Pengaruh Sosialisasi Penerapan PP Nomor 23 Tahun 2018 terhadap Kepatuhan Wajib Pajak dengan Kesediaan Wajib Pajak sebagai Variabel Intervening

2021 ◽  
Vol 5 (1) ◽  
Author(s):  
Vika Surya Widada

The purpose of this study is to determine the effect of the socialization of the application of PP number 23 of 2018 on taxpayer ompliance with the willingness of taxpayers as an intervening variable. This research was conducted on batik SMEs taxpayers in Bantul district. The number of samples in this study were 100 respondents with the sampling method using convenience sampling method. Data collection was carried out by distributing questionnaire. The data analysis technique used in this research is to use measurement model testing as well as structural model testing. Based on the results of the analysis, it can be seen that the socialization of the implementation of PP Number 23 of 2018 has a positive effect on taxpayer compliance with the willingness of taxpayers as an intervening variable.

2021 ◽  
Vol 31 (1) ◽  
pp. 77
Author(s):  
Priscilla Octavianny ◽  
Makaryanawati Makaryanawati ◽  
Ferby Mutia Edwy

The purpose of this study is to determine the effect of religiosity, trust in the apparatus, education level and tax knowledge on Non-Employee Individual Taxpayer compliance. This research was conducted at KPP Pratama, South Malang. The number of samples in this study were 100 respondents with a sampling method using accidental sampling method. Data collection is done through questionnaires. The   data analysis technique used in this research is multiple linear regression. Based on the results of the analysis it can be seen that religiosity, trust in the apparatus, education level and tax knowledge have a positive effect on tax compliance. Keywords: Tax Compliance; Religiosity, Trust in The Apparatus; Education Level; Tax Knowledge.


2019 ◽  
Vol 4 (2) ◽  
Author(s):  
Ninis Nur Solichah ◽  
Isnalita ◽  
Noorlailie Soewarno

The purpose of this research to determine the effect of e-Filing implementation,level of tax comprehension, and tax sanction in carrying out their tax obligations. The data were obtained from 178 questionnaires distributed to individual taxpayers who use e-Filing. The population in this research are taxpayers who have used the online SPT reporting program, e-Filing. The sample in this research are 178 individual taxpayers. The method of this sampling is using convenience sampling method. The data analysis technique used is multiple linear regression. The result of this research shows that e-Filing implementation, tax sanction and the level of comprehension taxation has significant effect on compliance. The contribution of this research can provide information about theease of reporting tax returns through e-filing so that more people report taxreturns and pay their taxes and expected to increase knowledge in the field oftaxation.


2020 ◽  
Vol 3 (1) ◽  
pp. 97-105
Author(s):  
Ni Ketut Murdani ◽  
Ni Wayan Ardani ◽  
Kadek Pradnya Prayoga

This study purposed to analyze the influence of mediated service quality perceived value on consumer repurchase decisions, and the difference between the effect of service quality and the effect of perceived value on the decision to repurchase Telkomsel starter cards. The sample in this study were 100 students from Denpasar City who used Telkomsel starter cards. By using the Convenience sampling method. The data analysis technique used in this study is multiple regression analysis.The results of this study prove that service quality is not too influential on the decision to repurchase Telkomsel starter cards because consumers think more about the value of benefits than the services provided when using  Telkomsel starter cards. Consumers only use services that are needed and if the service benefits them. There is a significant relationship between perceived value and the decision to repurchase Telkomsel starter cards.


2021 ◽  
Vol 3 (1) ◽  
pp. 57-69
Author(s):  
Putu Purnawati ◽  
Anak Agung Dwi Widyani ◽  
Ni Putu Risma Devy

An achievement that is achieved by a person in carrying out his duties based on ability, experience, and seriousness, and time. So that CV. Bali Villa Construction can continue to exist in competition, so the company must have quality human resources. The purpose of this study was to determine the effect of career and organizational commitment on employee performance, the effect of career development on commitment, and organizational commitment as mediation for career development on employee performance. The number of samples used was 45 people using the census method. Data collection using a questionnaire. The data analysis technique used SEM-PLS. The results showed that career development and organizational commitment have a positive effect on employee performance. Career development has a positive effect on employee performance. Organizational commitment can mediate the influence of career on employee performance.


2019 ◽  
Vol 2 (2) ◽  
pp. 49-58
Author(s):  
Asrini Asrini

:The purpose of this study was to determine whether awareness of taxpayers, firmness of sanctions, and services of Fiscus has a positive and significant impact on compliance of corporate taxpayers in South Makassar KPP both partially and simultaneously. Data obtained from 100 respondents registered as Corporate Taxpayers at the Makassar South Tax Office. Data collection is done through interviews, questionnaires and observations. The data analysis technique used in this research is multiple linear regression. Based on the results of the analysis it can be seen that the awareness of taxpayers and Fiscus Services has a positive and significant effect while the firmness of sanctions is not a significant positive effect on corporate taxpayers compliance in South Makassar KPP


2020 ◽  
Vol 9 (2) ◽  
pp. 197
Author(s):  
Tirani Rahma Brilianti ◽  
Lutfi Lutfi

This study aims to examine the effect of income, financial experience and financial knowledge on financial behavior. The sampling method used in this study was purposive sampling and convenience sampling. The sample in this study were family’s who had lived at least a year in Madiun and had jobs. There were 162 respondents taken using a questionnaire through the survey method. This study uses Multiple Regression Analysis as a data analysis technique. The results of this study indicate that financial experience and financial knowledge have a significant positive effect on financial behavior. There is differences in financial behavior based on income level, the higher the income, the better financial behavior.


2020 ◽  
Vol 2 (1) ◽  
pp. 182
Author(s):  
Michael Michael ◽  
Muhammad Tony Nawawi

The purpose of this study was to determine the effect leadership style, motivation, and work environment for job satisfaction. The sampling method in this study use probability sampling. Sample in this research is 100 employee on PT. Niagamas Lestari Gemilang in Jakarta. Data collection technique is done by deviding quisioner. Data analysis technique used SmartPLS 3.0. The result of this study is leadership style, and work environment have significant positive effect on job satisfaction, and motivation have insignificant positive effect on job satisfaction. Tujuan penelitian ini adalah untuk menentukan pengaruh gaya kepemimpinan, motivasi, dan lingkungan kerja terhadap kepuasaan kerja. Teknik pengambilan sampel dalam penelitian ini adalah probabilitas sampel. Sampel dalam penelitian ini adalah 100 karyawan PT. Niagamas Lesatari Gemilang yang berada di Jakarta. Teknik pengumpulan data dilakukan dengan penyebaran kuisioner. Teknik analisis data menggunakan SmartPLS 3.0. hasil dalam penelitian ini adalah gaya kepemimpinan, dan lingkungan kerja mempunyai pengaruh yang signifikan terhadap kepuasaan kerja, dan motivasi mempunyai pengaruh postif yang tidak signifikan terhadap kepuasan kerja.


2019 ◽  
Vol 7 (2) ◽  
Author(s):  
Donny Dharmawan, MM. ◽  
Erfan Esnawan

<em><span lang="EN-US">This study aims to determine the magnitude of the influence of leadership and competence on the organizational performance of PT. Samick Indonesia. This study uses Simple Random Sampling. The population in this study were employees of PT. Samick Indonesia. With 156 samples. Data collection techniques using questionnaires which then have been tested for validity and reliability. The data analysis technique used to answer the hypothesis is multiple regression. The results of this study indicate that, Leadership is able to improve Organizational Performance. Competence is able to improve organizational performance thus it can be concluded that leadership and competence have a positive and significant influence on the organizational performance of PT. Samick Indonesia.</span></em>


At- Tarbawi ◽  
2021 ◽  
Vol 13 (1) ◽  
pp. 16-27
Author(s):  
Suratiningsih Suratiningsih

The research aims to describe the puzzling media as a solution to increase the learning motivation of elementary /MI student. This research is library research. It is a method that the data which is needed in completing research comes from library sources i.e. include books, encyclopedias, dictionaries, journals, documents, magazines, etc as well as various sources on the internet. The data collection technique used in this research is documentation. Documentation means looking for data about things in the form of notes, books, papers, articles, journal, and so on. Then, the data analysis technique used in this study is content analysis. In this analysis, the process of selecting, comparing, and combining various meanings will be found to be relevant. The media is an intermediary or introduction. Puzzle media can improve the students’ motivation to keep trying to solve problems. It is fun for students because it can be repeated. The challenges in the puzzle game will give you an addictive effect to always try and try until they are successful.


Buana Bastra ◽  
2020 ◽  
Vol 7 (2) ◽  
pp. 26-31
Author(s):  
Prily Yulia Utomo Putri ◽  
Tri Indrayanti

This research is a research follow class by using the secound cycle that there is the first cycle and cycle II. On the cycle I and cycle II each cycle there four stage of the (1) planning, (2) implementation of action, (3) observations, and (4) reflection. Each cycle has two meetings in one week, namely the first meeting and the second meeting with the allocation 2 x 40 minutes of each meeting. Subject in research is learners class VIII G SMPN 24 Surabaya totaling 37 learners contained 16 learners men and 21 learners woman. This school is located in Jl. Kebraon Indah Permai Blok K/23 A Surabaya. Data collection techniques to use the observation and test, data analysis technique using the percentage of. Based on the results of data analysis, it can be concluded that using pictorial writing media on the meme on Instagram can improve the writing skills of class students VIII G SMPN 24 Surabaya. This can be seen from (1) population activity in the cycle I 84,61% on the cycle II 100%, (2) activity learners in cycle I 83,44% on the cycle II 90,20%, (3) the test results writing skills poerty in cycle I 56,73% one the cycle of II increased 83,70%.


Sign in / Sign up

Export Citation Format

Share Document