Pengaruh Kesadaran Perpajakan Dan Sanksi Pajak Terhadap Motivasi Wajib Pajak Untuk Memenuhi Kewajibannya Di CV. Signart Advertising

2020 ◽  
Vol 6 (2) ◽  
pp. 148-158
Author(s):  
Ihdina Agustina ◽  
Muammar Rinaldi
Keyword(s):  
Research Model ◽  
Tax Rate ◽  
Research Analysis

This study aims to determine the effect of Tax Awareness and Tax Sanctions against Motivation of Taxpayers to Fulfill Their Obligations on the CV. Signart Advertising. The population on this research is individual taxpayer on the CV. Signart Advertising. Samples taken as many as 50 respondents by using saturation sampling. The results of the research analysis show that Tax Awareness partially has effect on Motivation of Taxpayers to Fulfill Their Obligations on the CV. Signart Advertising. The results of the research analysis show that Tax Sanctions has no effect significantly on Motivation of Taxpayers to Fulfill Their Obligations on the CV. Signart Advertising. The results showed that Tax Awareness and Tax Sanctions simultaneously have significant effect on Motivation of Taxpayers to Fulfill Their Obligations on the CV. Signart Advertising. The results of this study are supported by the value of R square (R2) which means Tax Awareness and Tax Sanctions have an effect on Motivation of Taxpayers to Fulfill Their Obligations on the CV. Signart Advertising.  While the remaining is effected by other factors originating from outside this research model such as Fiscus Service and Tax Rate.

scholarly journals Pentingnya Kepercayaan Memediasi Pengaruh Keamanan Bertransaksi dan Kepuasan Terhadap Minat Beli Konsumen

2021 ◽  
Vol 23 (2) ◽  
pp. 101
Author(s):  
Anna Wulandari ◽  
Adinewa Surya Prakosa ◽  
Fatimatul Zahro Anhari ◽  
Baskoro Ashar Pamungkas ◽  
Rensi Suryanti
Keyword(s):  
Consumer Satisfaction ◽  
Research Method ◽  
Structural Model ◽  
Quantitative Approach ◽  
Consumer Confidence ◽  
Research Model ◽  
Transaction Security ◽  
Research Analysis

Tujuan penelitian untuk menguji model penelitian yang menyatakan bahwa kepuasan dan kepercayaan memediasi pengaruh keamanan bertransaksi terhadap minat beli konsumen. Metode penelitian ini menggunakan pendekatan kuantitatif, dengan sampel penelitian sebanyak 152 orang konsumen Shopee. Analisis penelitian yang digunakan adalah model struktural diolah software SMART-PLS 3.0. Penelitian menunjukkan kepuasan konsumen tidak memediasi keamanan bertransaksi terhadap minat beli sedangkan kepercayaan konsumen memediasi. Kemanan bertransaksi mempengaruhi kepuasan konsumen dan berdampak pada meningkatnya kepercayaan yang akhirnya mendorong minat beli konsumen.The purpose of the study to test the research model that states that satisfaction and trust mediate the influence of security transactions intercepted consumer buying interests. This research method uses quantitative approach, with a research sample of 152 Shopee consumers. The research analysis used is a structural model processed smart-pls 3.0 software. The results showed that consumer satisfaction does not mediate the security of transacting against buying interests while consumer confidence mediates. Transaction security affects consumer satisfaction and has an impact on increased trust that ultimately drives consumer buying interest.

scholarly journals Dampak Pembelajaran Kewirausahaan Terhadap Niat Wirausaha Mahasiswa dengan Pendekatan Model TPB

2021 ◽  
Vol 3 (3) ◽  
pp. 195-202
Author(s):  
Femmy Effendy ◽  
Dudi Awalludin ◽  
Ratih Hurriyati ◽  
Disman Disman ◽  
Mokh. Adib Sultan ◽  
...  
Keyword(s):  
Theory Of Planned Behavior ◽  
Planned Behavior ◽  
Behavioral Control ◽  
Entrepreneurial Intention ◽  
Subjective Norms ◽  
Entrepreneurial Intentions ◽  
Research Model ◽  
Independent Variables ◽  
The Impact ◽  
Research Analysis

Abstract- This study is to see the impact of entrepreneurship education provided through entrepreneurship courses on entrepreneurial intentions among students in Karawang-West Java. The research model was adopted from Theory Planned Behavior (TPB). The theory of planned behavior includes independent variables, namely attitudes, subjective norms, and behavioral control. While the dependent variable, entrepreneurial intention is used. Questionnaires were distributed via google form to students who have taken entrepreneurship courses, as many as 115 samples were obtained, and 100 samples that met the criteria were used for processing. Research analysis using SEM PLS found that subjective norms and behavioral control did not affect the intention to entrepreneurship, only attitude that had a significant effect on the intention to entrepreneurship in students. These results prove in the sample taken that the attitude of students more causes entrepreneurial intention, how they are interested in seeing business opportunities, have a positive view of things and always dare to take any risks that come. This finding is expected to change the education plan for entrepreneurship courses, which are expected to include elements to increase interest, think positively, and be optimistic to generate intentions to become an entrepreneur.   Abstrak– Penelitian ini untuk melihat dampak pendidikan kewirausahaan yang diberikan melalui mata kuliah kewirausahaan terhadap niat wirausaha di kalangan mahasiswa di  kota Karawang-Jawa Barat. Model penelitian diadopsi dari Theory Planned Behavior (TPB). Aplikasi theory of planned behavior yang meliputi variabel bebas yaitu sikap, norma subyektif dan kontrol perilaku. Sedamngkan variabel terikat, digunakan niat berwirausaha. Kuesioner disebar melalui google form kepada mahasiswa yang sudah menempuh mata kuliah kewirausahaan, sebanyak 115 sample didapatkan, dan digunakan 100 sampel yang memenuhi kriteria untuk diolah. Analisis Penelitian dengan menggunakan SEM PLS, ditemukan bahwa norma subjective dan kontrol perilaku tidak mempengaruhi niat untuk berwirausaha, hanya sikap yang berpengaruh signifikan terhadap niat untuk berwirausaha pada mahasiswa. Hasil ini membuktikan pada sampel yang diambil bahwa niat wirausaha lebih disebabkan pada sikap dari mahasiswa , bagaimana mereka tertarik untuk melihat adanya peluang usaha, berpandangan positif terhadap sesuatu dan selalu berani mengambil resiko apapun yang datang. Temuan ini diharapkan dapat merubah rencana pendidikan mata kuliah kewirausahaan yang diharapkan juga dapat memasukkan unsur untuk meningkatkan rasa tertarik, berfikir secara positif dan bersikap optimis yang  dapat membangkitkan niat untuk menjadi seorang wirausaha.

Tax malfeasance of high net-worth individuals in Malaysia: tax audited cases

2018 ◽  
Vol 25 (1) ◽  
pp. 155-169
Author(s):  
Rasyidah Che Rosli ◽  
Lai Ming Ling ◽  
Roslani Embi
Keyword(s):  
Design Methodology ◽  
Research Model ◽  
Income Source ◽  
Content Type ◽  
Tax Rate ◽  
Net Worth ◽  
Independent Variables ◽  
Tax Professionals ◽  
Tax Audit ◽  
Inland Revenue

Purpose This paper aims to analyse the profiles of high net-worth individuals (HNWIs) who were caught for tax malfeasance during a tax audit and to examine factors that influence tax malfeasance among HNWIs in Malaysia. Design/methodology/approach This paper examined 235 HNWIs who were involved in tax malfeasance after audited by the Inland Revenue Board Malaysia from year 2009 to 2013. A research model was developed to examine the influence of four independent variables which are tax rate, level of income, source of income and taxation performed by tax professionals on tax malfeasance. Findings Multiple regression was used to test the proposed research model. The findings show that source of income and taxation performed by tax professionals influence tax malfeasance among HNWIs in Malaysia. This study also uncovers no significant relationship between tax rate and level of income with tax malfeasance of HNWIs. Originality/value This study could be the first in Malaysia that has used actual audited data in examining tax malfeasance among HNWIs. This study provides important insights not only to the Malaysian tax authorities but also to tax authorities and tax researchers in other parts of the world, given the fact that tax malfeasance of HNWIs is a prevalent and universal problem.

scholarly journals Pengaruh Promosi Dan Kualitas Pelayanan Terhadap Kepuasan Pelanggan Sepeda Motor Pada PT. Alfa Scorpii Medan

2021 ◽  
Vol 7 (1) ◽  
pp. 66-78
Author(s):  
Edwin Sugesti Nasution ◽  
Muammar Rinaldi
Keyword(s):  
Customer Satisfaction ◽  
Service Quality ◽  
Personal Selling ◽  
Total Sample ◽  
Brand Trust ◽  
Research Model ◽  
Brand Association ◽  
Consumer Commitment ◽  
Price Advertising ◽  
Research Analysis

This study aims to determine the effect of Promotion on Customer Satisfaction at PT. Alfa Scorpii Medan, determine the effect of Service Quality on Customer Satisfaction at PT. Alfa Scorpii Medan, determine the effect of Promotion and Service Quality on Customer Satisfaction at PT. Alfa Scorpii Medan. The population in this study are customers of PT. Alfa Scorpii Medan in 2019 which is 480 customers. By using the Slovin formula with an error rate of 10%, a total sample of 83 respondents was obtained. The results of the research analysis showed that Promotion and Service Quality partially and simultaneously have a positive and significant effect on Customer Satisfaction at PT. Alfa Scorpii Medan. The results of this study are supported by the value of R square (R2) which means that Promotion and Service Quality have an effect on Customer Satisfaction at PT. Alfa Scorpii Medan. While the remaining is effected by other factors originating from outside this research model such as brand trust, brand image, brand association, price, advertising, personal selling, distribution channels and consumer commitment.

scholarly journals PENGARUH KEADILAN, KECURANGAN TEKNOLOGI, DISKIRIMINASI DAN NILAI SOSIAL TERHADAP PERSEPSI WAJIB PAJAK MENGENAI ETIKA PENGGELAPAN PAJAK (TAX EVASION)

2019 ◽  
Vol 4 (4) ◽  
pp. 714-721
Author(s):  
Mulur Veronika ◽  
Muhammad Saleh
Keyword(s):  
Tax Evasion ◽  
Sampling Method ◽  
Social Values ◽  
National Development ◽  
Research Model ◽  
Future Studies ◽  
Convenience Sampling ◽  
The Government ◽  
Banda Aceh ◽  
Research Analysis

Taxes are the most important element in sustaining the budget in the form of state revenues. Running and realizing a national development plan, the government needs substantial funds to make it happen. But in reality there are many taxpayers who violate their tax obligations by carrying out tax evasion. This study aims to analyze the influence of justice, technology fraud, discrimination and social values on the perceptions of taxpayers regarding the ethics of tax evasion. The population of this study is taxpayers registered at KPP Pratama Banda Aceh. The sample in this study was determined based on the convenience sampling method, the data was collected by dividing 150 questionnaires. The method of research analysis used is multiple linear regression. The data uses the SPSS version 22 program. Based on the results and conclusions, the research shows that fairness, technology fraud, discrimination and social values have a positive and significant effect on the perception of taxpayers regarding the ethics of tax evasion. Overall, all four variables simultaneously influence tax evasion. Future studies are expected to be able to use other variables beyond this research model to enrich science, especially in the field of tax.

VAT Refund under Conditions of Zero Tax Rate

2007 ◽  
pp. 120-136
Author(s):  
R. Saakyan ◽  
I. Trunin
Keyword(s):  
Comparative Analysis ◽  
Point Of View ◽  
Tax Administration ◽  
Tax Rate ◽  
Export Sector ◽  
Tax Legislation

Main directions of tax legislation development are considered in the article from the point of view of relevancy of zero tax rate implementation and tax refund. Special emphasis is placed on the problem of tax refund delay that undermines the competitiveness of the export sector of economy. Comparative analysis of VAT refund mechanisms in different countries and Russia with respect to effectiveness of tax administration has allowed to formulate some hypotheses concerning relevant parameters of refund and test them with the help of various methods and models.

Tax maneuver in the oil industry: Provisional results and risks for further implementation

2020 ◽  
pp. 28-43
Author(s):  
A. S. Kaukin ◽  
E. М. Miller
Keyword(s):  
Oil Industry ◽  
Oil Products ◽  
Oil Refining ◽  
State Budget ◽  
Tax Rate ◽  
Oil Companies ◽  
Reform Plan ◽  
Alternative Variant ◽  
Calculation Results ◽  
The Cost

The paper analyzes the consequences of the abolition of the export duty on oil and oil products as a necessary step to stimulate energy efficiency of Russia’s economy and eliminate underdevelopment provoked by a long-term subsidizing of inefficient oil refining sector in Russia. The calculation results have shown that even taking into account several deviations from the planned scenarios of changing the parameters of tax regulation of the oil industry in 2014— 2019, the tax maneuver brought over 3.5 trillion rubles (in 2019 — 148 billion rubles) to the state budget in 2014—2017, mainly due to an increase in the base mineral extraction tax rate, and contributed to an increase in the depth of oil refining from 72% to 85%. In addition, the article analyzes possible risks associated with the current plan for reforming the taxation of the industry until 2024 and proposes an alternative that could level some of them. A comparative analysis of the effects of the tax maneuver under the current reform plan and the alternative variant suggests that the latter will allow to achieve a greater total budgetary effect in four years, reduce the cost of subsidizing domestic oil refining, increase the efficiency of Russian vertically integrated oil companies, and reduce the growth rate of oil products prices in the retail market.

PENGARUH PRODUK DOMESTIK BRUTO, INFLASI DAN RASIO GINI TERHADAP PENGANGGURAN TERBUKA DI PROVINSI DKI JAKARTA

2018 ◽  
Vol 14 (2) ◽  
Author(s):  
Sri Mahendra Putra Wirawan
Keyword(s):  
Economic Growth ◽  
Significant Influence ◽  
Economic Conditions ◽  
Research Model ◽  
Economic Region ◽  
Regression Methods ◽  
Price Increases ◽  
Comprehensive Picture ◽  
Development Goals ◽  
The Relationship

Gross Regional Domestic Product (GRDP) which provides a comprehensive picture of the economic conditions of a region is indicator for analyzing economic region development. Another indicator that is no less important is inflation as an indicator to see the level of changes in price increases due to an increase in the money supply that causes rising prices. The success of development must also look at the income inequality of its population which is illustrated by this ratio. One of the main regional development goals is to improve the welfare of its people, where to see the level of community welfare, among others, can be seen from the level of unemployment in an area. To that end, in order to get an overview of the effects of GRDP, inflation and the ratio of gini to unemployment in DKI Jakarta for the last ten years (2007-2016), an analysis was carried out using multiple linear regression methods. As a result, together the relationship between GRDP, inflation and the Gini ratio is categorized as "very strong" with a score of 0.936, and has a significant influence on unemployment. Partially, the GRDP gives a significant influence, but inflation and gini ratio do not have a significant influence. GDP, inflation and the Gini ratio together for the last ten years have contributed 81.4% to unemployment in DKI Jakarta, while the remaining 18.6% is influenced by other variables not included in this research model, so for reduce unemployment in DKI Jakarta, programs that are oriented to economic growth, suppressing inflation and decreasing this ratio need to be carried out simultaneously. Keywords: GRDP, inflation, unemployment, DKI Jakarta, GINI ratio  

The Effect of Taxation and Corruption on Firm Growth: An Empirical Investigation for Vietnam

2016 ◽  
pp. 5-29
Author(s):  
Bich Le Thi Ngoc
Keyword(s):  
International Development ◽  
Firm Growth ◽  
Empirical Investigation ◽  
Manufacturing Firms ◽  
Economic Management ◽  
Tax Rate ◽  
Percentage Point Increase ◽  
Percentage Points ◽  
Point Increase ◽  
The Impact

The aim of this study is to analyze empirically the impact of taxation and corruption on the growth of manufacturing firms in Vietnam. The study employed pooled OLS estimation and then instrument variables with fixed effect for the panel data of 1377 firms in Vietnam from 2005 to 2011. These data were obtained from the survey of the Central Institute for Economic Management and the Danish International Development Agency. The results show that both taxation and corruption are negatively associated with firm growth measured by firm sales adjusted according to the GDP deflator. A one-percentage point increase in the bribery rate is linked with a reduction of 16,883 percentage points in firm revenue, over four and a half times bigger than the effect of a one-percentage point increase in the tax rate. From the findings of this research, the author recommends the Vietnam government to lessen taxation on firms and that there should be an urgent revolution in anti-corruption policies as well as bureaucratic improvement in Vietnam.

Sign in / Sign up

Export Citation Format

Share Document