DOES TAX AWARENESS MODERATE THE RELATIONSHIP OF TAX KNOWLEDGE, SUBJECTIVE AND PERSONAL NORMS TO TAXPAYER COMPLIANCE?

ABSTRACT This study aims to examine tax information dissemination and tax knowledge on tax compliance. The method used in this study is a survey of taxpayers in Batam State Polytechnic. The analytical tool used is Structural Equation Modeling - Partial Least Square (SEM-PLS) using WarpPLS 6.0 software. H2 in this study is supported, tax socialization directly influences the significance of tax compliance P <0.01 with R2 value of 28%. Tax knowledge has an effect on tax compliance with a significance value of P <0.01 with R2 value of 0.27 so that it supports H2. Knowledge of taxation partially mediates the effect of taxation socialization on tax compliance, the form of partial mediation shows that knowledge is not the only mediator of the relationship of socialization to tax compliance but there are other mediators. ABSTRAK Penelitian ini bertujuan untuk menguji sosialisasi perpajakan dan pengetahuan pajak terhadap kepatuhan pajak. Metode yang digunakan pada penelitian ini yaitu survei terhadap wajib pajak di lingkungan Politeknik Negeri Batam. Alat analisis yang digunakan Structural Equation Modelling - Partial Least Square (SEM-PLS) menggunakan software WarpPLS 6.0. H2 pada penelitian ini terdukung, sosialisasi perpajakan berpengaruh secara langsung terhadap kepatuhan pajak signifikansi P<0,01 dengan nilai R2 sebesar 28%. Pengetahuan pajak berpengaruh terhadap kepatuhan pajak nilai signifikansi P<0,01 dengan nilai R2 0,27 sehingga mendukung H2. Pengetahuan perpajakan memediasi secara parsiel pengaruh sosialisasi perpajakan terhadap kepatuhan pajak, bentuk parsiel mediasi menunjukan bahwa pengetahuan bukan satu-satunya pemediasi hubungan sosialisasi terhadap kepatuhan pajak namun terdapat pemediasi lain. JEL Classification: H21, H25

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Sosialisasi Perpajakan dan Pengetahuan Pajak Terhadap Kepatuhan Pajak

Jurnal Riset Akuntansi & Perpajakan (JRAP) ◽

10.35838/jrap.v7i01.1334 ◽

2020 ◽

Vol 7 (01) ◽

pp. 27-34

Author(s):

Riri Zelmiyanti ◽

Diah Amalia

Keyword(s):

Structural Equation ◽

Information Dissemination ◽

Tax Compliance ◽

Jel Classification ◽

Partial Least Square ◽

Least Square ◽

Equation Modeling ◽

Equation Modelling ◽

Relationship Of ◽

The Relationship

ABSTRACT This study aims to examine tax information dissemination and tax knowledge on tax compliance. The method used in this study is a survey of taxpayers in Batam State Polytechnic. The analytical tool used is Structural Equation Modeling - Partial Least Square (SEM-PLS) using WarpPLS 6.0 software. H2 in this study is supported, tax socialization directly influences the significance of tax compliance P <0.01 with R2 value of 28%. Tax knowledge has an effect on tax compliance with a significance value of P <0.01 with R2 value of 0.27 so that it supports H2. Knowledge of taxation partially mediates the effect of taxation socialization on tax compliance, the form of partial mediation shows that knowledge is not the only mediator of the relationship of socialization to tax compliance but there are other mediators. ABSTRAK Penelitian ini bertujuan untuk menguji sosialisasi perpajakan dan pengetahuan pajak terhadap kepatuhan pajak. Metode yang digunakan pada penelitian ini yaitu survei terhadap wajib pajak di lingkungan Politeknik Negeri Batam. Alat analisis yang digunakan Structural Equation Modelling - Partial Least Square (SEM-PLS) menggunakan software WarpPLS 6.0. H2 pada penelitian ini terdukung, sosialisasi perpajakan berpengaruh secara langsung terhadap kepatuhan pajak signifikansi P<0,01 dengan nilai R2 sebesar 28%. Pengetahuan pajak berpengaruh terhadap kepatuhan pajak nilai signifikansi P<0,01 dengan nilai R2 0,27 sehingga mendukung H2. Pengetahuan perpajakan memediasi secara parsiel pengaruh sosialisasi perpajakan terhadap kepatuhan pajak, bentuk parsiel mediasi menunjukan bahwa pengetahuan bukan satu-satunya pemediasi hubungan sosialisasi terhadap kepatuhan pajak namun terdapat pemediasi lain. JEL Classification: H21, H25

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Strategy and structure of the hotel industry in Malaysia

Social and Management Research Journal ◽

10.24191/smrj.v4i1.5129 ◽

2007 ◽

Vol 4 (1) ◽

pp. 97

Author(s):

Salleh Mohd Radzi ◽

Mohamed Amran ◽

Abdul Razak Aziz ◽

Azlan Supardi

Keyword(s):

Structural Equation Modeling ◽

Analysis Of Variance ◽

Structural Equation ◽

Hotel Industry ◽

Strategic Orientation ◽

Equation Modeling ◽

Major Purpose ◽

Strategy And Structure ◽

Relationship Of ◽

The Relationship

The major purpose ofthis study was to examine the relationship of strategy and structure. Porter s(/980) strategic typology was utilized to classify hotel firms by strategic orientation; and, an analysis of variance was performed to determine the differences in their performance. Structural Equation Modeling was used to confirm the factors underlying the strategy and structure constructs.

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FEATURE,NILAI, KEPUASAN DAN LOYALITAS PELANGAN

Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT ◽

10.36226/jrmb.v2i1.28 ◽

2017 ◽

Vol 2 (1) ◽

pp. 45-52

Author(s):

Iha Haryani Hatta

Keyword(s):

Structural Equation Modeling ◽

Customer Satisfaction ◽

Customer Loyalty ◽

Significant Influence ◽

Customer Value ◽

Structural Equation ◽

Equation Modeling ◽

Relationship Of ◽

The Relationship ◽

Customer Satisfaction And Loyalty

The aim of this study was to determine the relationship of the features of the value, satisfaction, and customer loyalty; the effect on the value of customer satisfaction and loyalty; influence of satisfaction on customer loyalty. A total of 200 merchant PT. BANK XYZ as respondents was selected randomly. Analyses were performed using structural equation modeling (SEM). The analysis showed that the feature has a significant influence on customer value, but not for customer satisfaction and loyalty. The values has a significant influence on satisfaction, but not on customer loyalty. Satisfaction has a significant influence on customer loyalty. Discussion and conclusions described in the article. Keywords: features of the value, satisfaction, customer loyalty

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Perceived discrimination and psychological distress among immigrants to Canada: The mediating role of bicultural identity orientations

Group Processes & Intergroup Relations ◽

10.1177/1368430221990082 ◽

2021 ◽

pp. 136843022199008

Author(s):

Mustafa Firat ◽

Kimberly A. Noels

Keyword(s):

Psychological Distress ◽

Undergraduate Students ◽

Structural Equation ◽

Perceived Discrimination ◽

The Other ◽

Equation Modeling ◽

Bicultural Identity ◽

Cross Sectional ◽

Mediating Role ◽

The Relationship

Bicultural identity orientations have rarely been examined in relation to both perceived discrimination and psychological distress. Furthermore, these constructs have usually been studied in isolation, but their intersection is essential for understanding intercultural relations in multicultural societies. Using cross-sectional data from 1,143 Canadian undergraduate students from immigrant families, this study explored the relationship between perceived discrimination and psychological distress, and how bicultural identity orientations might mediate this relationship. The structural equation modeling results indicated that perceived discrimination was associated with higher levels of psychological distress and hybrid, monocultural, alternating, and conflicted orientations, but lower levels of complementary orientation. Alternating and conflicted orientations were related to higher psychological distress, whereas the other orientations were not. Alternating and conflicted orientations mediated the relationship between perceived discrimination and psychological distress, whereas the other orientations did not. The findings are discussed in light of theories on identity integration, rejection–identification, and acculturation.

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The Relationship of CSR Communication on Social Media with Consumer Purchase Intention and Brand Admiration

Journal of theoretical and applied electronic commerce research ◽

10.3390/jtaer16050068 ◽

2021 ◽

Vol 16 (5) ◽

pp. 1217-1230

Author(s):

Shuchi Gupta ◽

Nishad Nawaz ◽

Adel Abdulmhsen Alfalah ◽

Rana Tahir Naveed ◽

Saqib Muneer ◽

...

Keyword(s):

Social Media ◽

Purchase Intention ◽

Structural Equation ◽

Mediating Effect ◽

Equation Modeling ◽

Csr Communication ◽

Consumer Purchase Intention ◽

Relationship Of ◽

The Impact ◽

The Relationship

With the advent of the Internet and other digital technologies, contemporary businesses from all sectors are using social media for communication with consumers to engage them meaningfully with a brand. However, the use of social media for corporate social responsibility (CSR) communication is relatively new to the existing literature. Likewise, the impact of CSR communication through social media (CSR-S) on consumer emotions and behavior is, to date, underexplored. To address this, the present research aims to test the relationship of CSR-S on brand admiration and consumer purchase intention. The study proposes a direct relationship between CSR-S and purchase intention with a mediating effect of brand admiration. The data were collected from the banking consumers of Pakistan through a self-administered questionnaire. The authors distributed 800 questionnaires and received 463 questionnaires useful for data analysis, so the present research study response rate was around 59%. The data were analyzed using the structural equation modeling (SEM) technique in AMOS. The results revealed that CSR-S is positively related to purchase intention (β = 0.233). The results further showed that brand admiration partially mediates this relationship (β = 0.079). The survey respondents confirmed that their bank’s CSR communication helps enhance their purchase likelihood and their feelings of admiration for their bank. These findings will help policymakers at banking institutions better understand the importance of CSR communication on different social media platforms to achieve consumer-related outcomes.

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Leaders’ Image Concerns Is Moderator to Interfere with Leader Career Role and Leader Impression Management

International Journal of Business and Management ◽

10.5539/ijbm.v11n5p121 ◽

2016 ◽

Vol 11 (5) ◽

pp. 121

Author(s):

Mei-Mei Lin

Keyword(s):

Structural Equation Modeling ◽

Impression Management ◽

Structural Equation ◽

Skill Training ◽

Equation Modeling ◽

Management Problem ◽

Personal Character ◽

The World ◽

Relationship Of ◽

The Relationship

There is no same image who displayed out in the world because Leader career roles developed always leans on personal character, but it could describe as each person trend to play some a particular role. However the career role developed by nature and environment, impression management upon nurture education and skill training meanwhile involve with final result so that this work supposes career role would significant influence impression management. Hence image could be control if who would like to mold into a particular image on purpose for achievement. In addition to leaders in organization always have more pressure than employees whether performance or profit especial in such economic hardship. So that this work assumes leader career role significant affect to leader impression management and leaders’ image concerns is moderator to interfere with the relationship of these two aspects. At last this work assays hypotheses successful via structural equation modeling. According to the result, this work looks forward to make industries to clear up management problem and digs out more potential crises.

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Human Resource Management Of Bureaucracy In Indonesia: Is It True That Job Satisfaction Increases Employee Performance ?

Psychology and Education Journal ◽

10.17762/pae.v58i1.1263 ◽

2021 ◽

Vol 58 (1) ◽

pp. 3218-3231

Author(s):

Meimoon Ibrahim, Ilyas Lamuda

Keyword(s):

Job Satisfaction ◽

Leadership Style ◽

Structural Equation ◽

Employee Performance ◽

Provincial Government ◽

Equation Modeling ◽

Critical Ratio ◽

Relationship Of ◽

Analytical Tools ◽

The Relationship

Objective: This study aims to analyze how the effect of leadership variables on employee performance with job satisfaction as intervening in the provincial government of Gorontalo-Indonesia. Methods: The approach used is explanatory research, pattern of research that seeks to explain the relationship of variables referred so that the relationship of these variables can be tested with a quantitative approach and hypothesis testing used is the method of Structural Equation Modeling, with analytical tools of Loading Factor and Critical Ratio which is preceded by a validity test and reliability test. The sample was drawn randomly according to representative samples at the level of the position group as many as 5% employee population of the Provincial it. Results ;The results of the study show that leadership style has a positive and significant influence on job satisfaction and leadership style has an effect on employees' performance, but job satisfaction has negative and non-significant effect on employee performance. Conclusion; Expected that this research could also be developed in other fields or a wider scope and not only because each region has different characteristics. So it is recommended that policy makers as bureaucratic managers to pay more attention to job satisfaction factors in order to further improve employee performance.

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Hubungan Pengetahuan, Sikap dan Intensi Perilaku Pengelolaan Sampah Berkelanjutan Pada Siswa Sekolah Dasar di Kota Padang

Dinamika Lingkungan Indonesia ◽

10.31258/dli.2.2.p.100-107 ◽

2015 ◽

Vol 2 (2) ◽

pp. 100

Author(s):

Aria Gusti ◽

B Isyandi ◽

Syaiful Bahri ◽

Dedi Afandi

Keyword(s):

Structural Equation Modeling ◽

Waste Management ◽

Behavioral Intention ◽

Structural Equation ◽

Equation Modeling ◽

Sustainable Waste Management ◽

Knowledge And Attitudes ◽

West Sumatra ◽

Relationship Of ◽

The Relationship

This studi examined the behavioral intention of sustainable waste management inelementary school student using the framework of Theory of Planned Behavior. The objectiveof this study was to know the relationship of knowledge, attitude, and the behavioral intentionof sustainable waste management. Population and sample in this study were elementaryschool students in the Padang City, West Sumatra. The data collected for this study wereanalyzed using Structural Equation Modeling (SEM). The results of this study stated that theknowledge about sustainable waste management has a significant relationship with attitudestowards sustainable waste management. Knowledge and attitudes towards sustainable wastemanagement had a significant association with the behavioral intention of sustainable wastemanagement. These findings have important implications for the school as well as for policymakers.

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A RELAÇÃO DA PREOCUPAÇÃO AMBIENTAL COM O CONSUMO DE PRODUTOS VERDES NO VAREJO

RACE - Revista de Administração Contabilidade e Economia ◽

10.18593/race.v15i3.9621 ◽

2016 ◽

Vol 15 (3) ◽

pp. 821 ◽

Cited By ~ 1

Author(s):

Sergio Silva Braga Junior ◽

Edgard Monforte Merlo ◽

Dirceu Da Silva

Keyword(s):

Purchase Intention ◽

Structural Equation ◽

Quantitative Research ◽

Environmental Concern ◽

Equation Modeling ◽

Purchase Intent ◽

Green Products ◽

Green Consumption ◽

Relationship Of ◽

The Relationship

O objetivo com a presente pesquisa foi avaliar a relação da preocupação ambiental do consumidor com sua efetiva declaração de compra de produtos verdes no varejo. Orientado por uma linha de pesquisa que busca explicar o fato de o comportamento ter como precedente a intenção e não a atitude, foi avaliado se a preocupação dos consumidores com o meio ambiente está sendo convertidas em intenção de compra e posterior declaração de compra. O problema que orientou a pesquisa pode ser expresso pela seguinte questão: a preocupação ambiental está relacionada com a intenção de compra para se tornar compra declarada de produtos verdes no varejo? Para responder a essa questão e atender ao objetivo proposto, foi realizada uma pesquisa de natureza quantitativa por meio de um survey com 1.233 consumidores reais de quatro capitais brasileiras, avaliando-se a percepção que eles possuem de si mesmos e dos outros. A análise de dados foi feita utilizando-se a modelagem de equações estruturais por meio do software SmartPLS 3.0. Os resultados indicam que os consumidores pesquisados não demonstram relacionar diretamente sua preocupação ambiental com a compra declarada de produtos verdes, que revelou ser formada pela intenção de compra. Isso foi observado nas duas condições, quando os consumidores responderam sobre a sua percepção e sobre a dos outros (sociedade).Palavras-chave: Consumo verde. Preocupação ambiental. Varejo. Comportamento do consumidor. The relationship of environmental concern with green products consumer in retail Abstract The purpose with this research was to evaluate the environmental consumer concern with their actual purchase statement for green products in retail. Guided by a line of research that seeks to explain the fact that the behavior has as a precedent the intention and not the attitude was assessed to consumer concern about the environment and these are converted into purchase intent and purchase later statement. The problem oriented research can be expressed by the following question: Environmental concern is related to the purchase intention to become declared purchase of green products at retail? To resolve this matter and meet the proposed objective, a quantitative research through a survey with the 1233 actual consumers of four brazilian capitals assessing his perception as an individual was carried out and as he watches others. Data analysis was performed using the structural equation modeling through SmartPLS 3.0 software. The results indicate that consumers surveyed do not demonstrate directly relate their environmental concerns with the purchase declared for green products, which were shown to be formed by purchase intent. This perception takes place in the two conditions, when they respond on their perception and when they answer about how he observes others (society).Keywords: Green consumption. Environmental concern. Retail. Consumer behavior.

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