scholarly journals Pengaruh Kesadaran Wajib Pajak, Pengetahuan Pajak, Sanksi Pajak Dan Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Kota Medan

2021 ◽  
Vol 5 (2) ◽  
pp. 551
Author(s):  
Yois Nelsari Malau ◽  
Theresia Lumban Gaol ◽  
Ehtri Novelia Giawa ◽  
Chesya Juwita
Keyword(s):  
Sampling Method ◽  
The State ◽  
Reliability Testing ◽  
Validity And Reliability ◽  
Test Strategy ◽  
State Revenue ◽  
Vehicle Registration ◽  
Survey Results ◽  
Motorized Vehicles ◽  
The City

Tax is one of the payments to the State which is paid by a person or entity. Therefore, consistency with paying taxes is very important to build state revenue. This test aims to determine the effect of taxpayer awareness, knowledge of taxes, tax sanctions and tax services on taxpayer compliance with motorized vehicles in the city of Medan. The population that we use for this study are taxpayers who are registered with the Samsat of Medan City. The sample in this study was 100 respondents with an examination strategy using the accidental sampling method. The information used in this study is important information from the appropriate survey results and interviews with interviews. The test strategy uses Validity and Reliability testing, Classical Assumption Test and Hypothesis Determination Coefficient. The results of this investigation trace that taxpayer awareness factors, tax knowledge, tax sanctions and tax service services have an influence on compliance with motorized vehicle registration in the city of Medan. The results of this examination, it is natural that the Medan City Samsat office can further develop its performance so that it can improve the consistency of citizens to pay their taxes.

scholarly journals FAKTOR-FAKTOR YANG MEMBERIKAN KONTRIBUSI TERHADAP KEPATUHAN WAJIB PAJAK OJEK ONLINE (OJOL) DI JAKARTA

2020 ◽  
Vol 8 (2) ◽  
Author(s):  
Theressa Meiyanti ◽  
Mulyani Mulyani
Keyword(s):  
Hypothesis Testing ◽  
Tax Compliance ◽  
The State ◽  
T Test ◽  
Motor Vehicles ◽  
Validity And Reliability ◽  
F Test ◽  
Compliance Level ◽  
Motorized Vehicles ◽  
Positive Effect

Tax is a mandatory contribution to the state that is owned by an individual or entity that is a force. Indonesian tax compliance level is still low shown by its low tax ratio. Motor Vehicles Tax is a tax on ownership or control of motorized vehicles. Taxpayer’s compliance is taxpayers' willingness to fulfill their tax obligations concerning regulations. This research used quantitative hypothesis testing. The data and information were retrieved from questionnaire results filled in by 100 Gojek taxpayer drivers. This research used the Likert scale, SPSS 20 software, Validity and Reliability, Classical Assumption Test, F-test, t-test, and R2 test. Therefore, it can be concluded that taxpayer’s knowledge and awareness have a positive effect on motorcycle taxpayer’s compliance. However, there is no evidence that the taxpayer’s level of income has effects on motorcycle taxpayer’s compliance.Keywords: Taxpayer Compliance, Taxpayer Awareness,  Taxpayer Knowledge, Taxpayer’s Level of Income

Contextualizing Identity and Exclusion and the Unheard Voices of Kolkata’s Migrant Hand-rickshaw-pullers

2017 ◽  
Vol 9 (2) ◽  
pp. 171-183
Author(s):  
Subrata Bagchi
Keyword(s):  
Smart Cities ◽  
The State ◽  
Inclusive Growth ◽  
Capitalist Development ◽  
Global Capital ◽  
Course Of Action ◽  
The Government ◽  
Motorized Vehicles ◽  
The City ◽  
Rule Out

The intrigues of global capital are certain to drive out thousands of atrociously marginalized Dalit and Muslim hand-rickshaw-pullers from their livelihood in Kolkata (previously Calcutta) on the ground that not only are hand-rickshaws outdated, but their plying on the city-roads is an indication of retrogression as well as antithetical to development while global capital needs fast-paced smart-cities, supportive to unhindered capitalist development. In line with such exclusionary course of action, the State intends to rule out their continuance which would evict those marginal people from their livelihood. But this is utterly in contrast with the policy of inclusive growth. The plan is likely to play havoc with their livelihood since most of the pullers, belonging to the Hindi-and Urdu-speaking Dalit and Muslim groups are unskilled and old-aged. How would they survive when the government imposes overall ban on the hand-rickshaws, only to be replaced by motorized vehicles. Amidst the controversies, the vulnerable rickshaw-pullers meekly raise their voice of protest. But their voice fails to reach the portals of power.

scholarly journals The Development of the Online Player Type Scale

2020 ◽  
Vol 10 (1) ◽  
pp. 15-31 ◽  
Author(s):  
Nazire Burçin Hamutoğlu ◽  
Murat Topal ◽  
Yavuz Samur ◽  
Deniz Mertkan Gezgin ◽  
Mark D. Griffiths
Keyword(s):  
Conceptual Framework ◽  
Private School ◽  
Sampling Method ◽  
Study Group ◽  
Reliability Testing ◽  
Validity And Reliability ◽  
Reliable Instrument ◽  
Gaming Motivation ◽  
Composite Reliability ◽  
Reliability Coefficients

The present study outlines the development of the Online Player Type Scale (OPTS) utilizing a motivational taxonomy developed. This taxonomy was comprehensively reviewed to create scale items, and the conceptual framework of the scale was defined. The study group was comprised of 1,479 students attending grades 5 to 8 of a private school. A purposive sampling method was used to recruit the study group, and playing any videogame frequently was the criterion to be included in the sample. The construct validity and reliability testing showed the OPTS comprised four factors: achievement-oriented (ACH), socialization-oriented (SOC), exploration-oriented (EXP), and competition-oriented (COMP). The Cronbach alpha internal consistency coefficients and composite reliability coefficients were 0.89 and 0.99 for KIL, 0.83 and 0.98 for EXP, 0.83 and 0.98 for SOC, and 0.94 and 0.99 for ACH. It is concluded that the Online Player Type Scale is a valid and reliable instrument for assessing gaming motivation.

scholarly journals Pengaruh Kompetensi terhadap Kepuasan Kerja dan Work Engagement Karyawan UKM Kluster Hasil Pengolahan Perikanan di Bogor

2019 ◽  
Vol 9 (1) ◽  
pp. 10-21
Author(s):  
Arvina Utami ◽  
Anggraini Sukmawati
Keyword(s):  
Job Satisfaction ◽  
Work Engagement ◽  
Structural Equation ◽  
Sampling Method ◽  
Descriptive Analysis ◽  
Sampling Technique ◽  
Equation Modeling ◽  
Fish Processing ◽  
Validity And Reliability ◽  
The City

The number of SMEs and amount of processed fish products in the city of Bogor is potential for the development of fish processing SMEs. SMEs need employees who are satisfied with their job and engaged with their work to maximize the development of their potential. The purpose of this study was to analyze the effects of competence and compensation on the job satisfaction and work engagement of employees of fish processing SMEs in Bogor. The sampling method used was a non-probability sampling technique, namely the census technique. The data processing and analysis methods were validity and reliability testing using SPSS, descriptive analysis, and Structural Equation Modeling (SEM) using SmartPLS. The descriptive analysis results showed the perceptions of employees towards competence, compensation, job satisfaction and work engagement.The SEM results show that job satisfaction was affected by competence and compensation. Work engagement was affected by competence and job satisfaction but it was not affected by compensation.

scholarly journals Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak UMKM di Kecamatan Balikpapan Kota

2020 ◽  
Vol 9 (1) ◽  
pp. 53-60
Author(s):  
Fice Handayani ◽  
Bachtiar Bachtiar ◽  
Nur Khomariah
Keyword(s):  
Government Regulation ◽  
Sampling Method ◽  
Tax Administration ◽  
Validity And Reliability ◽  
Government Regulations ◽  
Administration System ◽  
City District ◽  
The City ◽  
Dominant Influence ◽  
Analyze Data

The purpose of this research is to examine the factors that can affect UMKM taxpayer compliance, especially in Balikpapan Kota Subdistrict, namely knowledge and understanding of Government Regulation on taxation (PP No.46, 2013), taxpayer awareness, tax authorities services and modernization of the tax administration system. The sample used was 58 UMKM respondents who were registered in the Office of Cooperative, MSMEs, and industry in the city of Balikpapan. The sampling method uses the formula of Isaac and Michael with an error rate of 5%. In need of validity and reliability test for research instruments and multiple linear regression to analyze data. From the results obtained by the awareness of taxpayer and modernization of the tax administration system has a significant influence on the taxpayer compliance of UMKM Balikpapan City District. And other factors, namely the understanding of Government Regulations concerning taxation and tax authorities services do not have a significant effect. And the dominant influence is the modernization of tax administration systems such as e-filing, e-SPT, and others

scholarly journals THE SCALE FOR THE ATTITUDES OF CUSTOMERS TOWARDS PURCHASING TENDENCY WITHIN THE CONTEXT OF BUSINESS, MARKETING AND SALES OFFICERS' GENDERS: A VALIDITY AND RELIABILITY STUDY

2020 ◽  
Vol 8 (3) ◽  
pp. 2776-2792
Author(s):  
Ruhan İRİ
Keyword(s):  
Factor Analysis ◽  
Sampling Method ◽  
City Centre ◽  
Validity And Reliability ◽  
Confirmatory Factor ◽  
Sample Data ◽  
Alpha Reliability ◽  
Fit Index ◽  
Corporate Business ◽  
The City

The purpose of the study is to develop a scale that will allow measuring the attitudes of customers towards purchasing tendency within the context of the business, marketing and sales officers' genders. Items were developed by the related literature, and content validity was determined through the opinions of 28 field experts. The participants of the study consist of 511 consumers who shopped at corporate or brand business stores that were selected through judgemental sampling method in the city centre of Niğde between 01-31 December 2019. As a result of the exploratory factor analysis conducted to ensure the construct validity of the scale, a four-factor structure consisting of 16 items was obtained. Cronbach alpha reliability coefficient for the whole scale was found as .894. Confirmatory factor analysis results, which were carried out to understand whether this structure fitted the sample data, showed that the fit index of the scale was at an acceptable level. Based on the findings of the study, it can be stated that the scale is valid and reliable, and that it can be used to analyse customers' attitudes towards purchasing tendency within the context of the genders of business, marketing and salespeople in corporate business (brand) stores.     

Ras al Khaimah: further archaeological discoveries

Antiquity ◽  
1976 ◽  
Vol 50 (200) ◽  
pp. 216-222
Author(s):  
Beatrice De Cardi
Keyword(s):  
United Arab Emirates ◽  
The State ◽  
Focused Attention ◽  
North East ◽  
The North ◽  
History Of ◽  
The City

Ras a1 Khaimah is the most northerly of the seven states comprising the United Arab Emirates and its Ruler, H. H. Sheikh Saqr bin Mohammad al-Qasimi, is keenly interested in the history of the state and its people. Survey carried out there jointly with Dr D. B. Doe in 1968 had focused attention on the site of JuIfar which lies just north of the present town of Ras a1 Khaimah (de Cardi, 1971, 230-2). Julfar was in existence in Abbasid times and its importance as an entrep6t during the sixteenth and seventeenth centuries-the Portuguese Period-is reflected by the quantity and variety of imported wares to be found among the ruins of the city. Most of the sites discovered during the survey dated from that period but a group of cairns near Ghalilah and some long gabled graves in the Shimal area to the north-east of the date-groves behind Ras a1 Khaimah (map, FIG. I) clearly represented a more distant past.

Esensi Dan Urgensi Pengeluaran Pemerintah Untuk Pembangunan Daerah

2019 ◽  
Vol 4 (1) ◽  
pp. 1-12
Author(s):  
Luciana L. Nahumuri
Keyword(s):  
Sustainable Development ◽  
Regional Development ◽  
Government Spending ◽  
Government Expenditure ◽  
The State ◽  
Future Generations ◽  
State Revenue ◽  
State Expenditure

The essence and urgency of government expenditure for regional development is very crucial in realizing sustainable development, meaning that government spending must meet current needs without compromising the fulfillment of the needs of future generations. The higher the state revenue, the higher the state expenditure for regional development. Thus, an increase in understanding of government expenditure for regional development in a sustainable manner must be carried out with the principle of prudence in this country.

Analysis of geodetic and legal documentation in the process of expropriation for roads. Krakow case study

2013 ◽  
Vol 62 (1) ◽  
pp. 67-84
Author(s):  
Anna Trembecka
Keyword(s):  
Local Government ◽  
Legal Status ◽  
The State ◽  
Property Value ◽  
Real Property ◽  
Construction Design ◽  
Special Rules ◽  
The City

Abstract Amendment to the Act on special rules of preparation and implementation of investment in public roads resulted in an accelerated mode of acquisition of land for the development of roads. The decision to authorize the execution of road investment issued on its basis has several effects, i.e. determines the location of a road, approves surveying division, approves construction design and also results in acquisition of a real property by virtue of law by the State Treasury or local government unit, among others. The conducted study revealed that over 3 years, in this mode, the city of Krakow has acquired 31 hectares of land intended for the implementation of road investments. Compensation is determined in separate proceedings based on an appraisal study estimating property value, often at a distant time after the loss of land by the owner. One reason for the lengthy compensation proceedings is challenging the proposed amount of compensation, unregulated legal status of the property as well as imprecise legislation. It is important to properly develop geodetic and legal documentation which accompanies the application for issuance of the decision and is also used in compensation proceedings.

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