scholarly journals DETERMINAN PERILAKU KEPATUHAN PAJAK PADA PROFESI DOKTER

2019 ◽  
Vol 3 (3) ◽  
Author(s):  
Lalu Hakiki ◽  
Taufik Raharjo
Keyword(s):  
Data Collection ◽  
Tax Compliance ◽  
Sampling Technique ◽  
Partial Least Square ◽  
Least Square ◽  
Compliance Behavior ◽  
Analysis Technique ◽  
Pls Analysis ◽  
Convenience Sampling ◽  
Behavior Models

This study aims to analyze the factors that influence the behavior of doctor’s tax compliance with the approach to compliance behavior models. This study was conducted in Indonesia. Data collection in this research is using questionnaire where respondent in this research is doctors who served in several regions in Indonesia. The sampling technique used in this study is convenience sampling methoded. The number of research samples taken as many as 109 respondents. This research uses Partial Least Square (PLS) analysis technique. The results of this study indicate that the variables that have the greatest influence on the behavior of doktor compliance are intention, attitude, and taxpayer identity variables.

scholarly journals PENGARUH CREATIVE PSYCHOLOGY CAPITAL MEMEDIASI SENSITIVITAS ETIS TERHADAP JOB PERFORMANCE

2018 ◽  
Vol 3 (1) ◽  
Author(s):  
Syaikhul Falah
Keyword(s):  
Data Collection ◽  
Job Performance ◽  
Sampling Method ◽  
Psychological Capital ◽  
Sampling Technique ◽  
Partial Least Square ◽  
Least Square ◽  
Ethical Sensitivity ◽  
Analysis Technique ◽  
Pls Analysis

This study aims to analyze the psychological aspects (creative psychology capital and ethical sensitivity) to the performance. This research was conducted in several hospitals in Jayapura City. Data collection in this research is using questionnaire where respondent in this research is staff of finance or administration and program. The sampling technique used in this research is census sampling method. The number of research samples taken as many as 38 respondents. This research uses Partial Least Square (PLS) analysis technique. The result of this study shows that the developed hiptotesi significantly influence the performance. Keywords: Psychological Capital, Ethical Sensitivity and Job Performance, hospital

scholarly journals The Concept of Digitalization-based Performance Management In An Effort to Improve Employee Performance During the Covid-19 pandemic in Village-Owned Enterprises (BUMDES) throughout Buleleng Regency

2021 ◽  
Vol 5 (2) ◽  
Author(s):  
Putu Agus Adnyana
Keyword(s):  
Performance Management ◽  
Employee Performance ◽  
Sampling Technique ◽  
Partial Least Square ◽  
Least Square ◽  
Organizational Goals ◽  
Analysis Technique ◽  
Study Population ◽  
Pls Analysis ◽  
Work Management

The purpose of this study is to determine employee performance through the concept of work management and digitalization as the main keys to improving the performance of BUMDES employees in Buleleng Regency. The concept of performance management is the employee’s activities and work results in line with organizational goals. So that it contributes to improving the performance of BumDes employees. The study population was all active BumDes in Buleleng Regency. Sampling in this study using random sampling technique. The data analysis technique used in this research is the Component based SEM, Partial Least Square (PLS) analysis method. The results showed that the concept of work management has an effect on digitization and employee performance.

scholarly journals The Concept of Karma Yoga and Its Relationship with Spiritual Intelligence and Employee Performance of LPD in Buleleng Regency

2020 ◽  
Vol 6 (2) ◽  
pp. 97
Author(s):  
I putu Agus Adnyana ◽  
Gusti putu Eka Kusuma
Keyword(s):  
Random Sampling ◽  
Employee Performance ◽  
Sampling Technique ◽  
Partial Least Square ◽  
Least Square ◽  
Spiritual Intelligence ◽  
Analysis Method ◽  
A Value ◽  
Analysis Technique ◽  
Pls Analysis

This study aimed to determine the concept of Karma Yoga in relationship with spiritual intelligence and employee performance of LPD in Buleleng Regency. The concept of Karma Yoga is a value of local genius that will provide guidelines for LPD employees in the form of sincerity in working as a basis for improving employee performance of LPD. The population in this study was all active LPDs in Buleleng Regency. Sampling in this study using random sampling technique. The data analysis technique used in this study was the Component based SEM, Partial Least Square (PLS) analysis method. The results showed that the concept of Karma Yoga and spiritual intelligence had a relationship with employee performance.

scholarly journals Whistleblowing System Mempengaruhi Kepatuhan Wajib Pajak Di Indonesia: Apakah Risiko Sanksi Pajak Memoderasi?

2020 ◽  
Vol 7 (2) ◽  
pp. 139-144
Author(s):  
Kahfi Fikrianoor ◽  
M. Rizki Utama ◽  
Faishal Prahatma Ganinda ◽  
Agung Dwi Nugroho ◽  
Amir Hidayatulloh
Keyword(s):  
Data Analysis ◽  
Data Collection ◽  
Tax Compliance ◽  
Partial Least Square ◽  
Least Square ◽  
Survey Method ◽  
Analysis Techniques ◽  
Risk Variable ◽  
Convenience Sampling

The purpose of this research was to determine the effect of whistleblowing system and sanction risk on taxpayer compliance. in addition, this research aims to determine whether the sanctions risk variable moderates between the whistleblowing system to taxpayer compliance in Indonesia. The population in this research is taxpayers in Indonesia. The sample in this research is an individual taxpayer residing in Indonesia. Sampling in this research using convenience sampling. The data collection of this research used a survey method with the help of a questionnaire distributed via Google forms. This research obtained 104 respondents. Data analysis techniques in this research used Partial Least Square with the help of WarpPLS. This research found that tax compliance in Indonesia is influenced by the Whistleblowing system and the risk of tax sanctions. However, the risk of tax sanctions cannot moderate the effect of the whistleblowing system on tax compliance in Indonesia

scholarly journals Pengaruh Literasi Zakat, Infaq, Shadaqah (ZIS), Kepercayaan, dan Brand Awareness terhadap Keputusan Menyalurkan Zakat dan Donasi Melalui Tokopedia

2021 ◽  
Vol 5 (2) ◽  
pp. 291-313
Author(s):  
Niken Febiana ◽  
Hendri Tandjung ◽  
Hilman Hakiem
Keyword(s):  
Structural Equation ◽  
Sampling Technique ◽  
Equation Model ◽  
Sem Analysis ◽  
Partial Least Square ◽  
Least Square ◽  
Brand Awareness ◽  
Ibn Khaldun ◽  
Analysis Technique ◽  
Islamic Religion

This study aims to determine the effect of literacy variables on zakat, infaq and shadaqah (zis), trust and brand awareness on decisions to distribute zakat and donations. The data processing in this study uses quantitative analysis using the Structural Equation Model (SEM) analysis technique with the Partial Least Square (PLS) approach using the SmartPLS 3.0 statistical software. The instrument used to obtain data is a questionnaire using a Likert scale. In taking the sample obtained by non-probability sampling method using purposive sampling technique, the sample obtained is 95 respondents at the students of the Faculty of Islamic Religion, Ibn Khaldun University, Bogor. The results of this study indicate that the literacy variable zis has a negative and insignificant effect on the decision to distribute zakat and donations through Tokopedia. The trust variable has a positive and significant effect on the decision to distribute zakat and donations through Tokopedia. The Brand Awareness variable has a positive but not significant effect on the decision to distribute zakat and donations through Tokopedia. Variable literacy zis, trust, brand awareness simultaneously influence the decision to distribute zakat and donations by 66.4%. While the remaining 33.6% is explained by other exogenous variables outside of this study. Keywords: Brand Awareness, Trust, Decision to Distribute Zakat and Donations, Literacy ZIS

scholarly journals E-filling dan Relawan Pajak dalam Meningkatkan Kepatuhan Wajib Pajak Orang Pribadi

2020 ◽  
Vol 4 (2) ◽  
pp. 208
Author(s):  
I Nyoman Darmayasa ◽  
Bagus Putra Wibawa ◽  
Ketut Nurhayanti
Keyword(s):  
Sample Selection ◽  
Tax Compliance ◽  
Sampling Technique ◽  
Least Square Method ◽  
Partial Least Square ◽  
Least Square ◽  
Primary Data ◽  
Purposive Sampling ◽  
Partial Least Square Method

AbstractThis research aims to analyze the effect of e-filling application and tax volunteer’s role to individual taxpayer’s compliance. In addition, this research also analyzes the effect of tax volunteer’s role as moderating variable on e-filling application to individual taxpayer’s compliance. This research analyzes primary data from distributed questionnaires to 100 individual taxpayers’ in assistance locations of Tax Volunteer from Politeknik Negeri Bali Tax Center. Sample selection in this research using purposive sampling technique. The testing of research variables was conducted using the Partial Least Square method with SmartPLS 3.0 application. The results showed that e-filling application and tax volunteers role had a positive and significant effect on individual taxpayer’s compliance. While there is no significant effect from the moderation of tax volunteer’s role in e-filling application to individual taxpayer’s compliance. This research has a novelty the role of tax volunteers in improving taxpayer compliance. Furthermore, this research has a practical contribution to the tax authority to increase the role of tax volunteers and to taxpayers on the participation of utilizing tax volunteers to improve compliance.Keywords: E-filling; Individual taxpayer; Tax compliance; Tax volunteerAbstrak Penelitian ini bertujuan untuk menguji efek dari penerapan e-filling dan peran relawan pajak terhadap kepatuhan wajib pajak orang pribadi. Di samping itu, dilakukan pula pengujian moderasi relawan pajak atas pengaruh penerapan e-filling terhadap kepatuhan wajib pajak orang pribadi. Penelitian ini menganalisis data primer dari kuesioner yang disebarkan kepada 100 wajib pajak orang pribadi di lokasi asistensi Relawan Pajak Tax Center Politeknik Negeri Bali. Pemilihan sample pada penelitian ini menggunakan teknik purposive sampling. Pengujian variabel penelitian dilakukan menggunakan metode Partial Least Square dengan aplikasi SmartPLS 3.0. Hasil penelitian menunjukkan bahwa penerapan e-filling dan peran relawan pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak orang pribadi. Sedangkan terdapat pengaruh yang tidak signifikan pada moderasi peran relawan pajak atas penerapan e-filling terhadap kepatuhan wajib pajak orang pribadi. Penelitian ini memiliki keterbaruan peran relawan pajak dalam meningkatkan kepatuhan wajib pajak. Penelitian ini memiliki kontribusi praktis pada otoritas pajak untuk meningkatkan peran relawan pajak dan terhadap wajib pajak pada partisipasi memanfaatkan relawan pajak untuk meningkatkan kepatuhan.Kata Kunci: E-filling; Kepatuhan pajak; Relawan pajak; Wajib pajak orang pribadi

scholarly journals The influence of trust, satisfaction, value, and brand image on loyalty

2020 ◽  
Vol 12 (2) ◽  
pp. 168
Author(s):  
Gandadinata Thamrin ◽  
Innocentius Bernarto ◽  
Yukichika Kawata
Keyword(s):  
Data Collection ◽  
Structural Equation ◽  
Brand Image ◽  
Total Sample ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Collection Method ◽  
Convenience Sampling ◽  
Positive Effect

This study aims to investigate the influence of trust, satisfaction, values, and brand image on the loyalty of MaxxCoffee. Data collection in this study was conducted using a questionnaire given to students of Universitas Pelita Harapan as respondents. The research design uses convenience sampling with a total sample of 249 samples. The data collection method is utilizing questionnaires and the data is analyzed by the Partial Least Square of Structural Equation Modeling (PLS-SEM). The findings of this study are trust, satisfaction, and value have a positive effect on loyalty. Conversely, the brand image has no positive effect on Maxx Coffee customers’ loyalty. The contribution of this study is providing input to the management of Maxx Coffee to concern and maintain their trust, satisfaction, value, and brand image of Maxx Coffee to maintain the customers’ loyalty.

scholarly journals Faktor-Faktor yang Mempengaruhi Kepatuhan WPOP Pelaku E-Commerce di Kota Semarang pada Platform Online Marketplace Blibli.com

2020 ◽  
Vol 7 (1) ◽  
pp. 113-122
Author(s):  
Putri Dwi Indriyani ◽  
Prabowo Yudo Jayanto
Keyword(s):  
Structural Equation ◽  
Sampling Technique ◽  
Sem Analysis ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Online Marketplace ◽  
Analysis Technique ◽  
Online Trading ◽  
The City

Abstract - The development of online trading is based on the ease for businesses to promote their goods and does not require more costs because there is no need for a physical store. The activity of buying and selling goods and / or services through internet media is known as electronic commerce (hereinafter referred to as e-commerce).This study aims to analyze and obtain empirical evidence about the influence of the variable tax socialization, understanding of taxation, awareness of taxpayers, and tax sanctions on the compliance of e-commerce actors in the city of Semarang on the BliBli.com online marketplace platform. The population of this research is e-commerce individual taxpayers in the city of Semarang on the Blibli.com online marketplace platform. The sampling technique uses non-probability sampling with voluntary sampling method. Samples obtained were 65 respondents. The data analysis technique used is Structural Equation Modeling (SEM) analysis based on Partial Least Square (PLS) with SmartPLS 3.0 analysis tools. This study shows that tax socialization has a negative and not significant effect on the compliance of e-commerce actors in fulfilling tax obligations. Understanding taxation and awareness of taxpayers has a positive and significant effect and tax sanctions have a positive but not significant effect on the compliance of e-commerce actors in meeting tax obligations.Keywords: E-Commerce Taxpayer Compliance

scholarly journals The Importance of Halal Product Label to Building Customer Trust

2019 ◽  
Vol 15 (1) ◽  
pp. 58-66
Author(s):  
Emi Widya Yusuf ◽  
Rita Komaladewi ◽  
Yuyus Suryana Sudarma
Keyword(s):  
Data Analysis ◽  
Data Collection ◽  
Sampling Technique ◽  
Partial Least Square ◽  
Least Square ◽  
Consumer Trust ◽  
Product Label ◽  
Cosmetic Products ◽  
Round Shape ◽  
Customer Trust

The survey, conducted by the Research Institute for Food, Drugs and Cosmetics –The Council of Indonesian Ulama (MUI) shows that there are still some consumers who pay less attention to the existence of the halal label on cosmetics products, whereas it indicates the halal status of a product. The better understanding of the religion makes Muslim consumers selective in choosing the product to be consumed. This study is aimed at determining the effect of the halal product label of Mustika Ratu cosmetic products on consumer trust in Bandung City. The research sample consists of 115 female Muslims in Bandung who actively use MustikaRatu cosmetic products. The sampling technique in this study is purposive sampling. The data collection was conducted using questionnaires. The data analysis in this research is descriptive and verification analysis using Partial Least Square (PLS) approach with Smart-PLS 3.0. The results of this study illustrate that the halal product label has a positive and significant effect on consumer trust. It is proven from the finding of this research that the existence of halal product label in green and round shape with the writings of halal in Arabic and the Council of Indonesian Ulama, attached to the packaging, affects customer trust.

scholarly journals PENGARUH SOSIALISASI PERPAJAKAN, TARIF PAJAK, SANKSI PERPAJAKAN, DAN KESADARAN PERPAJAKAN TERHADAP KEPATUHAN PELAPORAN SPT TAHUNAN WAJIB PAJAK ORANG PRIBADI (Studi Empiris Pada KPP Pratama Jayapura)

2020 ◽  
Vol 14 (1) ◽  
Author(s):  
Marisa Setiawati Muhamad ◽  
Meinarni Asnawi ◽  
Bill J.C Pangayow
Keyword(s):  
Sampling Technique ◽  
Partial Least Square ◽  
Least Square ◽  
Tax Rates ◽  
Tax Rate ◽  
Test Tool ◽  
Annual Reporting ◽  
Convenience Sampling ◽  
The Individual ◽  
Tax Reporting

This study aims to analyze the influence of taxation socialization, tax rates, tax sanctions, and tax awareness on tax reporting compliance Annual taxpayer person. Study at KPP Pratama Jayapura. Data collection in this study is to use questionnaires to individual taxpayers in KPP Pratama Jayapura. The sampling technique used in this research is convenience sampling. Data analysis techniques using Partial Least Square (PLS) using Smart PLS 3.0 software. Based on the results ofanalysis by using PLS test tool shows that there is influence between taxation on taxation awareness. There is an influence between taxation socialization, tax rate and tax awareness on tax reporting compliance annual taxpayer personal person. While the tax sanction does not affect the taxpayer annual reporting of the individual taxpayers. Tax awareness may interfere with the socialization of annual taxpayer's annual reporting compliance

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