scholarly journals THE EFFECT OF AWARENESS, MORALITY, TAX CULTURE, AND DISTRIBUTIVE JUSTICE ON THE TAXPAYER COMPLIANCE

ACCRUALS ◽  
2021 ◽  
Vol 5 (01) ◽  
pp. 112-129
Author(s):  
Ina Nurlela ◽  
Asep Kurniawan ◽  
Indah Umiyati

This study aims to determine the effect of awareness, morality, tax culture and distributive justice on the taxpayer compliance partially and simultaneously. The data used in this study are primary data by distributing questionnaires. The method used in sampling is a non probability sampling method with incidental sampling technique and the number of samples in this study amounted to 107 respondents consisting of perpetrator Small and Medium Enterprise (SMEs). The data is processed using the classical assumption test method, multiple linear regression analysis, t test, and F test. The results showed that partially (t test), the variable understanding of morality and tax culture had a positive effect on the taxpayer compliance of Small and Medium Enterprise (SMEs). While the variable awareness and distributive justice did not affect the taxpayer compliance of Small and Medium Enterprise (SMEs). Simultaneous results (F test) show that awareness, morality, tax culture and distributive justice on the taxpayer compliance.

2018 ◽  
Vol 10 (2) ◽  
pp. 182
Author(s):  
Syardiansah Syardiansah ◽  
Afriadi Afriadi ◽  
Muhammad Nur Daud

This study aims to determine the effect of emotional Quotient and spiritual Quotient on employee performance at PDAM Tirta Peusada, East Aceh Regency. The number of samples in this study is 65 respondents using non-probability sampling technique that is saturated sampling. Data analysis method used is multiple linear regression analysis, t test, F test, and analysis of the coefficient of determination. The regression equation obtained is K = 2.138 + 0.442X1 + 0.218X2. The results of this study explain that emotional Quotient and spiritual Quotient have a significant effect on employee performance at PDAM Tirta Peusada, East Aceh District, where from the results of the t test, the value of t sig is obtained. emotional Quotient variable is 0.018 <0.05, and spiritual Quotient variable is 0.033 <0.05. Emotional Quotient and spiritual Quotient simultaneously have a significant effect on employee performance at PDAM Tirta Peusada, East Aceh Regency, where the F test results obtained t sig values. 0.011 <0.05. From the analysis of the coefficient of determination, it is known that emotional Quotient and spiritual Quotient affect employee performance at PDAM Tirta Peusada Aceh Timur by 47.2%, while the remaining 52.8% is influenced by other variables outside this research model.


KEUNIS ◽  
2020 ◽  
Vol 8 (1) ◽  
pp. 35
Author(s):  
Dhiah Fitriyani ◽  
Aris Sunindyo ◽  
Moh. Muslikh

<p><em>This research aims to identify factors - factors the quality of service that consists of tangible, reliability, responsiveness, assurance, empathy to customer satisfaction PT. Bank Pembangunan Daerah Jawa Tengah Branch Office of Kudus. </em></p><p><em>The population of this research is all of the customers at PT. Bank Pembangunan Daerah Jawa Tengah Branch Office of Kudus. The sampling technique uses the Accidental Sampling Method amounting to 100 customers. The data used in this research is the primary data obtained through the distribution of questionnaires. The data analysis model uses the Multiple Linear Regression Analysis Model. Meanwhile, data analysis techniques use the Statistical F Test, Coefficient of Determination (R2), and statistical t-Test.</em></p><em>The results of t test are obtained the effect of variable responsiveness, assurance and empathy that significantly influence customer satisfaction of PT Bank Pembangunan Daerah Jawa Tengah Kudus Branch Office. Meanwhile reliability and tangible have no significant effect. In F test, it is found that the dimension of ATM Service quality tangible, reliability, responsiveness, assurance, and empathy simultaneously have significant effect on the satisfaction of customers</em> of <em>the Central Java Regional Development Bank of the Branch Office</em>


2020 ◽  
Vol 1 (1) ◽  
pp. 59-70
Author(s):  
Ellisyah Mindari

Purpose. Formulations of the problem in this research is there any influence leadership style and discipline to employee performance. Design/methodology.  This research was associative. The location of this study addressed at Jalan Sudirman No. 01 KM. 10 Village Cambai District of Cambai Prabumulih zip code 31141. The sample in this study as many as 50 people, with saturated Sampling analysis techniques. The data used are primary data. Data were collected through questionnaires. Analysis of the data used is the qualitative and quantitative analysis. Techniques using multiple linear regression analysis, F test (simultaneous) and t test (partial). Finding. Results of the testing that has been done from this study indicate that the multiple linear regression calculation results obtained Y = 1.881 + 0,391X1 + 0,354X2, for the F test obtained Fhitung (9.175)> F table (3.20), meaning that there is influence leadership style and discipline work on employee performance SDOs Cambai Prabumulih, for the t test of leadership style variable (X1) obtained t (4.333)> t table (2.011), meaning that the leadership style partially influence on employee performance. T test variable work discipline (X2) obtained t (2.545)> t table (2.011), meaning that the work discipline partially influence on employee performance.  


2020 ◽  
Vol 11 (01) ◽  
pp. 32-45
Author(s):  
Diana Diana ◽  
Nanda Harry Mardika

The development of business today is characterized by increasingly intense competition,to be able compete with other culinary businesses, companies must pay attention to promotions, service quality and customer satisfaction. Attractive promotions and good service quality can increase customer satisfaction. The purpose of this study was to determine the existence of a positive and significant effect between promotion variables and service quality on consumer satisfaction at the Restoran Bakso Lapangan Tembak Senayan with a purposive sampling technique, the number of samples in this study amounted to 100 respondents. Data collection method is questionnaire. Data quality in this study uses validity and reliability test, the classic assumption and the influence test in this study using multiple linear regression analysis and coefficient of determination analysis (R2), while the hypothesis testing in this study uses t test and F test using SPSS version 23 software program. The results of the t test and F test, it can be concluded promotion is partially positive and significant effect on customer satisfaction, service quality is partially positive and significant effect on customer satisfaction, as well promotion and service quality as a whole. simultaneous positive and significant effect on consumer satisfaction in the Restoran Bakso Lapangan Tembak Senayan. Keywords: promotion, service quality, customer satisfaction


2020 ◽  
Author(s):  
Muhammad Hendra

The purpose of this study was to examine the Influence of Organizational Culture, Communication, Compensation and Work Disipline on Employee Performance Of Rumah Sakit Umum Daerah (RSUD) Regency Of Mentawai Islands. This research is the census. The data used are primary data by taking a sample of 79 (seventy-nine) respondents. This study uses analysis tools such as validity, reliability test, test multiple linear regression analysis, t test, F test and coefficient determination (R2). Validity and reliability testing done by using one-shot methods to get the result that all the item declared valid and reliable. T test results showed that the Organizational Culture, Communication, Compensation and Work Disipline and significant impact on the performance communication while having a positive effect but no significant effect on performance. F test showed that the Organizational Culture, Communication, Compensation and Work Disipline simultaneously affect performance, the result showed that the coefficient of determination of 0,646 or 64,6 percent, which means that the variability of performance variable that can be explained by the variability of the variable Organizational Culture, Communication, Compensation and Work Disipline 64,6 percent while the remaining 35,4 percent is explained by other variables not included for example, a variable in the regression model of leadership, education and training, work environment and other. The most dominant variable is a organizational culture on the performance of work which can be proved by the greatest regression coefficient is 0,689 compared to other variables


2017 ◽  
Vol 1 (1) ◽  
pp. 91
Author(s):  
Elfiana Sriwulandhari ◽  
Bambang Suratman

This study aims to determine 1) the influence of the parenting patterns on students’ self confidence 2) the influence of Entrepreneurship teachers’s instruction on students’ self confidence and 3) the influence of parenting patterns and Entrepreneurship teachers’ instruction on students’ self confidence at SMK Negeri 5 Surabaya. The population covers 650 students of SMK Negeri 5 Surabaya grade X. Random sampling technique was employed to select 227 students among them. Data were collected by using questionnaires and analyzed by using multiple linear regression analysis. The finding indicates that the partial test (t test) positively confirms the influence of the parents’ parenting on students’ self confidence (3.139; d.f.: 0.002) and that Entrepreneurship teacher’s instruction also significantly affects students’ self confidence (5.227; d.f.: 0.000). Again, on the basis of the F test, the study concludes that parenting patterns and teachers’ instruction simultaneously affect the students’ self confidence (23.910 d.f.: 0.000). Parents are, therefore, advised to apply the appropriate parenting to their children. Also, teachers of SMK Negeri 5 Surabaya are suggested to improve their professionalism in nurturing students’ character so that students will have better self confidence.


2021 ◽  
Vol 6 (1) ◽  
pp. 103-112
Author(s):  
Zenita Afifah Fitriyani

Abstrak.Penelitian ini bertujuan untuk mengetahui pengaruh variabel buying decision (Y) ditinjau dari store atmosphere (X1), price (X2) dan word of mouth (X3) pada toserba Duta Mojokerto. Responden pada penelitian ini adalah konsumen toserba duta dengan teknik pengambilan sampel adalan incidental sampling.  Dengan menggunakan rumus slovin, maka diperoleh sampel penelitian sebesar 124 orang. Teknik analisis data menggunakan uji validitas, uji reliabilitas, uji T (Parsial), uji F (Simultan), uji R² (Determinasi), serta analisis regresi linear berganda. Hasil uji T (Parsial) menunjukkan bahwa variabel X1 dan X2 tidak berpengaruh secara parsial, sedangkan variabel X3 berpengaruh secara parsial terhadap variabel Y. Hasil uji F (Simultan) menunjukkan bahwa variabel X1, X2 dan X3 memiliki pengaruh secara simultan pada variabel Y karena memiliki nilai signifikansi lebih dari 0.05. Besarnya pengaruh terlihat pada uji R² yaitu sejumlah 12%. Kata kunci: store atmosphere, price, word of mouth, buying decision.  Abstract.This study aims to see the variable influence of purchasing decisions (Y) in terms of store atmosphere (X1), price (X2) and word of mouth (X3) at the Duta Mojokerto convenience store. Respondents in this study were consumers of Duta convenience store. the sampling technique using of  incidental sampling. By using the Slovin formula, a sample of 124 people was obtained. The data analysis technique used the validity test, reliability test, T test, F test, R² test, and multiple linear regression analysis. The results of the T test (Partial) show that the variables X1 and X2 do not affect partially, while the X3 variable has a partial effect on variable Y.The results of the F test (Simultaneous) show that variables X1, X2 and X3 have a simultaneous effect on variable Y because they have significance value more than 0.05. The magnitude of the effect can be seen in the R2 test, which is 12%. Keywords: store atmosphere, price, word of mouth, buying decision.


Author(s):  
Syardiansah Syardiansah ◽  
Abdul Latief ◽  
Muhammad Nur Daud ◽  
Windi Windi ◽  
Agung Suharyanto

This study aims to determine the effect of job satisfaction and organizational culture on the performance of employees of The Royal Hotel in East Aceh Regency. The sample used in this study amounted to 42 respondents. The sampling technique used in this study uses a non probability sampling technique that is saturated sampling. The data analysis method uses multiple linear regression analysis, t test, F test, and coefficient of determination analysis. The regression equation produced in this study Y = 2.984 + 0.460X1 + 0.203X2. Job satisfaction has a positive and significant effect on employee performance at The Royal Hotel in East Aceh Regency. This is evidenced from the t test in which the t value of 0.029 <0.05 was obtained. Organizational culture has a positive and significant effect on employee performance at The Royal Hotel in East Aceh Regency. This is evidenced from the t test in which the t-value of 0.035 <0.05 was obtained. Job satisfaction and organizational culture simultaneously have a significant effect on the performance of employees of The Royal Hotel in East Aceh Regency. This is evidenced from the F test where F sig 0.034 <0.05. From the results of the analysis of the coefficient of determination can be explained that job satisfaction and organizational culture affect the performance of employees of The Royal Hotel in East Aceh Regency by 58.6%. While the remaining 41.4% is influenced by other variables not examined in this study.


2020 ◽  
Vol 28 (1) ◽  
pp. 35-50
Author(s):  
Dewi Kusuma Wardani ◽  
Ratih Ranika Putri Utami

This study aims to determine the effect of transparency in financial management of village funds and community empowerment on community welfare in Sidoharjo Village, Tepus District, Gunungkidul Regency. This research method uses quantitative descriptive methods and primary data using questionnaires. This study took a sample of residents who were divided into 11 hamlets in Sidoharjo Village, Tepus District, Gunung kidul Regency. The sampling technique is stratified random sampling. Data collection is done by distributing questionnaires directly to people’s homes, attending social gatherings and routine meetings held by community members. It aims to obtain more data from respondents directly. The number of questionnaires processed was 120 questionnaires. Data were analyzed using multiple linear regression analysis. The results of this study indicate that community empowerment has a positive effect on the welfare of the people of Sidoharjo Village, Tepus District, Gunungkidul Regency, while transparency in financial management of village funds does not affect the welfare of the community in Sidoharjo Village, Tepus District, Gunungkidul Regency.


2018 ◽  
Vol 2 (2) ◽  
pp. 307-316
Author(s):  
Rahayu Saputri ◽  
Nur Rahmah Andayani

  Abstrak   Penelitian pengaruh kepemimpinan dan motivasi kerja bertujuan untuk  untuk menguji pengaruh kepemimpinan dan motivasi kerja terhadap kinerja pegawai baik secara parsial maupun simultan pada PT Cladtek Bi-Metal Manufacturing Batam. Data penelitian dikumpulkan dengan menggunakan metode kuesioner dan analisis data yang digunakan adalah analisis regresi linier berganda menggunakan uji F dan uji T. Pengambilan data dengan menggunakan sensus, sehingga data diambil dari seluruh populasi. Variabel independen terdiri dari kepemimpinan dan motivasi kerja, dan variabel dependennya adalah kinerja pegawai. Penelitian ini dilakukan dengan menguji validitas dan reliabilitas instrument, selanjutnya data dianalisis dan diuji menggunakan Uji F dan Uji t. Hasil penelitian menunjukkan bahwa secara parsial variabel kepemimpinan berpengaruh negatif dan tidak signifikan terhadap kinerja karyawan, dan variabel motivasi kerja berpengaruh positif dan signifikan terhadap kinerja karyawan.  Sedangkan secara simultan variabel kepemimpinan dan variabel motivasi kerja berpengaruh positif dan signifikan terhadap kinerja karyawan. Kata kunci : Kepemimpinan, Motivasi Kerja, Kinerja Pegawai   Abstract   Research influence of leadership and work motivation aims to to test the influence of leadership and work motivation on employee performance either partially or simultaneously at PT Cladtek Bi-Metal Manufacturing Batam. Research data collected by using questionnaire method and data analysis used is multiple linear regression analysis using F test and T test. Intake of data by using census, so that data is taken from entire population. Independent variables consist of leadership and work motivation, and the dependent variable is employee performance. This study was conducted by testing the validity and reliability of the instrument, then the data were analyzed and tested using F Test and T Test. The results showed that the leadership of the influential variables are partially negative and insignificant against the performance of employees, and work motivation variables positive and significant effect on performance of employees.  While simultaneously variable leadership and motivational variables work a positive and significant effect on performance of employees. Keywords: Leadership, Work Motivation, Employee Performance  


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