scholarly journals A STUDY ON THE RELATIONSHIP BETWEEN ATTITUDE AND TAX COMPLIANCE: A CASE STUDY OF CIVIL SERVANTS IN SELANGOR

Author(s):  
Noorliana Safian ◽  
Nor Syamaliah Ngah

Tax compliance has not been easy for any government across the globe. The numbers of eligible taxpayers did not comply with their tax obligations annually. There are a number of past researches that prove the association of attitude towards tax compliance behaviour. Having said that, this study interested in examines the influence of taxpayers' attitudes towards their tax compliance behaviour. This quantitative research uses a self-administered questionnaire as its medium of data collection. There are 120 civil servants in Selangor who participated as respondents. The findings of the data revealed a moderate relationship between attitude and tax compliance behaviour.

2021 ◽  
Vol 4 (1) ◽  
pp. 58-74
Author(s):  
Adib Mohd ◽  
Azlizam Aziz ◽  
Siti Suriawati Isa

Sharia compliance hotel has been created to cater to Muslim guests as demand and awareness for Islamic products and services increased. This innovative development can be found in countries where Muslim residents are the majority like Malaysia and Indonesia. However, there is a limited of study on the sharia compliance hotel acceptance among hoteliers particularly in Malaysia. Thus, the main purpose of the study is to examine the factors that contribute to the acceptance of sharia compliance hotel concept implementation among hoteliers. This study focuses on the middle management level employees in 3-5 star hotel situated in the Klang Valley, Malaysia. Drawing from Theory of Planned Behaviour, the specific research objectives are three-fold: 1) to examine the relationship between attitude and sharia compliance hotel acceptance, 2) to investigate the relationship between subjective norm and sharia compliance hotel acceptance, and 3) to examine the relationship between perceived behavioural control and sharia compliance hotel acceptance. The study utilized quantitative research approach to achieve the stated research objectives. For data collection, a self-administered questionnaire was deployed which was developed based on previous studies. For the purpose of the study, the data collection was conducted in fifteen hotels in the Klang Valley that include hotels in Kuala Lumpur, Selangor, Putrajaya and Cyberjaya. The results verified hotelier’s attitude, subjective norms and perceived behavioural control are salient attributes of sharia compliance hotel acceptance in the hotel industry. The research model based on the theory of planned behavior managed to explain more than 60 per cent of the variance in sharia compliance hotel acceptance.


Academia Open ◽  
2021 ◽  
Vol 6 ◽  
Author(s):  
Amaliyah Syabana ◽  
Eko Hardi Ansyah

This research is motivated by the phenomenon of psychological well being experienced by students. The purpose of this study was to determine the relationship between body image and psychological well being in students of SMA Muhammadiyah 4 Porong. This research is a quantitative research with correlational quantitative method. The population in this study were all students of SMA Muhamadiyah 4 Porong, totaling 62 students. The sample in this study amounted to 62 students with saturated sampling technique. In the data collection technique, the researcher uses a psychological scale, this type of data collection uses a Likert scale in the form of a body image scale (ɑ = 0.797) and a psychological well being scale (ɑ = 0.948). The data analysis technique used Pearson's product-moment correlation with the help of SPSS 22.0. The results of the data analysis of this study indicate that the correlation coefficient (rxy) is 0.246 with a significance of 0.027 <0.05, which means that there is a significant positive relationship between body image and psychological well being in students of SMA Muhamadiyah 4 Porong. The effect of body image on psychological well being in this study was 6.1%.


2020 ◽  
Vol 3 (2) ◽  
pp. 91-98
Author(s):  
Muhammad Amran Shidik

ABSTRAK Mengetahui hubungan antara motivasi belajar dengan pemahaman konsep fisika peserta didik MAN Baraka merupakan tujuan dilakukannya penelitian ini. Penelitian ini termasuk dalam penelitian korelasi produk momen, dimana ada dua variabel yang ingin dikatahui hubungan dan arah hubungannya, serta menggunakan pendekatan kuantitatif. Subjek dari penelitian ini adalah seluruh kelas X MIA MAN Baraka dengan total 121 orang peserta didik. Pengumpulan data menggunakan dua jenis instrument yakni instumen non-tes dan tes masing-masing untuk mengetahui motivasi belajar dengan jumlah 37 pernyataan, setiap pernyataan memiliki 5 pilihan jawaban dan pemahaman konsep fisika peserta didik dengan jumlah butir soal 26 yang setiap nomornya memiliki lima alternatif jawaban. Dengan menggunakan analisis korelasi produk momen diperoleh hasil penelitian yaitu nilai signifikansi 0,008 < 0,05 yang berarti Ho ditolak dan Ha diterima. Dari hasil penelitian ini dapat disimpulkan bahwa ada hubungan antara motivasi belajar dengan pemahaman konsep fisika peserta didik MAN Baraka dengan arah korelasinya adalah positif. Dengan ini, guru-guru ketika akan melakukan pembelajaran, baiknya memberikan motivasi terlebih dahulu kepada peserta didik agar mereka termotivasi. Ketika pererta didik sudah termotivasi, maka peserta didik akan bersemangat dan memungkinkan mereka untuk mudah dalam memahami konsep-konsep pelajaran sehingga akan memperoleh hasil belajar yang lebih baik. Kata  kunci: motivasi, belajar, pemahaman, konsep, fisika ABSTRACT Knowing the relationship between learning motivation and understanding students' MAN Baraka concepts is the aim of this study. This research was included in product-moment research, where there were two variables that wanted to know the relationship and direction needed, and used quantitative research. The subjects of this study were all students of class X MIA MAN Baraka with a total of 121 students. Data collection used two types of instruments namely non-test and each test to determine learning motivation with a total of 37 answers, each of which had 5 answer choices and students' understanding of concepts with a total of 26 items, each of which had five alternative answers. By using product evaluation analysis when the results of significance 0.008 <0.05 which mean that Ho was rejected and Ha was accepted. From the results of this study, it can be concluded that there is a relationship between learning and learning with the understanding of MAN Baraka students' concepts and the direction of correlation is positive. With this, the teacher when going to learn, it is better to provide motivation in advance to students so that they are motivated. When students are motivated, students will be excited and allow them to easily understand the concepts of the lesson so that they will get better learning outcomes. Keywords: motivation, learning, understanding, concepts, physics


2020 ◽  
Vol 6 (3) ◽  
pp. 381-394
Author(s):  
Riswanto Riswanto ◽  
Lukman Hakim ◽  
Haerana Haerana

ABSTRACTThe purpose of this study was to determine taxpayer compliance, increase in tax revenue  and the effect of taxpayer compliance on the increase in motor vehicle tax revenue at Samsat Office of  Mamuju Regency. This study used quantitative. The number of samples was 99 taxpayers registered at Samsat Office of  Mamuju Regenc. Data collection techniques were observation, questionnaires  and documentation. The type of research used quantitative research. The results showed that there was a direct effect of taxpayer compliance on the increase in motor vehicle tax revenue at the Samsat Office of Mamuju Regency. Based on the results of the study showed that there was a positive and significant relationship so there was an effect of tax compliance (x) on an increase in motor vehicle tax revenue (y) in the Samsat Office of Mamuju Regency by 54.9% and the remaining 45.1% was influenced by other variables not examined in this research. From the results of this study known that there were still several important indicators that still needed more attention to increase tax revenue in Mamuju Regency.Keywords: Taxpayer compliance, Increased tax revenue


2019 ◽  
Vol 8 (2) ◽  
pp. 1
Author(s):  
Pebriza Armayeni ◽  
Yos Sudarman

AbstractThis research aims to explain the correlation of  learning motivation with the students’ learning outcome of the dance art in class X MAN 3 Padang. The problem of research was the difference of students’motivation in the class X MAN 3 Padang which were influenced by the teacher, materials, methods, media, and evaluation of the lesson. This research was quantitative research with correlational  methods. Correlational  research is a study tha measures the relationship between X dan Y variables. The research samples were 25 students of the class X-1 MAN 3 Padang. The instruments of the research were a questionnaire and a testof learning outcomes. The data were collected through interviews and observation as secondary data collection techniques. The results showed that there was a significant correlation between learning motivation and students’ learning outcomes at the dance subject at the MAN 3 Padang. It was proven by rxy value =0.759 which was higher than the rtable. 0.459. Thus,it has shown that the correlation between the two variables was significant. By proving this hypothesis, the learning motivation was demonstrated by attention, understanding diligence and confidence. The students’ learning outcome is improved when they are highly motivated to learn.Keyword: motivation, student learning results, dance lessons


Author(s):  
Zakiah Mohamad Ashari ◽  
Alifa Aliya Ngadiman ◽  
Nurul Farhana Zainudin ◽  
Nurul Farhana Jumaat

<p class="0abstract">Gadgets nowdays become one of the most important necessities in human life. The use of gadgets is not only becomes a widespread among adults, but the younger generation also being exposed to this diverse technology gadgets. The gadgets usage among younger generation contributes to the numerous impacts on their socio-emotional development whether in negative or positive ways. Therefore, this study aims to investigate the relationship between knowledge and attitude, towards technology gadget usage and the students' socio-emotions development at Tiram, Johor. This study was conducted using quantitative research design and the questionnaires were distributed to 260 students in three schools around the Tiram zone for data collection purpose. Data were analysed using descriptive statistics and Pearson correlation inference statistics to identify the relationship between the two variables. The results of the analysis showed that there was a significant relationship between knowledge and attitudes, towards the gadget usage among students and their socio-emotion’s development. The findings of this study indicate that the students' knowledge and attitude towards the gadgets have a relationship with the students' socio-emotions. Therefore, this study is important in providing information especially to the schools, parents and students in order to figure out the appropriate alternative on using the gadgets more effectively.<strong></strong></p>


Author(s):  
Axel Haunschild ◽  
Doris Ruth Eikhof

In contrast to result-driven publications in which the academic narrative constructs the process of data analysis and the conceptual framework as purposefully designed and inevitably leading to the findings, this article will take a closer look at the concrete development of interpretative schemes and the openness of this process. We will do so by referring to an extensive empirical study of the German theatrical employment system. Following the course of our research project, the article will explicate and discuss (1) the decision for conducting qualitative rather than quantitative research, (2) the identification and definition of ‘what is the case’ and how this decision was influenced by ongoing data interpretation and changing and new theoretical inputs, and (3) the question of the generalisability of our findings. The main focus of the article, however, will be to explore the relationship between data and theory. We hope to encourage researchers to creatively use the inherent openness of data interpretation, and we argue that the freedom of qualitative research can only be used in a productive way if methodological decisions and data interpretations are driven by theoretical reasoning.


2020 ◽  
Vol 5 (1) ◽  
pp. 1-6
Author(s):  
Ayu Puteri Nur Perdani

Antenatal care is one form of health services for pregnant women which if done regularly can reduce both maternal and infant mortality rates, by conducting regular antenatal care it is expected that pregnant women and fetuses can be monitored for their development by health workers. This study aims to determine the relationship of regular antenatal care in third trimester pregnant women with the incidence of Pre-eclampsia in Banjarsengon Health Center, Jember Regency. This study uses a quantitative research design with a cross-sectional approach. Respondents in this study were 20 people with purposive sampling data collection techniques. Data were analyzed using exact fisher. The results of this study found that there is a relationship between regular Antenatal care in Trimester III pregnant women with the incidence of Pre-Eclampsia.


Author(s):  
Jessica Ratna Subandi ◽  
Sautma Ronni Basana

This study aims to prove the effect of salience and disposition on investors' investment decisions in Surabaya. In addition, this study also seeks to see the effect of salience and disposition effect on investment decisions with the type of investor as a moderating variable. This type of research is quantitative research with associative methods and primary data sources. The data collection technique used a questionnaire. The data that has been collected is then processed using Partial Least Squares (PLS). The results showed that the salience and disposition effect had a significant influence on investment decisions. In addition, the types of investors weaken the relationship between the salience and disposition effect on investment decisions.


2021 ◽  
Vol 17 (2) ◽  
pp. 145
Author(s):  
Eva Rahmayani ◽  
Husni Husni ◽  
Daryaman Daryaman

This study aims to determine the relationship between learning discipline and student learning motivation in Fiqh subjects in class IX MTs Al-Iqna, Cisaga District, Ciamis Regency. This research method is quantitative research, in data collection techniques using a questionnaire for data collection. The results of the study, the students' learning discipline in class IX MTs Al-Iqna Cisaga was classified as moderate, because the average obtained was 65.83. This figure if classified into the research scale is classified as moderate, because it is in the range of r scores 62.22 - 69.42. And student learning motivation in the class IX fiqh subject is classified as moderate, because the average obtained is 64.37. This figure if classified into the research scale is classified as moderate, because it is in the range of scores of 61.78 - 66.92. Thus there is a relationship between learning discipline and student learning motivation in class IX Fiqh subjects, because based on the results of comparing t count with t table, the value of the Coefficient table (a) is obtained by the value of t count is 3,965, while t table is 2,048 When compared to t count> t table (3,965> 2,048), then Ho is rejected. Thus, it can be concluded that there is a significant influence between learning discipline on student learning motivation in class IX fiqh subjects. This is 36.0% change in learning motivation variable explained by changes in learning discipline variables. This means that there are still other factors as large as 64.0% that influence it.


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