scholarly journals How Perception use of e-Filling Technology Enhance Knowledge of Indonesian Disability Taxpayers and Impact Tax Compliance

2021 ◽  
Vol 4 (2) ◽  
pp. 1687-1696
Author(s):  
Yana Hendayana ◽  
Harry Mulyadi ◽  
Fitriani Reyta ◽  
Radhi Abdul Halim
Keyword(s):  
Tax Compliance ◽  
Least Square Method ◽  
Partial Least Square ◽  
Least Square ◽  
Advanced Technology ◽  
Persons With Disabilities ◽  
Decent Life ◽  
Partial Least Square Method ◽  
The Government ◽  
Knowledge Of Persons

Taxes are a source of state revenue used to finance government spending and development. One of the taxes that the government imposes on its people is income tax including income from dissability. Referring to the large number of persons with disabilities in Indonesia, indeed there should be no difference in the treatment of the fulfillment of rights between normal people and disabilities. Philosophically and constitutionally, based on Pancasila and the 1945 Constitution, every citizen has a chance which is equally good in terms of work, accessing public facilities, get a decent life and livelihood, and so on. This is emphasized for the fulfillment of the rights of disabilities. Innovation of online accessibility for public services is one solution for disabilities taxpayers in Indonesia. SPT reporting via djponline one of them.  The presence of efilling intended for makes disability taxpayers easier to participate in carrying out their tax obligations as citizens, but there is contrast in the field often taxpayers with special needs have not felt much benefit from the existence of this technology, for this reason the researcher decides to examine whether e-filling can affect the increase in taxpayer knowledge among disabilities, 85 samples taken from disabilities SMes in Bandung West Java, The data is processed using the partial least square method and using a quantitative approach, result shown as much as 58.47% the existence of e-Filling enchance the tax knowledge of persons with disabilities and non significance impact the tax compliance, they argue that all it needs is advanced technology on a disability-friendly website..  

scholarly journals E-filling dan Relawan Pajak dalam Meningkatkan Kepatuhan Wajib Pajak Orang Pribadi

2020 ◽  
Vol 4 (2) ◽  
pp. 208
Author(s):  
I Nyoman Darmayasa ◽  
Bagus Putra Wibawa ◽  
Ketut Nurhayanti
Keyword(s):  
Sample Selection ◽  
Tax Compliance ◽  
Sampling Technique ◽  
Least Square Method ◽  
Partial Least Square ◽  
Least Square ◽  
Primary Data ◽  
Purposive Sampling ◽  
Partial Least Square Method

AbstractThis research aims to analyze the effect of e-filling application and tax volunteer’s role to individual taxpayer’s compliance. In addition, this research also analyzes the effect of tax volunteer’s role as moderating variable on e-filling application to individual taxpayer’s compliance. This research analyzes primary data from distributed questionnaires to 100 individual taxpayers’ in assistance locations of Tax Volunteer from Politeknik Negeri Bali Tax Center. Sample selection in this research using purposive sampling technique. The testing of research variables was conducted using the Partial Least Square method with SmartPLS 3.0 application. The results showed that e-filling application and tax volunteers role had a positive and significant effect on individual taxpayer’s compliance. While there is no significant effect from the moderation of tax volunteer’s role in e-filling application to individual taxpayer’s compliance. This research has a novelty the role of tax volunteers in improving taxpayer compliance. Furthermore, this research has a practical contribution to the tax authority to increase the role of tax volunteers and to taxpayers on the participation of utilizing tax volunteers to improve compliance.Keywords: E-filling; Individual taxpayer; Tax compliance; Tax volunteerAbstrak Penelitian ini bertujuan untuk menguji efek dari penerapan e-filling dan peran relawan pajak terhadap kepatuhan wajib pajak orang pribadi. Di samping itu, dilakukan pula pengujian moderasi relawan pajak atas pengaruh penerapan e-filling terhadap kepatuhan wajib pajak orang pribadi. Penelitian ini menganalisis data primer dari kuesioner yang disebarkan kepada 100 wajib pajak orang pribadi di lokasi asistensi Relawan Pajak Tax Center Politeknik Negeri Bali. Pemilihan sample pada penelitian ini menggunakan teknik purposive sampling. Pengujian variabel penelitian dilakukan menggunakan metode Partial Least Square dengan aplikasi SmartPLS 3.0. Hasil penelitian menunjukkan bahwa penerapan e-filling dan peran relawan pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak orang pribadi. Sedangkan terdapat pengaruh yang tidak signifikan pada moderasi peran relawan pajak atas penerapan e-filling terhadap kepatuhan wajib pajak orang pribadi. Penelitian ini memiliki keterbaruan peran relawan pajak dalam meningkatkan kepatuhan wajib pajak. Penelitian ini memiliki kontribusi praktis pada otoritas pajak untuk meningkatkan peran relawan pajak dan terhadap wajib pajak pada partisipasi memanfaatkan relawan pajak untuk meningkatkan kepatuhan.Kata Kunci: E-filling; Kepatuhan pajak; Relawan pajak; Wajib pajak orang pribadi

scholarly journals Transparency and Accountability Based on The Concept of “Pada Gelahang” Enhancing Village Financial Management

2020 ◽  
Vol 4 (3) ◽  
pp. 501
Author(s):  
Ni Wayan Novi Budiasni ◽  
Ni Made Sri Ayuni
Keyword(s):  
Financial Management ◽  
Structural Equation ◽  
Least Square Method ◽  
Partial Least Square ◽  
Least Square ◽  
Analysis Tool ◽  
Partial Least Square Method ◽  
The Government ◽  
The Village ◽  
Transparency And Accountability

Along with the increase in the amount of village funds and the efforts to decrease the mismanagement carried out by the government, the Government strives to defend the WTP opinion by adapting local wisdom in managing finances. This study aims to analyze the variables of transparency and accountability based on the concept of pada gelahang in the village financial management. The research was a quantitative with SEM (Structural Equation Modelling) analysis tool and using PLS (Partial Least Square) method.  The sample of this study is 57 Village in Buleleng Regency. The results showed that transparency had an effect on the management of village finances (tcount >ttable = 3,501>1,960) and accountability had an effect on the management of village finances (tcount >ttable = 5,571>1,960). Thus, it is found that transparency and accountability based on the concept of pada gelahang have an effect on village financial management. The concept of the pada gelahang has the meaning of equality, togetherness and mutual assistance reflected in the financial management of the village that is transaparan and accountable.

APAKAH SERTIFIKASI STANDAR KEAMANAN PENTING? PERSEPSI PERUSAHAAN AUTHORISED ECONOMIC OPERATOR

2020 ◽  
Vol 4 (1) ◽  
Author(s):  
Nurhidayati Nurhidayati ◽  
Ima Nurviana
Keyword(s):  
Supply Chain ◽  
Least Square Method ◽  
Partial Least Square ◽  
Least Square ◽  
Certification Program ◽  
Supply Chain Efficiency ◽  
Partial Least Square Method ◽  
The Government ◽  
Security Standards ◽  
The Impact

ABSTRACT:Supply chain security is crucial to avoid risks such as delays in handling customs and theft. And the government is currently issuing a security certification program to reduce these risks. But the impact of this security certification on supply chain efficiency is not always understood. This study proposes to look at the outcomes of certification of security standards on supply chain efficiency. This research used the Partial Least Square method to assess the influence of security on efficiency. The results of this study conclude that the certification of security standards affects the efficiency of the supply chain. Therefore, it is hoped that more companies will join this security certification program. Keywords: international trade, supply chain, security, efficiency ABSTRAK:Keamanan pada rantai suplai (supply chain) penting untuk menghindari risiko-risko seperti keterlambatan penanganan di bea cukai dan pencurian. Dan pemerintah saat ini mengeluarkan program sertifikasi keamanan untuk mereduksi risiko-risiko tersebut. Namun dampak sertifikasi keamanan ini terhadap efisiensi rantai suplai tidak selalu dipahami. Penelitian ini bertujuan untuk melihat pengaruh sertifikasi standar keamanan tersebut terhadap efisiensi supply chain. Dampak sertifikasi keamanan terhadap efisiensi rantai pasokan diuji menggunakan metode Partial Least Square (PLS). Simpulan penelitian ini menunjukkan bahwa sertifikasi standar keamanan tersebut berpengaruh terhadap efisiensi supply chain. Oleh karena itu, diharapkan bahwa makin banyak perusahaan yang akan tergabung dalam program sertifikasi keamanan ini.Kata Kunci: perdagangan internasional, rantai pasokan, keamanan, efisiensi  

scholarly journals PERSEPSI MAHASISWA ATAS KUALITAS PELAYANAN LABORATORIUM BANK MINI STIE KESATUAN DAN IMPLIKASINYA TERHADAP KEPUASAN MAHASISWA

2018 ◽  
Vol 2 (1) ◽  
pp. 13 ◽  
Author(s):  
Muhammad Ariffin ◽  
Suharmiati Suharmiati ◽  
Andi Yudha Amwilla
Keyword(s):  
Service Quality ◽  
Student Satisfaction ◽  
Least Square Method ◽  
Positive Influence ◽  
Partial Least Square ◽  
Least Square ◽  
Physical Evidence ◽  
Partial Least Square Method

The Purpose of  this research is to measure the influence of the service quality of Laboratorium Bank Mini on student’s satisfaction. This research was conducted in STIE Kesatuan Bogor with 100 respondents. Data were analyzed using partial least square method. The results showed that the Physical Evidence, Reliability, Responsiveness, Assurance and Empathy has a significant and positive influence on the student satisfaction of Laboratorium Bank Mini STIE Kesatuan.   Keywords: Service Quality, Student Satisfaction, Laboratorium Bank Mini.

scholarly journals EMPLOYEE STOCK OWNERSHIP PROGRAM (ESOP) DAN NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VERIABEL INTERVENING

2020 ◽  
Vol 4 (2) ◽  
pp. 113-124
Author(s):  
Mardiyah Anugraini ◽  
Hidayatul Khusnah
Keyword(s):  
Firm Value ◽  
Stock Exchange ◽  
Least Square Method ◽  
Partial Least Square ◽  
Least Square ◽  
Mediating Effect ◽  
Stock Ownership ◽  
Employee Stock Ownership ◽  
Analysis Technique ◽  
Partial Least Square Method

This study aims to investigate the effect of the employee stock ownership program (ESOP) on profitability and firm value. In addition, this study also aims to see the mediating effect of profitability on the effect of ESOP on firm value. This research was conducted on manufactures listed on the Indonesia Stock Exchange (BEI) during 2015-2019. The data analysis technique in this study used the PLS (Partial Least Square) method. The results of this study indicate that the results of this study indicate that profitability partially mediates the effect of ESOP on firm value. This study also found that ESOP has a positive effect on profitability and firm value. This study also found the same thing for the effect of profitability on firm value.

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