scholarly journals PENGARUH PELAYANAN, SANKSI, DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA MERAUKE

2015 ◽  
Vol 6 (1) ◽  
pp. 29-43
Author(s):  
Dina Fitri Septarini

This study aims to obtain empirical evidence about the effect of tax service, tax penalty, and taxpayers’ awareness on  taxpayers’ compliance. The population included individual taxpayers registered in the Tax Service Office of Merauke. The primary data were collected in a survey method by giving questionnaires to 187 respondents; and the sample were selected by using simple random sampling. The data were then analysed by using multiple linear regression method with SPSS program. The results revealed that all variables in the hypothesis testing have positive parameter coefficient. The effect of  tax service, tax penalty, and taxpayers’ awareness on taxpayers’ compliance are significant, as all t-statistic value are greater than t-table 1.653 at a significance level of 5%.

2020 ◽  
Vol 11 (1) ◽  
pp. 83-97
Author(s):  
Ephivania Eunike Foenay ◽  
Rolland E Fanggidae ◽  
Wehelmina Mariana Ndoen

This study aims to determine the influence of reward on job satisfaction in PDAM Tirta Lontar,Kupang Regency. The method used in this study is a survey method with a quantitative approach.The sample in this study was taken using simple random sampling technique with Slovin method bytaking 67 respondents from the entire population. Primary data obtained by questionnaire filleddirectly by the respondent. The results of this study indicate that the reward is positive and significantwith a coefficient of 1.095 and a significance level of 0.000 < 0.05. Keywords: Job Satisfaction, Reward


2018 ◽  
Vol 6 (6) ◽  
pp. 322-334
Author(s):  
Amrozi ◽  
Zarah Puspitaningtyas ◽  
Djoko Poernomo

This study is to examine the influence of leadership, job satisfaction and organizational commitment on employee performance. Population in this research was the entire employees of Rumah Sakit Umum Daerah (RSUD) Besuki, Situbondo, Indonesia which was about 295 peoples. Then, the researcher applied probability random sampling technique to select 170 respondents as the sampling. The researcher analyzed the data by applying multiple linear regression method. The result shows that leadership and job satisfaction contribute positive and significant effect on employee performance, while organizational commitment has no effect on employee performance.


2014 ◽  
Vol 5 (1) ◽  
pp. 158
Author(s):  
Tinjung Desy Nursanti ◽  
Aida Dwi Anissa

Study aims to determine and obtain a clear picture of supportive supervisor, empowerment, and organizational citizenship behavior; and to determine the impact of supportive supervisor and empowerment towards organizational citizenship behavior of employees in PT Setia Makmur Cemerlang. Research used explanatory survey method, while the sample was taken from employees of the company. Research instrument (questionnaires) was used as primary data collection to explain the causal relationship between supportive supervisor and empowerment on organizational citizenship behavior of employees in PT Setia Makmur Cemerlang. Analysis used simple linear regression and multiple linear regression method. Result of this study shows that there is significant influence between supportive supervisor and empowerment towards organizational citizenship behavior.


2019 ◽  
Vol 7 (6) ◽  
pp. 151-154
Author(s):  
Srividhya ◽  
V.A. Malathy

Environmental pollution is the undesirable change in physical, chemical and biological characteristics of air, land and water. As a result of over-population, rapid industrializations, and other human activities like agriculture and deforestation etc., earth became loaded with diverse pollutants that were released as by-products. The paper is an attempt to identify the awareness on environmental pollution among BEd student teachers. The investigator adopted the survey method to study the awareness on environmental pollution among BEd student teachers. The study is based on primary data which is collected from 300 BEd student teachers in and around Coimbatore district using simple random sampling technique. The findings reveal that there is a difference in the level of awareness on environmental pollution among BEd student teachers.FCASR


2018 ◽  
Vol 3 (1) ◽  
pp. 112-122
Author(s):  
Aqmarina Vaharani Paramaduhita ◽  
Elia Mustikasari

Purpose The purpose of this paper is to determine what factors may affect taxpayer (TP) compliance. Design/methodology/approach This research uses five independent variables such as income, TP’s perception on tax penalties, law and enforcement, fair tax treatment and the use of tax money in a transparent and accountable way. The dependent variable is the compliance of individual TPs non-employees. The data used are primary data obtained from questionnaires on KPP Surabaya Rungkut and processed using a multiple linear regression method with SPSS 21.0 Software for Windows. Findings The results show that partially income does not affect the compliance of individual TP non-employees; however, four other independent variables on the TP’s perception of penalties, law enforcement, tax treatment and the use of tax money simultaneously had a positive effect. Originality/value All independent variables had a positive effect on compliance by individual TP non-employees on KPP Surabaya Rungkut.


Author(s):  
Rita L. Bubun ◽  
Domu Simbolon ◽  
Tri Wiji Nurani ◽  
Sugeng H. Wisudo

<p>ABSTRACT<br />The Interaction biology of species in the fishing ground caused by displacement energy from one species to another species and create the structure of patterns trophic level. The objectives of this studi are to determine structure of trophic level and composition of dominant spesies in fishing ground by light fishing in waters of the east Southeast Sulawesi. The research method is survey method. Primary data are using simple random sampling of the fish entrails composition of the purse seine and “bagan apung” unit. Analysis of data using analysis trophic level to determine the patterns of trophic level in the fishing ground by using light fishing and descriptive analysis to determine the composition of species based on trophic level. The result showed: (i) The patterns of trophic level in waters of the east Southeast Sulawesi are (I) phytoplankton; (II) zooplankton; (III) shrimp and squid in TL 3,2; (IV) small pelagic fish in TL 3,7; predatory fish in TL 4.2 up; (ii) Composition of dominant spesies in the purse seine is 60% to consumer groups 5 inTL 4,2 up and bagan apung is 66% consumer groups 4 in TL 3,7.</p><p><br />Key words: fishing ground, light fishing, trophic level</p><p>-------</p><p>ABSTRAK</p><p>Interaksi biologi antarspesies di daerah penangkapan ikan disebabkan adanya proses pemangsaan antara satu spesies dengan spesies lainnya yang membentuk struktur dalam tropik level. Tujuan penelitian menentukan pola tropik level dan komposisi spesies dominan yang terbentuk di daerah penangkapan ikan menggunakan light fishing di perairan bagian timur Sulawesi Tenggara. Metode penelitian adalah metode survei dengan obyek penelitian hasil tangkapan ikan unit penangkapan purse seine dan bagan apung. Pengumpulan data primer melalui observasi dengan pengambilan sampel simple random sampling terhadap jenis ikan hasil tangkapan untuk identifikasi komposisi isi perut. Analisis data menggunakan analisis tropik level untuk menentukan pola tropik level dalam proses pemangsaan antara spesies di daerah penangkapan menggunakan light fishing dan analisis deskriptif untuk menentukan komposisi kelompok konsumen berdasarkan tropik level. Hasil penelitian menunjukkan: (i) Pola tropik level yang terbentuk di perairan bagian timur Sulawesi Tenggara yaitu (I) fitoplankton; (II) zooplankton; (III) udang dan cumi-cumi pada TL 3,2; (IV) ikan pelagis kecil pada TL 3,7; (V) ikan predator pada TL 4,2 atau lebih; (ii) Komposisi spesies pada purse seine 60 % didominasi spesies kelompokkonsumen 5 pada TL 4,2 atau lebih dan bagan apung 66 % didominasi spesies kelompok konsumen pada TL 3,7.</p><p><br />Kata kunci: daerah penangkapan ikan, light fishing, tropik level</p>


2017 ◽  
Vol 5 (3(SE)) ◽  
pp. 13-17
Author(s):  
N. Archana ◽  
K. Somasundaram

Language and life are inter-related. The scope of language is widened with the widening scope of human activity. Today there is no activity, which does not find its expression in terms of language. Listening and reading are passive or receptive skills and speaking and writing are active or productive skills. The paper is an attempt to find to identify the receptive skills in English among B.Ed trainees. The investigator adopted the survey method to study receptive skills of B.Ed trainees. The study is based on primary data which is collected from 300 BEd trainees in and around Coimbatore district using simple random sampling technique. The findings reveal that totally 25% of the selected B.Ed. trainees belong to low level of receptive skill, 46.6% of the selected BEd trainees belong to moderate level of receptive skill, 26.6% of the selected BEd trainees belong to high level of receptive skill. Also it is found that there is no significant difference in receptive among the selected B.Ed trainees based on gender and locality.


2020 ◽  
Vol 5 (1) ◽  
pp. 69-78
Author(s):  
Nurrahmi Utami Tamping ◽  
Syahrir Natsir ◽  
Risnawati Risnawati

The purpose of this study is to analyze and determine the effect of employee compensation, motivation and work discipline variables on PT. Hadji Kalla Branch Palu. The population used in this study is 46 respondents, the entire population is made as respondents (census). Data analysis method used in this research is multiple linear regression method using the help of SPSS for Windows Relase 20.0 program. Hypothesis testing used has a significance level of α = 0.05. The test results obtained that simultaneously compensation, motivation and work discipline affect performance, with the regression equation of Y = α + b1X1 + b2X2 + b3X3 or Y = 2,338 + 0,718 (X1) + 0,164 (X2) + 0,162 (X3) and with the level The coefficient of determination (R2) is 0.679 or 67.9% while the remaining 32.1% is influenced by other variables not observed in this study. Partially with the standard obtained the results of research X1, X2 and X3 have an effect on Y with a significance value of X1 of 0.00, X2 of 0.03 and X3 of 0.00.Tujuan penelitian ini untuk menganalisis dan mengetahui Pengaruh variabel kompensasi, motivasi dan disiplin kerja kinerja karyawan pada PT. Hadji Kalla Cabang Palu. Populasi yang digunakan dalam  penelitian ini  yaitu 46 responden, seluruh populasi dijadikan responden (sensus). Metode analisis data yang digunakan dalam penelitian ini adalah metode regresi linier berganda menggunakan bantuan dari program SPSS for Windows Relase 20,0. Uji hipotesis yang digunakan mempunyai taraf signifikansi α = 0,05. Hasil pengujian diperoleh bahwa secara serempak  kompensasi, motivasi dan disiplin kerja berpengaruh terhadap kinerja, dengan persamaan regresi sebesarY = α + b1X1 + b2X2+ b3X3 atau Y = 2,338 + 0,718(X1)+ 0,164(X2) + 0,162(X3)dan dengan tingkat koefisien determinasi (R2) sebesar 0,679 atau 67,9% sedangkan sisanya 32,1% dipengaruhi oleh variabel lain yang tidak diamati dalam penelitian ini. Secara parsial dengan standar diperoleh hasil penelitian X1, X2  dan X3 berpengaruh terhadap Y dengan nilai  signifikansi X1sebesar 0,00, X2  sebesar 0,03 dan X3 sebesar 0,00.


2019 ◽  
Vol 32 (6) ◽  
pp. 910-926
Author(s):  
Nestor Asiamah ◽  
Henry Kofi Mensah ◽  
Ben Ocra

Purpose The purpose of this paper is to provide an empirical basis for considering in-service training, tenure prolongation and continuing education as methods for enhancing nursing performance. Design/methodology/approach A self-reported questionnaire was used to collect data from 532 nurses, who were selected using the simple random sampling method from ten hospitals in Accra North, Ghana. Confirmatory factor analysis (CFA) was used to test the study’s hypotheses. Findings The resulting model is of good fit at 5 per cent significance level (χ2=1.492, p=0.222), with in-service training found to be the ultimate method for enhancing nursing performance. The fitted CFA model also shows that in-service training is positively associated with education and tenure at 1 per cent significance level (p<0.001). The overall evidence suggests that training, continuing formal education and tenure prolongation are methods for improving nursing performance. Originality/value Apart from its contribution to the literature, this study applies validated primary data to empirically identify key methods for enhancing nursing performance.


Author(s):  
Choirina Nurlaila ◽  
Hadiah Fitriyah

The research has a purpose to determine the effect of the variables (1)E-commerce, (2)the use of accounting information systems and (3)business capital on student decision making for entrepreneurship. The research method uses quantitative. The study used primary data with a questionnaire. Students of the accounting study program at Muhammadiyah Sidoarjo University with as many as 88 respondents were the population in this study. Used purposive sampling technique in determining the sample.assistance software SPSS version 23.0in data processing. In analyzing the data using multiple linear regression method. The results of the study prove that (1)E-commerce and (2)the use of accounting information systems have an influence on students' decision making for entrepreneurship, while (3)Business capital has no influence on entrepreneurial decisions.


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