scholarly journals Pengaruh Penerapan E-Filing, Pengetahuan Pajak dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak pada Pegawai Kemendikbud

2021 ◽  
Vol 4 (2) ◽  
pp. 139
Author(s):  
Yetti Mulyati ◽  
Juli Ismanto
Keyword(s):  
Income Tax ◽  
Employee Development ◽  
Test Reliability ◽  
Research Model ◽  
Ministry Of Education ◽  
Analysis Technique ◽  
Tax Returns ◽  
Independent Variable ◽  
Education Personnel ◽  
Positive Effect

AbstractThis study aims to determine the effect of the application of E-Filing, tax knowledge, and tax sanctions on taxpayer compliance in the Ministry of Education and Culture's employees of the P4TK business and tourism units (Center for Development, Empowerment of Educators and Education Personnel). The research method used is the quantitative method. The sample in the study was 146 respondents. Data collection techniques using a questionnaire. The analysis technique used is through validity test, reliability test, and path analysis. The results of the study show that all variables of E-Filing Implementation, Tax Knowledge, Tax Sanctions have a significant positive effect on Taxpayer Compliance. This shows that the variability of the dependent variable can be explained by the independent variable by 60%, the remaining 40% is explained by the variability of other variables outside the research model. Social learning and behavioral attribution can increase taxpayer awareness that is carried out within the Employee Development and Empowerment Center for Educators and Education Personnel (P4TK) for the Jabodetabek Region. The obligation to submit annual income tax returns, adequate tax knowledge, and sanctions are also a guarantee that the provisions of tax laws will be complied with. Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh penerapan E-Filing, pengetahuan pajak dan sanksi pajak terhadap kepatuhan wajib pajak pada Pegawai Kemendikbud unit bisnis dan pariwisata P4TK (Pusat Pengembangan, Pemberdayaan Pendidik dan Tenaga Kependidikan). Metode penelitian yang digunakan yaitu metode kuantitatif. Sampel dalam penelitian sebanyak 146 responden. Teknik pengumpulan data menggunakan kuesioner. Teknik analisis yang digunakan melalui uji validitas, uji reliabilitas, serta analisis jalur. Hasil penelitian menunjukan semua variable Penerapan E-Filing,  Pengetahuan Pajak, Sanksi Pajak signifikan berpengaruh positif terhadap Kepatuhan Wajib Pajak. Hal ini menunjukkan bahwa variabilitas variabel dependen dapat dijelaskan oleh variabel independen sebesar 60% sisanya sebesar 40% dijelaskan oleh variabilitas variabel-variabel lain di luar model penelitian. Pembelajaran sosial dan atribusi perilaku dapat meningkatkan kesadaran wajib pajak dijalankan di lingkungan Pegawai Pusat Pengembangan dan Pemberdayaan Pendidik dan Tenaga Kependidikan (P4TK) Wilayah Jabodetabek. Kewajiban menyampaikan pemberitahuan tahunan pajak penghasilan, pengetahuan pajak yang memadai, serta sanksi juga merupakan jaminan ketentuan perundangan perpajakan akan dipatuhi.

scholarly journals ANALISA PERAN UPAH DAN INSENTIF TERHADAP PRODUKTIVITAS KERJA KARYAWAN PADA 5 UMKM DI BULAK KAPAL BEKASI TAHUN 2020

PARAMETER ◽  
2021 ◽  
Vol 5 (1) ◽  
pp. 104-112
Author(s):  
Chintya Rahman
Keyword(s):  
Research Method ◽  
Work Productivity ◽  
Sampling Technique ◽  
Test Reliability ◽  
Employee Productivity ◽  
Significant Positive Effect ◽  
Analysis Technique ◽  
Saturated Sample ◽  
Service Businesses ◽  
Positive Effect

This study Wages and incentives are important elements in increasing employee productivity. With the provision of appropriate wages and incentives, it is expected that the productivity of 5 SME Service Businesses in west Java, Bekasi will increase, so that companies are ready and able to compete with other companies in facing competition. The research objective of this study was to determine how high the influence of wages and incentives on employee work productivity. The sampling technique is quite simple, namely by using a saturated sample, namely all employees of 5 SMEs, totaling 81 people. The research method uses the PLS technique. The analysis technique used is validity test, reliability test, multiple regression analysis, outer inner loading analysis and t test. The results of this study indicate both partially and collectively salaries and incentives have a significant positive effect on employee work productivity.

scholarly journals Pengaruh Celebrity Endorser Dan Brand Image Terhadap Keputusan Pembelian Shampoo Clear

2019 ◽  
Vol 8 (1) ◽  
pp. 44
Author(s):  
Natalia Junni Kalangi ◽  
Lucky F. Tamengkel ◽  
Olivia F. C. Walangitan
Keyword(s):  
Regression Coefficient ◽  
Brand Image ◽  
Survey Methods ◽  
Sampling Technique ◽  
Purchasing Decisions ◽  
Validity And Reliability ◽  
Analysis Technique ◽  
Celebrity Endorser ◽  
Independent Variable ◽  
Positive Effect

This study aims to determine: (1) the effect of celebrity endorsement on purchasing decisions for Clear brand shampoo, (2) the effect of brand image on purchasing decisions up to Clear brand, and (3) the influence of celebrity endorse and brand image on Clear shampoo shampoo purchase decisions.This study uses a quantitative approach bycollecting data through survey methods. This study also uses a purposive sampling technique based on certain characteristics. The sample in this study were 100 people of the Wenang sub-district of Manado city. Data collection techniques using questionnaires that 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: (1) Celebrity endorse has a positive effect on purchasing decisions, evidenced by the value of t count of 2.186 with a significance value of 0.031, smaller than 0.05 and the regression coefficient has a positive value of 0.340; (2) Brand image has a positive effect onpurchasing decisions, evidenced from the value of t count of 4.346 with a significance value of 0,000, smaller than 0.05 and the regression coefficient has a positive value of 0.749, and (3) Celebrity endorsers and brand images have a positive effect against purchasing decisions, as evidenced by the results of F count of 29,446 with a significance of 0,000. The adjusted R square value of 0.378 indicates that the ability of the independent variable in explaining the variation of the dependent variable is 37.80%, and the remaining 62.20% is explained by other variables outside the research model.

scholarly journals Gender Sebagai Pemoderasi Pengaruh Orientasi Tujuan dan Self-Efficacy pada Audit Judgment

2021 ◽  
Vol 31 (10) ◽  
pp. 2429
Author(s):  
I Gusti Agung Rama Sidhimantra ◽  
Ida Bagus Putra Astika
Keyword(s):  
Goal Orientation ◽  
Self Efficacy ◽  
Sampling Technique ◽  
Survey Method ◽  
Audit Judgment ◽  
Analysis Technique ◽  
Independent Variable ◽  
The Relationship ◽  
Positive Effect ◽  
Public Accountant

The results of the study of goal orientation and self-efficacy on audit judgment found inconsistencies that are suspected because there are other factors that influence the relationship between the independent variable and the dependent variable. The gender variable as a moderating variable is expected to explain the inconsistency. This study aims to test gender to moderate the effect of goal orientation and self-efficacy on audit judgment. The population of this study were all auditors who worked at public accountant office in the Bali region who were registered in Indonesian Institute of Public Accountant 2020 as many as 110 people. The method of determining the sample is non-probability sampling method with purposive sampling technique, while the method of data collection uses survey method with questionnaire technique. The analysis technique used is moderated regression analysis. The results showed that goal orientation and self-efficacy had a positive effect on audit judgment. Gender strengthens the effect of goal orientation on audit judgment while Gender weakens the effect of self-efficacy on audit judgment. Keywords: Goal Orientation; Self-Efficacy; Gender; Audit Judgment.

scholarly journals PENGARUH PEMBERIAN INSENTIF TERHADAP KINERJA KEPALA SEKOLAH DASAR SE-KOTA DENPASAR

2019 ◽  
Vol 9 (1) ◽  
pp. 25-31
Author(s):  
Putu Ledyari Noviyanti ◽  
Anak Agung Inten Paraniti
Keyword(s):  
Elementary School ◽  
Elementary School Principals ◽  
School Principals ◽  
Regional Government ◽  
Simple Linear Regression ◽  
Public Elementary Schools ◽  
Analysis Technique ◽  
Independent Variable ◽  
School Headmaster ◽  
Positive Effect

The Regional Government of Denpasar City issued a policy regarding the provision of incentives. The incentives provided are in the form of additional incentives for teachers and headmaster, especially for public elementary schools in the Denpasar City area. The provision of incentives aims to make the headmaster more maximal in carrying out assigment or workloads, and to optimize the potentials that can be developed in the school (both in aspects of teacher and student achievement). Based on this background, a study was conducted which aimed to determine the effect of giving incentives on the performance of elementary school headmaster throughout Denpasar. The analysis technique used in this study is simple linear regression. Based on the data analyzed, it was obtained 1) the variability of the dependent variable (primary school principal's performance) which can be explained by the variability of the independent variable (incentive giving) of 15.5% and the remaining 84.5% explained by other variables not included in the regression model and 2) giving headmaster incentives has a significant positive effect on the performance of elementary school principals throughout Denpasar.

scholarly journals ANALISIS PROFITABILITAS BANK SYARIAH DAN BANK KONVENSIONAL PERIODE 2010-2015

2018 ◽  
Vol 22 (2) ◽  
pp. 83-90
Author(s):  
Radestian Radestian
Keyword(s):  
Regression Analysis ◽  
T Test ◽  
Islamic Banks ◽  
Analysis Technique ◽  
Address Data ◽  
Regression Test ◽  
Negative Effect ◽  
Independent Variable ◽  
Conventional Banks ◽  
Positive Effect

This study aims to analyze the profitabilitybetween Islamic Banks and Conventional Banks in Indonesia. This study uses data from 2010 to 2015. The samples used in this study consists of 3 Islamic Banks and 3 Conventional Banks. While the data used is obtained from the financialstatements of each bank stored in the bank website address. Data analysis technique is done by t-test and regression analysis with SPSS 18 application. The estimation results on the t-test showed that the banks used in this study did not have significantmean differences. The result of the regression test shows simultaneously the independent variable of DPK, Equity and Loan only affects the ROA of conventional bank. While partially on conventional banks DPK has a negative effect is not significantto ROA, Equity has a positive effect is not significantto ROA, Loans has a positive effect is not significantto ROA. In Islamic banks DPK has a positive effect is not significantto ROA, Equity has a negative effect is not significantto ROA, Loans has a negative effect is not significantto ROA. From these results can be said that conventional banks more profitablewhen compared to Islamic banks.

scholarly journals Pengaruh Etos Kerja dan Job Insecurity terhadap Kepuasan Kerja Karyawan pada PT. Danamas Insan Kreasi Andalan (DIKA) Denpasar

Widya Amrita ◽  
2021 ◽  
Vol 1 (1) ◽  
pp. 25-37
Author(s):  
I Kadek Putrayasa ◽  
I Made Astrama
Keyword(s):  
Job Satisfaction ◽  
Work Ethic ◽  
Job Insecurity ◽  
Test Reliability ◽  
Coefficient Of Determination ◽  
Employee Job Satisfaction ◽  
Analysis Technique ◽  
Negative Effect ◽  
Opportunities For Promotion ◽  
Positive Effect

To be able to bring progress to the company and result in the creation of job satisfaction an employee requires employees who have a high work ethic. Apart from the work ethic, the existence of job insecurity also has an impact on employee job satisfaction. The purpose of this study was to determine the effect of work ethic and job insecurity on job satisfaction. The sample used 86 respondents. The data analysis technique used the validity test, reliability, classical assumptions, multiple linear regression, coefficient of determination, t, and F. The results show that work ethic has a significant positive effect on job satisfaction, job insecurity has a significant negative effect on job satisfaction, and simultaneously work ethic and job insecurity are significant towards job satisfaction. The amount of influence of the independent variables on job satisfaction is 52.9%. Suggestions that can be given are PT. Danamas Insan Kreasi Andalan (DIKA) Denpasar is expected to provide motivation to its employees, provide opportunities for promotion for employees, and always supervise employees at work.

scholarly journals PENGARUH PEMBERIAN INSENTIF DAN MOTIVASI KERJA TERHADAP SEMANGAT KERJA KARYAWAN (SURVEY PADA KOPTI KABUPATEN KUNINGAN)

2018 ◽  
Vol 1 (1) ◽  
Author(s):  
Iqbal Arraniri ◽  
Riza Izatunnisa
Keyword(s):  
Data Analysis ◽  
Work Motivation ◽  
Sampling Technique ◽  
Employee Morale ◽  
Magnitude Effect ◽  
Research Model ◽  
Validity And Reliability ◽  
Analysis Technique ◽  
Positive Effect ◽  
Descriptive Method

The purposes of this research are: (1) description of giving incentives and work motivation and morale at KOPTI Kuningan Regency (2) Influence of giving incentive to morale at KOPTI employees of Kuningan Regency (3) Influence of work motivation to morale at KOPTI employees of Kuningan Regency (4) Effect of incentive� and work motivation on employee morale at KOPTI Kuningan Regency. This research uses descriptive method. The population in this research is all employees of KOPTI Kuningan District as many as 30 people, with sampling technique using saturated sampling technique. Data were collected with questionnaires that have been tested for validity and reliability. Data analysis technique used is multiple linear regression. The results of this study show that: (1) Description of incentives and motivation� of work and morale included in being and high category. (2) Incentive has a positive effect on employee morale (3) Work Motivation has a positive effect on employee morale (4) provision of incentives and work motivation have a positive effect on morale and can be written with regression equation Ŷ = 24,861 + 0,216X1 + 0,598X2 with magnitude effect of 77.0% and the remaining 23.0% influenced by other factors outside the research model.��Keywords: Incentives, Work Motivation, Employee Morale

scholarly journals PENGARUH MOTIVASI, KEMAMPUAN DAN KESEMPATAN TERHADAP KINERJA KARYAWAN PADA RUMAH SAKIT UMUM DAERAH NANGA PINOH KABUPATEN MELAWI

2020 ◽  
Vol 10 (1) ◽  
pp. 041
Author(s):  
Mochammad Faisal Fadli
Keyword(s):  
General Hospital ◽  
Employee Performance ◽  
District General Hospital ◽  
Coefficient Of Determination ◽  
Significant Positive Effect ◽  
Research Model ◽  
Independent Variable ◽  
Positive Effect ◽  
Descriptive Method ◽  
Variable Performance

This study aims to determine the effect of motivation, ability and opportunities of employee performance in the general hospital of Nanga Pinoh Melawi District. The number of respondents was 63 respondents. The instrument used for data collection was in the form of a Likert scale questionnaire. This study uses a descriptive method in the form of a survey that is a method that aims to describe the nature of something that is ongoing at the time of the research and examine the causes of a particular symptom Based on data processing using regression analysis, ability variable has a significant positive effect on employee performance. Opportunity variable has a significant positive effect on employee performance. Motivational variables have a positive and significant effect on employee performance at the Nanga Pinoh District General Hospital, Melawi Regency. The coefficient of determination is 0.732. It appears that the ability of the independent variable (Ability, Opportunity and Motivation) in explaining the variance of the variable (Performance) is 73.2% and there are 26.8% variance of the dependent variable that has not been able to be explained by the independent variable in this research model.

scholarly journals ANALISIS PENGARUH BRAND IMAGE ,SERVICE QUALITY DAN PRICE TERHADAP CUSTOMER SATISFACTION

2019 ◽  
Vol 8 (9) ◽  
pp. 5867
Author(s):  
Juliana Juliana
Keyword(s):  
Customer Satisfaction ◽  
Service Quality ◽  
Sampling Method ◽  
Total Population ◽  
Brand Image ◽  
Sampling Technique ◽  
Analysis Technique ◽  
Free Service ◽  
Independent Variable ◽  
Positive Effect

Telkomsel is the largest cellular telecommunications operator in Indonesia. This study aims to analyze how the influence between brand image, service quality and price on customer satisfaction. This research was conducted on Telkomsel operator customers at Karawaci Lippo Village. Total population of all customers using Telkomsel operators in Karawaci Lippo Village. Samples taken using non probability sampling method with purposive sampling technique. Data was obtained by distributing questionnaires to 100 respondents who were distributed directly. The data analysis technique used is using multiple regression analysis. The results obtained show that the brand image independent variable has a positive effect on the dependent variable customer satisfaction free service quality variable has a positive effect on the dependent variable customer satisfaction and the independent variable price has a positive effect on customer satisfaction Keywords: brand image,, service quality, price, customer satisfaction

scholarly journals ANALISIS PROFITABILITAS BANK UMUM GO PUBLIC PADA BURSA EFEK INDONESIA (BEI)

2014 ◽  
Vol 12 (2) ◽  
pp. 120
Author(s):  
Akhmad Reza Liannoor
Keyword(s):  
Stock Exchange ◽  
Rapid Development ◽  
Bank Performance ◽  
Research Model ◽  
Return On Assets ◽  
F Test ◽  
Independent Variables ◽  
Negative Effect ◽  
Independent Variable ◽  
Positive Effect

The rapid development of the banking world today is to encourage banks to improve their performance in competition between banks for customers. One tool for assessing bank performance is Return on Assets ratio (ROA). The purpose of this study is to analyze the effect of CAR, NPL, LDR, BOPO to ROA on the banks go public in Indonesia Stock Exchange the period 2007-2011. Based on the results of hypothesis tests conducted it was found that the F test showed independent variable CAR ratio, NPL, LDR, ROA, simultaneous or simultaneously effect of the variable ROA, can be seen from the calculated value of the F test 191.77> F-table 2.467. To test T concluded that the variables NPL and bopo significant negative effect so it can dikatankan ROA hypothesis that negatively affect profitability (ROA) is acceptable, while the variable CAR is not negative and not positive LDR variable, so the hypothesis that the CAR positive effect on profitability (ROA) is unacceptable as well as variables which hypothesis holds LDR LDR positive effect on profitability (ROA) is not acceptable. While the test of determination R2, Independent variables influence the dependent variable is large enough, judging from the value of the coefficient R2 is equal to 68.9522% 31.0478% while the remaining approximately explained by other variables that are not included in this research model.

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