scholarly journals Pengaruh Tingkat Pemahaman Wajib Pajak, Kesadaran Wajib Pajak, dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak

2018 ◽  
Vol 1 (1) ◽  
pp. 36
Author(s):  
Ninik Khuzaimah ◽  
Sigit Hermawan

This research aims to analyze the influence taxpayer level of understanding, taxpayer awareness, and tax penalties against tax compliance individual taxpayers conducting business ( Studies in KPP Pratama “X”). The analytical tool used is lists the questionnaire, data collection in the form of test validity and reliability testing. Hypothesis in this study is that there are influences the taxpayer level of understanding, taxpayer awareness, and tax penalties agains tax compliance individual taxpayer conducting business. To test this hypothesis used data analysis tools such as multiple linear regressio.The results obtained by test validity indicates that all of the questions on the questionnaire is valid. To test reliability of all the variables declared reliable and based on hypothesis test based on the F test, t test, and the coefficient of determination showed relationship between the taxpayer level of understanding, the taxpayer awareness, and tax penalties agains tax compliance individual taxpayer conducting business.Keywords: Understanding, Awareness, Tax Penalties, Compliance.

2019 ◽  
Vol 6 (1) ◽  
pp. 9
Author(s):  
Meldayanoor Meldayanoor ◽  
Muhammad Indra Darmawan ◽  
Evi Nurinayah

Crackers are snack products made from tapioca starch dough or the addition of other permitted food stuffs. Crakers are widely known to have a distinctive taste and cn be accepted by everyone. The level and type needs and desires of the consumer can be different from one another, which led to the choice of opening up business opportunities became more and more bigger, election reasons and election objectives and factors to be considered in a business venture on each consumer are also different. Other that, determine which segments the market shares are located and identify consumers into segments of a particular segment as well as identify targets what is achieved and its position. In order to support the success of research to be conducted in the cracker processing industry UD. Sukma CAP MD which is where the first step of the research to be done before doing the research is a literature study to find a reference about segmentation analysis, targeting, positioning to consumer satisfaction and using descriptive analysis method, test validity, test reliability, test normality data, multiple linier regression analysis and co efficient of determination. The results showed that the test validity and reliability test on the data processed to produce valid and real data, with multiple linier regression values of vaue  Y = -0,8266 + 0,3452x1+ 0,3795x2 + 0,1333x3 + 0,0904x4 and coefficient of determination () greatest 0,4624%. This shows that 46,24% great customer loyalty. Value of determination of 0,4624% ahows that the product of independent variables is considered to have only a small simultaneous effect on the dependent variable.


2020 ◽  
Vol 9 (2) ◽  
pp. 191
Author(s):  
Fajar Ramadhan ◽  
Hendro Setyono

This  research  aims  to  analyze  the  influence  of  the  quality  of  service  of customer  satisfaction  on  service  businesses  Grab-Bike  transport  in  Yogyakarta. This  research  uses  the  five  independent  variables  i.e.  tangible,  reliability, responsiveness,  assurance  and  emphaty  with  one  dependent  variable  i.e. consumer  satisfaction.  After  a  review  of  the  literature  as  well  as  field  and preparation  of  the  hypothesis,  the  data  in  this  study  were  collected  through  the dissemination  of  a  questionnaire  to  70  people  who  never  use  the  Grab-Bike transport  as  research  samples.  Sampling  technique  used  is  a  Non  probability sampling  method  sampling  incidental.  Methods  of  data  analysis  used  is  the quantitative analysis that is test validity and reliability, multiple linear regression analysis,  t-test  and  F-test  as  well  as  the  coefficient  of  determination.  Based  on data  analysis,  the  results  showed  that  the  indicators  on  research  is  valid  and reliability.  Hypothesis  test  on  tangible,  responsiveness,  assurance  and  emphaty no effect significantly to consumer satisfaction. Hypothesis test of reliability has a positive and significant influence toward customer satisfaction.


2017 ◽  
Vol 8 (2) ◽  
Author(s):  
Dian Dwinita

The research was conducted on 7 Tax Offices in West Java Regional Office I. ThePhenomenon is a disappointment related complaints against the service tax, the low ratio of taxcompliance, as well as realization of tax revenues do not reach the target. The purpose of this study is to investigate how the quality of the tax service, influences atasservice quality to compliance materials, influence the quality of the tax service and taxpayercompliance material to the realization of tax revenue in the KPP in West Java Regional Office I. The method used in this research is descriptive and verificative method with quantitativeapproach. The population in this study were 7 KPP in West Java Regional Office I. Respondentsin this study is the Taxpayer at 7 KPP in West Java Regional Office I, a member of the sampleused in this research method is 150 samples. Statistical tests used are Path Analysis, Pearsoncorrelation calculations, the coefficient of determination, test validity, test reliability, and testhypotheses with SPSS 22 for Windows as tool of analysis. The results showed that the variable tax service quality of material tax compliance has a lowrelationship with the direction of a positive relationship. Then the variable of tax service qualityand material tax compliance to realization of tax revenues has a strong relationship with thedirection of a positive relationship.


2017 ◽  
Vol 4 (02) ◽  
pp. 274-293
Author(s):  
Nur Hidayati ◽  
J.M.V. Mulyadi

ABSTRACT The purpose of this study is to examine whether variables such as quality of goods/services procurement committee, income of goods/services procurement committee, procurement system and procurement system, procurement ethic of goods/services and internal control system have influence to fraud of goods/ services procurement in the ministry of health affairs agency. Population in this research is all auditor related in process of procurement of goods/services, while the object of research (sample) that is as much as 56 people. The technique of determining the sample using purposive sampling method. Data were tested using validity test, reliability test, multicolinearity test, heteroskedasticity test, multiple regression analysis, hypothesis test and coefficient of determination. The result of the research shows that the quality of procurement committee variables significantly and negatively affect the fraud of procurement of goods/services. The income of the procurement committee does not significantly affect the procurement of goods/services, procurement system and procedures have significant effect and negative to the goods/service procurement, ethics have significant effect and negative to the procurement of goods/services and internal control system significantly and negative to the fraud of procurement of goods/services. ABSTRAK Tujuan dari penelitian ini adalah untuk menguji apakah variabel seperti kualitas panitia pengadaan barang/jasa, penghasilan panitia pengadaan barang/jasa, sistem dan prosedur pengadaan barang/jasa, etika pengadaan barang/jasa, dan sistem pengendalian internal memiliki pengaruh terhadap fraud pengadaan barang/jasa di Lingkungan Instansi Kementerian Kesehatan RI. Populasi dalam penelitian ini adalah seluruh auditor yang terkait dalam proses pengadaan barang/jasa, sedangkan yang dijadikan objek penelitian (sampel) yaitu sebanyak 56 orang. Teknik penentuan sampel menggunakan metode purposive sampling. Data diuji menggunakan uji validitas, uji reliabilitas, uji multikolinearitas, uji heteroskedastisitas, analisis regresi berganda, uji hipotesis dan koefisien determinasi. Hasil penelitian menunjukkan bahwa variabel kualitas panitia pengadaan berpengaruh secara signifikan dan negatif terhadap fraud pengadaan barang/jasa. Penghasilan panitia pengadaan tidak berpengaruh secara signifikan terhadap terhadap fraud pengadaan barang/jasa, sistem dan prosedur pengadaan berpengaruh secara signifikan dan negatif terhadap fraud pengadaan barang/jasa, ketika berpengaruh secara signifikan dan negatif terhadap fraud pengadaan barang/jasa dan sistem pengendalian internal berpengaruh secara signifikan dan negatif terhadap fraud pengadaan barang/jasa. JEL Classification: M41, M42, H57


Jurnal IPTA ◽  
2018 ◽  
Vol 6 (1) ◽  
pp. 10
Author(s):  
Akbar Isawatul Jariah ◽  
I GPB. Sasrawan Mananda ◽  
I Nyoman Sudiarta

The aim of this research is to find out how big the influence of viral marketing that has elements of information spreading, credibility of information, expressing positive feelings, economic incentive, and helping the company towards the number of Indonesian tourists visit to South Korea, Sample determination in this study using accidental sampling method with a total of 100 respondents. Data collection techniques used questionnaires, nonparticipation observations, interviews, and literature. Data analysis techniques in this study are descriptive analysis, multiple linear regression analysis, validity and reliability test, hypothesis test, and coefficient of determination analysis using SPSS version 17.0. The results of this study indicate the influence of viral marketing towards the number of Indonesian tourists visit to South Korea is very significantly simultaneous and partial effect with a value of 91,6%. For the economic incentive dimension, the result of analysis is 3,705, helping the company 3,311, credibility of information 2,461, information spreading 2,220, and expressing positive feelings 2,020. The data collected through online questionnaires to the respondents who have ever visited South Korea.


2020 ◽  
Vol 1 (1) ◽  
pp. 1-10
Author(s):  
Deka Anggun Lestari ◽  
Endah Dewi Purnamasari ◽  
Budi Setiawan

Financial Technology (Fintech) is a combination of technology and financial services. There are several types of fintech, including Peer to Peer Lending, Risk and Investment Management, Market Aggregator, Payment, Clearing and Settlement, which changes an old innovation with digital technology. One widely used fintech is Payment Gateways such as OVO and Go-Pay, which encourage cashless society. One indicator that is implemented to measure Payment Gateway's financial performance is sales revenue. This study aims to examine the effect of Payment Gateway on the Financial Performance of Small Medium Enterprises (SMEs) in Palembang Indah Mall. Data were collected through questionnaires involving 53 respondents by using normality test, validity test, reliability test, coefficient of determination, and t-test. The result of the t-test and the coefficient of the determination indicates that the Payment Gateway variable significantly influences the financial performance of SMEs measured by sales revenue.


2020 ◽  
Vol 8 (6) ◽  
pp. 239-249
Author(s):  
Nurul Hidayah ◽  
Ahmad Badawi ◽  
Lucky Nugroho ◽  
Moetopo

This study aims to determine the effect of human capital and the use of information technology on the competitive advantage of Sharia banking. The study takes an analysis unit of Indonesia Sharia banking. The type of data used is primary data using a questionnaire which sampling used is a stratified random sampling model where respondents in this study consist of leaders and employees in Sharia banking. This research uses desciptive qualitative approach. Data analysis used PLS consisting of Outer Model test (Validity and Reliability) and Inner Model test (coefficient of determination and T test). The results show that human capital has no significant effect and the use of information technology has a significant effect on the sustainable competitive advantage of Sharia Banking.


2019 ◽  
Vol 8 (2) ◽  
pp. 26
Author(s):  
Gahensya Keloay ◽  
Wehelmina Rumawas ◽  
Sandra Asaloei

This research was conducted in Dabu-Dabu Iris Fresh Restaurant, Wenang Manado, which aims to find out the 1) effect of product quality ; 2) price and ; 3) service quality on customer satisfaction in Dabu-Dabu Iris Fresh Restaurant, Manado, both individually and in groups. With the focus of the problem is whether product quality, price and service quality affect consumer satisfaction in Rumah Makan Dabu-Dabu Iris Fresh, Wenang Manado. the method used in this study uses quantitative descriptive methods and The population that came in the Dabu-Dabu Iris Fresh Restaurant, Manado Heritage is unknown, therefore the researcher took a sample of 50 respondents using a purposive sampling technique that is consideration of populations that are easily found and this research will only be given to visitors who have visited the House. Eating Dabu-Dabu Iris Fresh, Managing Manado at least 5 times, and the research method used is quantitative descriptive method. The analytical tool used in the data instrument test (validity and reliability test), classic assumption test (normality test, multicollinearity test and heteroscedasticity test), data analysis (multiple regression analysis, test t, F test and test coefficient of determination R2). Based on the t test obtained states that product quality has an influence on customer satisfaction individually. While price is the determination of the value of a product in the minds of consumers that must be paid by consumers to obtain a product of Dabu-Dabu Iris Fresh Restaurant, Wenang Manado. The service quality provided by Dabu-Dabu Iris Fresh Restaurant, Wenang Manado affects consumer satisfaction.


2018 ◽  
Vol 11 (1) ◽  
pp. 34
Author(s):  
Mulyaningrum Mulyaningrum ◽  
Erik Syawal Alghifari

This study aims to analyze the relationship between the level of knowledge and behavior of the Sundanese Muslim community in Bandung about halal food and beverage products. The method used in this research is descriptive and verifikatif. The data were collected using questionnaires, completed with observation. Data analysis using validity test, reliability test, linear regression, correlation, hypothesis test, and coefficient of determination. The correlation test result is 0.376, which shows that it is in the interval 0.20 - 0.399, and the coefficient of determination test shows the influence of 0.142. This means that the influence of knowledge level on the behavior of Muslim sunda society is 14.2%. The difference of 85.8% is the influence of other factors not examined. This figure indicates that the increased knowledge of respondents on halal products will increase the behavior in consuming halal products.


2017 ◽  
Vol 1 (1) ◽  
pp. 22
Author(s):  
Cathy Naftali ◽  
Adinoto Nursiana ◽  
Himawan Brahmantyo

Aeon mall is company from Japan, and joint venture with Sinarmas Land for PT.AMSL Indonesia. Aeon mall grand opening in BSD, Tangerang 30 May 2015, after two years from the opening Aeon Mall has already many visitors from area in Jabodetabek.  Marketing mix approach is used from Morrison (2002) product, price, place, promotion, people, packaging and programming, also partnership. The aim of this study was to determine the effect of marketing mix based on Morrison theories to visitor decision of visiting Aeon Mall. This research used descriptive method approach. The population in this study is Aeon Mall visitors. The respondent was chosen by random sampling. The numbers of respondents are 218 people. The data was collected by distributing questionnaires. The analysis technique used validity and reliability, frequencies, mean, the classical assumption test, t-test, f-test, regression analysis, hypothesis test and coefficient of determination by using SPSS for windows 20.0. The study found that there was a positive and significant impact of product, promotion, and partnership to visitor’s decision of visiting Aeon Mall. But there wasn’t a positive and significant effect of price, place, people, packaging and programing to the visitor’s decision of visiting Aeon Mall.


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