Faktor Penggelapan Pajak, Interaksi Fiskus dengan Wajib Pajak dan Kepatuhan Pajak di Kantor Pelayanan Pajak Pratama Bogor

ABSTRACT This study influence of tax evasion and the interaction with the tax authorities on the tax compliance of taxpayers. The population in this study is the individual taxpayer (WPOP) in Bogor district. Sampling was done by the method of proportional sampling. The number of samples is determined 200. Primary data collection method used was by questionnaire (questioner). Data analysis tool used in this study is SEM with Lisrel 8:54. Results show that, the factors that significantly affect tax evasion on Tax compliance, interaction with the tax authorities Taxpayer significant effect on Tax compliance. Factors tax authorities of tax evasion and interaction with taxpayers collectively significant effect on tax compliance. ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh faktor penggelapan pajak dan interaksi fiskus dengan wajib pajak terhadap kepatuhan pajak. Populasi dalam penelitian ini adalah Wajib Pajak Orang Pribadi (WPOP) yang ada di kabupaten Bogor. Pengambilan sampel dilakukan dengan metode proportional sampling. Jumlah sampel ditentukan 200 orang. Metode pengumpulan data primer yang dipakai adalah dengan metode kuesioner. Alat analisis data yang digunakan dalam penelitian ini adalah structural equation modeling dengan Lisrel 8.54. Hasil analis menunjukkan faktor penggelapan pajak berpengaruh signifikan terhadap kepatuhan pajak, interkasi fiskus dengan wajib pajak berpengaruh signifikan terhadap kepatuhan pajak. JEL Classification: H26

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Peran Orientasi Kewirausahaan dan Orientasi Pembelajaran untuk Meningkatkan Kinerja UMKM

Esensi Jurnal Bisnis dan Manajemen ◽

10.15408/ess.v11i2.21826 ◽

2021 ◽

Vol 11 (2) ◽

pp. 157-168

Author(s):

Suyatmi Suyatmi ◽

Reza Widhar Pahlevi

Keyword(s):

Data Analysis ◽

Competitive Advantage ◽

Entrepreneurial Orientation ◽

Structural Equation ◽

Equation Modeling ◽

Learning Orientation ◽

Analysis Tool ◽

Collection Method ◽

Data Analysis Tool ◽

Special Region

This study aims to determine the effect of entrepreneurial orientation and learning orientation on competitive advantage; determine the effect of entrepreneurial orientation and learning orientation on performance and determine the effect of competitive advantage on performance. The data collection method was obtained by using a questionnaire on MSME actors in the Special Region of Yogyakarta and collected 204 respondents. The data analysis tool uses the AMOS Structural Equation Modeling (SEM) technique. The results show that there is an influence between entrepreneurial orientations and learning orientation on competitive advantage, there is an influence between entrepreneurial orientation and competitive advantage on performance. However, there is no effect between learning orientation on performance

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PERAN KONSELING, PENGAWASAN, DAN PEMERIKSAAN OLEH PETUGAS PAJAK DALAM MENDORONG KEPATUHAN WAJIB PAJAKDAN DAMPAKNYA TERHADAP PENERIMAAN NEGARA

Jurnal Akuntansi ◽

10.24912/ja.v20i2.59 ◽

2017 ◽

Vol 20 (2) ◽

pp. 285

Author(s):

Amilin Amilin

Keyword(s):

Structural Equation Modeling ◽

Structural Equation ◽

Sampling Method ◽

Tax Compliance ◽

Primary Data ◽

Equation Modeling ◽

Convenience Sampling

Penelitian inibertujuan untuk memperoleh bukti empiris tentang pengaruh konseling, pengawasan, dan pemeriksaan pajak terhadap kepatuhan wajib pajak dalam memenuhi kewajiban perpajakannya dan dampaknya terhadap penerimaan negara. Populasi dalam penelitian ini adalah para Wajib Pajak yang ada di wilayah Jakarta. Metode pemilihan sampel menggunakan metode convenience sampling.Pengumpulan data menggunakan kuesioner. Responden penelitian ini berjumlah 200wajib pajak dan yang layak untuk diuji sebanyak 197 kuesioner. Pengujian hopotesis menggunakan Structural Equation Modeling (SEM). Hasil penelitian ini menunjukkan bahwa kegiatan konseling dan pemeriksaan pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak dalam memenuhi kewajiban perpajakannya, sedangkan pengawasan tidak memberikan dampak yang signifikan terhadap kepatuhan wajib pajak. Temuan lainnya, kepatuhan wajib pajak dapat memediasi pengaruh parsial variabel konseling, pengawasan, dan pemeriksaan terhadap penerimaan negaraThe purposes of this study to analyze the influence of counselling, supervision, and the tax examination, on the tax compliance and it’s impact on country revenue.The population of this research is Corporate Taxpayers. Primary data used in this study collected by the questionnaire in Jakarta Area. Convenience sampling method used in this study. There are any 197 from 200 questionnaires are feasible to analyzed. The Structural Equation Modeling (SEM) used to test the hyphotesis. The result of this study showed that the variable of counselling and variable of the tax examination positively influence on the tax compliance, while the supervision variable have no effect.Other findings that variable of tax compliance can mediate the influence of counselling, supervision, tax examination variebles on country revenue

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Kualitas Pelayanan Fiskus, Dimensi Keadilan, Kesadaran Wajib Pajak dan Kepatuhan Wajib Pajak Orang Pribadi

Jurnal Riset Akuntansi & Perpajakan (JRAP) ◽

10.35838/jrap.v5i02.186 ◽

2018 ◽

Vol 5 (02) ◽

pp. 201-212

Author(s):

Pipit Awwalina Farihin Yadinta ◽

Suratno Suratno ◽

J.M.V Mulyadi

Keyword(s):

Sampling Method ◽

Tax Compliance ◽

Jel Classification ◽

Primary Data ◽

Collection Method ◽

Analysis Techniques ◽

Analysis Technique ◽

Questionnaire Method ◽

Positive Effect

ABSTRACT This study aims to test and analyze empirically the effect of tax authority service quality, justice dimensions and taxpayer awareness on individual tax compliance. A common problem in this study is that the level of mandatory compliance in Tax Service Office in Depok has fluctuated every year. The population in this study is an individual taxpayer in Tax Service Office Depok. Until the end of 2015 there were 241,518 active taxpayers. Sampling is done by proportional sampling method. The number of samples is determined by 110 people. The primary data collection method used is the questionnaire method. The data analysis technique used in this study is multiple regression analysis techniques. Based on the results of the analysis conducted, evidence was obtained that the quality of service of the tax authorities, the dimensions of justice and awareness of taxpayers had a significant positive effect on individual tax compliance. ABSTRAK Penelitian ini bertujuan untuk menguji dan menganalisis secara empiris pengaruh kualitas pelayanan fiskus, dimensi keadilan dan kesadaran wajib pajak terhadap kepatuhan pajak orang pribadi. Permasalahan umum dalam penelitian ini adalah tingkat kepatuhan wajib di KPP Depok mengalami fluktuatif naik turun setiap tahunnya. Populasi dalam penelitian ini adalah para wajib pajak orang pribadi yang ada di KPP Depok. Sampai dengan akhir tahun 2015 tercatat sebanyak 241.518 wajib pajak aktif. Pengambilan sampel dilakukan dengan metode proportional sampling. Jumlah sampel ditentukan 110 orang. Metode pengumpulan data primer yang dipakai adalah dengan metode angket. Teknik analisis data yang digunakan dalam penelitian ini adalah teknik analisis regresi berganda. Berdasarkan hasil analisis yang dilakukan diperoleh bukti bahwa kualitas pelayanan fiskus, dimensi keadilan dan kesadaran wajib pajak memiliki pengaruh positif yang signifikan terhadap kepatuhan pajak orang pribadi. JEL Classification: H24, H21

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Analysis of Destination Image and Memorable Tourism Experience on Revisit Intention through Satisfaction of Tourist in Maimoon Place

International Journal of Research and Review ◽

10.52403/ijrr.20211272 ◽

2021 ◽

Vol 8 (12) ◽

pp. 597-605

Author(s):

Alya Indriani ◽

Endang Sulistya Rini ◽

Beby Karina F Sembiring

Keyword(s):

Structural Equation ◽

Secondary Data ◽

Destination Image ◽

Primary Data ◽

Equation Modeling ◽

Analysis Tool ◽

Tourist Satisfaction ◽

Revisit Intention ◽

Tourism Experience ◽

The Relationship

This study aims to analyze the destination image and memorable tourism experience on revisit intention through tourist satisfaction at Maimoon Palace. The type of research used in this research is associative research. The population in this study were tourists who visited the Maimoon Palace with the samples taken in this study were 135 respondents. Withdrawal of the number of sample sizes is done by non-probability sampling using purposive sampling method. The data used are primary data and secondary data obtained through a list of statements and documentation studies. The data analysis technique uses structural equation modeling (SEM) with the Smart PLS version 3.0 analysis tool. The results of the study directly show that destination image has a positive and significant effect on revisit intention, memorable tourism experience has a positive and significant effect on revisit intention, destination image has a negative and significant effect on revisit intention, memorable tourism experience has a positive and significant effect on revisit intention, and tourist satisfaction has a positive and significant effect on revisit intention. Then the results of tests carried out indirectly indicate that tourist satisfaction is not able to mediate the relationship between destination image and revisit intention, but tourist satisfaction is able to mediate the relationship between memorable tourism experience and revisit intention. Keywords: Destination images, memorable tourism experience, tourist satisfaction and revisit intention.

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Taxpayer's Attitude Towards Tax Evasion in a Developing Country

International Journal of Applied Behavioral Economics ◽

10.4018/ijabe.2020040101 ◽

2020 ◽

Vol 9 (2) ◽

pp. 1-19 ◽

Cited By ~ 1

Author(s):

Md. Harun Ur Rashid

Keyword(s):

Developing Countries ◽

Low Income ◽

Tax Evasion ◽

Structural Equation ◽

Demographic Characteristics ◽

Primary Data ◽

Equation Modeling ◽

Tax System ◽

Fairness Perception ◽

Knowledge Audit

As tax evasion is an acute problem in developing countries, the study aims to examine the factors that influence the taxpayers' attitudes towards tax evasion encompassing the moderating effect of demographic characteristics on tax evasion. The study uses structural equation modeling (SEM) as the tool to analyze the primary data collected from different sections of respondents. The study shows that fairness perception, tax knowledge, audit, and enforcement initiatives negatively influence taxpayers' attitudes towards tax evasion, while corruption, discrimination, and complexity in the tax system influence them positively. Further, the study found that males, younger, married, graduate, self-employed, and people with low-income become more influenced by the factors of tax evasion than female, older, unmarried, under-graduated, job holders, and people with high income. The findings of this study provide the governments of the developing countries and their tax authorities a valuable understanding, which in turn helps them reform the taxpayers' compliance framework.

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MEDIASI JOB INNOVATION DALAM PENINGKATAN JOB PERFORMANCE PADA MASA PANDEMI COVID 19

Jurnal Akademi Akuntansi ◽

10.22219/jaa.v4i1.16449 ◽

2021 ◽

Vol 4 (1) ◽

Author(s):

Galih Fajar Muttaqin ◽

Asih Machfodzhoh ◽

Nabilla Audrey Frishilla

Keyword(s):

Job Performance ◽

Structural Equation ◽

Quantitative Research ◽

Partial Least Square ◽

Least Square ◽

Primary Data ◽

Equation Modeling ◽

Analysis Tool ◽

Manufacturing Companies ◽

Path Modeling

This study aims to examine the effect of Empathetic Leadership on Job Performance with Job Innovation as an Intervening variable. This research is a type of quantitative research, data is collected using primary data and questionnaires to obtain information from respondents, namely middle managers who work in manufacturing companies in the provinces of DKI Jakarta, Banten and Answerarat. The analytical method used is Structural Equation Modeling (SEM) with Partial Least Square (PLS) Path Modeling with the SmartPLS 2.0 analysis tool. The result of this research is that Empathetic leadership has an effect on Job Innovation and Job Performance. Empathetic leadership affects Job Performance through Job Innovation.

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Kualitas Pelayanan Fiskus, Dimensi Keadilan, Kesadaran Wajib Pajak dan Kepatuhan Wajib Pajak Orang Pribadi

Jurnal Riset Akuntansi & Perpajakan (JRAP) ◽

10.35838/jrap.2018.005.02.18 ◽

2018 ◽

Vol 5 (02) ◽

pp. 201-212

Author(s):

Pipit Awwalina Farihin Yadinta ◽

Suratno Suratno ◽

J.M.V Mulyadi

Keyword(s):

Sampling Method ◽

Tax Compliance ◽

Jel Classification ◽

Primary Data ◽

Collection Method ◽

Analysis Techniques ◽

Analysis Technique ◽

Questionnaire Method ◽

Positive Effect

ABSTRACT This study aims to test and analyze empirically the effect of tax authority service quality, justice dimensions and taxpayer awareness on individual tax compliance. A common problem in this study is that the level of mandatory compliance in Tax Service Office in Depok has fluctuated every year. The population in this study is an individual taxpayer in Tax Service Office Depok. Until the end of 2015 there were 241,518 active taxpayers. Sampling is done by proportional sampling method. The number of samples is determined by 110 people. The primary data collection method used is the questionnaire method. The data analysis technique used in this study is multiple regression analysis techniques. Based on the results of the analysis conducted, evidence was obtained that the quality of service of the tax authorities, the dimensions of justice and awareness of taxpayers had a significant positive effect on individual tax compliance. ABSTRAK Penelitian ini bertujuan untuk menguji dan menganalisis secara empiris pengaruh kualitas pelayanan fiskus, dimensi keadilan dan kesadaran wajib pajak terhadap kepatuhan pajak orang pribadi. Permasalahan umum dalam penelitian ini adalah tingkat kepatuhan wajib di KPP Depok mengalami fluktuatif naik turun setiap tahunnya. Populasi dalam penelitian ini adalah para wajib pajak orang pribadi yang ada di KPP Depok. Sampai dengan akhir tahun 2015 tercatat sebanyak 241.518 wajib pajak aktif. Pengambilan sampel dilakukan dengan metode proportional sampling. Jumlah sampel ditentukan 110 orang. Metode pengumpulan data primer yang dipakai adalah dengan metode angket. Teknik analisis data yang digunakan dalam penelitian ini adalah teknik analisis regresi berganda. Berdasarkan hasil analisis yang dilakukan diperoleh bukti bahwa kualitas pelayanan fiskus, dimensi keadilan dan kesadaran wajib pajak memiliki pengaruh positif yang signifikan terhadap kepatuhan pajak orang pribadi. JEL Classification: H24, H21

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COMPETITIVE ADVANTAGE STRATEGIES AND CULINARY BUSINESS SUCCESS

Dinasti International Journal of Digital Business Management ◽

10.31933/dijdbm.v2i4.847 ◽

2021 ◽

Vol 2 (4) ◽

pp. 580-592

Author(s):

Herminda Herminda ◽

Abdullah Muksin

Keyword(s):

Structural Equation Modeling ◽

Data Analysis ◽

Competitive Advantage ◽

Structural Equation ◽

Total Sample ◽

Equation Modeling ◽

Business Success ◽

Analysis Tool ◽

Financial Governance ◽

Data Analysis Tool

This study examines the problems of the success of culinary businesses that have not been done much, especially during this covid 19 pandemic. The purpose of this study is to determine and analyze the effect of business competence, financial governance and competitive advantage on the success of culinary businesses in Jakarta. To achieve the success of the culinary business, a competitive advantage strategy is needed by increasing the competence of business actors and financial governance. The object of this research is culinary business in 10 culinary center locations in DKI Jakarta with a selected population of 1,216 culinary entrepreneurs and a total sample of 257 respondents. The data analysis tool used is Structural Equation Modeling (SEM) with the Lisrel 8.80 . program. The results of this study prove firstly that the magnitude of the contribution of the influence of business competence and financial governance together on the competitive advantage of culinary businesses is 82%, while the remaining 18% is the influence of other variables. While the second is that the magnitude of the contribution of the influence of business competence, financial governance and competitive advantage together on business success is 86%, while the remaining 14% is the magnitude of the influence of other variables. The most dominant variable influencing business success is the competitive advantage variable variabel.

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Comparing transformational and instrumental leadership

Innovation & Management Review ◽

10.1108/inmr-08-2018-0064 ◽

2019 ◽

Vol 16 (2) ◽

pp. 143-160 ◽

Cited By ~ 1

Author(s):

Cristiane Benedetti Chammas ◽

José Mauro da Costa Hernandez

Keyword(s):

Structural Equation ◽

Employee Performance ◽

Individual Performance ◽

Primary Data ◽

Equation Modeling ◽

Theoretical Understanding ◽

Content Type ◽

Individual Type ◽

The Individual ◽

Leadership Types

Purpose The purpose of this study is to investigate the influence of transformational and instrumental leadership on the individual performance of the employee and the financial performance in Brazilian startups. Design/methodology/approach The adopted methodological construction strategy was structural equation modeling, with the purpose of applying the model to primary data collected from a sample of leaders of Brazilian startups (n = 126). Findings Results suggest that when leadership types are analyzed separately, both directly influence employee performance. Originality/value This study has four main contributions: to test the influence of the two leadership styles on employee performance and thus to help advance the theoretical understanding of leadership; to perform this test in the context of Brazilian startups; to equip professionals with more information about the effects of crucial leadership types on individual type of employee performance; and to expand knowledge for recruitment and managerial training in initial-stage companies.

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