scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN PELAPORAN WAJIB PAJAK ORANG PRIBADI

Author(s):  
Neni Marlina Br Purba ◽  
Dian Efriyenty

Tax reporting is the responsibility of taxpayers after making tax payments. The mismatch between the number of registered taxpayers and the number of taxpayers who report taxes is a separate problem for the government in managing the tax results received. Where the number who report taxes is very small compared to the number of registered taxpayers. Based on these problems, the purpose of this study is to determine the factors that influence individual taxpayer reporting compliance. The population used by all individual taxpayers who are registered at KPP Pratama Batam Selatan. While the sample was taken through simple random sampling technique with the Slovin formula so that the sample used was 100 respondents. Data analysis techniques are data instrument test, classical assumptions, descriptive analysis and hypothesis testing with the help of SPSS. The results obtained, partially the application of e-filling and tax sanctions has a significant effect on tax reporting compliance while tax awareness and understanding have no significant effect. The f test results show that all the independent variables simultaneously have a significant effect on the dependent variable.

Author(s):  
Neni Marlina Br Purba ◽  
Dian Efriyenty

Tax reporting is the responsibility of taxpayers after making tax payments. The mismatch between the number of registered taxpayers and the number of taxpayers who report taxes is a separate problem for the government in managing the tax results received. Where the number who report taxes is very small compared to the number of registered taxpayers. Based on these problems, the purpose of this study is to determine the factors that influence individual taxpayer reporting compliance. The population used by all individual taxpayers who are registered at KPP Pratama Batam Selatan. While the sample was taken through simple random sampling technique with the Slovin formula so that the sample used was 100 respondents. Data analysis techniques are data instrument test, classical assumptions, descriptive analysis and hypothesis testing with the help of SPSS. The results obtained, partially the application of e-filling and tax sanctions has a significant effect on tax reporting compliance while tax awareness and understanding have no significant effect. The f test results show that all the independent variables simultaneously have a significant effect on the dependent variable.


2016 ◽  
Vol 9 (1) ◽  
Author(s):  
Shuhymee Ahmad ◽  
Abdullah Abd Ghani ◽  
Rosli Mohd Saad

This paper examines the influence of the external environment on business performance of SMEs in Malaysia. Previous studies have show that there was inconsistent relationship between external environment variables and business performance. Three external environment variables were examined in this study namely dynamic, hostility and munifience. By using simple random sampling technique, a total of 143 SMEs in Malaysia were used as samples in this study. Correlation analysis and multiple regression were used to test the three hypothesis. Results of the analysis showed that the three independent variables, i.e., dynamic, hostility and munifience have positive significant relationships with business performance. It is hoped that the findings from this study can be utilized by the government, entrepreneurs, researchers and other stakeholders in the field of SMEs in Malaysia.  


2018 ◽  
Vol 9 (1.1) ◽  
Author(s):  
Shuhymee Ahmad ◽  
Abdullah Abd Ghani ◽  
Rosli Mohd Saad

This paper examines the influence of the external environment on business performance of SMEs in Malaysia. Previous studies have show that there was inconsistent relationship between external environment variables and business performance. Three external environment variables were examined in this study namely dynamic, hostility and munifience. By using simple random sampling technique, a total of 143 SMEs in Malaysia were used as samples in this study. Correlation analysis and multiple regression were used to test the three hypothesis. Results of the analysis showed that the three independent variables, i.e., dynamic, hostility and munifience have positive significant relationships with business performance. It is hoped that the findings from this study can be utilized by the government, entrepreneurs, researchers and other stakeholders in the field of SMEs in Malaysia.


2020 ◽  
Author(s):  
Pahrizal

The research is proposed to test the influence of Leadership and Motivation Work on Public Service Quality. The population in this study was the Kantor Kementerian Agama Sungai Penuh who had received the last 1 year service at the Kantor Kementerian Agama Sungai Penuh, amounting to 260 people. Furthermore, by using the Slovin formula, a sample size of 158 people was chosen with a sampling technique based on Simple Random Sampling. This study uses primary data and secondary data. Data analysis techniques used are path analysis and hypothesis testing using t test with data analysis using SPSS version 20. The results of the study based on showing that partially the Leadership and motivation work have a positive and significant effect on Public Service Quality. The results also show that motivation work variables act as intervening variables between Leadership and Public Service Quality.


2020 ◽  
Vol 2 (2) ◽  
pp. 70-76
Author(s):  
Savitri Septiara Pratiwi ◽  
Ana Setiani ◽  
Novi Andri Nurcahyono

The purpose of this research are : 1) knowing the process of developing interactive with using Adobe Flash CS3 Professional media, 2) knowing the effectiveness of interactive learning with using Adobe Flash CS3 Professional media, 3). knowing the ability of students' mathematical understanding after using the Adobe Flash CS3 Professional media. The type of research is Research and Development (R & D) with One-Group Pretest-Posttest. The research was conducted at Mardi Waluya 2 Sukabumi Junior High School in the 2018/2019 semester event. The writer take the population of this study is on VII class. The sample used simple random sampling and for the instruments used were validation questionnaires media and tests. Data analysis techniques are using the Likert scale for validation questionnaires media, using the T test to determine effectiveness, and N-Gain to determine the increase in students' mathematical understanding skills. Interactive learning media are valued by media experts and material experts, with the results obtained that are valid so that they can be used in learning. The results of the effectiveness test are Thit (8.78)> T table (1,699) with a significant level used which is 5%. With high criteria of N-Gain test results are 75.61. Based on the results of these studies, interactive learning with using Adobe Flash CS3 Professional media can be effective in learning and can improve students' of mathematical understanding skills.


2020 ◽  
Vol 28 (1) ◽  
pp. 106-118
Author(s):  
Evi Mafriningsianti

This research objective to determine the satisfaction, discipline, and motivation of employees of PDAM Tirta Bhagasasi Bekasi, and also to determine satisfaction and discipline of influence on work motivation the employee of PDAM Tirta Bhagasasi Bekasi. There are 90 employees of PDAM Tirta Bhagasasi Bekasi as a sample in this study. The sampling technique uses simple random sampling techniques. Observation and questionnaire methods are used in collecting the data. The data analysis technique uses multiple regression analysis with the SPSS program. The results of the descriptive analysis show the good realization of job satisfaction (average score 3.63) and employee work discipline (average score 3.61) so that it has a positive impact on employee work motivation (average score 3.57). These results are supported by Bekasi Tirta Bhagasasi PDAM data in 2018 which obtained a level of realization of workforce satisfaction of 61.38% (sufficient category), the value of realization of employee work discipline at 5.80% (sufficient category), and the level of realization of labor motivation of 60.71% (sufficient category). t value calculated job satisfaction (b1) = 9,133 with a significance of 0,000 (<= 0.05) then Ho is rejected and Ha is accepted. This means that job satisfaction has a significant effect on the work motivation of PDAM Tirta Bhagasasi Bekasi employees. T value is calculated work discipline (b2) = 5.535 with a significance of 0,000 (<= 0.05) then Ho is rejected and Ha is accepted. This means that work discipline has a significant effect on the work motivation of PDAM Tirta Bhagasasi Bekasi employees.


Author(s):  
Siti Marti'ah

Berlatar belakang keilmuan informatika para mahasiswa belum menunjukan minat menjadi seorang teknopreneur. Kegiatan-kegiatan selama proses pembelajaran, Lingkungan keluarga, masyarakat dan pendidikan merupakan faktor eksternal yang mempengaruhi seseorang memiliki minat menjadi wirausaha. Faktor lain yang dapat mempengaruhi minat teknopreneur adalah faktor internal diantaranya sikap dan mental, intensi berwirausha, efikasi diri, kebutuhan akan prestasi, kesiapan instrument, gender, prestasi akademik dan pengalaman kerja. Tujuan penelitian untuk mengetahui pengaruh efikasi diri dan N-ach terhadap minat teknopreneuer. Penelitian menggunakan pendekatan Kuantitaif serta teknik analisis menggunakan regresi berganda dengan variabel terikat yaitu minat teknopreneur sedangkan variabel bebas adalah efikasi diri dan N-Ach. Pengumpulan data menggunakan kuesioner diberikan kepada 240 mahasiswa yang telah menerima mata kuliah kewirausahaan dan dipilih secara acak sederhana. Hasil penelitian yaitu efikasi diri dan N-ach turut mempengaruhi secara signifikan minat teknoprenuer. Minat mahasiswa informatika untuk menjadi teknopreneuer sebesar 40% dipengaruhi oleh efikasi diri dan N-ach dan sebesar 60% dipengaruhi faktor lain diluar model. Kata Kunci:  Teknopreneur, Minat, Efikasi diri, N-Ach AbstractStudents with informatics backgrounds have not shown an interest in becoming a technopreneur. Activities during the learning process, family environment, and the community are external factors that affect a person having an interest in being an entrepreneur. Other factors that can influence technopreneur interest are internal factors including attitude and mentality, entrepreneurship intentions, self-efficacy, need for achievement, instrument readiness, gender, academic achievement and work experience. The aim of the research was to determine the effect of self-efficacy and N-ach on teknopreneuer's interest. The research uses a quantitative approach and analysis techniques using multiple regression with the dependent variable is technopreneur interest while the independent variables are self-efficacy and N-Ach. Data collection using a questionnaire was given to 240 students who had received entrepreneurship courses and were chosen at simple random sampling. The results of the research explain self-efficacy and N-ach also significantly influence the interest of technoprenuer. The interest of informatics students to become a technopreneuer by 40% is influenced by self-efficacy and N-ach and by 60% is influenced by other factors outside the model.Keywords: Technopreneur, Interest, Self-efficacy, N-Ach  


2020 ◽  
Vol 3 (1) ◽  
pp. 120
Author(s):  
Asman Asman ◽  
Kobajashi Togo Isamu ◽  
Suwarjoyowirayatno Suwarjoyowirayatno

Chemical and Microbiological Quality Characteristics of Dried Octopus (Octopus sp.) Marketed in North Konawe Regency Southeast Sulawesi ABSTRACT         The aim of this study was to determine the characteristics of chemical composition (water, ash, protein, fat, and carbohydrate) and total bacteria (TPC) of dried Octopus. Data analysis of this study used descriptive analysis. The sampling technique of this study are used simple random sampling and used the survey method. The results of the highest chemical composition of the treatment was found at water content  S1 19.89%, ash S3 13.63%, protein S2 46.99%, fat S3 5.82% and carbohydrate S2 10.19%.  The best Total Plate Count (TPC) result was found at S2 3.8 × 104 Cfu/g Keywords: Chemical Test, Octopus (Octopus sp.) Dry, and Total Plate Count (TPC).ABSTRAKTujuan penelitian ini adalah untuk mengetahui karakteristik komposisi kimia (kadar air, kadar abu, kadar protein, kadar lemak, dan kadar karbohidrat) dan total bakteri (TPC) terhadap gurita kering. Analisis data yang digunakan dalam penelitian ini yaitu menggunakan analisis deskriptif. Teknik sampling yang digunakan pada penelitian ini adalah simple random sampling. Metode yang digunakan pada penelitian ini yaitu metode survei. Hasil penelitian komposisi kimia perlakuan tertinggi kadar air terdapat pada S1 19.89%, kadar abu tertinggi terdapat pada perlakuan S3 13.63%, kadar protein perlakuan tertinggi terdapat pada S2 46.99%, kadar lemak perlakuan tertinggi terdapat pada  S3 5.82% dan kadar karbohidrat perlakuan tertinggi terdapat pada S2 10.19%. Hasil Uji Total Plate Count (TPC) terendah terdapat pada S2 3.8×104 Cfu/g.Kata kunci: Gurita (Octopus sp.) kering, Total Plate Count (TPC) dan Uji Kimia.


Author(s):  
Novi Anggraeni

Nipple blisters can be caused by trauma to the nipple during breastfeeding, but it can also cause cracks and the formation of a gap - a gap. The incidence of sore nipples caused by several factors including improper feeding techniques and lack of breast care. This study aims to investigate the relationship between breastfeeding and breast care techniques with incidence of sore nipples. This research was conducted in June 2017 and BPS BPS Meiyuni Siti Hotijah Bangkalan. This research uses a checklist approach Sectional Cros. Subjects studied were maternal postpartum primipara 1-40 day total of 36 people. The sampling technique used was simple random sampling. Statistic test used lambda. The results showed breastfeeding technique in the category of pretty 16 respondents (44.4%) and treatment of breast category fairly 18 respondents (50%), while the incidence of sore nipples in the category were 18 respondents (50%). Statistical test results showed the value of breastfeeding technique p Value (0.019) <α (0.05) means that there is a correlation technique of breastfeeding on the incidence of sore nipples, while for the treatment of breast statistical result p value Value (0.047) <α (0.05 ) means that there is a relationship to the incidence rate of breast care sore nipples. This research is expected to provide knowledge to prevent the incidence of sore nipples in a mannerappropriate feeding techniques and treatment of breast good.


2012 ◽  
Vol 2 (3) ◽  
pp. 164
Author(s):  
Bada, Ibrahim Adegboyega

This study examined supervisory strategies as correlates of quality education among secondary schools in Ibadan southwest local government area of Oyo State. Simple random sampling technique was used to select thirty schools (public and private) and three hundred respondents consisting of 200 teachers from public schools, 80 teachers from private schools and 20 supervisors from Teaching Service Commission (TESCOM).Pearson Product Moment Correlation (PPMC) was used to test the four hypotheses(P < 0.05)  Multiple Regression was used to determine the contribution of independent variables (Supervisory strategies) both jointly and individually to dependent variable (quality education).Results revealed that two of the supervisory strategies (companionable and synergistic) have positive and significant correlation  on quality education (r =0.853) and (r = 0.783) while authoritarian strategy had negative  correlation, laissez faire had no significant relationship on quality education (r = -0.522 and r = -0.200)respectively. The joint contribution of the four supervisory strategies to the prediction of quality  education in secondary schools was also significant (F (4,295) = 261.225).The paper concludes  with some recommendations to the Teaching Service Commission (TESCOM) and the Government. Key words and Phrase: Supervisory Roles, Quality Education, Supervisory Strategies.


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