scholarly journals ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN PAJAK REKLAME PADA DINAS PELAYANAN PAJAK DAERAH PROVINSI DKI JAKARTA

2019 ◽  
Vol 12 (2) ◽  
pp. 83
Author(s):  
Dwi Ratnaningsih ◽  
Waluyo Waluyo
Keyword(s):  
Tax Compliance ◽  
Sampling Technique ◽  
Survey Method ◽  
Tax Base ◽  
Negative Effect ◽  
The One ◽  
And Control ◽  
The Relationship ◽  
Tax Fairness

<p class="Style1">Tax compliance is an important aspect to achieve maximum tax revenue target. This study aims to determine the relationship among variables Knowledge Taxpayer, Rates &amp; Tax Base, Complexity of The Rules, Tax Fairness, Administration and Advertisement Tax Procedures , Quality of Tax Officer, Penalties, Inspection And Control of The Billboard with the compliance of advertisement tax to the Local Tax Department of DKI Jakarta. This research was conducted by questionnaire survey method. The population in this study is advertisement tax payer, the one who serving advertisement in Jakarta. The sampling technique is purposive sampling random sampling, which in this case is limited to a specific subject that can provide the desired information. A total of 100 samples was selected based on the selection of this sample. The data was processed by multiple regression method. The results of this study show that the variable Taxpayers Knowledge, Tax fairness, Sanctions and Investigation and Control Billboard positive effect on advertisement tax compliance on the Local Tax Department of DKI Jakarta. Rates and Tax Base, as well as the complexity of the Regulation have a negative effect on the advertisement tax compliance. While the service factors that Administration and Procedures and Officer quality does not affect the advertisement tax.</p>

scholarly journals RELATIONSHIP LEADERSHIP QUALITY AND CULTURE ORGANIZATION WITH THE PERFORMANCE OF SMAN 28 TANGERANG DISTRICT

2019 ◽  
Vol 1 (2) ◽  
pp. 134-142
Author(s):  
Anggih Perian Guswan Putra
Keyword(s):  
Organizational Culture ◽  
Employee Performance ◽  
Sampling Technique ◽  
Simple Random Sampling ◽  
Survey Method ◽  
Sample Population ◽  
Leadership Quality ◽  
Quality Of Leadership ◽  
The Relationship

This research was conducted to determine the relationship between the quality of the Principal's leadership and organizational culture with the performance of SMAN 28 Tangerang District employees. The study uses a quantitative approach with a descriptive correlational survey method, using correlation theory which is about product moment. Research data collection techniques from respondents carried out through questionnaires or questionnaires. The sample population was 103 employees in each section of SMAN 28 Tangerang, with simple random sampling technique. The magnitude of the effect of leadership quality and organizational culture together on employee performance by 87.2% This shows the higher the quality of leadership and organizational culture, the better the performance of employees, and vice versa the lower the quality of leadership and organizational culture will have an impact for employee performance.

scholarly journals KEPATUHAN WAJIB PAJAK MEMEDIASI DETERMINAN PENERIMAAN PAJAK PENGHASILAN

2017 ◽  
Vol 21 (2) ◽  
pp. 318
Author(s):  
Rachmawati Meita Oktaviani ◽  
Pancawati Hardiningsih ◽  
Ceacilia Srimindari
Keyword(s):  
Income Tax ◽  
Tax Compliance ◽  
Sampling Technique ◽  
Survey Method ◽  
Tax Revenue ◽  
Factors Affecting ◽  
Independent Variables ◽  
Tax Revenues ◽  
The Relationship ◽  
Income Tax Revenue

This study aims to examine and analyze the factors affecting income tax revenues with tax compliance as an intervening variable. The study consists of three independent variables that tax penalties, the service tax authorities, and awareness of the taxpayer. While this research is tied in income tax revenues and intervening variable is tax compliance.This study used purpose sampling technique and survey method with questionnaires in collecting data. Respondent were sampled in this study is an individual taxpayer who performs is 120 respondent in Semarang. Research data analysis using multiple analysis with the path analysis.The results showed that the variable tax penalties and service tax authorities an effect on tax compliance, awareness taxpayer has no effect on tax compliance, tax penalties, awareness of taxpayers and taxpayer compliance effect on income tax revenue, the service tax authorities had no effect on tax revenue income. Tax compliance successfully mediate the relationship between the variables of service tax authorities against income tax revenue. Tax compliance  not successfully mediate the relationship between the tax penalties and awareness taxpayer against income tax revenue.

scholarly journals HUBUNGAN ANTARA PERSEPSI SANKSI PERPAJAKAN DENGAN KEPATUHAN PERPAJAKAN WAJIB PAJAK PBB DI KELURAHAN DURI PULO

2016 ◽  
Vol 11 (1) ◽  
pp. 1
Author(s):  
Dwi Asri Julianita ◽  
Ati Sumiati
Keyword(s):  
Random Sampling ◽  
Tax Compliance ◽  
Sampling Technique ◽  
Simple Random Sampling ◽  
Reliable Data ◽  
Survey Method ◽  
Simultaneous Testing ◽  
Correlational Approach ◽  
The Relationship

This research was aimed to obtain valid and reliable data about The Relationship Between The Perception of the Tax Penalty and Tax Compliance on Taxpayer Land and Building Tax at Duri Pulo Villages Jakarta. This research was conducted by survey method with correlational approach. This research was conducted on February to December 2014. The population in this research were all taxpayer. Affordable population in this research were taxpayer land and building tax, amount to 71 persons. Total of samples used were 58 persons research. Sampling technique used simple random sampling. The result from this study partial and simultaneous testing of consciousness there significantly influence to tax penalty and Tax Compliance on Taxpayer Land and Building Tax.   Keywords: Tax Penalty, Tax Compliance

scholarly journals Therapeutic Atmosphere in Psychotherapy Sessions

2020 ◽  
Vol 17 (11) ◽  
pp. 4105 ◽  
Author(s):  
Marte L. Siegel ◽  
Eva M. Gullestad Binder ◽  
Hanne Sofie J. Dahl ◽  
Nikolai O. Czajkowski ◽  
Kenneth L. Critchfield ◽  
...  
Keyword(s):  
Multilevel Modeling ◽  
Psychodynamic Psychotherapy ◽  
Controlled Trial ◽  
Randomized Controlled ◽  
Negative Effect ◽  
Therapist Variable ◽  
And Control ◽  
The Relationship ◽  
Positive Effect

There is uncertainty concerning what the active ingredients in psychotherapy are. The First Experimental Study of Transference interpretations (FEST) was a randomized controlled trial of the effects of transference work (TW) in psychodynamic psychotherapy. Women with low quality of object relations (QOR) showed a large positive effect of transference work, while men with high QOR showed a slight negative effect. The present study aimed to expand the knowledge from the FEST by investigating the therapeutic atmosphere with Structural Analysis of Social Behavior (SASB). Two-way ANOVAs were conducted to investigate differences between SASB cluster scores between subgroups. The therapeutic atmosphere was characterized by Protect–Trust, Affirm–Disclose and Control–Submit. Multilevel modeling was used to assess the relationship between a therapist variable and outcomes for men and women. Contrary to expectations, no significant differences in therapeutic atmosphere between subgroups (with or without TW in women with low QOR and men with high QOR) were observed using the process measure SASB.

Treating Tongue-Tie: Assessing the Relationship Between Frenotomy and Breastfeeding Symptoms

2014 ◽  
Vol 5 (1) ◽  
pp. 20-27 ◽  
Author(s):  
James W. Ochi
Keyword(s):  
Support Group ◽  
Preliminary Evidence ◽  
Control Group ◽  
Breastfeeding Support ◽  
The One ◽  
Post Hoc ◽  
And Control ◽  
The Relationship ◽  
Question Survey

Objective: Ankyloglossia (or “tongue-tie”) may increase the risk for newborn breastfeeding symptoms. Lingual frenotomy is the standard treatment for ankyloglossia, but its efficacy at improving the quality of infant breastfeeding has received little formal study. We developed an original 10-question survey of mother and newborn breastfeeding symptoms that are typically observed with ankyloglossia. Possible survey scores ranged from 10 (minimal breastfeeding symptoms) to a maximum of 50 (extreme symptoms). We predicted that survey scores should decrease after lingual frenotomy.Method: The survey was administered to mothers of 20 newborns with ankyloglossia, before lingual frenotomy, and about 2 weeks after. The control group consisted of 15 breastfeeding dyads recruited from a breastfeeding support group who filled out the survey twice at 2-week intervals. A 2 × 2 mixed-methods ANOVA was conducted to test for an interaction between group and time.Results: Post hoc analysis of simple effects provided evidence that (a) the frenotomy group had higher survey scores than the control group before intervention and (b) the frenotomy-group survey scores decreased after the intervention. No significant score differences were observed between the frenotomy and control groups after the intervention, and the control group scores did not show a statistically significant decrease over time.Conclusions: The study provides preliminary evidence for the effectiveness of lingual frenotomy for reducing breastfeeding symptoms associated with ankyloglossia. Furthermore, the study suggests that the use of surveys, such as the one in this study, may help with assessment for ankyloglossia.

scholarly journals PENGARUH REINVENTING POLICY, SIKAP RASIONAL, DAN KEADILAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA MANADO

2018 ◽  
Vol 13 (04) ◽  
Author(s):  
Irene Catrine Purba ◽  
Ventje Ilat ◽  
Hendrik Gamaliel
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Survey Research ◽  
Research Method ◽  
Tax Compliance ◽  
Sampling Technique ◽  
Research Tool ◽  
Is Research ◽  
Negative Effect ◽  
Tax Fairness

Taxpayer compliance is an attitude of obedience in carrying out the provisions and regulations required taxation and must be done by taxpayer. Taxpayer compliance may be influenced by the reinventing policy, rational attitude, and tax fairness. The population in this research individual taxpayer in KPP Pratama Manado. The sample in this research is 50 respondents with using incidental sampling technique. This research method is a type of a survey research, is research conducted by using a questionnaire as a research tool. The analyzes technique used is multiple linear regression and by using software SPSS. The results show the reinventing policy (X₁) have a negative effect on the taxpayer compliance. Rational attitude (X₂) have an effect on the taxpayer compliance (Y). Tax fairness (X₃) has no effect on the taxpayer compliance (Y).Keywords: reinventing policy, rational attitude, tax fairness, tax compliance

scholarly journals PENTINGKAH KETERAMPILAN POLITIK ORGANISASI, SAAT TIDAK ADA PERBEDAAN PADA KUALITAS HUBUNGAN PEMIMPIN-BAWAHAN?

2018 ◽  
Vol 10 (1) ◽  
pp. 61
Author(s):  
Kabul Wahyu Utomo
Keyword(s):  
Survey Method ◽  
Hierarchical Regression ◽  
Leader Member Exchange ◽  
Political Skills ◽  
Two Cities ◽  
Member Exchange ◽  
Negative Effect ◽  
Demographic Similarity ◽  
The Relationship

<em>This study tries to focus on testing about political skills as moderating variable to the relationship between demographic similarity especially ethnic and the quality of leader-member exchange. This study used the survey method and using by questionnaires. From the questionnaire spread as many as 500, the number of questionnaire can be processed are 364 (the respond rate 72,8 % ). The research is done in four institutions in two cities in Jakarta and Yogyakarta. Variables in this study were variable independent used of similarity ethnic between leaders and subordinate. Their dependent variable is the quality of leader-member exchange. Next, the relationship between the two the variable is moderated by political skill as moderating variable. The analysis was conducted using regression analysis and the hierarchical regression. The outcome of this study suggests that there is a positive correlation between the demographic similarity of superior-subordinate specialty ethnicity and the quality of leader-member exchange. Then, the interesting thing about the research is correlation between the demographic similarity of superior-subordinate specialty ethnicity and the leader-member exchange moderated by political skills. But there is an interesting one, that is the connection between a demographic similarity (ethic) and the leader-member exchange moderated by the political skills has negative effect. Furthermore, discussion, the implications and many recommendation of this study are discussed in this study.</em>

scholarly journals PENGARUH PERSON ORGANIZATION FIT DAN WORKPLACE SPIRITUALITY TERHADAP TURNOVER INTENTION DENGAN AFFECTIVE COMMITMENT SEBAGAI VARIABEL INTERVENING DAN GENERASI MILLENNIAL SEBAGAI MODERASI(STUDI KASUS PT. BANK TABUNGAN NEGARA)

2021 ◽  
Vol 6 (1) ◽  
pp. 51-64
Author(s):  
Nevi Nevada
Keyword(s):  
Turnover Intention ◽  
Affective Commitment ◽  
Sampling Technique ◽  
Workplace Spirituality ◽  
Survey Method ◽  
Negative Effect ◽  
Data Source ◽  
Person Organization Fit ◽  
The Relationship ◽  
Positive Effect

This study aims to determine the effect of person organization fit and workplace spirituality on turnover intention through affective commitment as an intervening variable. Also, to determine the relationship between person organization fit on turnover intention moderated by millennials generation, Samples in this study are employees of PT. Bank Tabungan Negara, Tbk. , total of 100 respondents. This type or research is explanatory with quantitive methods. The sampling technique used is nonprobability sampling with purposive sampling, namely the technique of sampling data source with certain considerations. This study uses a survey method using a questionnaire in data collection and processedusing Partial Least Squares. The results of the testing of hypothesis indicate that there is a negative effect of person organization fit on turnover intention, There is a negative effect of workplace spirituality on turnover intention. There is a positive effect of person organization fitand workplace spirituality on affective commitment. There is negative effect of affective commitment on turnover intention. There is an effect of person organization fit and workplace spirituality on turnover intention through affective commitment. There is a relationship between person organization fit on turnover intention moderated by millennials generation.

scholarly journals Influence of Sharia Service Quality, Islamic Values, and Destination Image toward Loyalty Visitors’ on Great Mosque of Demak

2019 ◽  
Vol 3 (2) ◽  
pp. 117
Author(s):  
Abdurrohman Kasdi ◽  
Saifudin Saifudin
Keyword(s):  
Service Quality ◽  
Field Research ◽  
Secondary Data ◽  
Sampling Technique ◽  
Destination Image ◽  
Survey Method ◽  
Visitor Satisfaction ◽  
The Relationship ◽  
Islamic Values

The purpose of this study is to examine the influence of sharia service quality, Islamic values ​​and destination image toward loyalty with visitors’ satisfaction as an intervening variable, a study on the great mosque of Demak tourism. This is a field research using quantitative approach. The data used are primary and secondary data taken with survey method. There are three independent variables, namely: (X1) the quality of sharia service, (X2) Islamic values, and (X3) the destination image. The dependent variable (Y1)/loyalty and intervening variable (Y2) are visitor satisfaction. The population of this study is all visitors or pilgrims of the great mosque of Demak in 2018. The sampling technique used is purposive sampling with 167 respondents. The results of this study indicate that: (1) the sharia service quality does not affect the loyalty, (2) the Islamic values ​​have a direct positive and significant effect on the loyalty, (3) destination image has a direct positive and significant effect on loyalty, (4) the sharia service quality has no effect on the visitors’ satisfaction, (5) the Islamic values ​​have no effect on the visitors’ satisfaction (6) the destination image has a direct positive and significant effect on the visitors’ satisfaction, (7) the visitors’ satisfaction has a direct positive and significant effect on the loyalty, (8) the visitors’ satisfaction does not mediate the relationship between the sharia service quality and loyalty (9) the visitors’ satisfaction does not mediate the relationship between the Islamic values ​​and loyalty, and (10) the visitors’ satisfaction mediates part of the relationship between destination image and loyalty.

The Impact of Competitive Quasi-Market on Service Delivery in Benue State University, Makurdi Nigeria

GIS Business ◽  
2019 ◽  
Vol 14 (4) ◽  
pp. 85-98
Author(s):  
Idoko Peter
Keyword(s):  
Service Delivery ◽  
A Priori ◽  
Least Square ◽  
Secondary Source ◽  
State University ◽  
Ordinary Least Square ◽  
Negative Effect ◽  
The Impact ◽  
The Relationship

This research the impact of competitive quasi market on service delivery in Benue State University, Makurdi Nigeria. Both primary and secondary source of data and information were used for the study and questionnaire was used to extract information from the purposively selected respondents. The population for this study is one hundred and seventy three (173) administrative staff of Benue State University selected at random. The statistical tools employed was the classical ordinary least square (OLS) and the probability value of the estimates was used to tests hypotheses of the study. The result of the study indicates that a positive relationship exist between Competitive quasi marketing in Benue State University, Makurdi Nigeria (CQM) and Transparency in the service delivery (TRSP) and the relationship is statistically significant (p<0.05). Competitive quasi marketing (CQM) has a negative effect on Observe Competence in Benue State University, Makurdi Nigeria (OBCP) and the relationship is not statistically significant (p>0.05). Competitive quasi marketing (CQM) has a positive effect on Innovation in Benue State University, Makurdi Nigeria (INVO) and the relationship is statistically significant (p<0.05) and in line with a priori expectation. This means that a unit increases in Competitive quasi marketing (CQM) will result to a corresponding increase in innovation in Benue State University, Makurdi Nigeria (INVO) by a margin of 22.5%. It was concluded that government monopoly in the provision of certain types of services has greatly affected the quality of service experience in the institution. It was recommended among others that the stakeholders in the market has to be transparent so that the system will be productive to serve the society effectively

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