scholarly journals Factors Affecting Personal Tax Compliance With Sanctions as Moderating Variables (Empirical Study at Primary KPP North Bekasi)

2021 ◽  
Vol 1 (2) ◽  
pp. 47-64
Author(s):  
Sri Mulyati ◽  
Hadri Mulya
Keyword(s):  
Social Sciences ◽  
Data Collection ◽  
Empirical Study ◽  
Quantitative Method ◽  
Tax Compliance ◽  
Primary Data ◽  
Factors Affecting ◽  
Moderating Variables ◽  
The Social ◽  
Positive Effect

This research was conducted to examine the factors that influence individual taxpayer compliance with sanctions as a moderating variable. This research  was  conducted  at  the  Primary  Tax  Office  in  North  Bekasi.  Data collection techniques were carried out by distributing questionnaires as many as 170 respondents, but 5 respondents did not return the questionnaire and 165 respondents to the data conducted for the study. The  data  in this study  are primary  data  and  the  method used in  this research is quantitative method, using SPSS (Statistical Package for the Social Sciences version 22). The results of this study indicate that knowledge, tax awareness and tax environment have a positive effect on taxpayer compliance while sanctions as a moderating variable, it has no positive effect on taxpayer compliance.

scholarly journals Analisis faktor – faktor yanng mempengaruhi minat kunjungan ulang wisatawan ke Kebun Binatang Taman Rimba Provinsi Jambi

2021 ◽  
Vol 10 (1) ◽  
pp. 19-28
Author(s):  
Mesi Fitriani ◽  
Syaparuddin Syaparuddin ◽  
Jaya Kusuma Edy
Keyword(s):  
Social Sciences ◽  
Data Collection ◽  
Service Quality ◽  
Primary Data ◽  
Tourist Attraction ◽  
The Social ◽  
Negative Effect ◽  
Data Source ◽  
Return Visits ◽  
Positive Effect

The purpose of this study was conducted to determine (1) the development of tourists to the Taman Rimba zoo in Jambi Province (2) to analyze the factors that influence tourist attraction, facilities, accessibility, and service quality on the interest in visiting tourists' return visits. Methods of data collection through observation and distribution of questionnaires to respondents. The data source used is primary data obtained directly from the distribution of questionnaires as many as 157 with 5 question items each. The software used in this research examiner is Statistical Package for The Social Sciences (SPSS). The results of the analysis of this study indicate that simultaneously or together the attractiveness and facilities have a significant or positive effect on the interest in visiting tourists' return visits. Meanwhile, accessibility and service quality has a negative effect on the interest in returning tourists. Partially the average attractiveness, facilities, accessibility, and service quality have a positive or significant effect on the interest in revisiting tourists. Keywords: Tourist attraction, Facilities, Accessibility, Service quality, Interest of return tourists.

scholarly journals Pengaruh Karakteristik Sistem Informasi Akuntansi Manajemen Terhadap Kinerja Manajerial UMKM

2020 ◽  
Vol 1 (1) ◽  
pp. 115-129
Author(s):  
Nur Asmi Ainul Kamal ◽  
Mahfudnurnajamuddin Mahfudnurnajamuddin ◽  
Asriani Junaid
Keyword(s):  
Social Sciences ◽  
Information System ◽  
Data Collection ◽  
Positive Influence ◽  
Primary Data ◽  
System Management ◽  
Managerial Performance ◽  
Broad Scope ◽  
The Social ◽  
Positive Effect

Penelitian ini dilakukan dengan bertujuan untuk menganalisis pengaruh karakteristik Sistem Informasi Akuntansi manajemen yang berupa Broad scope, Timeliness, Aggregation dan Integration terhadap kinerja manajerial. Metode yang digunakan dalam penelitian ini menggunakan pendekatan kuantitatif. Pengumpulan data menggunakan data primer yang diperoleh dari kuesioner.  Populasi dalam penelitian ini adalah 108 UMKM usaha Cafe di Kecamatan Panakukang Kota Makassar. Sampel yang akan digunakan diambil menggunakan rumus slovin sehingga didapatkan 85 sampel dan kuesioner yang tersebar sebanyak 85 kuesioner. Data dianalisis menggunakan program Statistical Package For The Social Sciences (SPSS) Hasil penelitian broadscape memiliki pengaruh positif (berpengaruh) terhadap kinerja manajerial. Timeline memiliki pengaruh positif (berpengaruh) terhadap kinerja manajerial Agregated memiliki pengaruh positif (berpengaruh) terhadap kinerja manajeria dan Integrated memiliki pengaruh positif (berpengaruh) terhadap kinerja manajerial This research is conducted by aiming to analyse the influence of characteristics of information System management Accounting that of Broad scope, Timeliness, Aggregation and Integration to managerial performance. The methods used in this study used a quantitative approach. Data collection using primary data obtained from questionnaires. The population in this study is 108 MSME Cafe business in Panakukang Sub-district of Makassar. Samples to be used were taken using the Slovin formula so that obtained 85 samples and questionnaires spread as many as 85 questionnaires. Data analyzed using rhe program Statistical Package for the Social Sciences (SPSS) The results of Broadscape Research have a positive effect on managerial performance. Timeline has a positive influence on the managerial performance of Agregated has a positive influence (influence) on the performance of management and Integrated has a positive effect (influential) on managerial performance

scholarly journals Analisis Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Dalam Membayar Pajak Bumi Dan Bangunan

2020 ◽  
Vol 21 (01) ◽  
Author(s):  
Yuwita Ariessa Pravasanti
Keyword(s):  
Quantitative Research ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Tax Compliance ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Significant Positive Effect ◽  
Factors Affecting ◽  
Positive Effect ◽  
Selection Of

This study aims to examine analysis of factors affecting on taxpayer compliance. This type of research includes quantitative research using primary data obtained directly by respondents using a questionnaire. The population in this study were all land and building taxpayers in Tawengan Village. The method used in the selection of samples is purposive sampling method using solvin formula and set samples based on criteria determined by researchers. Respondents in this study were 138 respondents. Based on the results of processing primary data (questionnaires) with multiple linear regression analysis methods, F test and t test known variables of taxation socialization, understanding taxation procedures, awareness of taxpayers and tax sanctions simultaneously significantly influence taxpayer compliance. Partially, this study shows that tax socialization and tax sanctions have a significant positive effect on tax compliance. While understanding taxation procedures and awareness of taxpayers does not have a significant influence on taxpayer compliance in paying land and building taxes

scholarly journals PENGARUH PERENCANAAN ANGGARAN, LAPORAN REALISASI ANGGARAN, EVALUASI ANGGARAN DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP AKUNTABILITAS KINERJA PERANGKAT DESA

2020 ◽  
Vol 18 (2) ◽  
pp. 241
Author(s):  
Zainab Zainab
Keyword(s):  
Social Sciences ◽  
Human Resources ◽  
Research Method ◽  
Quantitative Method ◽  
Sampling Technique ◽  
Budget Planning ◽  
Purposive Sampling ◽  
The Social ◽  
Budget Evaluation ◽  
Positive Effect

The purpose of this study is to examine the effect of budget planning, budget realization report, budget evaluation and human resources competencies on the accountability of village official in Gresik district. The sampling technique used purposive sampling with a sample of 312 village employees who worked at least 6 months. The research method used in this study is a quantitative method using statistical packages for the social sciences (SPSS). The result of the analysis use multiple linier regression which show that : 1) budget planning has a positive effect on the accountability of village official performance, 2) the budget realization report has a positive effect on the accountability of village official performance, 3) budget evaluation has a positive effect on the accountability of village apparatus performance, 4) human resources competencies have a positive effect on the accountability of village official performance.

scholarly journals PENINGKATAN MINAT BELI KONSUMEN MELALUI DAYA TARIK IKLAN DAN LABEL HALAL PRODUK LIPCREAM EMINA PADA UNIVERSITAS MUHAMMADIYAH TANGERANG

2020 ◽  
Vol 4 (1) ◽  
Author(s):  
Ismayudin Yuliyzar ◽  
Shely Devi Enjelita
Keyword(s):  
Data Collection ◽  
Quantitative Method ◽  
Primary Data ◽  
Cosmetic Products ◽  
The Look ◽  
The University ◽  
Positive Effect

Women certainly want to always look beautiful wherever and whenever. A lot is being done to get the look you want to look good. The most common thing done for women is to use cosmetic products. Not too many people are still not paying attention to the safety and halalness of a product. This study aims to analyze the influence of the Attractiveness of Advertising and Halal Labels on Consumer Purchase Interest at the University of Muhammadiyah Tangerang. The sample of this study was 80 customer respondents at the University of Muhammadiyah Tangerang from a population of 425 customers. The method used is a quantitative method. Primary data collection was obtained from distributing  questionnaires. The results showed that partially the Attractiveness of Advertising variable  (X1) had a positive effect on Consumer Purchase Interest (Y) and the Halal Label (X2) has a positive effect on Consumer Purchase Interest (Y). And simultaneously the Attractiveness of Advertising variable (X1) and Halal Label (X2) has a positive effect on Consumer Purchase Interest (Y).

PROFITABILITY ANALYSIS OF TERUBUK FARMING (SACCHARUM EDULE HASSKARL) IN SUBDISTRICT TOSA DISTRICT OF EAST TIDORE OF TIDORE ISLAND

2018 ◽  
Author(s):  
Suwandi S. Sangadji
Keyword(s):  
Data Collection ◽  
Research Method ◽  
Quantitative Method ◽  
Secondary Data ◽  
Primary Data ◽  
Profitability Analysis ◽  
Sample Method ◽  
Document Review ◽  
Revenue Production

The purpose of this researchment is to ascertain how wide the farming of species Saccharun Edule Hasskarl (terubuk) in sub district Tosa, district of East Tidore of Tidore Island through the indicator of the value revenue, production and selling prices so that the farmers will achieve The Break Event Point (BEP). The research method was used a quantitative method with the number of samples of 30 people. The determination of the sample method is using the census method or involving all members of the population into a sample of researchment. The secondary data collection was done by using library literature in the form of document review and relevant references to research object while primary data collection was done by using questionnaire. The data is using equation R /C Ratio, BEP Revenue, BEP Price, and BEP Production. Therefore from the results of the researchment it can be explained that the two of the thirty farmers come through the break event point, while the other twenty-eight farmers declared having a business that worth to be develop or experiencing profit, because the R/C ratio is above 1.0 with average profit reach Rp. 989.000, - per production / farmer.

Emotions and politics of sensibilities in Latin America

2021 ◽  
pp. 026858092199451
Author(s):  
Adrian Scribano
Keyword(s):  
Social Sciences ◽  
Latin America ◽  
The State ◽  
Primary Data ◽  
Qualitative And Quantitative ◽  
The Social ◽  
Multi Method Approach ◽  
Method Approach

The social sciences in Latin America have always had a special connection with the study and analysis of the place of emotions in the social structuration processes. The aim of this article is to offer a synthetic exposition of some inquiries about emotions and the politics of sensibilities in Latin America, emphasizing those that are being felt in the context of the COVID-19 pandemic. To achieve this objective, first we offer a synthesis of the theoretical and methodological points that will guide the interpretation; then we draw on pre-existing inquiries and surveys which allow us to capture the state of sensibilities before and during the pandemic in the region; and finally some conclusions are presented. The work is based on a multi-method approach, where qualitative and quantitative secondary and primary data are articulated in tandem.

Kepuasan Pelanggan Dalam Berbelanja  di  Alfamidi Pagelaran Bogor

2021 ◽  
Vol 1 (2) ◽  
pp. 85-104
Author(s):  
Efrita Norman ◽  
Zul Hiskandar ◽  
Evinovita Evinovita
Keyword(s):  
Quantitative Analysis ◽  
Data Collection ◽  
Customer Satisfaction ◽  
Analysis Data ◽  
Primary Data ◽  
Sample Technique ◽  
Saturated Sample ◽  
Positive Effect

    This study aims to analyze the effect of price and location on Alfamidi's customer satisfaction in Pagelaran Village, Bogor. The method used is descriptive and associative quantitative analysis, data collection used in this study using primary data sourced from questionnaires distributed to customers of Alfamidi Raya Ciomas who are in Pagelaran Village. Sampling using the saturated sample technique where the sample is consumers who have shopped at Alfamidi in the performance village. The sample used was 100 Alfamidi customer respondents in Pagelaran Village. Based on the results of the study showed that 1) price had a positive and significant effect on customer satisfaction, 2) location had a positive and significant impact on customer satisfaction, 3) price and location together had a positive effect on customer satisfaction. positive and significant impact on customer satisfaction in shopping for Alfamidi customers in Pagelaran Village.  

Preferensi Masyarakat Dalam Memilih Bank di Situ Udik, Cibungbulang, Bogor

2021 ◽  
Vol 1 (1) ◽  
pp. 44-56
Author(s):  
Rinaldi Septiana ◽  
Rio Kartika Supriyatna
Keyword(s):  
Data Collection ◽  
Significant Influence ◽  
Quantitative Data ◽  
Primary Data ◽  
Direct Influence ◽  
Significant Positive Effect ◽  
Collection Method ◽  
The People ◽  
Regression Test ◽  
Positive Effect

The purpose of this study is to determine and analyze the magnitude of the effect of expectations and benefits on motivation partially and simultaneously. Analyze the effect of expectations and benefits on decisions. Analyzing the effect of expectations and benefits on decisions through intervening variables.This research is quantitative. Data collection method is to use primary data through a questionnaire to the people of Situ Udik Village with a sample size of 96 respondents. The analysis used is path analysis. The results of the study in regression 1 showed that partialy and simultaneously the expectation variable had a real positive effect on people's motivation. The model regression test shows that the expectation variable has no effect on motivation. Simultaneously shows the expectation and profit variables have a significant positive effect on motivation. The influence of expectations on decisions proves that there is no direct influence on decisions. Analysis of the effect of profits on decisions proves that there is a significant influence on decisions. In the analysis of the influence of expectations on decisions through motivation shows there is a significant effect, on the profit variable, there is an influence on decisions through motivation as a connecting variable.  

scholarly journals Customer Satisfaction and Customer Loyalty: Leading Super Markets in Jaffna District, Sri Lanka

2017 ◽  
Vol 8 (2) ◽  
pp. 67
Author(s):  
Kumaradeepan V. ◽  
Pathmini, M G S
Keyword(s):  
Social Sciences ◽  
Regression Analysis ◽  
Sri Lanka ◽  
Customer Satisfaction ◽  
Customer Loyalty ◽  
Random Sampling ◽  
Quantitative Method ◽  
Sampling Technique ◽  
Primary Data ◽  
The Impact

The topic of the research is Customer Satisfaction (CS) and Customer Loyalty (CL); special reference to the leading supermarkets in Jaffna. The objective of the research is to identify the impact of Customer Satisfaction on Customer Loyalty of leading Supermarkets in Jaffna, Sri Lanka. The research is simply deductive approach to find out the impact between Customer satisfaction and Customer loyalty. Quantitative method is available based on primary data. At present there are 08 numbers of supermarkets functioning in Jaffna district and popular three were selected. Random sampling technique is used to collect the data from customers of supermarkets in selected area. The analysis is carried out using a sample of 240 customers in Jaffna and only 218 were taken to analyze. ‘Statistical Package for Social Sciences’ (SPSS) 22.0 version was used in order to analyze the data. Correlation was used to find the connection between Customer Satisfaction and Customer Loyalty. Also Regression analysis is used to predict the value of a variable based on the value of two or more other variables. Also found that about 40 percent connection between Customer Satisfaction and Customer Loyalty and also found around 16% affect by Customer satisfaction to Customer loyalty.

Sign in / Sign up

Export Citation Format

Share Document