scholarly journals PENGARUH TAX AVOIDANCE, PENERAPAN SANKSI PAJAK DAN PELAYANAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK (Studi Empiris Pada Wajib Pajak Orang Pribadi di KPP Pratama Jakarta Setiabudi Dua)

2019 ◽  
Vol 3 (2) ◽  
pp. 302
Author(s):  
Ferry Halimi ◽  
Waluyo Waluyo
Keyword(s):  
Data Analysis ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Likert Scale ◽  
Partial Least Square ◽  
Least Square ◽  
Purposive Sampling ◽  
Scale Data ◽  
Personal Tax

Tujuan penelitian ini yaitu untuk menganalisis pengaruh tax avoidance, penerapan sanksi pajak dan pelayanan perpajakan terhadap kepatuhan wajib pajak orang pribadi di KPP Pratama Jakarta Setiabudi Dua. Penelitian ini mengambil sampel sebanyak 90 responden dengan teknik purposive sampling. Data dikumpulkan dengan instrumen kuesioner yang diukur dengan skala Likert. Analisis data yang digunakan yaitu partial least square (PLS) dengan bantuan program SmartPLS versi 3.0. Hasil analisis data membuktikan bahwa: (1) Tax avoidance berpengaruh negatif dan signifikan terhadap kepatuhan wajib pajak orang pribadi dengan nilai koefisien (b1) = -0.343 dan signifikansi < 0,05, (2) Penerapan sanksi pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak orang pribadi dengan nilai koefisien (b2) = 0.242 dan signifikansi < 0,05, dan (3) Pelayanan perpajakan berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak orang pribadi dengan nilai koefisien (b3) = 0.283 dan signifikansi < 0,05. The purpose of this study is to analyze the effect of tax avoidance, the application of tax sanctions and tax services on individual taxpayer compliance at KPP Pratama Jakarta Setiabudi Dua. This study took a sample of 90 respondents with purposive sampling technique. Data was collected by questionnaire instruments measured by a Likert scale. Data analysis used is partial least square (PLS) with the help of the SmartPLS version 3.0 program. The results of data analysis prove that: (1) Tax avoidance has a negative and significant effect on individual taxpayer compliance with a coefficient (b1) = -0.343 and significance <0.05, (2) Application of tax sanctions has a positive and significant effect on mandatory compliance personal tax with a coefficient (b2) = 0.242 and significance <0.05, and (3) Tax service has a positive and significant effect on individual taxpayer compliance with a coefficient (b3) = 0.283 and significance <0.05.

scholarly journals THE EFFECT OF AUDITOR'S COMPETENCY, PROFESSIONALISM AND EXPERIENCE ON MATERIALITY LEVEL CONSIDERATIONS

ACCRUALS ◽  
2021 ◽  
Vol 5 (01) ◽  
pp. 1-17
Author(s):  
Muhammad Naufal Hilmi ◽  
Novita Novita
Keyword(s):  
Data Analysis ◽  
Quantitative Research ◽  
Sampling Technique ◽  
Partial Least Square ◽  
Least Square ◽  
Primary Data ◽  
Purposive Sampling ◽  
Positive Effect ◽  
Pls Method

This study aims to prove the existence of a positive effect of competence, professionalism and experience of auditors on consideration of materiality levels. The sample of this research is 100 auditors obtained using purposive sampling technique. This research is a quantitative research with primary data through distributing questionnaires. Methods of data analysis in this study using the Partial Least Square (PLS) method. The results of this study prove that the competence, professionalism and experience of auditors have a positive effect on the consideration of the level of materiality of auditors who work in KAP DKI Jakarta Region.

scholarly journals Pengaruh Karakteristik Kewirausahaan, Motivasi, dan Kepemimpinan Transformasional terhadap Keberhasilan Usaha UKM Makanan

2020 ◽  
Vol 2 (4) ◽  
pp. 952
Author(s):  
Jefferey Jefferey ◽  
Sarwo Edy Handoyo
Keyword(s):  
Transformational Leadership ◽  
Data Analysis ◽  
Sampling Method ◽  
Sampling Technique ◽  
Positive Influence ◽  
Business Owners ◽  
Partial Least Square ◽  
Least Square ◽  
Probability Sampling ◽  
Purposive Sampling

This study was conducted with the aim to determine the effect of entrepreneurial characteristics, motivation, and transformational leadership on food culinary SMEs in West Jakarta. The sample used in this study was 50 respondents of food culinary SME business owners in West Jakarta was a non-probability sampling method with a purposive sampling technique. This study uses data analysis using Partial Least Square (PLS) which uses the Smart-PLS application version 3.0. The results of this study show the characteristics of entrepreneurship, motivation, and transformational leadership have a positive influence on the success of food culinary SMEs in West Jakarta. Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh karakteristik kewirausahaan, motivasi, dan kepemimpinan transformasional pada UKM kuliner makanan di Jakarta Barat.Sampel yang digunakan dalam penelitian ini adalah 50 responden pemilik usaha kuliner kuliner di Jakarta Barat yaitu metode non-probability sampling dengan teknik purposive sampling.Penelitian ini menggunakan analisis data menggunakan Partial Least Square (PLS) yang menggunakan aplikasi Smart-PLS versi 3.0.Hasil penelitian ini menunjukkan karakteristik kewirausahaan, motivasi, dan kepemimpinan transformasional memiliki pengaruh positif terhadap keberhasilan UKM kuliner makanan di Jakarta Barat. 

scholarly journals Faktor-Faktor Yang Memengaruhi Kinerja Usaha Mikro Kecil Dan Menengah Bidang Fashion

2020 ◽  
Vol 2 (2) ◽  
pp. 439
Author(s):  
Jesica Apriani ◽  
Sarwo Edy Handoyo
Keyword(s):  
Data Analysis ◽  
Market Orientation ◽  
Business Performance ◽  
Sampling Technique ◽  
Partial Least Square ◽  
Least Square ◽  
Purposive Sampling ◽  
Entrepreneurial Skills ◽  
Entrepreneurial Competencies ◽  
Positive Effect

The purpose of this research is to determine the effect of entrepreneurial skills, market orientation, networking and entrepreneurial competence as mediating variables that affect the business performance of micro, small and medium-sized   entreprises (SMEs)  in the fashion sector at Tanah Abang Market. The samples used in this research were 100 respondents of micro, small and medium-sized   entreprises owners at Tanah Abang Market by purposive sampling technique. This research used data analysis with the Partial Least Square (PLS) approach in the form of the Smart-PLS application version 3.0. The results of this research indicate that entrepreneurial skills, market orientation, and networks have a significant effect on performance which are mediated by entrepreneurial competencies and entrepreneurial competencies have a positive effect on performance. Penelitian ini bertujuan untuk mengetahui pengaruh keterampilan kewirausahaan, orientasi pasar, jaringan dan kompetensi kewirausahaan sebagai variabel mediasi yang mempengaruhi kinerja usaha mikro kecil dan menengah pada bidang fashion di Pasar Tanah Abang. Sampel yang digunakan dalam penelitian ini sebanyak 100 responden pemilik usaha mikro kecil dan menengah di Pasar Tanah Abang dengan teknik purposive sampling. Penelitian ini menggunakan analisis data dengan pendekatan Partial Least Square (PLS) berupa aplikasi Smart-PLS versi 3.0. Hasil penelitian ini menunjukkan keteampilan kewirausahaan, orientasi pasar, dan jaringan memiliki pengaruh secara signifikan terhadap kinerja yang dimediasi oleh kompetensi kewirausahaan dan kompetensi kewirausahaan memiliki pengaruh positif terhadap kinerja.

scholarly journals PENGARUH KEPERCAYAAN, KEGUNAAN, KEAMANAN TERHADAP MINAT MENGGUNAKAN MOBILE PAYMENT LINKAJA DENGAN KEMUDAHAN SEBAGAI VARIABLE MEDIASI

2021 ◽  
Vol 9 (2) ◽  
pp. 111-120
Author(s):  
Mala Kresisiana Utami
Keyword(s):  
Data Analysis ◽  
Mobile Application ◽  
Sampling Technique ◽  
Partial Least Square ◽  
Least Square ◽  
Mobile Payment ◽  
Intention To Use ◽  
Purposive Sampling ◽  
Mobile Payments ◽  
Analysis Technique

ABSTRACT This study aims to determine and analyze the effect of trust, usefulness, security and convenience as a mediating variable on the intention to use LinkAja mobile payments. This research is a survey research, where the research instrument is a questionnaire. The population in this study were the users of the LinkAja mobile application among students in Yogyakarta. Data collection was carried out in January. A sample of 225 respondents who were determined by purposive sampling technique. The data analysis technique used Partial Least Square (PLS). The results of the study found that: Trust has a positive and significant effect on intention to use. Usefulness has a positive and significant effect on intention to use. Security has a positive and significant effect on intention to use. Ease has a positive and significant effect on intention to use. Trust has a positive and significant effect on intention to use through ease. Usefulness has a positive and significant effect on intention to use through ease. Security has a positive and significant effect on intention to use through ease. Key words: Trust, Usefulness, Security, Ease, And Intention to Use ABSTRAK Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh kepercayaan, kegunaan, keamanan dan kemudahan sebagai variable mediasi terhadap minat menggunakan mobile payment LinkAja. Penelitian ini dikategorikan sebagai penelitian survei, dimana instrumen penelitian ini berupa kuesioner. Populasi dalam penelitian ini adalah pengguna aplikasi mobile LinkAja pada mahasiswa di Yogyakarta. Pengambilan data dilakukan pada bulan Januari. Sampel sebanyak 225 responden yang ditentukan dengan teknik purposive sampling. Teknik analisis data menggunakan Partial Least Square(PLS). Hasil penelitian menemukan bahwa:Kepercayaan berpengaruh positif dan signifikan terhadap minat menggunakan. Kegunaan berpengaruh positif dan signifikan terhadap minat menggunakan. Keamanan berpengaruh positif dan signifikan terhadap minat menggunakan. Kemudahan berpengaruh positif dan signifikan terhadap minat menggunakan. Kepercayaan berpengaruh positif dan signifikan terhadap minat menggunakan melalui kemudahan. Kegunaan berpengaruh positif dan signifikan terhadap minat menggunakan melalui kemudahan. Keamanan berpengaruh positif dan signifikan terhadap minat menggunakan melalui kemudahan. Kata kunci: Kepercayaan, Kegunaan, Keamanan, Kemudahan, dan Minat Menggunakan  

scholarly journals E-filling dan Relawan Pajak dalam Meningkatkan Kepatuhan Wajib Pajak Orang Pribadi

2020 ◽  
Vol 4 (2) ◽  
pp. 208
Author(s):  
I Nyoman Darmayasa ◽  
Bagus Putra Wibawa ◽  
Ketut Nurhayanti
Keyword(s):  
Sample Selection ◽  
Tax Compliance ◽  
Sampling Technique ◽  
Least Square Method ◽  
Partial Least Square ◽  
Least Square ◽  
Primary Data ◽  
Purposive Sampling ◽  
Partial Least Square Method

AbstractThis research aims to analyze the effect of e-filling application and tax volunteer’s role to individual taxpayer’s compliance. In addition, this research also analyzes the effect of tax volunteer’s role as moderating variable on e-filling application to individual taxpayer’s compliance. This research analyzes primary data from distributed questionnaires to 100 individual taxpayers’ in assistance locations of Tax Volunteer from Politeknik Negeri Bali Tax Center. Sample selection in this research using purposive sampling technique. The testing of research variables was conducted using the Partial Least Square method with SmartPLS 3.0 application. The results showed that e-filling application and tax volunteers role had a positive and significant effect on individual taxpayer’s compliance. While there is no significant effect from the moderation of tax volunteer’s role in e-filling application to individual taxpayer’s compliance. This research has a novelty the role of tax volunteers in improving taxpayer compliance. Furthermore, this research has a practical contribution to the tax authority to increase the role of tax volunteers and to taxpayers on the participation of utilizing tax volunteers to improve compliance.Keywords: E-filling; Individual taxpayer; Tax compliance; Tax volunteerAbstrak Penelitian ini bertujuan untuk menguji efek dari penerapan e-filling dan peran relawan pajak terhadap kepatuhan wajib pajak orang pribadi. Di samping itu, dilakukan pula pengujian moderasi relawan pajak atas pengaruh penerapan e-filling terhadap kepatuhan wajib pajak orang pribadi. Penelitian ini menganalisis data primer dari kuesioner yang disebarkan kepada 100 wajib pajak orang pribadi di lokasi asistensi Relawan Pajak Tax Center Politeknik Negeri Bali. Pemilihan sample pada penelitian ini menggunakan teknik purposive sampling. Pengujian variabel penelitian dilakukan menggunakan metode Partial Least Square dengan aplikasi SmartPLS 3.0. Hasil penelitian menunjukkan bahwa penerapan e-filling dan peran relawan pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak orang pribadi. Sedangkan terdapat pengaruh yang tidak signifikan pada moderasi peran relawan pajak atas penerapan e-filling terhadap kepatuhan wajib pajak orang pribadi. Penelitian ini memiliki keterbaruan peran relawan pajak dalam meningkatkan kepatuhan wajib pajak. Penelitian ini memiliki kontribusi praktis pada otoritas pajak untuk meningkatkan peran relawan pajak dan terhadap wajib pajak pada partisipasi memanfaatkan relawan pajak untuk meningkatkan kepatuhan.Kata Kunci: E-filling; Kepatuhan pajak; Relawan pajak; Wajib pajak orang pribadi

scholarly journals Effect Of People, Process, And Physical Evidence On Satisfaction Of Services In Siti Rahahah Padang City

2019 ◽  
Author(s):  
Susy Yuliastanty
Keyword(s):  
Data Analysis ◽  
Sampling Technique ◽  
Medical Personnel ◽  
Likert Scale ◽  
Positive Influence ◽  
Purposive Sampling ◽  
Descriptive Research ◽  
Physical Evidence ◽  
Significant Positive Influence

This study aims to analyze: 1) the influence of people on satisfaction of service at RS Siti Rahmah, 2) the influence of process on satisfaction of service at RS Siti Rahmah, 3) influence of physical evidence to satisfaction of service at RS Siti Rahmah. This research includes causative descriptive research. The population in this study were patients or visitors Siti Rahmah Hospital. Determination of the number of samples determined by researchers as many as 60 respondents, the questionnaires distributed using accidental sampling technique and purposive sampling. Data were collected by questionnaire using Likert scale and data analysis using SEM PLS. The results of this study indicate that: 1) There is a significant positive influence between people on satisfaction of service at RS Siti Rahmah. Researchers suggested that RS Siti Rahmah improve services in the form of increased medical personnel in order to create satisfaction on services at RS Siti Rahmah.

scholarly journals The Importance of Halal Product Label to Building Customer Trust

2019 ◽  
Vol 15 (1) ◽  
pp. 58-66
Author(s):  
Emi Widya Yusuf ◽  
Rita Komaladewi ◽  
Yuyus Suryana Sudarma
Keyword(s):  
Data Analysis ◽  
Data Collection ◽  
Sampling Technique ◽  
Partial Least Square ◽  
Least Square ◽  
Consumer Trust ◽  
Product Label ◽  
Cosmetic Products ◽  
Round Shape ◽  
Customer Trust

The survey, conducted by the Research Institute for Food, Drugs and Cosmetics –The Council of Indonesian Ulama (MUI) shows that there are still some consumers who pay less attention to the existence of the halal label on cosmetics products, whereas it indicates the halal status of a product. The better understanding of the religion makes Muslim consumers selective in choosing the product to be consumed. This study is aimed at determining the effect of the halal product label of Mustika Ratu cosmetic products on consumer trust in Bandung City. The research sample consists of 115 female Muslims in Bandung who actively use MustikaRatu cosmetic products. The sampling technique in this study is purposive sampling. The data collection was conducted using questionnaires. The data analysis in this research is descriptive and verification analysis using Partial Least Square (PLS) approach with Smart-PLS 3.0. The results of this study illustrate that the halal product label has a positive and significant effect on consumer trust. It is proven from the finding of this research that the existence of halal product label in green and round shape with the writings of halal in Arabic and the Council of Indonesian Ulama, attached to the packaging, affects customer trust.

scholarly journals The Influence of the Family Hope Program (PKH) Policy on Community Welfare in Kubung District, Solok Regency

2021 ◽  
Vol 11 (1) ◽  
pp. 149
Author(s):  
Mardaus Mardaus ◽  
Afriva Khaidir
Keyword(s):  
Data Analysis ◽  
Statistical Analysis ◽  
Quantitative Research ◽  
Basic Education ◽  
Sampling Technique ◽  
Likert Scale ◽  
Purposive Sampling ◽  
The Family ◽  
Analysis Determination

The Family Hope Program and its impact on Community Welfare in Kubung District, Solok Regency, is one of the Government's policies to address poverty problems, especially meeting the health and basic education needs of children from poor families and providing assistance with conditions that must be met by participants before receiving assistance. This research was conducted with the aim of knowing the implementation of the Family Hope Program in Kubung District, Kab. Solok and to find out whether the Family Hope Program has an effect on Community Welfare in the District. Kubung District of Solok. This type of research used in this research is descriptive quantitative research to reveal facts related to the Family Hope Program and its impact on community welfare in the district. Lemur. The population in this study were all participants of the Family Hope Program in the district. Lemur. Determination of the sample in this study using purposive sampling technique, while the categories of samples taken by researchers were those who had become PKH participants and because the population in the study was difficult to reach as a whole, the number of samples was set at 61 people. To measure respondents' opinions through questionnaires regarding the events and symptoms they experienced, researchers used a Likert scale technique. And data analysis using descriptive and inferential statistical analysis with the SPSS system and data analysis through observation and interviews to strengthen the results of statistical analysis. Determination of the sample in this study using purposive sampling technique, while the categories of samples taken by researchers were those who had become PKH participants and because the population in the study was difficult to reach as a whole, the number of samples was set at 61 people. To measure respondents' opinions through questionnaires regarding the events and symptoms they experienced, researchers used a Likert scale technique. And data analysis using descriptive and inferential statistical analysis with the SPSS system and data analysis through observation and interviews to strengthen the results of statistical analysis. Determination of the sample in this study using purposive sampling technique, while the categories of samples taken by researchers were those who had become PKH participants and because the population in the study was difficult to reach as a whole, the number of samples was set at 61 people. To measure respondents' opinions through a questionnaire regarding the events and symptoms they experienced, researchers used a Likert scale technique. And data analysis using descriptive and inferential statistical analysis with the SPSS system and data analysis through observation and interviews to strengthen the results of statistical analysis. As for the categories of samples taken by researchers are those who have become PKH participants and due to the fact that the population in the study is difficult to reach as a whole, the number of samples is set at 61 people. To measure respondents' opinions through questionnaires regarding the events and symptoms they experienced, researchers used a Likert scale technique. And data analysis using descriptive and inferential statistical analysis with the SPSS system and data analysis through observation and interviews to strengthen the results of statistical analysis. As for the categories of samples taken by researchers are those who have become PKH participants and due to the fact that the population in the study is difficult to reach as a whole, the number of samples is set at 61 people. To measure respondents' opinions through questionnaires regarding the events and symptoms they experienced, researchers used a Likert scale technique. And data analysis using descriptive and inferential statistical analysis with the SPSS system and data analysis through observation and interviews to strengthen the results of statistical analysis.

scholarly journals PENGARUH NEGARA ASAL TERHADAP MINAT PEMBELIAN PRODUK KOSMETIK IMPOR DENGAN MODERASI VARIABEL PENGETAHUAN PRODUK

2020 ◽  
Vol 14 (1) ◽  
pp. 33
Author(s):  
Lina Budiarti
Keyword(s):  
Purchase Intention ◽  
Country Of Origin ◽  
Sampling Technique ◽  
Partial Least Square ◽  
Least Square ◽  
Product Knowledge ◽  
Cosmetic Products ◽  
Moderator Variable ◽  
Purposive Sampling ◽  
Pls Analysis

This study aims to determine the effect of the country of origin on purchase intention of imported cosmetic products by moderating the variable product knowledge. The independent variables in this study are the country of origin, purchase intention as the dependent variable and product knowledge as the moderator variable. A total of 73 questionnaires were distributed to students in Malang that were selected using a purposive sampling technique, which was then analyzed using Partial Least Square (PLS) analysis. Purposive sampling technique is used to select students who use imported cosmetic products. All hypotheses in this study are accepted which showed that the country of origin influenced the purchase intention, and product knowledge moderated the influence of the country of origin on purchase intention.

scholarly journals PENGARUH KUALITAS LAYANAN DAN KEPUASAN PELANGGAN PADA LOYALITAS PELANGGAN DI RESTORAN PIZZA E-BIRRA

2020 ◽  
Vol 1 (1) ◽  
pp. 11
Author(s):  
Cynthia Anna Wijayanti
Keyword(s):  
Customer Satisfaction ◽  
Service Quality ◽  
Brand Loyalty ◽  
Structural Equation ◽  
Sampling Technique ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Purposive Sampling ◽  
Physical Evidence

The purpose of this research is to examine the influence and relationship of Service Quality, Brand Loyalty and Customer’s Satisfaction as an intervening variable. The subject of the research is Indonesian-based local restaurant Pizza E-Birra under the management of Ismaya Group. The research is based on quantitative research with non-probability purposive sampling as the sampling technique and the data will be analysed using SEM Structural Equation Model with Smart PLS 3.0 as analysis tool.The research is using 5 dimensions of Service Quality, which are Physical Evidence (Tangible), Empathy, Reliability, Responsiveness and Assurance as the independent variable and its impact toward Brand Loyalty as dependent variable and also measuring the Customer Satisfaction as an intervening variable. The result show that all the hypotheses are accepted and some managerial implications needs to be done for management of Pizza E-Birra to improve their Service Quality which leads to their customer satisfaction overall for the dining experience hence will increase the level of brand loyalty among its patronage in the future ultimately. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh Kualitas Layanan (Service Quality) yang mempengaruhi Loyalitas Merek (Brand Loyalty) secara langsung dan pengaruhnya jika dimediasi oleh Kepuasan Pelanggan (Customer’s Satisfaction). Subyek penelitian ini adalah restoran lokal Indonesia Pizza E-Birra dibawah kepemilikan manajemen grup Ismaya. Penelitian kuantitatif ini menggunakan teknik pengambilan sampel Non-Probability Purposive Sampling dan data kuesioner akan dianalisis menggunakan Partial Least Square-Structural Equation Modeling (PLS-SEM) dengan bantuan program SmartPls.. Penelitian ini menggunakan 5 dimensi dari Kualitas Layanan (Service Quality) yaitu : Physical Evidence (Tangible), Empathy, Reliability, Responsiveness dan Assurance, serta faktor Kepuasan Pelanggan (Customer’s Satisfaction) sebagai variabel mediasi, semuanya akan diteliti secara simultan untuk membuktikan ada atau tidaknya pengaruh variabel bebas dan mediasi tersebut  dalam mempengaruhi Loyalitas Merek (Brand Loyalty) pada restoran Pizza E Birra. Hasil menunjukkan bahwa ketiga hipotesa yang diajukan didukung, artinya Kualitas Layanan berpengaruh positif terhadap Loyalitas Merek, Kualitas layanan berpengaruh positif terhadap kepuasan dan yang terakhir Kualitas layanan berpengaruh pada loyalitas merek dengan mediasi kepuasan, dengan beberapa masukan kepada management Pizza E-Birra , untuk lebih memperbaiki tingkat kualitas layanan, yang berdampak pada kepuasan pelanggan yang akhirnya akan mempengaruhi tingkat loyalitas merek atas restoran Pizza E-Birra.

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