scholarly journals Penerapan PP. No. 23 Tahun 2018 dan Kepatuhan Pajak: Implementasi Pelaporan Keuangan sebagai Variabel Moderasi

2020 ◽  
Vol 15 (2) ◽  
Author(s):  
Firda Ayu Amalia ◽  
Agung Prasetyo Nugroho Wicaksono
Keyword(s):  
Data Collection ◽  
Data Processing ◽  
Financial Reporting ◽  
Tax Compliance ◽  
Sampling Technique ◽  
Positive Influence ◽  
Tax Rate ◽  
Purposive Sampling ◽  
The Government ◽  
The Relationship

This study aims to prove empirically the effect of the implementation of PP. No. 23 of 2018 on tax compliance moderated by the implementation of financial reporting. PP. No. 23 of 2018 is PP. latest issued by the government which regulates a tax rate of 0.5% for MSMEs with the aim of increasing tax compliance. The sample in this study were SMEs with the category of medium-sized enterprises with a purposive sampling technique. The number of samples obtained was 46 MSME actors. Data processing using Smart PLS with a questionnaire as a method of data collection. The results showed that the implementation of PP. No. 23 of 2018 has a positive influence on tax compliance. Furthermore, the variable of Financial Reporting Implementation cannot moderate the relationship between PP implementation. No. 23 of 2018 and Tax Compliance. The implication of this research is that the government is expected to provide socialization related to PP. No. 23 of 2018 to MSME players so that the level of tax compliance can increase even more. This is because some MSME actors as respondents admit that they do not understand in detail the PP. 23 of 2018. Keywords: Tax Compliance, PP. No. 23 of 2018, Financial Reporting, MSME Abstrak Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh pelaksanaan PP. No. 23 Tahun 2018 terhadap kepatuhan pajak dengan dimoderasi oleh implementasi pelaporan keuangan. PP. No. 23 tahun 2018 merupakan PP. terbaru yang diterbitkan oleh pemerintah yang mengatur tarif pajak sebesar 0,5% bagi UMKM dengan tujuan untuk meningkatkan kepatuhan pajak. Sampel dalam penelitian ini adalah pelaku UMKM dengan kategori usaha menengah dengan teknik purposive sampling. Jumlah sampel yang diperoleh sebanyak 46 pelaku UMKM. Pengolahan data dengan menggunakan Smart PLS dengan kuesioner sebagai metode pengumpulan data. Hasil penelitian menunjukkan bahwa penerapan PP. No. 23 Tahun 2018 memiliki pengaruh yang positif terhadap kepatuhan pajak. Selanjutnya varibel Implementasi Pelaporan Keuangan tidak dapat memoderasi hubungan penerapan PP. No. 23 tahun 2018 dan Kepatuhan Pajak. Implikasi penelitian ini adalah diharapkan pemerintah dapat memberikan sosialisasi terkait PP. No. 23 tahun 2018 kepada para pelaku UMKM agar tingkat kepatuhan pajak dapat lebih meningkat lagi. Hal ini dikarenakan beberapa pelaku UMKM sebagai responden mengaku belum memahami secara detail terkait PP No. 23 Tahun 2018. Kata Kunci : Kepatuhan Pajak, PP. No. 23 tahun 2018, Pelaporan Keuangan, UMKM

scholarly journals ANALISIS KOMPARASI PENERAPAN INTERNET FINANCIAL REPORTING OLEH ORGANISASI PENGELOLA ZAKAT (OPZ) DI INDONESIA

2020 ◽  
Vol 7 (8) ◽  
pp. 1439
Author(s):  
Basyasyatul Hanafiyah ◽  
Noven Suprayogi
Keyword(s):  
Data Collection ◽  
Financial Reporting ◽  
Sample Selection ◽  
Secondary Data ◽  
Sampling Technique ◽  
T Test ◽  
Quantitative Approach ◽  
Purposive Sampling ◽  
Significant Difference

The purpose of this study was to determine the differences of Internet Financial Reporting (IFR) index between Lembaga Amil Zakat Nasional (LAZNAS)  and Badan Amil Zakat Nasional Provinsi (BAZNASPROV) in Indonesia. This research uses a quantitative approach with an independent sample t-test. The population in this study is the official website of LAZNAS and BAZNASPROV in Indonesia. Sample selection using purposive sampling technique with two criteria. The website have to be can accessed properly, furthermore LAZNAS and BAZNASPROV have been inaugurated for more than 2 years. The data used is secondary data. Data collection was obtained from the official websites of LAZNAS and BAZNASPROV in Indonesia. The results of this study indicate that there is no significant difference in the IFR index between LAZNAS and BAZNASPROV. Based on the four IFR components used, one and only component showed significant difference is technology used. However, the results obtained that between LAZNAS and BAZNASPROV still do not provide maximum on internet financial reporting yet.Keywords: Internet Financial Reporting, LAZNAS, BAZNASPROV

scholarly journals Persepsi Keadilan dan Kepatuhan Pajak Pada Wajib Pajak Pengusaha dan Pekerja di Kota Salatiga

2021 ◽  
Vol 4 (2) ◽  
pp. 145-173
Author(s):  
Ferry Ayu Wardani
Keyword(s):  
Tax Compliance ◽  
Sampling Technique ◽  
T Test ◽  
Primary Data ◽  
Tax System ◽  
Significance Level ◽  
Tax Rate ◽  
Self Interest ◽  
The Government ◽  
Questionnaire Method

The purpose of this research is to provide a description of the perception of tax fairness and tax compliance on taxpayer businessmen and employee in city Salatiga. The samples of this research are businessmen and employees in Salatiga city which is using accidental sampling technique to choose the sample with. The data used in this research is primary data which was obtained directly from the respondents with questionnaire method. The method used in this research is descriptive statistic and t-test with 5% significance level. The results of this research indicate that (1) generally there is no difference in perception between businessmen and employees in dimentions of general fairness, exchange with the government, special provisions, tax-rate structure and self interest (2) employess are more than compliance compared businessmen with witholding tax system.

scholarly journals Pengaruh Kepercayaan, Persepsi Harga, dan Kinerja Operasional Terhadap Minat Beli Pelanggan Lazada

2020 ◽  
Vol 2 (4) ◽  
pp. 897
Author(s):  
Cyntia Sari ◽  
Rodhiah Rodhiah
Keyword(s):  
Social Media ◽  
Data Collection ◽  
Sampling Technique ◽  
Positive Influence ◽  
Sem Analysis ◽  
Operational Performance ◽  
Purposive Sampling ◽  
Perceived Price ◽  
Price Perceptions

The purpose of this study is to determine the trust, perceived price and operational performance have a positive influence on buying interest in Lazada customers in West Jakarta. This research is a Lazada customer who lives in West Jakarta. The sample in this study were 100 people using purposive sampling technique. Data collection techniques are carried out by distributing questionnaires using Google Form through social media Twitter and also Instagram. Data were analyzed using SEM with PLS-SEM analysis media. The results of this study indicate that trust and operational performance affect buying interest positively and significantly, while price perceptions do not affect buying interest positively and significantly. Researchers hope that this research can be useful for further research and can also be useful to increase the knowledge of readers. Tujuan dari penelitian ini adalah untuk mengetahui kepercayaan, persepsi harga dan kinerja operasional memiliki pengaruh positif terhadap minat beli pada pelanggan Lazada di Jakarta Barat. Penelitian ini adalah pelanggan Lazada yang berdomisili di daerah Jakarta Barat. Sampel pada penelitian ini adalah sebanyak 100 orang dengan menggunakan teknik purposive sampling. Teknik pengumpulan data dilakukan dengan menyerbarkan kuesioner menggunakan Google Form melalui media sosial Twitter dan juga Instagram. Data dianalisis menggunakan SEM dengan media analisis PLS-SEM. Hasil pada penelitian ini menunjukkan bahwa kepercayaan dan kinerja operasional mempengaruhi minat beli secara positif dan signifikan, sedangkan persepsi harga tidak mempengaruhi minat beli secara positif dan signifikan. Peneliti berharap agar penelitian ini dapat berguna untuk penelitian selanjutnya dan juga dapat berguna untuk menambah pengetahuan pembaca.

scholarly journals HUBUNGAN MOTIVASI DENGAN KEMAMPUAN SERVIS BAWAH DALAM PERMAINAN BOLAVOLI

2019 ◽  
Vol 3 (5) ◽  
Author(s):  
Nova Risma ◽  
Rices Jatra
Keyword(s):  
Data Collection ◽  
Hypothesis Test ◽  
Sampling Technique ◽  
Learning Activities ◽  
Test Results ◽  
Purposive Sampling ◽  
Independent Variable ◽  
Relationship Of ◽  
The Relationship

The problem in this study is the lack of activeness and motivation of students of SMP Negeri 6 Pekanbaru in the learning activities of volleyball games, especially in learning service below, so that learning activities do not run optimally. The purpose of this study was to determine the relationship of motivation with the ability to serve under the volleyball game of SMP Negeri 6 Pekanbaru students. This study is correlational that connects the independent variable, motivation (X) with the dependent variable, namely the ability to serve under the game of volleyball (Y). The population in this study were all students of SMP Negeri 6 Pekanbaru, totaling 335 people. The sampling technique in this study is Purposive Sampling, so that the students sampled in this study amounted to 54 people. Data collection for motivation is done by distributing questionnaires and service capabilities under Russel-Lange. The data obtained were analyzed using thecorrelation formula product moment with α = 0.05. Hypothesis test results show there is a relationship between motivation and the ability to service down in the game of volleyball (rxy = 0.345> rtable 0.281) and (tarithmetic = 2.520> ttable = 2.012). This means that the higher motivation possessed by SMP Negeri 6 Pekanbaru students, the tendency of lower service ability in volleyball games is also increasing. In another sense, the hypothesis is accepted (significant).

scholarly journals Assessing Social Support and Emotionality of Students In Problem Solving

2019 ◽  
Vol 7 (1) ◽  
pp. 35
Author(s):  
Intan Laelatul Mubarokah
Keyword(s):  
Social Support ◽  
Problem Solving ◽  
Data Collection ◽  
Quantitative Study ◽  
Sampling Technique ◽  
Purposive Sampling ◽  
Correlational Design ◽  
Mathematical Problems ◽  
Data Collection Technique ◽  
The Relationship

Abstrak Penelitian ini bertujuan untuk mengetahui hubungan antara social support dengan emosionalitas siswa dalam pemecahan masalah matematika. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan desain korelasional. Teknik pengambilan sampel dengan menggunakan purposive sampling dengan subyek penelitiannya siswa kelas XI IPA 2 sebanyak 39 siswa dan kelas XI IPA 3 sebanyak 40 siswa di MAN 2 Majalengka. Teknik pengumpulan data menggunakan angket pernyataan terhadap social support dan emosionalitas siswa. Hasil dari penelitian ini menunjukkan bahwa Besaran social support yang diberikan terhadap siswa sebesar 81% dalam kategori sangat kuat dan kondisi emosionalitas siswa sebesar 81% dalam kategori sangat kuat. Selain itu, Hasil pengujian hipotesis menunjukan bahwa t_hitung 5,527 dengan nilai signifikansi 5,527> 2,000. Maka Ho ditolak dan Ha diterima, sehingga dapat maknai bahwa social support berhubungan dengan emosionalitas siswa dalam pemecahan masalah matematika. Abstract This study aims to determine the relationship between social support and student emotionality in solving mathematical problems. This research is a quantitative study using correlational design. The sampling technique used was purposive sampling with the subjects of the XI IPA 2 class as many as 39 students and XI IPA 3 classes as many as 40 students in MAN 2 Majalengka. The data collection technique uses statement questionnaires for students' social support and emotionality. The results of this study indicate that the amount of social support given to students is 81% in the very strong category and the emotionality of students is 81% in the very strong category. In addition, the results of hypothesis testing indicate that t count is 5.527 with a significance value of 5.527> 2,000. Then HO is rejected and Ha is accepted so that it can mean that social support is related to student emotionality in mathematical problems solving.

scholarly journals PENGETAHUAN WISATAWAN TENTANG PERTOLONGAN PERTAMA PADA KORBAN SENGATAN UBUR-UBUR

2017 ◽  
Vol 1 (1) ◽  
pp. 119
Author(s):  
Wahyu Wijanarko ◽  
Ririn Nasriati ◽  
Saiful Nurhidayat
Keyword(s):  
Data Collection ◽  
Data Processing ◽  
Tissue Damage ◽  
Sampling Technique ◽  
First Aid ◽  
Marine Animals ◽  
Purposive Sampling ◽  
Level Of Knowledge ◽  
Respiratory Disturbance ◽  
The Right

AbstractJellyfish are marine animals that are harmful to humans. Jellyfish often attack the beach tourists through the sting they have. The stings of a jellyfish can cause burning and even death if it does not get proper handling. So it is very necessary first aid on the right victim. But one of the societal habits for the first aid on jellyfish stings using urine or ammonia, and it is not justified. If urine is alkaline it will increase the effect of toxins. The purpose of this study is to determine the level of knowledge of tourists about first aid in victims of jellyfish stings. The research design used was descriptive with coastal tourist population of Teleng Ria beach Pacitan as many as 492 respondents, The sample as much 98 respondents. The sampling technique used is Purposive Sampling. Data collection using questionnaires, then performed data processing using Coding, Scoring, Tabulating, and analyzed based on percentage. The results of this study indicate that of 98 respondents, 72 respondents or 73.5% had less knowledge, while 22 respondents or 22.4% knowledgeable sufficient, and 4 respondents or 4.1% have good knowledge. The result of this research can be concluded that knowledge influence to handling jellyfish sting procedure accordingly so as to prevent health problems like respiratory disturbance, pain disorder, and tissue damage, hence needed improvement of knowledge about handling jellyfish sting.Keywords: Knowledge, Tourists, First Aid On The Survivors of Jellyfish StingsAbstrak`Ubur-ubur merupakan binatang laut yang berbahaya, dan sering menyerang para wisatawan pantaimelalui sengatannya. Korban sengatan ubur-ubur dapat semakin parah bahkan berakibat fatal bila tidak mendapat penanganan yang tepat. Kebiasaan masyarakat yang salah menggunakan amoniak dalam memberikan pertolongan pertama sengatan ubur-ubur harus diperbaiki. Tujuan penelitian ini untuk mengetahui tingkat pengetahuan wisatawan tentang pertolongan pertama pada korban sengatan ubur-ubur.Desain penelitian yang digunakan adalah deskriptif dengan populasi wisatawan pantai Teleng Ria Pacitan sebanyak 492 responden, sampelnya berjumlah 98 responden. Teknik sampling yang digunakan adalah Purposive Sampling. Pengumpulan data menggunakan kuesioner, kemudian dilakukan pengolahan data menggunakan Coding, Scoring, Tabulating, dan dianalisis berdasarkan prosentase.Hasil penelitian ini menunjukan bahwa dari 98 responden, didapatkan 72 responden atau 73.5% memiliki pengetahuan kurang, sedangkan 22 responden atau 22.4% berpengetahuan cukup, dan 4 responden atau 4.1% memiliki pengetahuan baik.Hasil penelitian dapat disimpulkan bahwa pengetahuan berpengaruh terhadap penanganan sengatan ubur-ubur yang sesuai prosedur sehingga mencegah masalah kesehatan seperti gangguan pernapasan, gangguan rasa nyeri, dan kerusakan jaringan, maka diperlukan peningkatan pengetahuan tentang penanganan sengatan ubur-ubur.Kata Kunci: Pengetahuan Wisatawan, Pertolongan Pertama, Sengatan Ubur-Ubur

scholarly journals New Pharmacological Approaches to Methamphetamine Dependence

2022 ◽  
Vol 5 (1) ◽  
pp. 01-05
Author(s):  
Nadir A Aliyev ◽  
Zafar N Aliyev
Keyword(s):  
Data Collection ◽  
Family Support ◽  
Adult Children ◽  
Close Relationships ◽  
Family Relationship ◽  
Sampling Technique ◽  
Purposive Sampling ◽  
Methamphetamine Dependence ◽  
Fundamental Cause ◽  
The Relationship

Objectives: This study was carried out with the objectives of investigating the relationship between Family relationship and loneliness in adolescents. Accepted children will score less on loneliness. Neglected children will score high on loneliness. Concentrated children score less on loneliness as compare to accepted children. Method: Sample consisted of 150 adolescent selected by purposive sampling technique. The scales employed for data collection were Family Relationship Inventory by Sherry and Sinha and UCLA loneliness (III) Scale by Russell. Hypothesized that accepted children will score less on loneliness as compare to concentrated and neglected. Results: 150 subjects were taken & after scoring those high on accepted, concentrated and neglected were selected to form three groups. Conclusion: Findings indicate that the fundamental cause of loneliness is disconnection. Family support and close relationships with their adult children play a central role in adjusting to a new life and in preventing and/or lessening

scholarly journals Nationalism Values of Characters in Nh. Dini’s Novels

2018 ◽  
Vol 5 (6) ◽  
pp. 93
Author(s):  
Hana Agustyaningrum ◽  
Herman Herman ◽  
J Waluyo ◽  
Sumarwati Sumarwati
Keyword(s):  
Young People ◽  
Data Collection ◽  
Character Education ◽  
Sampling Technique ◽  
Purposive Sampling ◽  
Interactive Analysis ◽  
Analysis Technique ◽  
The Government ◽  
Data Collection Technique ◽  
People Today

Nationalism values from the attitude of the majority of young people today have declined. Therefore, nationalism is one of the values in strengthening character education which has been intensified so far by the government. This study aimed to describe the nationalism values contained in Nh. Dini’s novels. The data in this study were three novels by Nh. Dini entitled Jepun Negerinya Hiroko (Japan is Hiroko’s Country), Pada Sebuah Kapal (On A Ship), and Keberangkatan (Departure). Purposive sampling was used in this study as the sampling technique. The data collection technique used was documentation. The data were analysed using the interactive analysis technique. The result obtained from this study is the existence of nationalism in the forms of love for the homeland, willingness to sacrifice, and preserving the richness of the nation’s cultures in the three novels of Nh. Dini.

scholarly journals HUBUNGAN EFIKASI DIRI DENGAN KESIAPAN KERJA PADA MAHASISWA YANG SEDANG MEMPERSIAPKAN SKRIPSI

Jurnal Ecopsy ◽  
2016 ◽  
Vol 1 (4) ◽  
Author(s):  
Dede Yuwanto ◽  
Marina Dwi Mayangsari ◽  
Hemy Heryati Anward
Keyword(s):  
Data Collection ◽  
Correlation Analysis ◽  
Self Efficacy ◽  
Positive Relationship ◽  
Sampling Technique ◽  
Psychology Department ◽  
Scale Analysis ◽  
Purposive Sampling ◽  
Relationship Of ◽  
The Relationship

Penelitian ini bertujuan untuk mengetahui hubungan efikasi diri dengan kesiapan kerja pada mahasiswa yang sedang mempersiapkan skripsi di Program Studi Psikologi Fakultas Kedokteran Universitas Lambung Mangkurat. Sampel pada penelitian ini adalah mahasiswa Program Studi Psikologi yang sedang mempersiapkan skripsi berjumlah 49 orang yang diambil dengan teknik purposive sampling. Metode pengumpulan data menggunakan skala yang terdiri dari skala efikasi diri dan skala kesiapan kerja. Analisis data yang digunakan adalah menggunakan analisis korelasi. Hasil penelitian menunjukkan ada hubungan yang positif sebesar 35,7% antara efikasi diri dengan kesiapan kerja, sehingga semakin tinggi efikasi diri maka semakin tinggi pula kesiapan kerja pada mahasiswa yang sedang mempersiapkan skripsi di Program Studi Psikologi Fakultas Kedokteran Universitas Lambung Mangkurat.Kata kunci: Efikasi Diri, Kesiapan Kerja This study aims to determine the relationship of self-efficacy with working readiness on students who are preparing a thesis in Psychology Department of Medicine Faculty, University of Lambung Mangkurat. The sample in this study are 49 students of Psychology Department who are preparing thesis taken by purposive sampling technique. The method of data collection uses a scale consisting of self-efficacy scale and working readiness scale. Analysis of the data used is using correlation analysis. Based on these results, it can be concluded that there is a positive relationship between self-efficacy with working readiness of 35,7%, so that the higher self efficacy, the higher the working readiness on students who are preparing thesis in Psychology Department of Medicine Faculty, University of Lambung Mangkurat.Keywords: Self Efficacy, Working Readiness

scholarly journals HUBUNGAN ANTARA PENGUASAAN POSSESSIVPRONOMEN DENGAN KETERAMPILAN MENULIS KALIMAT SEDERHANA BAHASA JERMAN

2018 ◽  
Vol 2 (2) ◽  
Author(s):  
Nini Kasvia Haris ◽  
Misnah Mannahali ◽  
Muhammad Anwar
Keyword(s):  
Data Collection ◽  
Test Data ◽  
Positive Relationship ◽  
Sampling Technique ◽  
Significant Positive Relationship ◽  
Purposive Sampling ◽  
Written Test ◽  
Simple Sentences ◽  
The Relationship

This study aims to determine the relationship between Possessivpronomen mastery with the ability to write simple sentences for class XI students of SMA Negeri 11 Makassar. Data collection in this study was carried out with a written test. Data is analyzed by revealing product moment. The population of this study were all students of class XI IPA, with a total of 252 students. The sample of this study was 30 students of class XI Science 1 who were selected through purposive sampling technique. The results of the analysis through instant Product Moment, obtained the value of rh = (0.632)> rt = (0.361), the results showed that there was a significant positive relationship between Possessivpronomen mastery with the ability to write simple student sentences (r = 0.632).

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