scholarly journals EFFECT OF E-FILING SYSTEM IMPLEMENTATION AND TAX KNOWLEDGE ON TAXPAYER COMPLIANCE WITH ACCOUNT REPRESENTATIVE SERVICES AS MEDIATION VARIABLE (Case Study on Personal Taxpayers at KPP Pratama, East Tangerang)

2020 ◽  
pp. 66-80
Author(s):  
Hasian Purba
Keyword(s):  
Path Analysis ◽  
Empirical Evidence ◽  
Direct Effect ◽  
Analytical Method ◽  
Sampling Method ◽  
Sample Selection ◽  
Independent Variables ◽  
Multiple Test ◽  
Filing System

The purpose of this study is as follows: 1) Finding empirical evidence regarding the effect of the application of e-filing systems to account representative services; 2) Finding empirical evidence regarding the effect of tax knowledge on account representative services; 3) Finding empirical evidence regarding the effect of applying the e-filing system to taxpayer compliance; 4) Finding empirical evidence regarding the influence of tax knowledge on taxpayer compliance; and 5) Finding empirical evidence regarding the effect of account representative services on taxpayer compliance. This type of research used in this study is causal which will test the hypothesis about the effect of one or several independent variables on the dependent variable. The population in this study were all Individual Taxpayers registered at East Tangerang KPP. Sample selection with purposive sampling method. The analytical method used to test hypotheses is the path analysis test and multiple test. The results showed that: 1) The application of e-Filing system had a direct effect on the Account Representative service; 2) Knowledge of taxation directly affects the service of Account Representatives; 3) The application of the e-Filing system has a direct effect on the compliance of taxpayers; 4) Tax knowledge directly affects the compliance of taxpayers; and 5) Account Representative services directly affect the compliance of taxpayers. KEYWORDS: Application of E-Filing System, Account Representative Services, Taxpayer Compliance

scholarly journals THE EFFECT OF TAX INFORMATION SOCIALIZATION AND TAX KNOWLEDGE ON TAXPAYER COMPLIANCE WITH TAXPAYER AWARENESS AS MEDIATION VARIABLES

2021 ◽  
pp. 106-119
Author(s):  
Hasian Purba
Keyword(s):  
Path Analysis ◽  
Empirical Evidence ◽  
Direct Effect ◽  
Analytical Method ◽  
Sampling Method ◽  
Sample Selection ◽  
Independent Variables ◽  
Multiple Test ◽  
Convenience Sampling

The purpose of this study are as follows: 1) Finding empirical evidence regarding the effect of Tax Socialization on Taxpayer Awareness; 2) Finding empirical evidence regarding the effect of Tax Knowledge on Taxpayer Awareness; 3) Finding empirical evidence regarding the effect of Tax Socialization on Taxpayer compliance; 4) Finding empirical evidence regarding the effect of Taxation Knowledge on Taxpayer compliance; and 5) Finding empirical evidence regarding the influence of Taxpayer Awareness on Taxpayer compliance. This type of research used in this study is causal which will test the hypothesis about the effect of one or several independent variables on the dependent variable. The population in this study are all individual taxpayers who are registered in Jakarta Kramatjati Tax Office. Sample selection with convenience sampling method. The analytical method used to test hypotheses is the path analysis test and multiple test. The results showed that: 1) Tax socialization has a direct effect on the awareness of taxpayers; 2) Tax knowledge directly affects the awareness of taxpayers; 3) Tax socialization directly affects the compliance of taxpayers; 4) Tax knowledge directly affects the compliance of taxpayers; and 5) Taxpayer awareness directly influences taxpayer compliance. KEYWORDS : Taxation Socialization, Taxation Knowledge, Taxpayer Awareness, Taxpayer Compliance

scholarly journals The Influence of Gender and Education Level on Taxpayer Compliance (Case Study on Personal Taxpayer at East Tangerang KPP Pratama)

2020 ◽  
Vol 3 (1) ◽  
pp. p32
Author(s):  
Hasian Purba ◽  
Siti Sarpingah
Keyword(s):  
Empirical Evidence ◽  
Multiple Regression ◽  
Analytical Method ◽  
Sampling Method ◽  
Sample Selection ◽  
Education Level ◽  
Independent Variables ◽  
Gender And Education ◽  
Tax Payments

The objectives of this study are as follows: (i) Finding empirical evidence regarding Gender towards Taxpayer compliance; and (ii) Find empirical evidence regarding the effect of the Education Level on Taxpayer compliance.The type of research used in this study is causal which will test the hypothesis about the effect of one or several independent variables on the dependent variable. The population in this study was all individual taxpayers registered at the East Tangerang KPP Pratama. Sample selection using purposive sampling method. The analytical method used to test hypotheses is a multiple regression method.The results of the study show, (i) Gender has a negative and significant effect on Taxpayer compliance; (ii) The education level of taxpayers has a positive and significant effect on compliance with tax payments.

scholarly journals THE EFFECT OF COMPANY SIZE AND PROFITABILITY ON TAX AVOIDANCE WITH LEVERAGE AS INTERVENING VARIABLES

2020 ◽  
pp. 81-93
Author(s):  
Siti Sarpingah
Keyword(s):  
Empirical Evidence ◽  
Direct Effect ◽  
Stock Exchange ◽  
Sample Selection ◽  
Tax Avoidance ◽  
Company Size ◽  
Positive Direction ◽  
Negative Direction ◽  
Construction Companies ◽  
Multiple Test

The purpose of this study is as follows: 1) Finding empirical evidence regarding the effect of company size on leverage; 2) Finding empirical evidence regarding the effect of propitability on leverage; 3) Finding empirical evidence regarding the effect of company size on tax avoidance; 4) Finding empirical evidence regarding the effect of profitability on tax avoidance; and 5) Finding empirical evidence regarding the effect of leverage on tax avoidance. The type of research used in this study is casual associative research. The population in this study are property, real estate, and building construction companies that are included in the Kompas 100 index which are listed on the Indonesia Stock Exchange (IDX) during 2013-2018. Sample selection with purposive sampling method. The analytical method used to test hypotheses is the path analysis test and multiple test. The results showed that: 1) Firm size directly affects Leverage in a positive direction, 2) Profitability does not directly affect leverage in a negative direction; 3) Company size has a direct effect on Tax Avoidance in a negative direction; and 4) Profitability has no direct effect on Tax Avoidance in the negative direction, and 5) Leverage has a direct effect on Tax Avoidance in a positive direction. KEYWORDS: COMPANY SIZE, PROFITABILITY, LEVERAGE, TAX AVOIDANCE

scholarly journals SHARIA COMPLIANCE AND ISLAMIC CORPORATE GOVERNANCE

TRIKONOMIKA ◽  
2019 ◽  
Keyword(s):  
Corporate Governance ◽  
Sample Size ◽  
Analytical Method ◽  
Sampling Method ◽  
Profit Sharing ◽  
Purposive Sampling ◽  
Independent Variables ◽  
Negative Effect ◽  
Positive Effect

This study aims to examine the effect of sharia compliance and Islamic corporate governance on fraud in Sharia banks. Independent variables used are sharia compliance with Profit Sharing Ratio as a proxy and Islamic corporate governance. The dependent variable used is fraud. The population in this study is all Sharia Banks which is registered in Bank Indonesia in the period 2015 to 2017. The sample was selected using purposive sampling method. Sample size in this research as much as 33 Sharia Banks. Those total samples used in this study which consist of 11 Sharia Banks within 3-year study period. The analytical method used in this study is multiple linier regression.The results of this study indicate that the sharia compliance with the Profit Sharing Ratio as a proxy, has a negative effect on fraud in Sharia bank while Islamic corporate governance has no positive effect on fraud in Sharia banks.

scholarly journals Pengaruh Profitabilitas pada Kebijakan Dividen dengan Investment Opportunity Set sebagai Variabel Pemediasi

2020 ◽  
Vol 30 (1) ◽  
pp. 212
Author(s):  
Ida Ayu Nabila Meidyna ◽  
Made Mertha
Keyword(s):  
Data Analysis ◽  
Path Analysis ◽  
Empirical Evidence ◽  
Sampling Method ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Investment Opportunity ◽  
Purposive Sampling ◽  
Analysis Technique ◽  
Investment Opportunity Set

The amount of dividends distributed to shareholders depends on the company's dividend policy. This study aims to obtain empirical evidence about the effect of profitability on dividend policy with an investment opportunity set as a mediating variable. This research was conducted at companies classified as LQ45 index on the Indonesia Stock Exchange. The sampling method used was purposive sampling to obtain 87 observations. Data analysis technique used is path analysis. Based on research results, it is known that profitability has a positive and significant effect on investment opportunity set. Profitability has a positive and significant effect on dividend policy. Investment opportunity set has a negative and significant effect on dividend policy. Investment opportunity set is able to mediate the effect of profitability on dividend policy.

scholarly journals Employee Performance of Taufiqurrahman Foundation. Case Study the Effect of Compensation, Achievement Motivation, and Working Ethic on Employee Performance of Islamic Integrated Elementary School and Islamic Integrated Junior High School of Taufiqurrahman in Bekasi, West Java, Indonesia

2018 ◽  
Vol 8 (3) ◽  
pp. 277
Author(s):  
Sukemi Kadiman
Keyword(s):  
High School ◽  
Elementary School ◽  
Path Analysis ◽  
Achievement Motivation ◽  
Direct Effect ◽  
Junior High School ◽  
Random Sampling ◽  
Employee Performance ◽  
Sampling Technique

The objective of this research is to examine the effect of compensation, achievement motivation, and working ethic towards employee performance of Taufiqurrahman Foundation in Bekasi. The research was conducted using quantitative approach and method of survey. The size of population in this research is 100 employees at Taufiqurrahman Foundation. Reseach sample were selected as 66 employees using sample random sampling technique. The data obtained with questionaires and tests. The analiytical method used in data analyzing is path analysis technique.The result shows that compensation, achievement motivation, and working ethos have positif direct effect toward the employees performance of Taufiqurrahman Foundation in Bekasi. The findings lead to recommendation that in order to build compensation, achievement motivation and working ethic should be considered seriously.

scholarly journals PENGARUH PENGETAHUAN PERPAJAKAN, SANKSI PAJAK, DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN MEMBAYAR PAJAK BUMI DAN BANGUNAN DI KECAMATAN SONDER KABUPATEN MINAHASA

2020 ◽  
Vol 15 (2) ◽  
pp. 175
Author(s):  
Ablessy Mumu ◽  
Jullie J. Sondakh ◽  
I Gede Suwetja
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Analytical Method ◽  
Research Method ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Sample Selection ◽  
Tax Compliance ◽  
Multiple Linear Regression Analysis ◽  
State Revenue

Tax has a very important role for development in Indonesia because tax is the biggest source of state revenue. Compliance with paying taxes is very important to increase the country's income and welfare. The purpose of this study was to determine the effect of tax knowledge, tax sanctions, and taxpayer awareness of tax compliance in paying land and building taxes. The research method is quantitative. The sample selection uses the accidental sampling method by distributing questionnaires to 100 land and building taxpayers in Sonder District, Minahasa Regency. The analytical method used is multiple linear regression analysis using the SPSS program. The results showed that tax knowledge, tax sanctions and awareness of taxpayers had a positive and significant effect on compliance with paying land and building taxes in Sonder District, Minahasa Regency.

scholarly journals Pengaruh Fee Audit, Audit Tenure, Dan Reputasi Kap Terhadap Kualitas Audit:

2019 ◽  
Vol 1 (1) ◽  
pp. 256-276
Author(s):  
Hariani Novrilia ◽  
Fefri Indra Arza ◽  
Vita Fitria Sari
Keyword(s):  
Regression Analysis ◽  
Sampling Method ◽  
Audit Quality ◽  
Stock Exchange ◽  
Sample Selection ◽  
Secondary Data ◽  
Financial Statements ◽  
Analysis Method ◽  
Independent Variables ◽  
Audit Fee

This research aims to determine the influence of audit fee, audit tenure, and audit reputation on audit quality. This type of research is causative research. The population and sample in this research are companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2017. The sample selection in this research used a purposive sampling method. Data type is secondary data. Data collection is done by collecting documentation data of financial statements of companies listed on the Stock Exchange for the 2015-2017. The data analysis method used is logistic regression analysis, with audit quality as the dependent variable and audit fee, audit tenure, and audit reputation as independent variables. The results of the research concluded that audit fee, audit tenure, and audit reputation does not have a significant relationship with audit quality.

scholarly journals UTILITARIAN SHOPPING VALUE AND HEDONIC SHOPPING VALUE TO IMPROVE CUSTOMER SATISFACTION AND REPURCHASE INTENTION ON E-COMMERCE BUSINESS

2021 ◽  
Vol 19 (1) ◽  
pp. 166-174
Author(s):  
Nova Andriani ◽  
◽  
Mugiono Mugiono ◽  
Mintarti Rahayu ◽  
◽  
...  
Keyword(s):  
Customer Satisfaction ◽  
Direct Effect ◽  
Sampling Method ◽  
Sample Selection ◽  
Sampling Technique ◽  
Repurchase Intention ◽  
Probability Sampling ◽  
Hedonic Shopping Value ◽  
Hedonic Shopping ◽  
Research Criteria

This study aims to examine and analyze the relationships between motivation shopping value, repurchase intention, and customer satisfaction on Lazada Indonesia’s ecommerce consumers in Malang City. The population of this research is Lazada Indonesia consumers who are of productive age (19-34 years old) in Malang City and the number of samples obtained following the research criteria is 100 correspondents. Sample selection is done by the non-probability sampling technique with the purposive sampling method. The research instrument used was a questionnaire that was analyzed using smartPLS 2.0 software. The results of this study indicate that utilitarian shopping value and hedonic shopping value have a direct effect on customer satisfaction and repurchase intention. Meanwhile, indirectly hedonic shopping value did not affect repurchase intention through customer satisfaction.

scholarly journals ANALYSIS OF INDIVIDUAL CAPABILITIES AND WORK ENVIRONMENT TO JOB SATISFACTION THROUGH MOTIVATION: A CASE STUDY OF ACADEMY X JAKARTA

2019 ◽  
pp. 10-23
Author(s):  
Setyo Widiarto ◽  
P. Eddy Sanusi Silitonga ◽  
Imam Wibowo
Keyword(s):  
Job Satisfaction ◽  
Path Analysis ◽  
Work Environment ◽  
Direct Effect ◽  
Sampling Technique ◽  
Working Environment ◽  
Analysis Techniques ◽  
Working Environments ◽  
Saturated Sample

This study aimed to analyze the influence of individual skills and the working environment of the gratification of working through motivation Academy X in Jakarta). These survey respondents amounted to 52 employees of the Academy X Jakarta. The sampling technique using a saturated sample, and analysis techniques using path analysis. The results showed that the ability of individual positive and significant effects directly on job satisfaction. Work environment positive and significant effect directly on job satisfaction of employees. Motivation positive and significant impact on job satisfaction of employees. The direct effect of individual skills and working environments on job satisfaction is greater than the effect of indirectly through motivation. This suggests that the motivation is not a variable intervening for individual skills and working environments on job satisfaction of employees at the Academy X in Jakarta.

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