 has fluctuated, where the percentage of NPF sometimes goes up and sometimes goes down, the results of statistical tests show Non Performing Financing (NPF) has a positive and significant influence on the distribution of Musyarakah Financing to Bank Syariah Mandiri. Because the significance value is smaller than 0.05. This indicates an increase and decrease in the amount of Musyarakah financing disbursed is strongly influenced by the NPF. The development of Bank Syariah Mandiri's Production Sharing Percentage (PBH) during 2012-2014 sometimes increased and sometimes decreased, the statistical test results showed that the Production Sharing Percentage (PBH) had a positive influence and had a significant influence on the distribution of Musyarakah Financing to Bank Syariah Mandiri. Because the significance value is smaller than 0.05. Keyword : Non Performing Financing,  Share of Percentage, Musyarakah Financing.   Abstrak Non Performing Financing (NPF) dan Persentase Bagi Hasil (PBH) secara tidak langsung mempengaruhi distribusi pembiayaan Musyarakah ke perbankan syariah. NPF terjadi karena pelanggan tidak mampu membayar cicilan dari pembiayaan musyarakah yang telah ia terima, ketidakmampuan pelanggan untuk membayar cicilan bulanan disebabkan oleh persentase pembagian keuntungan yang terlalu tinggi. Fenomena yang telah terjadi pada PT Bank Syariah Mandiri, yaitu penyaluran dana tidak meningkat secara signifikan karena adanya peningkatan NPF. Berdasarkan pemikiran ini, dalam penelitian ini pertanyaan penelitian diambil untuk mengetahui faktor-faktor apa yang akan mempengaruhi distribusi dana ke PT Bank Syariah Mandiri. Berdasarkan fenomena ini, distribusi Pembiayaan Musyarakah ke PT Bank Syariah Mandiri dapat dilihat dari persentase bagi hasil yang meningkat secara signifikan, sedangkan NPF dan Pembiayaan memiliki hubungan yang saling terkait. Dapat dilihat dari data Pembiayaan 2012-2014 bahwa peningkatan pembiayaan sangat kecil karena meningkatnya nilai NPF. Metode penelitian yang digunakan adalah metode kuantitatif dimana data laporan keuangan yang diambil melalui situs resmi www.syariah.mandiri.co.id akan diproses melalui data SPSS. Hasil dari penelitian ini adalah: Perkembangan NPF Bank Syariah Mandiri selama 2012-2014 mengalami fluktuasi, dimana persentase NPF terkadang naik dan terkadang turun, hasil uji statistik menunjukkan Non Performing Financing (NPF) memiliki hasil positif. dan pengaruh yang signifikan terhadap distribusi Pembiayaan Musyarakah ke Bank Syariah Mandiri. Karena nilai signifikansi lebih kecil dari 0,05. Ini menunjukkan peningkatan dan penurunan jumlah pembiayaan Musyarakah yang disalurkan sangat dipengaruhi oleh NPF. Perkembangan Persentase Bagi Hasil (PBH) Bank Syariah Mandiri selama 2012-2014 terkadang meningkat dan terkadang menurun, hasil uji statistik menunjukkan bahwa Persentase Bagi Hasil (PBH) berpengaruh positif dan berpengaruh signifikan terhadap penyaluran Pembiayaan Musyarakah. ke Bank Syariah Mandiri. Karena nilai signifikansi lebih kecil dari 0,05. Kata kunci: Non Performing Financing, Persentase Bagi Hasil, Pembiayaan Musharakah.

scholarly journals The Effect of Product Innovation on Consumer Interest in the Purchase of Bottled Tea Products at PT. Sinar Sosro Medan

2021 ◽  
Vol 4 (1) ◽  
pp. 1361-1367
Author(s):  
Sarman Sinaga ◽  
Jonner Lumban Gaol ◽  
Reza Nurul Ichsan
Keyword(s):  
Significant Influence ◽  
Product Innovation ◽  
Linear Regression Analysis ◽  
Significance Test ◽  
Positive Influence ◽  
Primary Data ◽  
Coefficient Of Determination ◽  
Research Approach ◽  
Analysis Model ◽  
Consumer Interest

Product innovation is a guideline that is expected to influence consumer interest in purchases. The problem formulation in this study is whether there is a significant influence of product innovation on consumer interest in purchasing. And the purpose of this research is to find out if there is a significant relationship between product innovation and consumer interest in purchasing Bottled Tea Products at PT Sinar Sosro Medan. The research approach carried out is a quantitative type of primary data source. This study used a simple linear regression analysis model using SPSS (Statistica Product and Service Solution) software version 21.0. The number of samples in this study was as many as 78 customers. The results of this study showed a regression equation where Y = 1,807 + 0.5X + e, which means product innovation has a positive influence on consumer interest. This indicates that if there is an increase in product innovation by 1 unit, it will be followed by an increase in consumer interest by 0.5 units. Based on the significance test shows a significant influence of product innovation on consumer interest, it is seen that the significance value for the influence of X on Y is 0.00<0.05 and thitung value of 5.626> ttabel 2.6403 means that if product innovation is improved then consumer interest will also increase. And from the test results of the coefficient of determination in nila R Square of 0.294 this shows that 29.4% of consumer interest is influenced by product innovation and the remaining 71.5% is influenced by other variables outside of this study. This will be even better if product innovation continues to be implemented and improved with the increasing interest of consumers, because of PT employees. Sinar Sosro will have the opportunity to channel its creativity with better innovation ideas.

scholarly journals Dampak Amnesti Pajak dan Sistem Administrasi Modern terhadap Kepatuhan Wajib Pajak

2019 ◽  
Vol 13 (1) ◽  
pp. 9
Author(s):  
Sri Risma Yenny ◽  
Pulung Wicaksono
Keyword(s):  
Empirical Evidence ◽  
Quantitative Research ◽  
Likert Scale ◽  
Test Equipment ◽  
Primary Data ◽  
Process Data ◽  
Administration System ◽  
Tax Amnesty ◽  
The Impact

The purpose of this study is to find empirical evidence of the impact of tax amnesty and the modern administration system on taxpayer compliance on individual taxpayers in Lampung Province. The object chosen is the taxpayers having NPWP in Lampung Province.   The data  used  are  primary  data  obtained  by  distributing  questionnaires  to respondents and processed with Likert scale. The samples in this study were 114 people taken randomly. This research is a quantitative research with warpPLS 3.0 test equipment to process data obtained from questionnaires. The results of the study show that tax amnesty as well as the modern administration system has a significant effect on taxpayer compliance.                                               Keywords: Tax Amnesty, Modern Administration System, Taxpayer Compliance

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI PENGGUNAAN FASILITAS E-FILLING DALAM PENYAMPAIAN SPT MASA OLEH WAJIB PAJAK DI KOTA BENGKULU

2020 ◽  
Vol 3 (1) ◽  
Author(s):  
Hesti Setiorini ◽  
Yusmaniarti Yusmaniarti
Keyword(s):  
Information Technology ◽  
Data Collection ◽  
Technology Acceptance ◽  
Empirical Evidence ◽  
Significant Influence ◽  
Negative Influence ◽  
Positive Influence ◽  
Technology Readiness ◽  
Technology Acceptance Models ◽  
Significant Positive Influence

The title of this study is the factors that influence the use of e-filling tax facilities by taxpayers as a means of submitting effectively and efficiently annual notice (SPT) in Pratama tax service office of Bengkulu city. In the use of e-filling facilities, not all taxpayers use it for various reasons. This study aims to find out the empirical evidence of the influence of perception of usefulness (X1), perception of easiness (X2), complexity (X3), security and confidentiality (X4), taxpayer information technology readiness (X5), and counseling to taxpayers (X6) toward the intensity of behavior in the use of e-filling (y) in the Pratama tax service office of Bengkulu city. In this study, the samples taken were 100 taxpayers registered in the Pratama tax service office of Bengkulu City. Data collection is done through direct observation and surveys, and the data were obtained by distributing questionnaires to the respondents. This study uses Technology Acceptance Models (TAM) with the SPSS program. The results showed that the perception of usefulness (X1) had a significant positive influence on the intensity of behavior for the use of e-filling. Easiness perception (X2) had a positive significant influence on the intensity of behavior for the use of e-filling, Complexity (X3) had significant negative influence on the intensity of behavior for e-filling, security and confidentiality (X4) had significant positive influence on the intensity of behavior for filling the e-filling, taxpayer information technology readiness (X5) had a significant positive influence on the intensity of behavior for filling the e-filling, and counseling to taxpayers (X6) had a significant positive influence on the intensity of behavior for filling the e-filling. Keywords: Perception of Usability, Perception of Convenience, Complexity, Security and Confidentiality, Taxpayer Information Technology Readiness and counseling to Taxpayers on Behavioral Intensity in the Use of E-Filling.

scholarly journals PENGARUH KEPUASAN KARYAWAN TERHADAP KINERJA KARYAWAN DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL INTERVENING (SURVAI PADA PERGURUAN TINGGI SWASTA DI WILAYAH JAKARTA BARAT)

2018 ◽  
Vol 17 (2) ◽  
pp. 127
Author(s):  
Budi Hartono Kusuma ◽  
Lina Lina
Keyword(s):  
Regression Analysis ◽  
Empirical Evidence ◽  
Employee Satisfaction ◽  
Sampling Method ◽  
Employee Performance ◽  
Hypothesis Test ◽  
Employee Commitment ◽  
Positive Influence ◽  
Primary Data ◽  
Full Time

The aim of this study is to provide empirical evidence of the positive influence of employee satisfaction on employee performance. Employee commitment as intervening variable also wants to be proven through this research. The data used is primary data. Data were obtained through questionnaires distributed to respondents. The respondents were chosen by using purposive sampling method based on certain criteria. The criteria set are as follows: full-time lecturer or homebase lecturer at private universities in West Jakarta area. Hypothesis test uses regression analysis and path analysis. The results showed that employee satisfaction has a positive influence on employee performance. Employee commitment as intervening variable can not be proven through this research. Keywords: Employee Commitment; Employee Performance; Employee Satisfaction.

scholarly journals The Effect of Taxpayer Religiousity, Tax Amnesty, and Tax Sanction on Taxpayer Compliance with Medium Small Micro Business Taxes (Msmes)

2021 ◽  
Author(s):  
Tomy Prasetia
Keyword(s):  
Significant Influence ◽  
Structural Equation ◽  
Linear Regression Analysis ◽  
Tax Compliance ◽  
Primary Data ◽  
Equation Modeling ◽  
Infrastructure Development ◽  
Validity And Reliability ◽  
Business Taxes ◽  
Tax Amnesty

Abstract Taxes are one of the supports for in infrastructure development. The existence of taxpayer religiosity, tax amnesty, and ta sanction is also a consideration for taxpayer compliance. infrastructure development comes from Tax Indonesian Budget funds, 70% of which comes from taxes. this study aims to prove the effect of taxpayer religiosity, ta amnesty, and ta sanction on tax compliance of MSME business actors. the type of research used is quantitative. by using multiple linear regression analysis method with three independent variables, namely taxpayer religiosity (x1), tax amnesty (x2), and tax sanctions (x3) with the dependent variable taxpayer compliance on tax MSMEs (Y). the population in this study were micro, small and medium enterprises (MSMEs) and the sample technique used was random samling. the primary data soources used were questionnaires and secondary data sources were data froom journals, books, and the internet related to these issues. the data collection tecnique is done by using a uestionnaire, interview, and documentation. data analysis used validity and reliability tests and hypothesis testing. data analyysis used the structural equation modeling method with the help of SmartPLS softare. based on the research results it can be conclued that 1) there is a significant influence of taxpayer religiosity on taxpayer comliance of Medium Small MIcro Business Taes (MSMEs) in indonesia. 2) there is a significant influence of tax amnesty on taxpayer comliance of medium small micro business taxes (MSMEs) in Indonesia. 3) there is a significant inluence of tax sanction on taxpayer comliance of Medium Small Micro Business Taxes (MSMEs) in Indonesia

scholarly journals Strategic sourcing: An empirical study among Indian construction retailers

2021 ◽  
Vol 11 (1) ◽  
pp. 34-48
Author(s):  
Tisha Meriam Cherian ◽  
◽  
Shanmugam Munuswamy ◽  
K. Mohamed Jasim ◽  
◽  
...  
Keyword(s):  
Structural Equation ◽  
Statistical Tests ◽  
Construction Material ◽  
Construction Materials ◽  
Positive Influence ◽  
Equation Model ◽  
Primary Data ◽  
Validity And Reliability ◽  
Strategic Sourcing

The Indian retail industry is an emerging sector particularly in the construction segment. Retailers play a major role in sourcing of construction materials. This paper aims to identify the factors responsible for strategic sourcing and to find the influence between them for effective business transactions among construction material retailers in India. Primary data was collected using a structured questionnaire and an adequate sample of 330 responses were obtained from the targeted respondents using convenient sampling method. Following statistical tests for validity and reliability, Structural Equation Model was used to analyse the data. Based on previous studies, five variables were identified: unstructured buying, retailer evaluation, retailer disengagement, retailer relationship management and strategic sourcing and 21 key items were considered for the survey. With the factors, a conceptual model was formulated, and hypotheses were framed and tested. Among the five hypotheses, four hypotheses were supported in the study. All variables except unstructured buying have a strong positive influence on strategic sourcing. The study's implications include creating a long-term relationship with retailers and enhancing strategic sourcing practices in the Indian construction sector. This study serves as a literature resource in strategic sourcing and adds value to construction supply chains.

Understanding the Influence of R&D Collaboration on Organizational Innovation

2020 ◽  
pp. 1983-2005
Author(s):  
Lurdes Simao ◽  
Mário Franco
Keyword(s):  
Empirical Evidence ◽  
Significant Influence ◽  
Organizational Innovation ◽  
Positive Impact ◽  
Positive Influence ◽  
Quantitative Approach ◽  
Business Practices ◽  
Community Innovation Survey ◽  
External Relations ◽  
Practical Implications

Collaboration in R&D has had a positive influence on the performance of firms, but little is known about its impact on organizational innovation. Therefore, this article analyzes the influence of R&D collaboration on firms' ability to introduce organizational innovation. A quantitative approach was used, based on a sample of 5.079 Portuguese firms from the CIS 2010-Community Innovation Survey 2010. The empirical evidence showed R&D collaboration with clients to be predominant in organizational innovation adoption. Cooperation with competitors, universities and state laboratories has no significant influence. R&D collaboration with other firms within the same group, and with suppliers has a significant positive impact on organizational innovation in the workplace. In addition, collaboration with consultants is significant in business practices and external relations. Several theoretical and practical implications are presented.

scholarly journals Faktor-Faktor yang Mempengaruhi Minat Mahasiswa Menjadi Anggota KSPM UIN Walisongo Semarang dalam Perspektif Islam

2018 ◽  
Vol 8 (2) ◽  
pp. 141
Author(s):  
Sokhikhatul Mawadah ◽  
Fernaldi Anggadha Ratno
Keyword(s):  
Significant Influence ◽  
Research Result ◽  
Field Research ◽  
Secondary Data ◽  
Positive Influence ◽  
Primary Data ◽  
Knowledge Variable ◽  
Independent Variable ◽  
Dominant Influence

This study aims to measure and analyze the influence of religious stimuli, knowledge, creativity and reputation towards interest of becoming a member of KSPM UIN Walisongo Semarang and to see which variables are the most dominant influence in deciding to become members of KSPM UIN Walisongo Semarang. This is field research. The method used to collect the data is questionnaire distributed to the whole population (KSPM board). The dependent variable or variable Y is interest and independent variable or variable X is religious stimuli, knowledge, creativity and reputation. Based on the research result, it can be concluded that first, religiousvariable of stimuli has positive and significant influence; second, knowledge variable has positive and significant influence; third, creativity variable has not positive influence; and fourth, reputation variable has positive and significant influence and it becomes the most dominant variable in influencing students’ interest to become member of KSPM UIN Walisongo Semarang. Primary data was obtained directly from questionnaires distributed to KSPM Walisongo members. Secondary data is obtained from literature, journals, magazines, newspapers, or data related to this research.Penelitian ini bertujuan untuk mengukur dan menganalisa pengaruh religius stimuli, pengetahuan, kreativitas dan reputasi berpengaruh terhadap minat menjadi anggota KSPM UIN Walisongo Semarang dan melihat variabel mana yang yang paling dominan pengaruhnya dalam memutuskan menjadi anggota KSPM UINWalisongo Semarang. Penelitian ini merupakan jenis penelitian lapangan, yaitupenelitian dimana informasi dikumpulkan melalui penggunaan kuesioner, dengan melibatkan seluruh populasi (pengurus KSPM) melalui penggunaan kuesioner. Dalam penelitian ini variabel terikat (dependent variable) atau variabel Y adalah minat dan variabel bebas (independent variable) atau variabel X adalah religius stimuli, pengetahuan, kreativitas dan reputasi. Berdasarkan hasil penelitian dapat diambil kesimpulan bahwa pertama, variabel religius stimuli terdapat pengaruh yang positif dan signifikan, kedua, variabel pengetahuan terdapat pengaruh yang positif dan signifikan, ketiga variabel kreativitas tidak terdapat pengaruh yang positif, dan keempat, variabel reputasi terdapat pengaruh yang positif dan signifikan serta menjadi variabel yang paling dominan dalam mempengaruhi minat mahasiswa menjadi anggota di KSPM UIN Walisongo Semarang. Penelitian ini merupakan jenis penelitian lapangan, yaitu penelitian dimana informasi dikumpulkan melalui penggunaan kuesioner, dengan melibatkan seluruh populasi. Data primer diperoleh langsung dari penyebaran kuesioner kepada anggota KSPM Walisongo. Data sekunder diperoleh dari literatur, jurnal, majalah, koran, atau data-data yang berhubungan dengan penelitian 

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