scholarly journals Pengaruh Pengetahuan pajak, sanksi pajak terhadap kepatuhan pajak pada UMKM kota Medan

Owner ◽  
2022 ◽  
Vol 6 (1) ◽  
pp. 747-758
Author(s):  
Hantono Hantono ◽  
Riko Fridolend Sianturi

This research aims to look at the influence of Tax Knowledge, Tax Actionand Tax Compliance. Data collection techniques by disseminating questionnaires, while the data analyst method used is  inferenceal statistics,(inductive statistics  or  probability statistics),is a statistical technique used to analyze sample data and the results are applied topopulations (Sugiyono in Kalnadi 2013). In accordance with the hypothesis that has been formulated, then in this study the analysis of inferential statistical data is measured using  SmartPLS software  (PartialLeast Square)  ranging from model measurements (outermodels), the results of the study obtained a calculated  value  for Tax Knowledge (X1)is smaller  and sig t value for Tax Knowledge (X 1)  0.124  is greater than alpha   (0.05). Based on the results obtained then  receive  H0  and  reject  H1 for Tax Knowledge (X1). Thus, partially Tax Knowledge (X1)  has no positive and insignificant  effect on Tax Compliance (Y),  indicating Tax Knowledge (X1)does not have a positive impact in improving  Tax Compliance (Y). The results ofthe study obtained nilai tcalculated  for Tax Sanctions (X2)  of 2,759  greater than  sig  t value for Tax Sanctions (X2)  of  0.007  smaller than  alpha (0.05). Based on the results obtained, reject    H0  and  receive  H1. Thus partially Tax Sanctions (X2)have a positive and significant effect on Tax Compliance (Y), meaning tax sanctions (X2)have a real impact in improving tax compliance (Y).

2019 ◽  
Vol 7 (1) ◽  
pp. 147-157
Author(s):  
Nadeem Maqbool ◽  
Shazma Razzaq ◽  
Waseem Ul Hameed ◽  
Muhammad Atif Nawaz ◽  
Shafqat Ali Niaz

The purpose of this research study is to explore the advance fundraising techniques in the non-profit, charitable, philanthropic organizations for the purpose of fundraising. This research study completed on the basis of primary data that is taken from NGO’s in the region of Punjab. Frequency distribution statistical technique is used in this research paper for analyzing the data. Data collection was completed through questionnaire, face to face interviews, telephonic interviews, survey through e-mails from the presidents of the non-profit organization and members of NGO which are working in the Punjab region. NGO’s such as Alpine Welfare, Umeed Welfare, People Woman Welfare Organization, Human development Form etc. were contacted for data collection. Fundraising is the management function. After the research we would be able to understand the advance fundraising techniques and methods. We have found the positive impact of technological media like YouTube, Face book, Twitter, and TV campaigns on the fundraising. In this research it is found that how donor’s relationship can create for fundraising. This research helps to the fundraiser for the fund generating. It gives a way to nonprofit charitable organization to increase their worth of money. The application of this research provides fundraising managers that is the good for any organization profitable or nonprofit able organizations.


1970 ◽  
Vol 13 (1) ◽  
Author(s):  
Mochamad Iskarim

Penelitian ini dimaksudkan untuk mengetahui dampak positif dan negatif dari adanya pergantian (turn-over) guru di Madrasah Aliyah Nahdlatul Ulama Banyuputih kabupaten Batang. Penelitian inimenggunakan pendekatan kualitatif deskriptif analitis dengan metode pengumpulan data berupa wawancara mendalam, angket, dan dokumentasi. Hasil penelitian menunjukkan adanya turn-over yang tinggi pada guru atau pendidik di madrasah tersebut; keuntungan yang bersifat positif justru didapatkan ketika adanya turn-over guru dibandingkan dampak negatifnya; dan kehadiran guru baru menjadi hal yang sangat disukai oleh siswa dalam hal kreativitas, inovasi pembelajaran, motivasi, dan lain sebagainya.The aims of this research were to know the positive and negative impact of teacher turn over at Madrasah Aliyah Nahdlatul Ulama Banyuputih Kabupaten Batang. This research was use analytical descriptive qualitative approach with depth interview, questionnaire and documentation as data collection methods. The results of this research shows that the positive impact occur more than the negative impact when there was teacher turn over; and the presence of a new teacher become student’s favourite on creativity, learning innovation, and motivation aspects.


INFO ARTHA ◽  
2017 ◽  
Vol 2 ◽  
pp. 56-79
Author(s):  
NFN Khusnaini ◽  
Agung Widi Hatmoko

Attitudes towards tax compliance (willingness to comply) Indonesian society is still low. Required an innovative tax dissemination to increase it. The purpose of this study was to determine whether the tax dissemination based on Fogg Behavioral Model (FBM) approach may increase wiliingness to comply. The FBM based tax dissemination asserts that for a person to perform a target behavior, which is a willingness to comply, he or she must be sufficiently motivated, have the ability to perform the behavior, and be trigerred, to perform the behavior. This research is a combination of qualitative and quantitative analysis of statistical data results of the questionnaire, interviews, and observations of the respondent and the experimental process of dissemination. The method used in this study is a quasi experimental with patterns of nonequivalent control group (pretest-post which is not equivalent). Based on the results of data analysis, interviews and observations of the respondent and the experiment, this research showed that theFBMbasedtaxdissemination hasapositiveimpactto willingnesstocomplyofthetaxpayers. 


2020 ◽  
Vol 7 (1) ◽  
pp. 63-67
Author(s):  
Amna Mawardi

The Research aimed to determine factors that influencing the purchase decision of oriflame’s product. This research was take in two variables that affect the decision to purchase the green marketing (X1) and Product Quality (X2). Data collection using non-probability technique and the kind of the purposive sampling spread at les 100 respondents in Purwakarta that are active and ever of Oriflame’s consumer products. The research analyzed through the software SPSS 22. The outcome of this research, in partial such green marketing and the product quality have had a significant positive impact of the purchase decision. The whole dependent variable simultaneously influence of the purchase decision with F value count 55,587 and the economic situation of significant 0,000 < 0.05. R square value showed the results of 0,534 having meaning that whole of dependent variable influential simultaneously as many as 53,4 %.


2021 ◽  
pp. 1-22
Author(s):  
Emily Berg ◽  
Johgho Im ◽  
Zhengyuan Zhu ◽  
Colin Lewis-Beck ◽  
Jie Li

Statistical and administrative agencies often collect information on related parameters. Discrepancies between estimates from distinct data sources can arise due to differences in definitions, reference periods, and data collection protocols. Integrating statistical data with administrative data is appealing for saving data collection costs, reducing respondent burden, and improving the coherence of estimates produced by statistical and administrative agencies. Model based techniques, such as small area estimation and measurement error models, for combining multiple data sources have benefits of transparency, reproducibility, and the ability to provide an estimated uncertainty. Issues associated with integrating statistical data with administrative data are discussed in the context of data from Namibia. The national statistical agency in Namibia produces estimates of crop area using data from probability samples. Simultaneously, the Namibia Ministry of Agriculture, Water, and Forestry obtains crop area estimates through extension programs. We illustrate the use of a structural measurement error model for the purpose of synthesizing the administrative and survey data to form a unified estimate of crop area. Limitations on the available data preclude us from conducting a genuine, thorough application. Nonetheless, our illustration of methodology holds potential use for a general practitioner.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Xianchun Zhang ◽  
Zhu Yao ◽  
Wan Qunchao ◽  
Fu-Sheng Tsai

Purpose Time pressure is the most common kind of work pressure that employees face in the workplace; the existing research results on the effect of time pressure are highly controversial (positive, negative, inverted U-shaped). Especially in the era of knowledge economy, there remains a research gap in the impact of time pressure on individual knowledge hiding. The purpose of this paper is to explore the impact of different time pressure (challenge and hindrance) on knowledge hiding and to explain why there is controversy about the effect of time pressure in the academics. Design/methodology/approach The authors collected two waves of data and surveyed 341 R&D employees in China. Moreover, they used regression analysis, bootstrapping and Johnson–Neyman statistical technique to verify research hypotheses. Findings The results show that challenge time pressure (CTP) has a significant negative effect on knowledge hiding, whereas hindrance time pressure (HTP) has a significant positive effect on knowledge hiding; job security mediates the relationship between time pressure and knowledge hiding; temporal leadership strengthen the positive impact of CTP on job security; temporal leadership can mitigate the negative impact of HTP on job security. Originality/value The findings not only respond to the academic debate about the effect of time pressure and point out the reasons for the controversy but also enhance the scholars’ attention and understanding of the internal mechanism between time pressure and knowledge hiding.


2021 ◽  
Vol 8 (2) ◽  
Author(s):  
Ranty Octavianita ◽  
Eki Dudi Darmawan

The existence of instability in the value of sales is an important evaluation that must be carried out by management. The purpose of this study is to determine the effect of Personal Selling on Sales Targets at PT. Setiawan Sedjati. The location of data collection is done at PT. Setiawan Sedjati Bandung. The research method uses quantitative methods. This research is a descriptive correlation with sample data collection using the Slovin formula. A total of 67 respondents were used as samples in this study consisting of employees of the marketing division and customers of PT. Setiawan Sedjati. The existing samples were then processed using SPSS Statistic Software version 26. Based on the processed data, the results of the regression equation Y = 20.478 + 0.182x. Then the correlation coefficient value of 0.747, it can be said that these results have a strong relationship between variables. The value of the coefficient of determination is 55.8%. The calculated value of 9.068 > 2.6512 this result shows a significant increase between variables on the t-test. It can be concluded that H1 accepted and H0 rejected, namely the variable personal selling. The variable personal selling has an influence on sales.


2019 ◽  
Vol 3 (2) ◽  
pp. 21-52
Author(s):  
Suryadi ◽  
Agus Slamet Nugroho ◽  
Mila Wahyuni ◽  
Usrial

This study limits the discussion related to criminal news on the Surya Citra Televisi (SCTV) television station. The purpose of this study was to determine the attitude changes that occur in adolescents after watching criminal news shows, to find out the motivation of teenagers to watch crime news shows on television (SCTV), and to find out the efforts of teenagers to overcome the negative impact of crime news broadcasts on television (SCTV) both independently and independently. or with the help of other parties. Data collection for this research was conducted through interviews and observations. The study found that crime news broadcasts have influenced the behavior of teenagers in Senaung Village, but this influence is not always a negative impact nor a positive impact. The influence of crime news shows on adolescent behavior is very dependent on the personality of the teenager. Adolescent personality is also shaped by family, environment, and peer themes.


2012 ◽  
Vol 16 (1) ◽  
pp. 134-143 ◽  
Author(s):  
Tom A. McAdams ◽  
Alice M. Gregory ◽  
Richard Rowe ◽  
Helena M. S. Zavos ◽  
Nicola L. Barclay ◽  
...  

The Genesis 12–19 (G1219) Study is an ongoing longitudinal study of a sample of UK twin pairs, non-twin sibling pairs, and their parents. G1219 was initially designed to examine the role of gene–environment interplay in adolescent depression. However, since then data have continued to be collected from both parents and their offspring into young adulthood. This has allowed for longitudinal analyses of depression and has enabled researchers to investigate multiple phenotypes and to ask questions about intermediate mechanisms. The study has primarily focused on emotional development, particularly depression and anxiety, which have been assessed at multiple levels of analysis (symptoms, cognitions, and relevant environmental experiences). G1219 has also included assessment of a broader range of psychological phenotypes ranging from antisocial behaviors and substance use to sleep difficulties, in addition to multiple aspects of the environment. DNA has also been collected. The first wave of data collection began in the year 1999 and the fifth wave of data collection will be complete before the end of 2012. In this article, we describe the sample, data collection, and measures used. We also summarize some of the key findings to date.


2021 ◽  
Vol 8 (1) ◽  
pp. 39-46
Author(s):  
Widya Tri Utomo ◽  
Andhika Djalu Sembada ◽  
Ricky Santoso Muharam

The research aims to analyze students' modesty in Indonesian on social media, so that students pay more attention to the modesty in Indonesian through social media. Research uses qualitative descriptive methods to describe complex social realities by describing, classifying, analyzing, and interpreting data according to its natural condition. Data collection techniques take from student conversation screenshoots from social media WhatsApp, Facebook, and Instagram.The results showed, 1) there is still an ambiguous use of the word in written communication, 2) the use of the word "Sorry" to start a conversation on social media, 3) displeasure in giving greetings to lecturers, 4) the use of casual language (disrespectful) to lecturers, 5) indifference in word selection to lecturers through social media, and 6) insensitivity in giving opening greetings.Lecturers give direction to students through personal writing communication and provide examples of polite communication when chatting with students. The student's response after being given direction by the lecturer, has a positive impact. Students pay more attention to the civility of language when communicating with lecturers, either through written communication, or oral communication.


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