scholarly journals Utilization of Tax Incentives, Tax Services and Existence of Tax Sanctions on Tax Compliance in Submitting SPT and Micro Business Sustainability at Kediri City during COVID-19 Pandemic

2021 ◽  
Vol 8 (11) ◽  
pp. 463-469
Author(s):  
Amin Tohari ◽  
Andy Kurniawan ◽  
Basthoumi Muslih
Keyword(s):  
Local Government ◽  
Structural Equation ◽  
Tax Compliance ◽  
Tax Incentives ◽  
Sem Analysis ◽  
Equation Modeling ◽  
Tax Revenue ◽  
Business Sustainability ◽  
Tax Incentive ◽  
Endogenous Variables

This study aimed to analyze the utilization of tax incentives, tax sanctions, and tax services on tax compliance in submitting SPT and analyze them on micro business sustainability in Kediri City during Covid-19 pandemic. This study was a causality research design, using quantitative approach to examined the effects between exogenous and endogenous variables. The population were all micro business entrepreneurs in Kediri City with the sample size were 130 entrepreneurs. The analysis was used Structural Equation Modeling (SEM) analysis of SmartPLS program. The results showed that uutilization of tax incentives, tax service and the existence of tax sanctions had a positive and significant effect on tax compliance. Besides, tax service had a positive and significant effect on the business sustainability, but only tax incentives and tax sanctions had a positive and negligible effect on business sustainability. Kediri City needed to continue the existence of tax incentives, supervise on tax sanctions, improve tax services and motivate micro business entrepreneurs to submitting their SPT. So that, tax revenue of local government grows as expected. Meanwhile, to maintain micro business sustainability, local government with KPP Pratama Kediri has to guide and develop micro business entrepreneurs’ knowledge about tax effects for their own benefits. Keywords: business sustainability, tax compliance, tax incentive, tax sanctions, tax service.

scholarly journals Business sustainability model of smallholder layer farms in Kendal Regency, Central Java, Indonesia

2019 ◽  
Vol 44 (4) ◽  
pp. 408
Author(s):  
A. Sofyan ◽  
E. Suprijatna ◽  
S. I. Santoso ◽  
A. Setiadi
Keyword(s):  
Structural Equation ◽  
Social Economic ◽  
Positive Influence ◽  
Equation Modeling ◽  
Internal Variables ◽  
Chi Square ◽  
Business Sustainability ◽  
Central Java ◽  
Endogenous Variables ◽  
Sustainability Model

This study was aimed to analyze factors and models of business sustainability of smallholder layer farms in Kendal Regency, Indonesia. Purposive sampling method was used to select 120 active layer chicken farmers in Sukorejo, Pageruyung, Patean, Limbangan, and Boja Districts as research respondents with the ownership of 300 to 10,000 birds. Research variables consisted of three external variables (social, economic, and institutional) and two internal variables (income and business sustainability). Closed questionnaires were used to collect data. The data were analyzed descriptively using Structural Equation Modeling (SEM) by AMOS 21 software. The results showed that the exogenous and endogenous variables met the modeling criteria with Chi square value = 160.764; probability = 0.380; CMIN / DF = 1.031; GFI = 0.892; AGFI = 0.841; TLI = 0.998; CFI = 0.998; RMSEA = 0.016. Social, economic, institutional and income variables had a significant and positive influence (P≤0.05) on business sustainability. The constructed model had a strong and positive relationship, so it could illustrate the sustainability model of layer business in Kendal Regency.

scholarly journals PENGARUH PENGETAHUAN PERPAJAKAN DAN PERSEPSI KEADILAN TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK MELALUI KEPERCAYAAN

2019 ◽  
Vol 5 (1) ◽  
Author(s):  
Ari Yulianti ◽  
Asep Kurniawan
Keyword(s):  
Structural Equation Modeling ◽  
Structural Equation ◽  
Tax Compliance ◽  
Sem Analysis ◽  
Primary Data ◽  
Equation Modeling ◽  
Quantitative Descriptive ◽  
Data Collection Technique ◽  
Descriptive Method ◽  
Year 2013

This study aims to determine the effect of tax knowledge and perception of justice to compliance of taxpayer pp 46 year 2013 registered at tax office Subang and to determine the influence of knowledge taxation and perception of justice to compliance of taxpayer pp 46 year 2013 registered at tax office Subang through trust variables. This research uses quantitative descriptive method by using primary data. Data collection technique is by questionnaire. The population in this study is all taxpayers entrepreneurs included into PP 46 year 2013 registered at� Tax Office� Subang, and samples in this study as many as 100 respondents. Hypothesis testing using Structural Equation Modeling (SEM) analysis. The results of this study indicate that tax knowledge have an effect on taxpayer compliance, and perception of justice have an effect on taxpayer compliance, whereas trust does not mediate the influence of tax knowledge on compliance and perception of justice toward compliance.Keywords: Tax Knowledge, Perception of Justice, Trust, Tax Compliance

scholarly journals Analysis of the Tax Compliance in the EU: VECM and SEM

Mathematics ◽  
2021 ◽  
Vol 9 (17) ◽  
pp. 2170
Author(s):  
Marius-Răzvan Surugiu ◽  
Cristina-Raluca Mazilescu ◽  
Camelia Surugiu
Keyword(s):  
Structural Equation ◽  
Tax Compliance ◽  
Sem Analysis ◽  
Equation Modeling ◽  
The European Union ◽  
Data Set ◽  
Important Indicator ◽  
Vector Error Correction ◽  
Vector Error ◽  
Long Run

Tax compliance is an important indicator for the proper functioning of the tax authority, influencing the budget revenue level. In this study, a Vector Error Correction Model (VECM) analysis was developed to identify the long-term relationships between the compliance in individual income taxation (taxpayer’s behavior), public trust in politicians (trust in authorities), and rule of law (power of the authorities), using unbalanced panel data for the European Union (EU28) during the 2007–2017 period. The results underline the causality of the long-run relationships between the variables. The results of the VECM analysis underline the need for various support measures for voluntary tax compliance, with the trust variable having an important impact on tax compliance. In addition, a Structural Equation Modeling (SEM) analysis was employed using an improved data set with variables such as the compliance in corporation taxation (taxpayer’s behavior), wastefulness of government spending, and quality of the education system. The results of the SEM analysis underline the positive and significant influences of the variables on tax compliance.

Effect of Organizational Culture and Organizational Commitment to Employee Performance through Organizational Citizenship Behavior (OCB) as Intervening Variables (Study on Bappeda Litbang Provinsi Bali)

2018 ◽  
Vol 9 (08) ◽  
pp. 20997-21013
Author(s):  
Anom Suwibawa ◽  
Anak Agung Putu Agung ◽  
I Ketut Setia Sapta
Keyword(s):  
Organizational Culture ◽  
Organizational Commitment ◽  
Organizational Citizenship ◽  
Organizational Citizenship Behavior ◽  
Structural Equation ◽  
Employee Performance ◽  
Sem Analysis ◽  
Citizenship Behavior ◽  
Equation Modeling ◽  
The Individual

Organizational culture as the values, principles, traditions and ways of working shared by members of the organization and affect the way they act. Organizational commitment has an important role of employee performance. The commitment can be realized if the individual in the organization, running their rights and obligations according to their duties and functions and functions within the organization, because the achievement of organizational goals is the work of all members of the organization that are collective Vipraprastha, Sudja,  & Yuesti (2018). Respondents in this study are Civil Servants (PNS) at least have been working for 2 years. The number of respondents in this study were 86 respondents using Nonprobability technique that is saturated samples or often called total sampling. This research uses SMARTPLS 3 Structural Equation Modeling (SEM) analysis. The results of this study indicate that: 1) organizational culture has a positive and significant effect on Organizational Citizenship Behavior (OCB); 2) Organizational Citizenship Behavior (OCB) has positive and significant impact on Organizational Citizenship Behavior (OCB); 3) Organizational Citizenship Behavior employee, 4) organizational culture has a positive effect on the performance of employees, either partially or through Organizational Citizenship Behavior (OCB), 5) Organizational commitment has no effect on employee performance.

Analisis Pengaruh Persepsi Manfaat, Persepsi Kemudahan Penggunaan dan Persepsi Risiko Terhadap Keputusan Pembelian dengan Kepercayaan Sebagai Variabel Intervening (Studi Pada Konsumen Gofood di Kota Semarang)

2020 ◽  
Vol 19 (2) ◽  
pp. 114-125
Author(s):  
Isnaeni Agustin Widhiaswara ◽  
Harry Soesanto
Keyword(s):  
Structural Equation Modeling ◽  
Perceived Risk ◽  
Structural Equation ◽  
Sem Analysis ◽  
Ease Of Use ◽  
Perceived Usefulness ◽  
Equation Modeling ◽  
Purchasing Decisions ◽  
Food Purchases ◽  
The City

This study aims to analyze the effect of perceived usefulness, perceived of ease of use, perceived risk , trust and purchasing decisions for GoFood in the city of Semarang. Respondents in this study are consumers who make food purchases through GoFood. Data collected through Google Form containing questionnaires filled out by 125 respondents. The analytical method used is Structural Equation Modeling (SEM) analysis carried out with the AMOS program. The results of hypothesis testing with SEM show that: 1. Perceived usefulness has a significant effect on trust, 2. Perceived of ease of use has a significant effect on trust, 3. Perceived risk has a significant effect on trust, 4. Trust has a significant effect on purchasing decisions, 5. Perceived usefulness has a significant effect on purchasing decisions, 6. Perceived of ease of use has a significant effect on purchasing desicion, 7. Perceived risk has a significant effect on purchasing decisions.

scholarly journals MEDIASI CUSTOMER SATISFACTION DAN INTELLECTUAL CAPITALATAS PENGARUH DIGITAL MARKETING TERHADAP KINERJA PERUSAHAAN

2020 ◽  
Vol 15 (2) ◽  
pp. 288-306
Author(s):  
Yuliati Yuliati
Keyword(s):  
Firm Performance ◽  
Customer Satisfaction ◽  
Intellectual Capital ◽  
Structural Equation ◽  
Sem Analysis ◽  
Digital Marketing ◽  
Equation Modeling ◽  
Internal Resources ◽  
Small Medium Enterprises ◽  
The Relationship

The aim of this study is to provide clarity of intellectual capital effects and customer satisfaction as a mediating variable in the relationship between digital marketing for firm performance. The study was conducted on Small Medium Enterprises (SMEs) in Kudus district by taking a sample of 134 SME managers such as owners and operational managers. Through structural equation modeling (SEM) analysis, it is discussed that the mediated hypothesized effect is statistically significant. In other words, intellectual capital and customer satisfaction can bridge the relationship of digital marketing variables to firm performance. This finding helps management in understanding the ability of internal resources to be able to utilize information technology to support the resources they have. Therefore, SMEs must pay attention to factors both internal and external, agreeing to understand the suitability of the firms in determining the most appropriate use of digital marketing.

scholarly journals Analisis Pengaruh Orientasi Kewirausahaan, Inovasi, dan Kapabilitas Pemasaran terhadap Keunggulan Bersaing pada UKM Olahan Ikan di Semarang

2021 ◽  
Vol 23 (1) ◽  
pp. 21-30
Author(s):  
Lisda Rahmasari
Keyword(s):  
Structural Equation Modeling ◽  
Competitive Advantage ◽  
Structural Equation ◽  
Sampling Technique ◽  
Population Data ◽  
Sem Analysis ◽  
Equation Modeling ◽  
Analysis Tool ◽  
Marketing Capabilities ◽  
Research Population

This study aimed to find out the influence of entrepreneurial orientation, innovation and marketing capabilities on competitive advantage. The research population comprised Fish Processing Business in Semarang City. The sample was selected by means of the purposive sampling technique. The sample was 100 companies. The data were collected by a questionnaire, interviews, and documentation. This research uses Structural Equation Modeling (SEM) analysis technique using AMOS 24.0 analysis tool. The test results using Structural Equation Modeling (SEM) analysis techniques indicate that the model is in accordance with population data. The results of the study showed that entrepreneurship oriented , innovation and marketing capabilities had a significant positive effect on competitive advantage. Used by analyzer for example validity test, test reliabilitas, and hipotesis test use modelling equation structural (SEM).

scholarly journals CREATING EXPERIENCE VALUE TO BUILD STUDENT SATISFACTION IN HIGHER EDUCATION

2020 ◽  
Vol 1 (3) ◽  
pp. 349-359
Author(s):  
Muji Gunarto ◽  
Ratih Hurriyati
Keyword(s):  
Higher Education ◽  
Student Satisfaction ◽  
Structural Equation ◽  
Student Experience ◽  
Sampling Technique ◽  
Total Sample ◽  
Sem Analysis ◽  
Equation Modeling ◽  
Strong Ties ◽  
Campus Activities

Higher education products or services received by students are experiential values. The purpose of this study is how to create the values of student experience so that student satisfaction arises. Higher education should now focus on students by creating strong ties with students and alumni. This research was conducted with a survey confirmatory approach. The survey was conducted at 32 universities in South Sumatra Province, Indonesia with a total sample of 357 students. The sampling technique used was stratified random sampling and data analysis using structural equation modeling (SEM) analysis. The results showed that the values of experience in HE were formed through increased co-creation in HE, where students were directly involved in various campus activities. High co-creation shows that there is a stronger attachment of students to HE and higher value of student experience. Co-creation does not directly affect student satisfaction, but it does indirectly affect experience value. If the value of experience is higher, student satisfaction will also be higher.

scholarly journals PENGARUH PROFESIONALISME DAN KOMPETENSI PENGAWASAN INTERNAL TERHADAP KUALITAS AUDIT PADA INSPEKTORAT PROVINSI BANTEN

2020 ◽  
Vol 3 (2) ◽  
pp. 142-154
Author(s):  
Ulvia Fadilah ◽  
Eka Mahmudin S
Keyword(s):  
Structural Equation ◽  
Audit Quality ◽  
Sem Analysis ◽  
Partial Least Square ◽  
Provincial Government ◽  
Least Square ◽  
Primary Data ◽  
Equation Modeling ◽  
Research Questions ◽  
Internal Supervision

This study aimed to examine the effect of professionalism and competence of internal supervision on audit quality at the Banten Provincial Government Inspectorate. This research developed a theoretical framework as a basis for hypotheses, to answer research questions consisting of how professionalism influences audit quality, and how competence influences audit quality. The samples of this study were 83 Government Internal Examiners (APIP) at the Inspectorate of Banten Province. This research used census method. The data used are primary data collected through questionnaires. Data analysis method to test hypotheses was Structural Equation Modeling (SEM) analysis using Partial Least Square (PLS). The results of this study indicate that: (1) professionalism hada positive and significant effect on audit quality, and (2) Competence had a positive and significant effect on audit quality.

scholarly journals PENERAPAN STRUCTURAL EQUATION MODELLING (SEM) AMOS PADA KOMITMEN ORGANISASI DAN PRESTASI KERJA (Studi Kasus: Bidan Puskesmas di Banyumas, Jawa Tengah, Indonesia)

2019 ◽  
Vol 18 (2) ◽  
pp. 11-21
Author(s):  
Suyoto Suyoto ◽  
Ahmad Zainal Abidin ◽  
Hariyaty Hariyaty
Keyword(s):  
Organizational Commitment ◽  
Structural Equation ◽  
Work Performance ◽  
Goodness Of Fit ◽  
Affective Commitment ◽  
Health Centre ◽  
Sem Analysis ◽  
Equation Modeling ◽  
Public Health Centre ◽  
Central Java

This study aims to determine the application of Structural Equation Modeling (SEM) Analysis of Moment Structure (AMOS) to the organizational commitment and work performance of the Midwife of Public Health Centre in Banyumas Regency. Central Java, Indonesia. Data collection techniques using purposive sampling. The sample of this study were 243 midwives with the following criteria: minimum education D3 midwifery, minimum working period of one year and minimum age of 22 years. The data analysis technique uses SEM AMOS. Model fit is shown by good and significant goodness of fit results. The results showed that indicators of organizational commitment consisting of affective commitment, continuous commitment and normative commitment were able to explain the construct of organizational commitment. Work performance indicators consisting of work performance, contextual performance, adaptive performance and productive work performance can explain the construct of work performance. The construct of organizational commitment has a significant positive effect on the construct of work performance.

Sign in / Sign up

Export Citation Format

Share Document