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

Author(s):  
Marieta Ariani ◽  
Rubiatto Biettant

<p><em>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.</em></p><p><em> </em></p><p> </p>

2021 ◽  
Vol 11 (13) ◽  
pp. 5822
Author(s):  
Dong-Seok Shin ◽  
Byung-Yong Jeong

The shortage and aging of drivers are not problems limited to the truck industry, but are common in the broader commercial motor vehicle (CMV) industry of Korea. This study investigates the relationships between work situation, work–family conflict, depression, and work engagement of taxi, bus, and truck drivers. We extracted 512 CMV drivers from the 5th Korea Working Conditions Survey. A structural equation model (SEM) was used to investigate the impact of a work situation or work–family conflict on depression and work engagement. Results showed that 38.9% of all respondents had symptoms of depression. In the SEM, a poor work situation (standardized path coefficient = 0.250) and work–family conflict (0.117) significantly affected depression. ‘Enough time’ and ‘feeling well’ were influential variables of work situation. ‘Responsibility’ and ‘concentration’ were influential variables of work–family conflict. Additionally, depression affected work engagement (0.524). ‘Vigor’ and ‘dedication’ were influential variables of work engagement. These results show that the relationships between work situation, work–family conflict, depression, and work engagement of CMV drivers are intricately linked.


2016 ◽  
Vol 1 (2) ◽  
pp. 143
Author(s):  
Ridwan Sya’rani ◽  
San Afri Awang ◽  
Nunuk Supriyatno ◽  
Ris Hadi Purwanto

This study aims to examine the relationship between the factors that forming the institutions in Production Forest Management Unit (KPHP) Model Banjar Regency, South Kalimantan Province. The analysis used is Structural Equation Model (SEM). SEM is a multivariate analysis were used to analyze the relationship between variables. The sampling technique was conducted using purposive sampling method with 83 respondents. Based on the results of the study showed that the institutionality is signicantly inuenced by the factors of human resources, institutional variables and linkage.


2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Makjen Sinaga ◽  
Suharyono Suharyono ◽  
Muhammad Al Musadieq ◽  
Mohammad Iqbal

PurposeThis study aims to test and analyze the effect of maintenance operation, time utility and occupancy on sustainability with transit oriented development (TOD) as a moderating variable.Design/methodology/approachThis research is a quantitative research. The data in this study are a combination of primary data obtained through a questionnaire. The research took place at PT MRT Jakarta with all the board of directors as a sample in this study. The sampling technique used is saturated sampling and data analysis using structural equation model (SEM).FindingsThe result shows that maintenance and operation (M&O) have a positive and significant effect on time utility, M&O have a positive and significant effect on sustainability, time utility has a positive and significant effect on occupancy, occupancy has a positive and significant effect on sustainability and the influence of TOD does not significantly influence the relationship between time utility on occupancy and occupancy on sustainability.Originality/valueThe originality of this research lies in testing the maintenance operation, time utility and occupancy variables on sustainability with the renewal of TOD as a moderating variable.


2021 ◽  
Vol 4 (1) ◽  
Author(s):  
Audi Putri Kamajaya ◽  
◽  
Agus Aribowo

For a bank, the depositors are the primary assets. Therefore, the bank should maintain a good relationship with them to be loyal to all efforts. If they are faithful, they will always keep putting their money in the bank. Therefore, the bank can execute the intermediate function properly. This study intends to examine the effect of perceived value and service quality on depositor loyalty. Consequently, the depositors of commercial bank H at branch F in Bandung become the population and the samples. This study also uses the Slovin formula, simple random sampling, and survey to calculate the samples, grab them, and accumulate the primary data. Moreover, the gathered data get analyzed by the structural equation model (SEM) based on variance. To sum up, this study proves that the perceived value and service quality positively affect depositor loyalty after examining the proposed hypotheses. To increase depositors to be loyal, the bank has to focus on elevating their perceived value and giving them superior service.


2021 ◽  
Vol 22 (1) ◽  
pp. 86-102
Author(s):  
Hanifah Jasin ◽  
◽  
Siti Mujiatun ◽  
Muis Fauzi Rambe ◽  
Rahmad Bahagia Siregar ◽  
...  

The purpose of this research is to study the factors that influence trust and purchase intention on Islamic Bank Products in Medan City and produce models for measuring trust and purchase intention on Islamic Bank products in Medan City. In this study the population is unknown, therefore a representative sample with non-probability sampling technique is needed and the method used is purposive sampling. In this study, the number of indicators is 21, so by using ten times the indicator calculation, the required sample size is 170 people. Data collection was carried out using observations, questionnaires and documentation studies. Data analysis in this study was carried out by using the Structural Equation Model (SEM). The results showed that there was a positive and significant influence on Bank Reputation on Trust, There was a positive and significant influence of Religiosity on Trust, there was a positive and significant influence on Bank Reputation on Purchase Intention, there was a positive and significant influence on Religiosity on Purchase Intention, there was a positive and significant influence. trust in Purchase intention. Trust can positively mediate the effect of Bank Reputation on Purchase Intention and Trust can positively mediate the influence of Religiosity on Purchase Intention.


2019 ◽  
Vol 19 (2) ◽  
pp. 66
Author(s):  
Valencia Valencia ◽  
Ayu Ekasari

<p><strong><em>Abstrak</em></strong></p><div class="page" title="Page 1"><div class="layoutArea"><div class="column"><p><span>Tujuan</span><span>–Penelitian ini dilakukan untuk menentukan anteseden dan konsekuensi dari browsing </span>dengan impulsif sebagai moderator.</p><p><span>Desain/Metodologi/Pendekatan-</span><span>Teknik pengambilan sampel dalam penelitian ini menggunakan </span><span>purposive sampling</span><span>. 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 (</span><span>Structural Equation Model</span><span>).<br /> </span><span>Hasil-</span><span>Penelitian ini menunjukkan pengaruh </span><span>utilitarian value, hedonic value </span><span>dan </span><span>browsing </span><span>terhadap </span><span>urge to buy impulsively</span><span>. Studi ini menunjukkan bahwa impulsiveness memoderasi pengaruh </span><span>utilitarian value, hedonic value </span><span>pada </span><span>browsing</span><span>. Penelitian ini memiliki implikasi bagi manajer pemasaran belanja online dalam menciptakan dorongan untuk membeli secara impulsif pada konsumen. </span></p></div></div></div><p><strong><em><br /></em></strong></p><p><strong><em><br /></em></strong></p><p><strong><em>Abstract</em></strong></p><p><strong><em>Purpose –</em></strong><em>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.</em></p><p><strong><em>Des</em></strong><strong><em>ign</em></strong><strong><em>/Met</em></strong><strong><em>hodology</em></strong><strong><em>/</em></strong><strong><em>Approach:</em></strong><em>The sampling technique in this study is using purposive sampling. Hypothesis test used inthis study is the use of SEM (Structural Equation Model).</em><em></em></p><p><strong><em>Originality</em></strong><strong><em>/</em></strong><strong><em>Value</em></strong><em> - 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.</em></p>


Author(s):  
Miftahurrohmah Miftahurrohmah

<p>Model  evaluasi pembelajaran  harus  senantiasa ditingkatkan kualitasnya, tidak hanya pada proses belajar mengajar di kelas saja. Model  evaluasi pembelajaran  akan meningkatkan kualitas belajar mengajar. Penelitian ini bertujuan untuk menguji model pembelajaran yang dipakai dalam proses belajar mengajar mata kuliah Model  Belajar  Mengajar Pendidikan Islam dan untuk mengetahui peran antar  variabel yaitu   proses  pembelajaran mata kuliah strategi pembelajaran  pendidikan Agama Islam (PAI) terhadap output pembelajaran mata mata kuliah Strategi Pembelajaran  pendidikan Agama Islam (PAI). Subjek dalam penelitian ini adalah mahasiswa  Tarbiyah Jurusan Pendidikan Islam, STAIN  Kudus  yang  berjumlah 152  orang.  Subjek penelitian diambil dengan menggunakan teknik <em>random </em><em>sampling</em>. Pengumpulan data  dilakukan   dengan  menyebarkan angket dan analisis menggunakan   <em>Structural  Equation  Model </em>(SEM). Hasil  penelitian   ini  menunjukkan bahwa pengaruh  proses pembelajaran  mata kuliah Strategi Pembelajaran  PAI terhadap output  pembelajaran  mata kuliah strategi pembelajaran  PAI dapat diterima. Dan proses pembelajaran mata  kuliah strategi pembelajaran  pendidikan  Agama Islam (PAI) memiliki pengaruh besar terhadap output pembelajaran mata mata kuliah Strategi Pembelajaran pendidikan Agama Islam (PAI).</p><p><strong>Kata kunci: model, evaluasi, pembelajaran, pendidikan,  PAI.</strong></p><p><em>E</em><em>V</em><em>A</em><em>L</em><em>U</em><em>A</em><em>TION MODEL ON  “STRATEGI  PEMBELAJARAN PAI” TEACHING. Teaching evaluation model should be improved, not only its teaching and learning process. Teaching evaluation model improve the teaching and learning quality. This research aims to test the process of learning and teaching subject lesson of process of learning and teaching Islamic Education model and to know the analysis result of variables. They are teaching and learning process of subject ‘Strategi Pembelajaran PAI’ (Learning Strategy of Islamic Education).  The subjects in this research were Tarbiyah Department students on Islamic Education  Major of Kudus State Islamic College. The subjects in this study taken by using random  sampling  technique. They were 152 students. The data collection conducted by disseminating questionare. The analisis used Structural Equation Model (SEM). Then, the result of research showed that the influence of teaching and learning process to the output  was received and the process of learning and teaching had good influence to the learning and teaching output.</em></p><p><strong><strong><em>Keywords</em></strong><em>: model, evaluation, learning , education islam</em><br /></strong></p>


2021 ◽  
Vol 1 (4) ◽  
pp. 347-354
Author(s):  
Herawati ◽  
Syamsurijal Tan ◽  
Sri Rahayu ◽  
Syahmardi Yacob

This study aims to determine the effect of financial and non-financial performance, capital expenditure, budget management on regional competitiveness. Second, this study also determines the impact of financial and non-financial performance on regional competitiveness through capital expenditures and budget management in the Bungo Regency. Primary data were collected through direct interviews with respondents with predetermined criteria and processed using Structural Equation Model analysis with PLS. The results study found only financial and non-financial performance and budget management had a significant effect on regional competitiveness, while capital expenditure had no effect. This study also found that financial and non-financial performance affects regional competitiveness through budget management, but it had no effect if capital expenditures were intervening.


Author(s):  
R. Sapto Roedy Widijanto ◽  
Basuki Rachmat

This research aims to analyze the effect of bank commitment, bank communication, and handling customer complaint on customer loyalty through customer satisfaction. This is a correlational research that uses a quantitative approach by applying SEM (Structural Equation Model) analysis. The research sampling used a purposive sampling technique that obtained 156 samples from customers. The results of this research include: 1) CR value between Bank Commitment and Customer Satisfaction is 3.469; 2) the CR value between Bank Commitment and Customer Loyalty is 2017; 3) the CR value between Bank Communication and Customer Satisfaction is 3.318; 4) CR value between Bank Communication and Customer Loyalty is 2.494; 5) CR value between Handling Customer Complaint and Customer Satisfaction is 2.322; 6) CR value between Handling Customer Complaint and Customer Loyalty is 2.365; 7) CR value between Customer Satisfaction and Customer Loyalty is 2.414; 8) the estimate value of direct effect of Bank Commitment on Customer Loyalty is 0.193; 9) the estimate value of direct effect of Bank Communication on Customer Loyalty is 0.251; 10 the estimate value of direct effect of Handling Customer Complaint on Customer Loyalty is 0.224. The conclusion of this research is that all variables have significant effect.


2021 ◽  
Vol 4 (2) ◽  
pp. 43-56
Author(s):  
Joko Suhariyanto ◽  
Andini Nurwulandari ◽  
Made Adnyana

In this research, four factors influence the behaviour of consumers, namely: Cultural, Social, Personal and Psychological; researchers include another variable that is the education variable which is one of the functions of communication (television). This study aimed to analyze how much influence partial and simultaneously of consumer behaviour toward watching decision. The research was conducted, and watched the Kick Andy program that came to Grand Studio Metro TV. This study collected primary data by sending questionnaires directly to the audience—a cumulative sample size of 135 respondents was used in this study. The analytical method used was the SEM (Structural Equation Model) and processed by AMOS software program 22. The results of the analysis show that the behaviour of consumers has an influence on the decision for watching with r-squares of 0.857 or 85.7%, which means that the variable decision for watching can be explained by the variables of Culture, Social, Personal, Psychological, and Education 85.7%, while the remaining 14.3% influenced by another variable outside this research.


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