PENGARUH GAYA KEPEMIMPINAN, BUDAYA ORGANISASI, UKURAN, UMUR DAN KEPEMILIKAN PERUSAHAAN TERHADAP KEPATUHAN KEWAJIBAN PAJAK

This study aims to: (1) determine and predict the relationship leadership style influence on tax compliance, (2) determine the influence of organizational culture on tax compliance, (3) determine the effect of firm size on tax compliance, (4) determine the effect of age corporate tax compliance, and (5) the effect of ownership on tax compliance.Associative and quantitative statistical methods are used. Object and the sample are property, real estate and construction company sector in Jakarta, and are listed on the Indonesian Stock Exchange. The sampling technique used by census method based on the number of small population. 32 respondents of tax staff / manager, accounting or finance were used as the primary data. Spread questionnaires were analyzed using Structural Equation Modeling (SEM) with an alternative Partial Least Square (PLS) using SmartPLS program version 2.0 M3. SEM-PLS is used because of the difference in scale of measurement variables and lack of samples.The results showed that of the five hypotheses proposed, only two hypotheses are acceptable. Organizational culture has an significant influence and firm size variabel affect tax compliance by 17.79% and significant with T-statistic of 2.41 (>1,96). The larger the company the more it is likely to dutifully carry out their tax compliance and predictions on the role of leadership styles to improve tax compliance is acceptable. Leadership style affect by 19,91% and no significant with T-Statistic 1.83 (<1.96) at 5% significance level, age and ownership of the company was found do not affect the Tax compliance. R-square showed value of 0.4003 indicates, the relationship model are moderate which means that all variables affect the overall 40.03% of the tax compliance.

Download Full-text

A Partial Least Square Structural Equation Modeling: Prestige Perception in Tourism

10.31219/osf.io/jeh7d ◽

2020 ◽

Author(s):

Murat Kayak

Keyword(s):

Structural Equation Modeling ◽

Structural Equation ◽

Partial Least Square ◽

Least Square ◽

Primary Data ◽

Equation Modeling ◽

Destination Brand ◽

The Relationship ◽

Intention To Revisit ◽

Brand Prestige

This study aims to investigate destination brand prestige, and to explore the mediating effects of destination brand worldness between destination brand prestige and intention to revisit. Research is designed to collect primary data from the Taiwanese tourists. Partial least squares structural equation modeling is used to test the effects. The research model is appropriately implemented in Smart PLS 3 and a full mediation has existed through the empirical findings. The study shows how destination brand worldness mediates the relationship between destination brand prestige and intention to revisit.

Download Full-text

Determining the Impact of Supervisory Support on Employee Engagement in the Telecommunication Sector of Ghana: The Role of Supportive Organizational Culture

SEISENSE Business Review ◽

10.33215/sbr.v1i2.588 ◽

2021 ◽

Vol 1 (2) ◽

pp. 15-31

Author(s):

Leslie Afotey Odai ◽

Jingzhao Yang ◽

Isaac Ahakwa ◽

Shaibu Ismaila Mohammed ◽

Samuel Dartey

Keyword(s):

Organizational Culture ◽

Employee Engagement ◽

Structural Equation ◽

Partial Least Square ◽

Least Square ◽

Equation Modeling ◽

Supervisory Support ◽

Telecommunication Sector ◽

The Impact ◽

The Relationship

Purpose- Organizations that enforce effective supervisory support through their cultural traits see their employees reciprocating through positive outcomes. The study explored the impact of supervisory support on employee engagement in Ghana’s telecommunications sector and the moderating effect of supportive organizational culture on the relationship. Design/Methodology- A correlational descriptive research design was adopted. A sample of three hundred and fifty-three (353) employees was drawn randomly from a top selected telecommunication company in the Accra Metropolis of Ghana. Information collated were analyzed using Statistical Package for Social Sciences (SPSS version 26) and partial least square based on Structural Equation Modeling (SEM) Findings- The findings indicate that supervisory support significantly influences employee engagement. Again it was revealed that supportive organizational culture influences employee engagement and substantially moderates the relationship between supervisory support and employee engagement. Practical Implications- The findings provide valuable suggestions for organizations, managers, and supervisors to emphasize on measures such as a robust feedback system, training of supervisors, and enhancing employees' freedom to operate within the organization, which increases employee engagement and optimizing the organization’s competitive advantage.

Download Full-text

Pengaruh Insentif dan Budaya Organisasi terhadap Komitmen Organisasi

Jurnal Manajerial Dan Kewirausahaan ◽

10.24912/jmk.v2i3.9570 ◽

2020 ◽

Vol 2 (3) ◽

pp. 587

Author(s):

Cynthia Dewi ◽

Joyce Angelique Turangan

Keyword(s):

Organizational Culture ◽

Structural Equation Modeling ◽

Organizational Commitment ◽

Structural Equation ◽

Positive Influence ◽

Research Data ◽

Partial Least Square ◽

Least Square ◽

Primary Data ◽

Equation Modeling

In this study there are 3 variables used, namely incentives, organizational culture, and organizational commitment. X1 = incentives, X2 = organizational culture, and Y = organizational commitment. Incentives in the form of rewards, awards or benefits provided to employees for their hard work given to the company, so that indirectly foster their loyalty to the company. While organizational culture is a belief in the values that are embraced, and trusted, which values are the guidelines for every employee of the organization in carrying out organizational activities. And for organizational commitment is where employees in this organization want to remain part of the organization's members and want to do anything to remain in the organization. the purpose of this study was to determine the effect of incentives and culture on organizational commitment. The data used in this study are primary data. and this research data is processed using PLS-SEM (Partial Least Square - Structural Equation Modeling). The choice of using PLS-SEM is because the sample used in the study was relatively small, namely 26 people. Which is because the population used in this study is small. The population consists of employees of PT. Rizky Indah Makmur. From the results of this study, the fact is that there is a positive influence between the incentives and organizational culture on organizational commitment.Pada penelitian ini terdapat 3 variabel yang digunakan yaitu insentif, budaya organisasi, dan komitmen organisasi. X1= insentif, X2= budaya organsisi, dan Y= komitmen organisasi. Insentif adalah berupa imbalan, penghargaan atau tunjangan yang diberikan kepada karyawan atas kerja keras mereka yang mereka berikan kepada perusahaan, agar mereka secara tidak langsung menumbuhkan loyalitas mereka kepada karyawan. Sedangkan budaya organisasi adalah kepercayaan yang dianut akan nilai-nilai yang dipercayai, yang mana nilainilai tersebut sebagai pedoman setiap karyawan organisasi dalam menjalankan kegiatan organisasi. Dan untuk komitmen organisasi adalah situasi dimana karyawan pada organisasi tersebut ingin tetap menjadi bagian dari anggota organisasi tersebut dan ingin melakukan apa pun agar tetap berada di dalam organisasi tersebut. Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh insentif dan budaya organisasi terhadap komitmen organisasi. Data yang digunakan dalam penelitian ini merupakan data yang bersifat data primer. Yang mana data penelitian ini diolah menggunakan PLS-SEM (Partial Least Square - Structural Equation Modeling). Pemilihan penggunaan PLS-SEM dikarenakan sample yang digunakan dalam penelitian relatif kecil, yaitu 26 orang. Yang mana hal tersebut disebabkan karena populasi yang digunakan dalam penelitian ini kecil. Populasi tersebut terdiri dari karyawan-karyawan PT. Rizky Indah Makmur Dari hasil penelitian ini didapatkan bahwa terdapat pengaruh positif antara indentif dan budaya organisasi terhadap komitmen organisasi.

Download Full-text

Organization's Values Perspective to Financial Reporting

Jurnal Kajian Akuntansi ◽

10.33603/jka.v4i2.4380 ◽

2020 ◽

Vol 4 (2) ◽

pp. 197

Author(s):

Rapina Rapina Rapina ◽

Yenni Carolina ◽

Santy Setiawan ◽

Amanda Gania

Keyword(s):

Organizational Culture ◽

Structural Equation Modeling ◽

Financial Reporting ◽

Structural Equation ◽

Partial Least Square ◽

Least Square ◽

Primary Data ◽

Equation Modeling ◽

Model Parameters ◽

Unobserved Variables

AbstractThe purpose of this study is to obtain the truth regarding organizations’ financial statements by examining the influence of organizational culture. This is a verification research, with an explanation technique used to determine the factors estimated to affect the variables. The non-probability sampling technique was used to obtain primary data from 65 respondents working in several Indonesia organizations through questionnaires and by observing their accounting and finance divisions. Hypothesis testing in this study uses Structural Equation Modeling (SEM) with the estimation of model parameters using the PLS method (Partial Least Square). The consideration of choosing SEM analysis technique is because the variables involved are unobserved variables and there is a causal relationship between the variables. According to initial concepts, organizational culture contributes to financial reporting development due to its ability to reflect an organization's specificity and characters. The result showed that organizational culture is the property and guidelines for all individuals in an organization to carry out their duties, and it influences the presentation of financial statements.Keywords: Accounting; Financial reporting; Organizational cultureAbstrak Penelitian ini bertujuan untuk mendapatkan kebenaran melalui pengujian pengaruh budaya organisasi terhadap penyajian laporan keuangan. Jenis penelitian ini bersifat verifikatif dan bersifat penjelas atau kausalitas untuk mengetahui apa dan seberapa jauh faktor-faktor yang diperkirakan mempengaruhi suatu variabel dengan variabel lainnya. Jenis data yang digunakan adalah data primer dengan instrumen kuesioner yang dibagikan pada 65 responden dari beberapa organisasi di Indonesia. Unit observasi pada penelitian ini adalah bagian akuntansi dan keuangan pada tiap organisasi. Teknik pengambilan sampel dalam penelitian ini adalah dengan menggunakan teknik non-probability. Pengujian hipotesis dalam penelitian ini menggunakan Structural Equation Modeling (SEM) dengan penaksiran parameter-parameter model memakai metode PLS (Partial Least Square). Pertimbangan memilih teknik analisis SEM karena variable yang terlibat adalah unobserved variables serta adanya hubungan kausal antar variabelnya. Menurut konsep dikatakan bahwa budaya organisasi akan memberikan kontribusi yang berarti dalam meningkatkan pelaporan keuangan. Budaya organisasi akan mencerminkan spesifikasi dan karakter suatu organisasi. Budaya organisasi tersebut menjadi milik dan pedoman bagi seluruh lapisan individu yang ada pada suatu organisasi dalam menjalankan tugasnya. Hasil penelitian menunjukkan bahwa budaya organisasi berpengaruh terhadap penyajian laporan keuangan.Kata kunci: Akuntansi; Budaya organisasi; Pelaporan keuangan

Download Full-text

Sosialisasi Perpajakan dan Pengetahuan Pajak Terhadap Kepatuhan Pajak

Jurnal Riset Akuntansi & Perpajakan (JRAP) ◽

10.35838/jrap.2020.007.01.3 ◽

2020 ◽

Vol 7 (01) ◽

pp. 27-34

Author(s):

Riri Zelmiyanti ◽

Diah Amalia

Keyword(s):

Structural Equation ◽

Information Dissemination ◽

Tax Compliance ◽

Jel Classification ◽

Partial Least Square ◽

Least Square ◽

Equation Modeling ◽

Equation Modelling ◽

Relationship Of ◽

The Relationship

ABSTRACT This study aims to examine tax information dissemination and tax knowledge on tax compliance. The method used in this study is a survey of taxpayers in Batam State Polytechnic. The analytical tool used is Structural Equation Modeling - Partial Least Square (SEM-PLS) using WarpPLS 6.0 software. H2 in this study is supported, tax socialization directly influences the significance of tax compliance P <0.01 with R2 value of 28%. Tax knowledge has an effect on tax compliance with a significance value of P <0.01 with R2 value of 0.27 so that it supports H2. Knowledge of taxation partially mediates the effect of taxation socialization on tax compliance, the form of partial mediation shows that knowledge is not the only mediator of the relationship of socialization to tax compliance but there are other mediators. ABSTRAK Penelitian ini bertujuan untuk menguji sosialisasi perpajakan dan pengetahuan pajak terhadap kepatuhan pajak. Metode yang digunakan pada penelitian ini yaitu survei terhadap wajib pajak di lingkungan Politeknik Negeri Batam. Alat analisis yang digunakan Structural Equation Modelling - Partial Least Square (SEM-PLS) menggunakan software WarpPLS 6.0. H2 pada penelitian ini terdukung, sosialisasi perpajakan berpengaruh secara langsung terhadap kepatuhan pajak signifikansi P<0,01 dengan nilai R2 sebesar 28%. Pengetahuan pajak berpengaruh terhadap kepatuhan pajak nilai signifikansi P<0,01 dengan nilai R2 0,27 sehingga mendukung H2. Pengetahuan perpajakan memediasi secara parsiel pengaruh sosialisasi perpajakan terhadap kepatuhan pajak, bentuk parsiel mediasi menunjukan bahwa pengetahuan bukan satu-satunya pemediasi hubungan sosialisasi terhadap kepatuhan pajak namun terdapat pemediasi lain. JEL Classification: H21, H25

Download Full-text

The Determinants of Taxpayer Compliance with Tax Awareness as a Mediation and Education for Moderation

Jurnal Ilmiah Akuntansi dan Bisnis ◽

10.24843/jiab.2020.v15.i01.p05 ◽

2020 ◽

Vol 15 (1) ◽

pp. 49

Author(s):

Pancawati Hardiningsih ◽

Indira Januarti ◽

Rachmawati Meita Oktaviani ◽

Ceacilia Srimindarti

Keyword(s):

Structural Equation ◽

Tax Avoidance ◽

Tax Compliance ◽

Partial Least Square ◽

Least Square ◽

Equation Modeling ◽

Directorate General ◽

The One ◽

The Relationship ◽

Positive Effect

This study aims to analyze the effects of tax knowledge, tax sanctions, and tax socialization on taxpayer compliance, as mediated and moderated by taxpayer awareness level of taxpayer education, respectively. The research sample included 196 taxpayers registered in the Primary South Semarang Tax Office. They were selected using the convenience sampling method. The data analysis employed structural equation modeling with warp partial least square. Results show that tax knowledge, tax sanctions, and tax socialization all have a significant positive effect on taxpayer awareness and taxpayer compliance. Meanwhile, the level of education does not moderate tax knowledge on taxpayer compliance. The taxpayers’ awareness mediates the relationship between tax compliance, on the one hand, and tax knowledge, tax socialization, and tax sanctions on the other hand. Thus, the Directorate General of Taxes must increase the intensity of guidance provided to taxpayers to encourage better compliance and reduce tax avoidance behaviors. Keywords: Tax knowledge; tax sanctions; tax dissemination; taxpayer awareness; taxpayer compliance.

Download Full-text

Sosialisasi Perpajakan dan Pengetahuan Pajak Terhadap Kepatuhan Pajak

Jurnal Riset Akuntansi & Perpajakan (JRAP) ◽

10.35838/jrap.v7i01.1334 ◽

2020 ◽

Vol 7 (01) ◽

pp. 27-34

Author(s):

Riri Zelmiyanti ◽

Diah Amalia

Keyword(s):

Structural Equation ◽

Information Dissemination ◽

Tax Compliance ◽

Jel Classification ◽

Partial Least Square ◽

Least Square ◽

Equation Modeling ◽

Equation Modelling ◽

Relationship Of ◽

The Relationship

Download Full-text

Analysis of Natural Resources and Environment, Politico-Economic Conditions and their influences on Tourist Behavioural Intentions in Hunza: Mediating effect of Tourist Satisfaction

Journal of Applied Economics and Business Studies ◽

10.34260/jaebs.443 ◽

2020 ◽

Vol 4 (4) ◽

pp. 55-74

Author(s):

Faqeer Muhammad ◽

Kifayat Ullah ◽

Rehmat Karim

Keyword(s):

Natural Resources ◽

Structural Equation ◽

Positive Impact ◽

Partial Least Square ◽

Least Square ◽

Mediating Effect ◽

Economic Conditions ◽

Primary Data ◽

Equation Modeling ◽

Tourist Satisfaction

This study aims to explore the influence of Natural Resources and Environment (NRE), Politico-Economic Conditions (PEC) on Tourist Behavioral Intension (TBI) in Hunza, Pakistan. The study further investigates the mediating role of Tourist Satisfaction (TS) on the given variables. Partial Least Square Structural Equation Modeling (PLS-SEM) technique has been applied to conceptualize the research frame and to test the proposed hypotheses. Primary data was collected by using convenient sampling technique for analysis from 220 tourists who visited tourism nucleus sites of Hunza. The finding of the study reveals that Natural resources and Environment, Politico-and Economic Conditions have a significant positive impact on Tourist’s Behavioral Intensions. Moreover, Tourist’s Satisfaction partially mediates the positive relationships among Natural Resources and Environment, Political & Economic Conditions and Tourist’s Behavioral Intensions. The findings of the study extend the understanding that presence of natural resources along with healthy environment and stable political & economic conditions of a destination are the key determinants for sustainable tourism development.

Download Full-text

THE EFFECT OF TEAM WORK, LEADERSHIP STYLE, AND ORGANIZATIONAL CULTURE ON NURSE PERFORMANCE WITH ORGANIZATIONAL COMMITMENTS AS MEDIATION VARIABLES IN HOSPITAL TYPE B IN JAKARTA

The International Journal of Accounting and Business Society ◽

10.21776/ub.ijabs.2019.27.3.6 ◽

2019 ◽

Vol 27 (3) ◽

pp. 106-136

Author(s):

Sri Wahyuningsih ◽

Armanu Thoyib ◽

Rofiaty ◽

Ananda Sabil

Keyword(s):

Organizational Culture ◽

Organizational Commitment ◽

Leadership Style ◽

Structural Equation ◽

Partial Least Square ◽

Team Work ◽

Least Square ◽

Equation Modeling ◽

Type B ◽

Positive Effect

This study aims to analyze the influence of team work, leadership style and organizational culture on nurse performance with organizational commitment as a mediating variable. The research unit is nurses at Type B hospitals in Jakarta. The population is 1362 nurses. Methods of collecting data using surveys. The research instrument used a questionnaire. Questionnaires were distributed to 523 respondents. Data analysis method uses Structural Equation Modeling-Partial Least Square SEM-PLS). The results of the study prove that teamwork has a positive effect on nurse performance. Teamwork does not affect organizational commitment. Organizational culture has a positive effect on nurse performance. Organizational culture has a positive effect on organizational commitment. Leadership style does not affect nurse performance. Leadership style does not affect organizational commitment. Organizational commitment has a positive effect on nurse performance. Organizational commitment cannot play a role in mediating the influence of teamwork on nurse performance. Organizational commitment can play a role in mediating the influence of organizational culture on nurse performance. Organizational commitment cannot play a role in mediating the influence of leadership style on nurse performance.

Download Full-text

PENGARUH PROFESIONALISME DAN KOMPETENSI PENGAWASAN INTERNAL TERHADAP KUALITAS AUDIT PADA INSPEKTORAT PROVINSI BANTEN

Progress: Jurnal Pendidikan, Akuntansi dan Keuangan ◽

10.47080/progress.v3i2.938 ◽

2020 ◽

Vol 3 (2) ◽

pp. 142-154

Author(s):

Ulvia Fadilah ◽

Eka Mahmudin S

Keyword(s):

Structural Equation ◽

Audit Quality ◽

Sem Analysis ◽

Partial Least Square ◽

Provincial Government ◽

Least Square ◽

Primary Data ◽

Equation Modeling ◽

Research Questions ◽

Internal Supervision

This study aimed to examine the effect of professionalism and competence of internal supervision on audit quality at the Banten Provincial Government Inspectorate. This research developed a theoretical framework as a basis for hypotheses, to answer research questions consisting of how professionalism influences audit quality, and how competence influences audit quality. The samples of this study were 83 Government Internal Examiners (APIP) at the Inspectorate of Banten Province. This research used census method. The data used are primary data collected through questionnaires. Data analysis method to test hypotheses was Structural Equation Modeling (SEM) analysis using Partial Least Square (PLS). The results of this study indicate that: (1) professionalism hada positive and significant effect on audit quality, and (2) Competence had a positive and significant effect on audit quality.

Download Full-text