scholarly journals Perbedaan Persepsi Generasi X & Y Atas E-Filing

2019 ◽  
Vol 6 (01) ◽  
Author(s):  
Teguh Kurniawan ◽  
Theresia Woro Damayanti
Keyword(s):  
Positive Attitude ◽  
Jel Classification ◽  
Descriptive Statistics ◽  
Primary Data ◽  
Directorate General ◽  
The Government

ABSTRACT E-filing usage as a means of tax obligation fulfillment is a convenient service provided by the government, specifically the Directorate General of Taxes.  But in reality, e-filing usage is not considered optimal, especially at this time when most of the Y generation who can be said to be accustomed and able to use technology have become taxpayers. So, this research aims to analyze the perceptions of Y generation by comparing the perceptions of X generation to e-filing usage as a means of tax obligations fulfillment. This research uses primary data obtained directly from individual taxpayers in Salatiga city who use e-filing. The method of this research are descriptive statistics and Mann Whitney U test.  The research shows that there are differences perception between X and Y generations to e-filing usage as a means of tax obligations fulfillment. Where the most of Y generations is easier, shows their positive attitude and has no difficulty in using e-filing compared to X generations. But both generations show their satisfaction tend to be the same towards the use of e-filing as a means of tax obligation fulfillment. ABSTRAK Penggunaan e-filing sebagai sarana pemenuhan kewajiban perpajakan, merupakan bentuk fasilitas dan kemudahan yang diberikan Pemerintah dalam hal ini Direktorat Jendral Pajak. Namun pada kenyatannya penggunaan e-filing dinilai belum optimal, terlebih pada saat ini sebagian besar Generasi Y yang dapat dikatakan terbiasa dan mampu menggunakan teknologi sudah menjadi Wajib Pajak. Sehingga, penelitian ini bertujuan untuk menganalisis persepsi generasi Y dengan membandingkan persepsi generasi X terhadap penggunaan e-fiing sebagai sarana pemenuhan kewajiban perpajakan. Penelitian ini menggunakan data primer yang diperoleh langsung dari Wajib Pajak orang pribadi di kota Salatiga yang menggunakan e-filing. Desain penelitian yang digunakan ialah statistik deskriptif dan uji beda. Hasil penelitian menunjukkan bahwa terdapat perbedaan persepsi antara generasi X dan Y terhadap penggunaan e-filing sebagai sarana pemenuhan kewajiban. Dimana sebagian besar generasi Y lebih mudah, menunjukkan sikap positif dan tidak mengalami kesulitan dalam menggunakan e-filing dibandingkan dengan generasi X. Namun baik generasi X dan Y menunjukkan kepuasan mereka yang cenderung sama terhadap penggunaan e-filing sebagai sarana pemenuhan kewajiban perpajakan. JEL Classification: M41, F38

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TAX COMPLIANCE TERHADAP PENYAMPAIAN SPT TAHUNAN WAJIB PAJAK ORANG PRIBADI

2019 ◽  
Vol 3 (2) ◽  
pp. 19
Author(s):  
Mela Cyntia Sani ◽  
Khuznatul Zulfa Wafirotin ◽  
Ika Farida Ulfa
Keyword(s):  
Behavioral Control ◽  
Linear Regression Analysis ◽  
Tax Compliance ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Analysis Method ◽  
Online Systems ◽  
Tax Returns ◽  
Directorate General ◽  
The Government

Individual Taxpayers (WPOP) experience problems every year due to difficulties in filling out SPT. The Directorate General of Taxes issued a new policy in providing easy Notification Services (SPT) using online systems namely e-Filling and e-SPT. The policy taken by the government turned out that there were still many obstacles faced by the KPP Pratama Ponorogo Tax Office regarding ponorogo's lack of understanding related to filling out SPT manually or online using e-SPT and e-Felling. So that this certainly can make taxpayers object to the submission of Annual Tax Returns, especially in terms of calculating the tax payable which must be calculated on its own. Data collection is done by using primary data in the form of questionnaires. The samples processed in this study were 100 respondents who were distributed to individual taxpayers registered at KPP Pratama Ponorogo. Data analysis method uses validity test and reliability test, hypothesis testing using multiple linear regression analysis. The results of this study indicate that the awareness of taxpayers, taxpayer intentions, taxpayer attitudes, subjective norms, behavioral control and ease of tax return filling process affect Tax Compliance (tax compliance) submission of Annual Tax Returns. This is because taxpayers know, understand and implement taxation provisions correctly and voluntarily so as to increase taxpayer compliance in fulfilling their obligations and are willing to report taxes with their own awareness.

E-WOM Issues and Challenges

2017 ◽  
pp. 1664-1682
Author(s):  
Dhiraj Jain ◽  
Yuvraj Sharma
Keyword(s):  
Business Strategy ◽  
Positive Attitude ◽  
Business Processes ◽  
Word Of Mouth ◽  
Descriptive Statistics ◽  
Primary Data ◽  
Survey Method ◽  
Electronic Word Of Mouth ◽  
F Test ◽  
Global Era

In the global era, Electronic Word of Mouth (E-WOM) has become an important emerging business strategy in the marketing and consumer environment. Along with the growth of digital connectivity and E-WOM, new ongoing challenges have also emerged for online users, businesses, and services. The chapter mainly aims to look closer upon how Electronic Word of Mouth faced challenges related to social, personal, psychological and human appeal in FMCG sector which influence customers as well as firms. The study used survey method to approach the respondents. The primary data was collected from 250 respondents and descriptive statistics and F-test ANOVA were used to test the significant of the association / non-association between variables. It was found that mostly customers have positive attitude towards E-WOM phenomenon. The study could help the FMCG Company in taking such steps that could make improvements in their business processes and expand their business without spending lot of money.

scholarly journals Market Orientation for Better Accountability of Government-Linked Companies

2019 ◽  
Author(s):  
Jamaliah Said ◽  
Md. Mahmudul Alam ◽  
Nik Herda Nik Abdullah ◽  
Nur Nadiah Zulkarnain
Keyword(s):  
Market Orientation ◽  
Current Level ◽  
Descriptive Statistics ◽  
Primary Data ◽  
Close Attention ◽  
The Status ◽  
Business Functions ◽  
The Government ◽  
Competitive Actions ◽  
Executives And Managers

This study assesses the status of the current level of market orientation among the Government-Linked Companies (GLCs) in Malaysia. This study collected primary data based on a set of questionnaire survey among 134 executives and managers of GLCs in Malaysia. The data were collected based on opinions of the ten factors of market orientation practices by using the five-point Likert scale. The data were analysed using descriptive statistics. On an average, 86.6% of the respondents agreed that they focus on these factors of market orientation. The federal owned GLCs place more emphasis on market orientation than the state owned GLCs. This study suggests improving the practices of market orientation of GLCs in Malaysia by emphasizing on providing close attention to after-sales service, responding rapidly to the threats of competitive actions, regularly discussing the competitors’ strengths and strategies by top management, and freely communicating successful and unsuccessful customer experiences across all business functions. It is suggested that Malaysian GLCs should serious invest in market orientation to deliver higher accountability outcomes.

scholarly journals EFFECT OF MICROFINANCE ON SMALLHOLDER FARMERS’ LIVELIHOOD IN RWANDA: A CASE STUDY OF NYAMAGABE DISTRICT

AGROFOR ◽  
2020 ◽  
Vol 5 (1) ◽  
Author(s):  
Eularie MUTAMULIZA ◽  
Edouard MUSABANGANJI
Keyword(s):  
Propensity Score ◽  
Propensity Score Matching ◽  
Rural Areas ◽  
Nearest Neighbor ◽  
Smallholder Farmers ◽  
Descriptive Statistics ◽  
Primary Data ◽  
Microfinance Institutions ◽  
Nearest Neighbor Matching ◽  
The Government

Microfinance in Rwanda is considered as one of the most crucial mechanisms in the implementation of the Government program to reduce poverty and to increase economic growth. However, despite the effort made by the Government of Rwanda to put in place microfinance institutions in rural areas, little is known about the effects of microfinance on smallholder farmers’ income in Nyamagabe District of Rwanda. This study aimed at examining the contribution of microfinance services to the income of smallholder farmers in Nyamagabe District. Primary data were collected from 240 respondents randomly selected in 3 sectors of Nyamagabe District using structured questionnaires. Data were analyzed using descriptive statistics to describe the socio-economic characteristics of the respondents and Propensity Score Matching was used to assess the effect of microfinance on smallholder farmers’ livelihood. The results from descriptive statistics showing that 117 respondents were participants in microfinance services and 123 were nonparticipants and more men were committed to participate and to access microfinance services than women. Results from Propensity Score Matching Model using both Kernel Based Matching and Nearest Neighbor Matching showed that the households participating in microfinance services increased their total annual income by 256,674 Rwandan francs and 228,246 Rwandan francs more than non-participants, respectively. The study recommended that smallholder farmers should be encouraged to participate in microfinance services to increase their income and agricultural productivity. The use of SACCOs and microfinance services needs to be promoted in order to provide an instrument for mobilizing savings and extending credit.

Pemanfaatan teknologi Informasi, Sosialisasi Pajak, Pengetahuan Perpajakan, dan Kepatuhan Pajak

2015 ◽  
Vol 2 (02) ◽  
pp. 193-202
Author(s):  
Ajat Sudrajat ◽  
Arles Parulian Ompusunggu
Keyword(s):  
Information Technology ◽  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Tax Compliance ◽  
Positive Influence ◽  
Jel Classification ◽  
Primary Data ◽  
Regional Office ◽  
Significance Level ◽  
Directorate General

A B S T R A C T The taxpayer compliance in Indonesia to convey annual tax return is still low that only by 53.70% in 2012. This is one of the causes that tax revenues in Indonesia is still low. This study was conducted to test the effect of Utilization of Information Technology, socialization of taxes and Tax Knowledge on Tax compliance of individual taxpayer in The South Jakata Regional Office Directorate General of Taxation (DGT). This reaserch analyzed the questionnaires of primary data from 400 respondends of taxpayer. The testing of these variable using multiple regression analysis with SPSS version 21, with significance level of alpha 5%. The results showed that the Utilization of Information Technology, socialization of taxes and tax knowledge has positive influence and significant effect on tax compliance partially. While simultaneously affect on tax compliance. These findings contribute to the General of Taxation (DGT) can add as an alternative method to improve the taxpayer compliance. It can be concluded that tax compliance is affected by the utilization of information technology, socialization of taxes and tax knowledge and other variables not examined in this study. A B S T R A K Kepatuhan pajak Wajib Pajak di Indonesia dalam menyampaikan SPT tahunan masih rendah yaitu hanya sebesar 53,70 % pada tahun 2012. Hal ini merupakan salah satu penyebab masih rendahnya penerimaan pajak di Indonesia. Penelitian ini dilakukan untuk menguji secara empiris pengaruh Pemanfaatan Teknologi Informasi, Sosialisasi Pajak dan Pengetahuan Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi yang ada di Kanwil DJP Jakarta Selatan. Penelitian ini menganalisis kuesioner dari data primer yang berasal dari jawaban responden sebanyak 400 Wajib Pajak. Pengujian variabel penelitian menggunakan analisis regresi berganda dengan program SPSS versi 21 dengan tingkat kesalahan 5%. Hasil penelitian menunjukan bahwa pemanfaatan tekhnologi informasi, sosialisasi pajak dan pengetahuan pajak berpengaruh positif dan signifikan terhadap kepatuhan Wajib Pajak secara parsial. Sedangkan pengujian secara bersama- sama (simultan) berpengaruh terhadap kepatuhan pajak. Temuan ini dapat menambah kontribusi kepada DJP sebagai metode alternatif untuk meningkatkan kepatuhan Wajib Pajak. Dapat disimpulkan bahwa kepatuhan Wajib Pajak dipengaruhi oleh Pemanfaatan tekhnologi Informasi, Sosialisasi Pajak dan Pengetahuan Pajak dan variabel lain yang tidak diuji dalam penelitian ini. JEL Classification: H20, K34

scholarly journals The Free Senior High Policy: An Appropriate Replacement to The Progressive Free Senior High Policy

2018 ◽  
Vol 6 (2) ◽  
pp. 26
Author(s):  
Nurudeen Abdul-Rahaman ◽  
Abdul Basit Abdul Rahaman ◽  
Wan Ming ◽  
Abdul-Rahim Ahmed ◽  
Abdul-Rahaman S. Salma
Keyword(s):  
High School ◽  
Financial Burden ◽  
School Policy ◽  
Descriptive Statistics ◽  
Primary Data ◽  
The World ◽  
Funding Programs ◽  
The Government ◽  
Access And Quality ◽  
Financial Burdens

Governments all over the world have been improving their educational sector through funding programs aimed at reducing the financial burden on parents, increasing access and quality to education. The government of Ghana in 2017 switched policy to a free senior high school policy to reduce poverty by finally eliminating the financial burdens parents face in paying their children’s fees. This study seeks to evaluate the appropriateness of the free senior high policy in replacing the pre-existing progressive free policy. The questionnaire survey was used to collect primary data for this study. The descriptive statistics were used in analyzing the data of this study. A total number of Two hundred (200) responses were retrieved, and out of those retrieved, 57 were females, and 143 were males. All 200 responses were usable in this study. The free senior high policy proved to put more butts on seats in helping to reduce financial burdens on parents than the pre-existing progressive free policy since nothing is paid by parents or guardians.

scholarly journals Global Citizenship Education in Pakistan: Awareness, Attitude and Challenges

2020 ◽  
Vol V (III) ◽  
pp. 315-326
Author(s):  
Tahira Saddiqa ◽  
Muhammad Nadeem Anwar ◽  
Asma Khizar
Keyword(s):  
Higher Education ◽  
Public Sector ◽  
Curriculum Development ◽  
Citizenship Education ◽  
Positive Attitude ◽  
Global Citizenship ◽  
Higher Education Institutions ◽  
Descriptive Statistics ◽  
Global Citizenship Education ◽  
The Government

This study was attempted to analyze teacher's awareness, attitude and challenges in implementing Global Citizenship Education in Pakistan. A questionnaire was constructed and filled by teachers of ten public sector universities of Punjab. Perceptions of two hundred and thirty-five teachers were analyzed using descriptive statistics. The findings were highlighting that teachers showed a low level of awareness towards global citizenship education; however positive attitude towards global citizenship education was counted. Implementation of GCE is essential in order to prepare a civilized generation. However, there are some challenges teachers have encountered in implementing Global Citizenship Education in higher education institutions, such as inadequate environment, no provision in education police to teach it as a subject and lack of training regarding GCE. In order to promote GCE in Pakistan, the government may adopt the Canadian/USA/Australian or England roadmap or may use material and support provided by Qualifications and Curriculum Development Agency (QCA) for executing GCE.

scholarly journals THE INFLUENCE OF LACK OF AWARENESS ON THE INCREASING INCIDENCES OF BURNS AMONG ADULT PATIENTS ADMITTED IN THE KENYATTA NATIONAL HOSPITAL BURNS UNIT

2016 ◽  
Vol 1 (1) ◽  
pp. 79-90
Author(s):  
Nelly C Amakobe ◽  
Dr. Makori Moronge
Keyword(s):  
Descriptive Statistics ◽  
Adult Patients ◽  
Primary Data ◽  
National Hospital ◽  
Related Factors ◽  
Kenyatta National Hospital ◽  
Number Of Patients ◽  
The Government ◽  
Burns Unit ◽  
Fire Outbreak

Purpose: The purpose of the study was to establish influence of lack of awareness on the increasing incidences of burns among adult patients admitted in the Kenyatta National Hospital Burns Unit.Methodology: The population of this research consisted of all patients in the burns unit at Kenyatta hospital. The study used primary data in particular used questionnaires. The questionnaire consisted of structured closed ended statements. Data was analyzed using Statistical Package for Social Sciences (SPSS) mainly by use of descriptive statistics. Descriptive statistics included mode, mean, median, standard deviation. Data was presented by use of graphs, pie charts and tables.Results: The study findings indicated that there has been an increase in number of patients with burns which is associated with various knowledge related factors causing the increased incidences among the patients.Unique contribution to theory, practice and policy: From the study findings the researcher. The study also recommends that the Government through the Ministry of Public Health and Sanitation should impart knowledge related to the burns especially on how people can take preventive measures and emergency measures against fire outbreak

scholarly journals AN EXPLORATORY STUDY ON EFFICACY OF DEMONETIZATION IN INDIA: POLICY ROLLOUT ON DEMONETIZING OLD CURRENCY

2021 ◽  
Vol 5 (1) ◽  
pp. 1-28
Author(s):  
Abdul Masood Panah ◽  
Y. Muniraju
Keyword(s):  
Coastal Region ◽  
Time Frame ◽  
Jel Classification ◽  
Ordinal Regression ◽  
Descriptive Statistics ◽  
Goods And Services ◽  
The Common ◽  
The Government ◽  
Digital Transactions ◽  
The Right

Demonetization is the process of declining the use of currency from circulation by the government or monetary authorities in a country. This research paper analyses the efficacy of Indian demonetization from common public perspectives, the policy that the government of India has implemented to fight against black money, drying the financial roots of terrorism, and direct the civilization towards digital transactions and a cashless economy. A field survey was conducted in Karnataka and Kerala’s coastal region by distributing a structured questionnaire among the common public to generate the data. The authors run descriptive statistics and ordinal regression analysis to obtain the result for the study’s objectives. The descriptive statistics result found that demonetization increased the number of bank account holders in India. There is not much impact of demonetization on controlling evasion of tax and illegal investments of black money, and the policy adversely affects regular business in the country. The findings from ordinal regression reveal that the time frame was given to the public to demonetize their old notes were sufficient; money circulation was well planned at the time of demonetization. The policy implemented at the right time and the common public, despite facing enormous challenges while purchasing goods and services at the time of demonetization, considers that demonetization implementation was effective. JEL Classification Codes: E5, E6, E7, E58, E60.

scholarly journals GROWTH RATES OF DIFFERENT WINE BRANDS OF NISARGA WINERY- A CASE STUDY

2021 ◽  
pp. 8-13
Author(s):  
Pavitra Balundagi ◽  
Dr. G. G. Joshi
Keyword(s):  
Growth Rate ◽  
Growth Rates ◽  
Production Cost ◽  
Descriptive Statistics ◽  
Primary Data ◽  
Annual Growth Rate ◽  
Compound Annual Growth Rate ◽  
Rate Analysis ◽  
The Government

The government of Karnataka has announced wine policy, as result of which many wine yards were established. Nisarga winery in Vijaypur district was one such unit. The specific objectives of the study are to estimate the growth rates in production and sale of different wines and to study per liter production cost of different wines. The primary data for the year 2017-18 was collected from the general manager of the unit. The growth rate analysis, descriptive statistics were used for the study. The Compound annual growth rate of production of Nisarga winery was 1.94 which was non-significant whereas its 1.86 for sale which was significant @ 1 per cent.

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