scholarly journals Structural equation model of conflict management between the government and citizens regarding marine and coastal areas development projects in southernmost provinces of Thailand

2021 ◽  
Vol 7 (2) ◽  
pp. 187-200
Author(s):  
Andri Kamanjaya ◽  
Joko Supriyanto ◽  
Haqi Fadillah

ABSTRAKPenelitian ini bertujuan untuk menguji dan menganalisis Pengaruh Pemahaman PP No. 23 Tahun 2018 terhadap Kepatuhan Wajib Pajak usaha mikro kecil menengah (UMKM) dengan Pemahaman Insentif PPh Final UMKM Ditanggung Pemerintah sebagai Variabel Moderasi pada Wajib Pajak UMKM di Kota Bogor dan Kabupaten Bogor. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah purposive sampling. Metode analisis data menggunakan structural equation model (SEM). Hasil penelitian menunjukkan bahwa pemahaman terhadap PP No. 23 Tahun 2018 mempengaruhi tingkat kepatuhan wajib pajak UMKM. Sementara insentif yang diberikan pemerintah tidak mempengaruhi kepatuhan wajib pajak karena para wajib UMKM masih memiliki kendala dalam menerapkan insentif yang diberikan. Dengan demikian, diharapkan Direktorat Jenderal Pajak (DJP) dapat memberikan pembinaan berupa sosialisasi yang mudah diakses dan dimengerti oleh para wajib pajak UMKM mengenai pentingnya melaksanakan kewajiban perpajakan. Berdasarkan hasil analisis statistik deskriptif dan uji hipotesis dalam penelitian ini masih ditemukan cukup banyak wajib pajak UMKM yang belum memiliki NPWP dan masih kurangnya pemahaman terhadap insentif PPh UMKM ditanggung pemerintah. ABSTRACTThis study aims to examine and analyze the effect of understanding PP no. 23 of 2018 on Micro and Small Business Taxpayer Compliance with Understanding of MSME Final Income Tax Incentives Borne by the Government as Moderating Variables for MSME Taxpayers in Bogor City and Bogor Regency. The sampling technique used in this research is purposive sampling. The data analysis method uses a structural equation model (SEM). The results showed that the understanding of PP no. 23 of 2018 affects the level of compliance of MSME taxpayers. Meanwhile, incentives provided by the government do not affect taxpayer compliance because MSMEs are required to apply the incentives provided. Thus, it is hoped that the Directorate General of Taxes (DGT) can provide guidance in the form of socialization that is easily accessible and easily accessible by MSME taxpayers regarding the importance of implementing taxes. Based on descriptive statistical analysis and hypothesis testing in this study, it was found that quite a lot of MSME taxpayers did not have a TIN and there was still a lack of understanding of the MSME PPh incentives borne by the government.


2017 ◽  
Vol 5 (1) ◽  
pp. 85-96
Author(s):  
Hamzah Hamzah

Zakat has not been utilized intensively for the empowerment of mustaḥiq (zakat beneficiaries) in the form of productive economic business. The objective of the research was to analyze the level of mustaḥiqs’ business independency; to analyze dominant factors that influenced mustaḥiqs’ business independency, and to formulate an appropriate strategy to develop the mustaḥiqs’ business independency. The research has been carried out on 254 mustaḥiqs in Bogor Regency (66 mustaḥiqs engaged in vegetable production at Cibungbulang District, 85 mustaḥiqs in skewer business at Tenjolaya District, and 103 mustaḥiqs in shoe business at Taman Sari District). A census sampling, data collection through a questionnaire, an in-depth interview and observation were carried out in 2013. Data were analyzed descriptively and statistically, using structural equation model (SEM). The results of the research showed that: (1) the strategy of mustaḥiq empowerment could be carried out through strengthening the intrinsic motivation, training technical aspects, assisting business capital and assistance. Empowerment can be conducted synergically by the government (arrangement, service, and counseling), private sectors/State Owned Business (BUMN), higher education and community.


2018 ◽  
Vol 2 (1) ◽  
pp. 48
Author(s):  
Fery Andrianus, Syafruddin Karimi, Melinda Noer, Werry Darta Taifur

It has been said that development requires sacrifice. This has been the experience of households living in Koto Panjang, Sumatra, Indonesia. Because of new dam construction, they have had to move to new settlements provided by the government. The displaced community consists of 4868 families from 10 villages. Many problems have arisen due to this removal. This study examines the influence of household participation and compensation on household welfare by using a Structural Equation Model. The sample consisted of 360 household heads from 12 villages in Koto Panjang whose households had been moved. The results show that compensation positively and significantly affected household welfare, while household participation could not be proven to affect household welfare.


Author(s):  
Dwi Dayanti Oktavia ◽  
Erwin Saraswati ◽  
Zaki Baridwan

<p><em>Abstract</em></p><p><em>This research aimed to analyze the factors that influence regional management information system (SIMDA) using modified DeLone and McLean model approach in the government of Palangka Raya. This study applied a quantitative approach with the questionnaires as data collection techniques. Data analysis using Structural Equation Model (SEM) with 2.0 SmartPLS program. The sample used in this study were 84 respondents drawn from 28 SKPD Government of Palangkaraya. The results of this study indicate that construct quality systems affect the use and satisfaction of users, then the importance of the system affect the user satisfaction and user satisfaction effect on net benefits</em></p><p>Abstrak<em></em></p><p>Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi kesuksesan sistem informasi manajemen daerah dengan pendekatan model DeLone dan McLean yang dimodifikasi pada pemerintah Kota Palangka Raya. Penelitian ini menggunakan pendekatan kuantitatif dengan kuesioner sebagai teknik pengumpulan data. Analisis data menggunakan Structural Equation Model (SEM) dengan program SmartPLS 2.0. Sampel yang digunakan dalam penelitian ini adalah 84 responden yang diambil dari 28 SKPD Pemerintah Kota Palangka Raya. Hasil penelitian ini menunjukkan bahwa konstruk kualitas sistem berpengaruh terhadap penggunaan dan kepuasaan pengguna, selanjutnya pentingnya sistem berpengaruh terhadap kepuasaan pengguna dan kepuasaan pengguna berpengaruh terhadap manfaat bersih.</p>


2021 ◽  
Vol 9 (E) ◽  
pp. 1358-1362
Author(s):  
Sukri Palutturi ◽  
Lalu Muhammad Saleh ◽  
Muhammad Rachmat ◽  
Achmad Mawardi Shabir ◽  
St. Rosmanely ◽  
...  

Background: There are several important factors in building community empowerment, one of them is the inter-community relationship. However, further research is rarely done on this dimension. The dimension of the relationship includes community structure, community strength, community motivation, community communication, community integrity, community participation, and community development. Objective: This study aimed to find the best model of the effect of the inter-community relationship on the condition of healthy aisle in Makassar City. Method: This research was conducted in 2 sub-districts in Makassar City, those are Rappocini District and Ujung Tanah District. The research samples involved were 560 households in Lorong. Data analysis was performed using multivariate analysis through the structural equation model (SEM) test. Results: The results of this study found that clear vision (CR = 3.219 and p = 0.01), capacity development (CR = 3.166 and p = 0.02), norms existence (CR = 3.143 and p = 0.02) on inter-community relationship significantly affected the aisle community empowerment. Conclusion: Inter-community relationship is the best model in developing a healthy aisle in Makassar City through solidarity, shared motivation, shared trust, clear vision, resources shares, capacity building, norms in society, government support, and community development. This study recommends that in order to maximize a clear vision for the aisle community working group, the government should carry out legality regarding the aisle community structure.


2012 ◽  
Vol 518-523 ◽  
pp. 5103-5107
Author(s):  
Guo Dong Yan ◽  
Jian Cheng Kang ◽  
Guo Dong Wang ◽  
Hai Lin ◽  
Jiong Zhu ◽  
...  

Many factors contribute to formation of the environmental awareness of the public. The current existing related research mainly focuses on analysis of causality and correlation, with few quantitative research and empirical test. Thus the paper attempts to give a quantitative description of the factors influencing the public environmental awareness in Shanghai through applying structural equation model, and then put forth effective improvement countermeasures to provide theoretic basis for the government to formulate relevant policies. The conclusion show: The economic factor and environmental awareness factor show the strongest correlation, Individual factor has relatively obvious influences on the environmental factors, the year of birth, monthly income per capita, awareness of environmental protection, number of the neighborhood committees, and the number of the parks have great influences on the pubic environmental awareness in Shanghai


2007 ◽  
Author(s):  
Nathan D. Doty ◽  
Brian L. B. Willoughby ◽  
Betty S. Lai ◽  
Neena M. Malik

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