ANALISA PENGARUH PENGETAHUAN DAN PEMAHAMAN TENTANG PERATURAN PERPAJAKAN DAN PERSEPSI YANG BAIK ATAS EFEKTIFITAS SISTEM PERPAJAKAN TERHADAP KEMAUAN MEMBAYAR PAJAK DENGAN KESADARAN MEMBAYAR PAJAK SEBAGAI VARIABEL MEDIASI

Salah satu yang mempengaruhi kepatuhan pajak adalah kemauan membayar pajak, jika kemauan membayar pajak rendah, maka kepatuhan pajak juga akan rendah. Kesadaran menjadi salah faktor yang mempengaruhi kemauan membayar pajak, dan kesadaran wajib pajak akan meningkat jika pengetahuan dan pemahaman tentang peraturan perpajakan serta persepsi yang baik atas efektifitas sistem perpajakan juga meningkat. Dengan demikian, penulis membangun hipotesis dalam penelitian ini yaitu pengaruh pengetahuan dan pemahaman tentang peraturan perpajakan terhadap kesadaran membayar pajak, pengaruh pengetahuan dan pemahaman tentang peraturan perpajakan terhadap kemauan membayar pajak, pengaruh persepsi yang baik atas efektifitas sistem perpajakan terhadap kesadaran memabayar pajak, pengaruh persepsi yang baik atas efektifitas sistem perpajakan terhadap kemauan membayar pajak, pengaruh kesadaran membayar pajak terhadap kemauan membayar pajak, pengaruh kesadaran membayar pajak sebagai variabel mediasi antara pengetahuan dan pemahaman tentang peraturan perpajakan terhadap kemauan membayar pajak, serta pengaruh kesadaran membayar pajak sebagai variabel mediasi antara persepsi yang baik atas efektifitas sistem perpajakan terhadap kemauan membayar pajak. Jumlah sampel yang digunakan untuk diolah sebanyak 100 tanggapan, dan data tersebut diolah dengan metode SEM (Structural Equation Model) dengan program SmartPLS 3. Dalam uji hipotesis, pengaruh pengetahuan dan pemahaman tentang peraturan perpajakan terhadap kesadaran membayar pajak adalah signifikan dan positif, pengaruh pengetahuan dan pemahaman tentang peraturan perpajakan terhadap kemauan membayar pajak adalah signifikan dan positif, pengaruh persepsi yang baik atas efektifitas sistem perpajakan terhadap kesadaran memabayar pajak adalah tidak signifikan, pengaruh persepsi yang baik atas efektifitas sistem perpajakan terhadap kemauan membayar pajak adalah signifikan dan positif, pengaruh kesadaran membayar pajak terhadap kemauan membayar pajak adalah tidak signifikan, pengaruh kesadaran membayar pajak sebagai variabel mediasi antara pengetahuan dan pemahaman tentang peraturan perpajakan terhadap kemauan membayar pajak adalah tidak signifikan dan kesadaran membayar pajak tidak dapat menjadi mediasi antara kedua variabel tersebut, pengaruh kesadaran membayar pajak sebagai variabel mediasi antara persepsi yang baik atas efektifitas sistem perpajakan terhadap kemauan membayar pajak adalah tidak signifikan dan kesadaran membayar pajak tidak dapat menjadi mediasi antara kedua variabel tersebut. One that affects tax compliance is the willingness to pay taxes, if the willingness to pay taxes is low, then tax compliance will also be low. Awareness becomes one of the factors that influence the willingness to pay taxes, and awareness of taxpayers will increase if the knowledge and understanding of tax regulations and a good perception of the effectiveness of the taxation system also increases. Thus, the authors build a hypothesis in this study that is the influence of knowledge and understanding of tax regulations on the awareness of paying taxes, the influence of knowledge and understanding of tax regulations on the willingness to pay taxes, the effect of good perceptions on the effectiveness of the taxation system on the awareness of paying taxes, the influence of perception both the effectiveness of the taxation system on the willingness to pay taxes, the effect of awareness of paying taxes on the willingness to pay taxes, the effect of awareness of paying taxes as a mediating variable between knowledge and understanding of tax regulations on the willingness to pay taxes, and the effect of awareness of paying taxes as a mediating variable between good perceptions for the effectiveness of the taxation system against the willingness to pay taxes. The number of samples used to be processed was 100 responses, and the data was processed using the SEM (Structural Equation Model) method with the SmartPLS 3 program. In the hypothesis test, the effect of knowledge and understanding of tax regulations on tax paying awareness is significant and positive, the effect of knowledge and understanding of tax regulations on tax payers is significant and positive, the effect of good perceptions on the effectiveness of the tax system on awareness of paying tax is not significant, the effect of a good perception of the effectiveness of the taxation system on the willingness to pay taxes is significant and positive, the effect of awareness of paying taxes on the willingness to pay taxes is not significant, the effect of awareness of paying taxes as a mediating variable between knowledge and understanding of taxation regulations on the willingness to pay taxes is insignificant and awareness of paying taxes cannot be a mediator between the two variables, the effect of awareness of paying taxes as a mediating variable between good perceptions of the effectiveness of the tax system The willingness to pay taxes is insignificant and awareness of paying taxes cannot be a mediator between the two variables.

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Peran Kepercayaan Pada Pemerintah Sebagai Variabel Mediasi Antara Faktor Penentu Kepatuhan Dan Kepatuhan Wajib Pajak

JAE (JURNAL AKUNTANSI DAN EKONOMI) ◽

10.29407/jae.v5i1.13444 ◽

2020 ◽

Vol 5 (1) ◽

pp. 77-87

Author(s):

Audrey Anugrah ◽

Zaitul Zaitul ◽

Herawati Herawati

Keyword(s):

Data Analysis ◽

Structural Equation Model ◽

Structural Equation ◽

Tax Compliance ◽

Equation Model ◽

Government Power ◽

Negative Effect ◽

Tax Payers ◽

The Relationship

The purpose of this study was to investigate the effect of the tax payer awareness, tax payer morale and governmen power on tax compliance.besides, this study also determine the role of trust on government as a mediating variable.. The object of this research is PBB-P2 tax payers in Pasaman Barat Regency with dinal sample of 100 tax payers. This study uses primery databy disributing the questionnaires to taxpayers. Methods of data analysis is applying Structural Equation model (SEM)-PLS using Smart-pls 3.2.8. tax payer awareness has a negative effect on tax compliance. Trust on government mediated the relationship government power and tax compliance (full mediation). This study has a pratical dan theoritical implications and it discuss in this paper.

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Antecedents and Consequences of Browsing With Impulsiveness As Moderator

Media Riset Bisnis & Manajemen ◽

10.25105/mrbm.v19i2.5366 ◽

2019 ◽

Vol 19 (2) ◽

pp. 66

Author(s):

Valencia Valencia ◽

Ayu Ekasari

Keyword(s):

Structural Equation Model ◽

Structural Equation ◽

Hypothesis Test ◽

Sampling Technique ◽

Equation Model ◽

Marketing Manager ◽

Purposive Sampling ◽

Hedonic Value ◽

Utilitarian Value ◽

Antecedents And Consequences

Abstrak<div class="page" title="Page 1"><div class="layoutArea"><div class="column">Tujuan–Penelitian ini dilakukan untuk menentukan anteseden dan konsekuensi dari browsing dengan impulsif sebagai moderator.Desain/Metodologi/Pendekatan-Teknik pengambilan sampel dalam penelitian ini menggunakan purposive sampling. Data yang dikumpulkan dalam penelitian ini langsung dengan membagikan kuesioner kepada 210 responden yang melakukan. Uji hipotesis yang digunakan dalam penelitian ini adalah penggunaan SEM (Structural Equation Model). Hasil-Penelitian ini menunjukkan pengaruh utilitarian value, hedonic value dan browsing terhadap urge to buy impulsively. Studi ini menunjukkan bahwa impulsiveness memoderasi pengaruh utilitarian value, hedonic value pada browsing. Penelitian ini memiliki implikasi bagi manajer pemasaran belanja online dalam menciptakan dorongan untuk membeli secara impulsif pada konsumen. </div></div></div> AbstractPurpose –This study was conducted to determine antecedents and consequences of browsing with impulsiveness as moderator. The data collected in this study directly by distributing questionnaires to 210 respondents.Design/Methodology/Approach:The sampling technique in this study is using purposive sampling. Hypothesis test used inthis study is the use of SEM (Structural Equation Model).Originality/Value - This study shows the effect of utilitarian value, hedonic value, browsing to urge to buy impulsively. This study shows that impulsiveness moderates the influence of utilitarian value, hedonic value on browsing. This study have implications for the marketing manager online shopping in creating Urge to Buy Impulsively on the consumer.

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Analisis Keterlibatan Konsumen Terhadap Kesediaan Membayar Harga Premium Pada Produk Fashion, Dimediasi oleh Status Merek dan Sikap Konsumen Terhadap Merek

Jurnal Manajemen dan Bisnis Indonesia ◽

10.31843/jmbi.v3i1.72 ◽

2015 ◽

Vol 3 (1) ◽

pp. 79-96

Author(s):

Dani Rizqi Rakhman ◽

Budi Astuti

Keyword(s):

Willingness To Pay ◽

Structural Equation Model ◽

Structural Equation ◽

Physical Appearance ◽

Equation Model ◽

Brand Attitude ◽

Consumer Involvement ◽

Social Community ◽

Fashion Products ◽

Premium Price

Adolescents are very attention to their physical appearance, with regard to physical appearance, adolescents make efforts so that their physical appearance in accordance with the guidance of their social community. One product supporting physical appearance often hunted adolescents clothing. Based on this phenomenon, the researchers interested in studying about the analysis of consumer involvement toward willingness to pay a premium on fashion products, mediation by brand status and brand attitude. The purpose of this study was to determine the effect of consumer involvement on brand status of fashion products and brend attitude, then the influence of the brand status of fashion products and brand attitude toward the willingness to pay a premium price. This study used questionnaires distributed to adolescents aged 18-21 years, then the data is processed using an analysis SEM (Structural Equation Model) via AMOS software. Results from this research that consumer involvement has a positive and significant effect on the brand status and brand attitude, then the brand status of fashion products and brand attitude have a positive and significant impact on the willingness to pay a premium price. Key Words : Consumer Involvement, Brand Status, Brand Attitude, Willingness To A Pay Premium.

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Self-Assessment, Tax audit, Tax knowledge and Tax Compliance a Structural Equation Model (SEM) Approach

International Journal of Research and Scientific Innovation ◽

10.51244/ijrsi.2021.8806 ◽

2021 ◽

Vol 08 (08) ◽

pp. 147-156

Author(s):

Abusomwan Rachael Eloho ◽

OZIEGBE David Jerry

Keyword(s):

Structural Equation Model ◽

Structural Equation ◽

Tax Compliance ◽

Equation Model ◽

Self Assessment ◽

Tax Audit

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PENGARUH KUALITAS PELAYANAN TERHADAP LOYALITAS NASABAH DENGAN KEPUASAN NASABAH SEBAGAI VARIABEL INTERVENING (PT BANK RAKYAT INDONESIA PERSERO TBK CABANG BANJARMASIN SAMUDERA)

Jurnal Bisnis dan Pembangunan ◽

10.20527/jbp.v10i2.10955 ◽

2021 ◽

Vol 10 (2) ◽

pp. 24

Author(s):

Nadia Mauliditta Septiana ◽

Dwi Wahyu Artiningsih ◽

Hairudinor Hairudinor

Keyword(s):

Customer Satisfaction ◽

Service Quality ◽

Structural Equation Model ◽

Customer Loyalty ◽

Structural Equation ◽

Hypothesis Test ◽

Equation Model ◽

Partial Least Square ◽

Least Square

The purpose of this study is to analyze the Effect of Service Quality on Customer Loyalty with Customer Satisfaction (Case Study of PT Bank Rakyat Indonesia Persero Tbk Banjarmasin Samudera Branch. The type used in this research is explanatory research because this research explains the causal relationship between research variables through the hypothesis test that has been formulated previously. The analytical method uses Structural Equation Model (SEM) with Partial Least Square (PLS) Program. The results of this study prove that Service Quality has no effect on Customer Satisfaction at BRI Bank Prince Samudera Banjarmasin Branch, while Customer Satisfaction has a positive and significant effect on Customer Loyalty. And Service Quality has a positive and significant effect on Customer Loyalty.The results of this study prove that Service Quality has no effect on Customer Satisfaction at BRI Bank Prince Samudera Banjarmasin Branch, while Customer Satisfaction has a positive and significant effect on Customer Loyalty. And Service Quality has a positive and significant effect on Customer Loyalty.Keywords: Service Quality, Customer Loyalty, and Customer Satisfaction

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PERBANDINGAN EFEKTIFITAS JALUR KREDIT DAN JALUR NILAI TUKAR DALAM MEKANISME TRANSMISI KEBIJAKAN MONETER MENGGUNAKAN METODA STRUCTURAL EQUATION MODEL (SEM) PERIODE 1997.1-2004.12

Jurnal Ekonomi Pembangunan Kajian Masalah Ekonomi dan Pembangunan ◽

10.23917/jep.v7i1.3992 ◽

2007 ◽

Vol 7 (1) ◽

pp. 52

Author(s):

Nirdukita Ratnawati ◽

Swasti Putri Mahatmi

Keyword(s):

Exchange Rate ◽

Money Supply ◽

Structural Equation Model ◽

Structural Equation ◽

Equation Model ◽

Transmission Mechanism ◽

Credit Channel ◽

Model Method ◽

Total Investment ◽

Net Export

The purpose of this syudy is to compare of effectively of credit and exchange rate channel in transmission mechanism of monetary polcy in Indonesia (1997.1-2004.12). Structural Equation Model method is used for analyzing the data. Credit channel are consist of money supply, deposits total, credit total, investment, GDP and price level. Exchange rate channel are consist of money supply, interest rate of inter banl ell money, exchange rate, net export, GDP and price level.By using SEM method, the result is exchange rate channel more effective than credit channel in transmission mechanism of monetaiy policy in Indonesia. Finally, this study has purpose to Bank of Indonesia as authority to make the priority of exchange rate stability in monetary policy.

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A Structural Equation Model for Tax Compliance and Auditing

10.3386/w2556 ◽

1988 ◽

Cited By ~ 4

Author(s):

Kurt Beron ◽

Helen Tauchen ◽

Ann Dryden Witte

Keyword(s):

Structural Equation Model ◽

Structural Equation ◽

Tax Compliance ◽

Equation Model

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Organizational Justice and Organizational Pride to Achieve Job Satisfaction and Job Performance

Journal of Southwest Jiaotong University ◽

10.35741/issn.0258-2724.55.3.47 ◽

2020 ◽

Vol 55 (3) ◽

Author(s):

Rahmi Widyanti ◽

Gusti Irhamni ◽

Silvia Ratna ◽

Basuki

Keyword(s):

Job Satisfaction ◽

Job Performance ◽

Organizational Justice ◽

Structural Equation Model ◽

Structural Equation ◽

Recent Literature ◽

Private Universities ◽

Equation Model ◽

Model Method ◽

The Relationship

Recent literature discusses two aspects that improve HR performance, namely organizational justice and organizational pride. Employees who are treated fairly and have pride in the company will exhibit increased job satisfaction and job performance in private universities in the Kalimantan and West Java Region, Indonesia. This study analyzes the relationship between organizational justice and organizational pride on job satisfaction and job performance among employees of private universities in Indonesia. This study uses a quantitative approach through administering a questionnaire to 200 respondents. The replies are then analyzed by Structural Equation Model method. The results show that organizational justice and organizational pride can positively and significantly influence job satisfaction and job performance.

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ESTIMATION OF WILLINGNESS TO PAY FOR WASTEWATER TREATMENT SERVICE IMPROVEMENT IN MALAYSIA

International Journal of Business and Society ◽

10.33736/ijbs.530.2016 ◽

2017 ◽

Vol 17 (2) ◽

Author(s):

Chandramalar Munusami ◽

Jamal Othman ◽

Shaharuddin Mohamad Ismail ◽

Chamhuri Siwar

Keyword(s):

Wastewater Treatment ◽

Willingness To Pay ◽

Structural Equation Model ◽

Structural Equation ◽

Service Providers ◽

Environmental Awareness ◽

Equation Model ◽

Service Improvement ◽

Treatment Service ◽

Treatment Services

As populations increase by leaps and bounds, it places more pressure on the environment and threatening sources of fresh water supplies, it was recognized that the problem of wastewater needed proper management in Malaysia. This study is undertaken to assist the relevant governmental bodies and service providers to identify an improved wastewater management strategy from the consumer perspectives. This paper applies a structural equation model (SEM) to analyze willingness to pay for wastewater treatment services improvement, based on a cross-sectional dataset of 600 randomly selected urban households in Shah Alam, Bangi, Kajang and Banting areas. The study applies focus group discussions, variables such as environmental awareness (green product), household attitude (water consumption), perceptions (sewerage and wastewater treatment services) and service improvements (willingness to pay) were identified. The main results indicate that environmental awareness, household attitude and perceptions on sewerage services have a positive influence on the service improvements. Households attitude on sewerage and wastewater treatment services are the main determinants of willingness to pay and strongly interact (87 percent) with sewerage service improvement. In conclusion, the methodology applied to measure the household attitudes provides valuable information to policy makers regarding main factors that improve wastewater treatment service efficiency.Keywords: Wastewater; Structural Equation Model; Willingness-To-Pay.

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PENGARUH PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK DENGAN VARIABEL INTERVENING KEPUASAN WAJIB PAJAK

JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK ◽

10.25105/jipak.v13i1.4950 ◽

2019 ◽

Vol 13 (1) ◽

pp. 15

Author(s):

Marieta Ariani ◽

Rubiatto Biettant

Keyword(s):

Structural Equation Model ◽

Structural Equation ◽

Motor Vehicle ◽

Sampling Technique ◽

Equation Model ◽

Primary Data ◽

Model Method

The purpose of this study was to determine the effect of formal taxpayer knowledge and awareness of taxpayers on motor vehicle taxpayer compliance at the SAMSAT POLDA office in West Jakarta. The data used are primary data by distributing questionnaires to Motor vehicle taxpayers registered at the SAMSAT POLDA Office in West Jakarta. The population that will be the object of research is all motorized taxpayers registered at the POLDA SAMSAT office in West Jakarta until the period of December 2017. The sampling technique used is accidental sampling. This study uses the Structural Equation Model method. The results showed that the service of the tax authorities had a positive and significant effect on motor vehicle taxpayer compliance and the satisfaction of taxpayers had a positive and significant effect on motor vehicle taxpayer compliance. The results of this study also concluded that the tax authorities' service had a positive and significant effect on motor vehicle taxpayer compliance through taxpayer satisfaction.

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