scholarly journals Pengaruh Kesadaran Wajib Pajak Terhadap Preferensi Risiko sebagai Variabel Moderasi

2021 ◽  
Vol 10 (2) ◽  
pp. 124-132
Author(s):  
Yustika Maulidya Fatah ◽  
Rachmawati Meita Oktaviani
Keyword(s):  

Penelitian ini bertujuan untuk menganalisis kesadaran wajib pajak dengan kepatuhan wajib pajak, serta menguji pengaruh preferensi risiko yang berperan sebagai variabel moderasi pada hubungan antara kesadaran wajib pajak terhadap kepatuhan wajib pajak. Populasi penelitian adalah seluruh wajib pajak UMKM yang terdaftar pada Dinas Koperasi & UMKM Kota Semarang dan jumlah sampel sebanyak 110 wajib pajak. Pembagian kuesioner dilakukan dengan metode menggunakan convenience sampling. Metode analisis data menggunakan analisis regresi linear berganda. Penelitian dilakukan untuk mengetahui bagaimana pengaruh kesadaran wajib pajak terhadap tingkat kepatuhan wajib pajak serta preferensi sebagain variabel moderasi. Teknik analisis data dalam penelitian ini menggunakan uji asumsi klasik dan Moderated Regresion Analisis (MRA) melalui spss 19.Hasil penelitian bahwa kesadaran wajib pajak berpengaruh terhadap kepatuhan wajib pajak. Serta preferensi risiko dapat memoderasi pengaruh antara kesadaran wajib pajak dengan kepatuhan wajib pajak. Hasil penelitian menunjukkan bahwa kesadaran wajib pajak  berpengaruh terhadap kepatuhan wajib pajak. Preferensi risiko sebagai variabel moderating tidak berpengaruh terhadap kepatuhan wajib pajak. Preferensi risiko terhadap hubungan antara kesadaran wajib pajak  dengan kepatuhan wajib pajak berpengaruh dan dapat memoderasi hubungan antara kedua variabel tersebut

Author(s):  
Susi Minarsih ◽  
Ary Sutrischastini

The aims of this study are to measure the level of service quality and how to improve the quality of service execution in re-measurement tera and tera of UTTP in Commerce On duty Co-Operation, Industrial and Commerce Of Sub-Province of Pacitan. This research’s object is traditional market of Minulyo Pacitan as mains market in Sub-Province of Pacitan with 100 perpetrator people of sample as user/owner of UTTP (ukur,timbang, takar, dan perlengkapannya) with method intake of sampel by Convenience Sampling. The technique of collecting data uses questionnaires and direct interview. This research use qualitative analysis instrument test of validity and reliability to know valid or not and reliabel or not about the questions of questionnaire. Then, this research was done with Servqual method as instrument to do measurement of service quality. The measurement of service quality in Servqual method pursuant to five service dimension that is tangibles, responsiveness, realibility, assurance, and empathy. This research will be measured of gap 5 that is difference among performance and its expectation. Ad for yielded gap from a enumeration of Servqual 5 gap, -146 progressively lower him mount the quality of given service activities. Therefore, its needs the existence of priority repair of service quality, in this case is service of remeasurement tera and tera of UTTP at biggest difference or gap that is at variable of Responsiveness ( Energy Listen carefully) and attribute that has smallest difference that is – 0.44 at dimension question of variable of Tangibles ( Evidence Physical). Keyword: Quality Of Service, Method of Service Quality.


2020 ◽  
Vol 8 (2) ◽  
pp. 135-160
Author(s):  
Nevin Karabiyik Yerden

The COVID 19 pandemic created economic havoc around the world. Along with healthcare challenges, the pandemic has also been changing consumer lifestyles. It affects business structures and service delivery too. This article draws on an investigation of the effect of consumption emotions of Turkish consumers on consumer values during the COVID 19 Pandemic. A convenience sampling method was adopted in the study and a questionnaire survey was administered to collect 390 consumer cases. The results show that the consumption emotions of Turkish consumers during the COVID 19 Pandemichad a significant positive effect on consumer values. It was found that Turkish consumers were to feel anxiety, calmness and hope more often than not during the pandemic.


Author(s):  
Huyen Thi Nguyen ◽  
Ngoc Minh Nguyen

The purpose of this study is to examine the effect of prestige sensitivity on mobile phone customer’s price acceptance in Vietnam and the mediating role of product knowledge and price mavenism on this relationship. We used the convenience sampling method for data collection via questionnaires with a sample of 605 consumers who purchased mobile phones. The collected data was analysed by applying a structural equation modelling method. The result indicates that prestige sensitivity has both direct and indirect effects on price acceptance via product knowledge and price mavenism. The findings suggest that prestige sensitivity can be used as a market segmentation criterion for mobile phones when making price decisions and providing customers with adequate information could improve price acceptance.


Author(s):  
Neeraja Unni ◽  
M Malarkodi

In today’s corporate world, the concept of Corporate Social Responsibility has been integrated into their strategic plans and policies. It has been incorporated into the decision making process taken in view of the competitive advantage that could be achieved through social initiatives. As consumers were the most sensitive group among the stakeholders to such initiatives, this paper tries to explore the awareness of consumers of companies towards CSR practices in AluvaTaluk. The paper also tries to examine whether CSR initiatives have any association with the consumers demographic profile. A total of 160 respondents were chosen from AluvaTaluk using convenience sampling technique. The data was collected through self-administered questionnaires and were analysed using SPSS 16.0 software. The study revealed that majority of the consumers of Aluva were aware of CSR but was unaware of the fact that it was a mandatory provision for the firms under the Companies Act, 2013. The consumers who were aware had only a medium level of understanding on the concept of CSR. Age, education and income of the consumers were found to have a significant association with their awareness on CSR.


2020 ◽  
Vol 9 (1) ◽  
Author(s):  
Muhammad Faizal Samat ◽  
Muhammad Najmuddin Hamid ◽  
Muhammad Ameer Shafiq Awang@Ali ◽  
Wan Muhammad Iqmal Fazri Wan Juahari ◽  
Khairul Asraf Ghazali ◽  
...  

Malaysia has recorded the second highest involuntary turnover rate at 6% and third highest voluntary rate at 6.5% in South East Asia. Employee loyalty becomes critical towards employer. Thus, the purpose of this study was to examine the relationship between career development, compensation, job security, work environment and employee loyalty. In conducting this study, convenience sampling technique has been employed and respondents have been chosen in the area of Kuala Lumpur. Hypothesis were tested using regression analysis by using Smart-PLS. Based on the result, career development, compensation and job security were found to be significant with employee loyalty. However, work environment was found to be not significant with employee loyalty. It is suggested for future research to explore other variables in order to find the factors contributed in employee loyalty. Keywords: Career Development, Compensation, Job Security, Work Environment, Employee Loyalty


2016 ◽  
Vol 2 (2) ◽  
pp. 69 ◽  
Author(s):  
Nur Atiqah Rochin Demong ◽  
Abdul Kadir Othman ◽  
Salmi Bawasa

Customer satisfaction is the ultimate aim to food and beverage F&B industry as it ascertains that satisfied customers will stay loyal and reduce the amount of complaints towards their brand of choice. The main purpose of the research is to understand the influencing factors on customer satisfaction towards American brand in F&B industry in Malaysia. Convenience sampling method was used involving the respondents that consist of customers and shoppers within five mega malls in Kuala Lumpur to represent the total population of the study. The researcher used a multiple regression analysis to analyze 384 data from customers. The results indicate a positive and significant influence of all influencing factors (perceived quality, perceived value and Customer Expectation) on customer satisfaction. Customer expectation is seen to be the factor that was highly influential towards satisfaction, followed by perceived quality and perceived value. The implications of the study are discussed in the paper.


1970 ◽  
Vol 1 (2) ◽  
Author(s):  
Irma Nurbaeti ◽  
Kustati Budi Lestari

Pemberian Air Susu Ibu (ASI) masih merupakan masalah bagi pemenuhan kebutuhan nutrisi bayi baru lahir. Dukungan agar ibu menyusui bayi merupakan hal penting dalam menginisiasi dan mempertahankan pemberian ASI. Strategi dibutuhkan untuk mendukung keberhasilan menyusui. Tujuan penelitian adalah menganalisis efektivitas comprehensive breastfeeding education terhadap keberhasilan pemberian (ASI) pada periode postpartum. Jenis penelitian ini menggunakan kuasi eksperimen one group pre post test repeated measured design. Jumlah sampel sebanyak 22 ibu dengan menggunakan teknik accidental sampling. Pengumpulan data dilaksanakan pada bulan September–Oktober 2013 di Puskesmas wilayah Kota Tangerang Selatan. Intervensi dilakukan selama 30 menit. Pengumpulan data dilakukan sebelum intervensi, 3 hari setelah intervensi (post1), dan 10 hari setelah intervensi (post 2). Pengumpulan data menggunakan kuesioner dan observasi. Keberhasilan pemberian ASI berdasar pada parameter pengetahuan, langkah menyusui, perlekatan bayi, dan kecukupan ASI. Analisis data menggunakan general linear model repeated measureANOVA. Hasil penelitian menunjukkan adanya signifikansi comprehensive breastfeeding education (p=0.001). Rata-rata keberhasilan pemberian ASI sebelum dan setelah intervensi meningkat. Sebesar 93,9% intervensi memengaruhi tingkat keberhasilan. Rata-rata sebelum intervensi 56,74 (SD 5,92), post 1 sebesar 60,83 (SD 6,38) dan post2 sebesar 74,55 (SD 5,32). Subvariabel yang memiliki efek secara signifikan setelah intervensi adalah pengetahuan (p=0.001) dan langkah menyusui (p=0.001), sedangkan subvariabel perlekatan bayi (p=0.061) dan kecukupan ASI (p=0.162) tidak secara signifikan berbeda antara sebelum dan setelah intervensi. Pelaksanaanbreastfeeding education disarankan pada ibu agar dapat melakukan posisi perlekatan bayi yang benar sehingga dapat mengurangi masalah-masalah berkaitan dengan perlekatan yang tidak sesuai seperti puting perih, lecet atau berdarah, dan bayi kurang puas dalam menyusu yang bisa mengakibatkan gagalnya program ASI ekslusif.Kata kunci:Menyusui, pendidikan, perlekatan, postpartum AbstractBreastfeeding have still been problem for adequate newborn nutrition. Adequate breastfeeding support is essential for mothers to initiate and maintain optimal breastfeeding practices. A strategic needed to support successful breastfeeding. The purpose of research is to analyze the effectiveness comprehensive breastfeeding education on successful breastfeeding at postpartum periods. A quasi-experimental one group pretest, post test, repeated mesaured was used. This study was conducted at public health in Tangerang Selatan municipality in September–October 2013 among 22 postpartum mothers, convenience sampling methods. Intervention was done 30 minute. Data were collected before intervention (pretest), third day after intervention (post 1) and tenth day after intervention (repeated/post 2) using four parameter, that are knowledge, breastfeeding steps, proper lacth-on and adequate breastmilk. Using repeated measures analysis of variance there was a significant increase (p=0.001) in the overall Successful breastfeeding mean. Around 93,9% the effectiveness of intervention influence on successful. The mean before intervention is 56,74 (SD 5,92), increased at post 1:60,83 (SD 6,38) and post 2:74,55 (SD 5,32). Subvariable which has effect significantly after intervention is knowledge (p=0.001) and breastfeeding steps (p=0.001), in contrary, proper latch-on (p=0,061) and adequate breastmilk (p=0.162) have no significant effect after intervention. Suggestion to support breastfeeding education and counselling proper latch-on adequately that can decrease the problem such as painful, creaks or bloody putting.Key words: Breastfeeding, education, latch-on, postpartum


1970 ◽  
pp. 24
Author(s):  
MUHAMMAD TAHIR LATIF, FALAK SHER, MUZZAMMIL HUSSAIN

A field survey was conducted during 2016 to estimate the profitability of normal season and off-season muskmelon cultivation in district Sialkot, Pakistan. The primary data was collected from forty farmers with convenience sampling method. Economic parameters like net return and BCR were employed. Off-season muskmelon cultivation was found economically feasible due to additions of yield (17%), gross income (122%), profit (161%) and market price (90%) in comparison to normal season crop. Therefore, it is recommended to cultivate the off-season muskmelon (BCR 3.26) to obtain more profit and fulfill the customer demand in less supply period instead of normal season cultivation (BCR 2.44).


2019 ◽  
Vol 4 (2) ◽  
Author(s):  
Reni Purwitasari
Keyword(s):  

E-money merupakan alat pembayaran elektornik non-tunai yang saat ini sedang berkembang pesat di Indonesia. OVO merupakan salah satu aplikasi pembayaran e-money. Penelitian ini bertujuan untuk menganalisis dan membuktikan pengaruh persepsi kemudahan, nilai pelanggan dan promosi penjualan secara parsial terhadap loyalitas pelanggan (pengguna aplikasi OVO pada mahasiswa Universitas 17 Agustus 1945 Surabaya). Penelitian ini menggunakan alat analisis regresi linear berganda, uji-t, uji-F dan koefisien determinasi. Sampel penelitian sebanyak 100 responden. Metode pengambilan sampel menggunakan convenience sampling. Olah data menggunakan Software SPSS for window. Hasil penelitian ini menunjukan bahwa : (1) Persepsi Kemudahan mempunyai pengaruh positif dan signifikan terhadap loyalitas pelanggan OVO; (2) Nilai pelanggan mempunyai pengaruh positif signifikan terhadap loyalitas pelanggan OVO; (3) Promosi penjualan mempunyai pengaruh positif signifikan terhadap loyalitas pelanggan OVO; (4) Berdasarkan koefisien regresi menunjukan bahwa persepsi kemudahan dominan mempengaruhi loyalitas pelanggan OVO. Hasil nilai-nilai dari Adjusted R square sebesar 0,818. Artinya bahwa perubahan Loyalitas Pelanggan OVO dipengaruhi oleh variabel Persepsi pemudahan, Nilai pelanggan, dan Promosi penjualan sebesar 81,8%. Sedangkan sisanya 18,2% dipengaruhi oleh faktor-faktor lain di luar model penelitian ini yaitu persepsi manfaat, persepsi keamanan, nilai sosial, motivasi hedonis, dan trust.Kata Kunci : E-money, Persepsi Kemudahan, Nilai Pelanggan, Promosi Penjualan, Loyalitas Pelanggan.


2020 ◽  
Author(s):  
Dalowar Hossan

The aim of this study is to investigate the factors influencing the entrepreneurial success of rural women entrepreneurs in Bangladesh. Non-probability sampling specifically convenience sampling is used to draw the sample and data is collected using the self-administered survey. Regression analysis and descriptive statistics are used to analyze the data. The study discloses that motivational factors, government policy and financial support have significant influence on the rural women entrepreneurial success in Bangladesh. Due to lack of suitable training and proper development as well as ICT knowledge, the rural women of Bangladesh could not accomplish the achievement. Half of the total populations of Bangladesh are female and most of them live in rural areas. Therefore, the government and the policymakers in Bangladesh should develop the potential of rural women entrepreneurs by providing development facilities, proper training, and ICT knowledge.


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