scholarly journals Pengaruh Kesadaran Wajib Pajak, Pengetahuan Peraturan Pajak, dan Penyuluhan Perpajakan terhadap Kepatuhan Pembayaran Pajak Transaksi E-Commerce di Surabaya

2021 ◽  
Vol 1 (2) ◽  
pp. 173-185
Author(s):  
Aloisius Hama
Keyword(s):  
Social Media ◽  
Tax Compliance ◽  
Significant Positive Effect ◽  
Analysis Model ◽  
Study Results ◽  
Research Population ◽  
Independent Variable ◽  
Transaction Tax ◽  
Positive Effect ◽  
Intended Effect

Testing the intended effect for the taxpayer, knowledge of tax regulations, and tax counseling with transaction tax payment compliance for e-commerce actors is the purpose of this research. The research population involves E-commerce actors in the fashion sector who operate on Instagram social media accounts and are located in Surabaya. Multiple Linear Regression is the provision chosen in the data analysis model of this study because this study was designed to examine the influence of the independent variable with the dependent variable. The study results indicate that the growing awareness of taxpayers has a negative and insignificant effect on compliance with paying taxes for e-commerce actors. Knowledge of tax regulations partially found a significant positive effect on tax compliance for e-commerce actors. Then, other results show that partial tax counseling has a positive effect that is not considered significant on tax compliance for e-commerce players.

scholarly journals Pengaruh Social Media Marketing terhadap Purchase Intention dengan Brand Awareness sebagai Variable Intervening pada Martha Tilaar Salon Day Spa

2020 ◽  
Vol 5 (3) ◽  
pp. 145
Author(s):  
Supeni Budi Priatni ◽  
Teza Hutriana ◽  
Enni Noegraheni Hindarwati
Keyword(s):  
Social Media ◽  
Empirical Evidence ◽  
Purchase Intention ◽  
Social Media Marketing ◽  
Brand Awareness ◽  
Marketing Theory ◽  
Significant Positive Effect ◽  
Independent Variable ◽  
Marketing Variables ◽  
Positive Effect

The purpose of this study was to examine the effect of Social Media Marketing variables on Purchase Intention through Brand Awareness. The analysis that be used is path analysis. The sample is 97 instagram followers of Martha Tilaar Salon Day Spa taken from the number of 3721 followers Martha Tilaar Salon Day Spa followers on April 13, 2019. The dependent variable used is Purchase Intention. The independent variable is Social Media Marketing and the intervening variable is Brand Awareness. This study provides empirical evidence that Social Media Marketing has a significant positive effect on Brand Awareness, Brand Awareness has a significant positive effect on Purchase Intention, Social Media Marketing has a significant positive effect on Purchase Intention, Social Media Marketing has a significant positive effect on Purchase Intention with Brand Awareness as an independent variable . Empirical results from this study have implications for salon entrepreneurs, marketing divisions in the beauty and spa industry as well as the development of Social Media Marketing theory, Brand Awareness that influences Purchase Intention as a result of this study

scholarly journals Pengaruh Kualitas Layanan dan Keadilan Terhadap Kepatuhan Wajib Pajak Dengan Kepuasan Sebagai Variabel Mediasi

2020 ◽  
Vol 10 (2) ◽  
pp. 149-158
Author(s):  
Eka Febriani ◽  
Norra Isnasia Rahayu
Keyword(s):  
Service Quality ◽  
Tax Compliance ◽  
Sampling Technique ◽  
Primary Data ◽  
Probability Method ◽  
Significant Positive Effect ◽  
Mediating Role ◽  
Convenience Sampling ◽  
Positive Effect

This study aims to examine the effect of service quality and fairness on taxpayer compliance and the mediating role of satisfaction in the effect of service quality and fairness on taxpayer compliance. The population of this research is individual local taxpayers in Samarinda. The sample of this study is 164 respondents selected using non probability method with convenience sampling technique. This study uses primary data obtained from seven-scale Likert questionnaires. The data were analyzed using path analysis in SPSS. The results of this study show that, first, service quality has a significant positive effect on satisfaction and taxpayer compliance; second, fairness has an insignificant effect on satisfaction and taxpayer compliance; third, satisfaction has a significant positive effect on taxpayer compliance; fourth, service quality has a significant positive effect on taxpayer compliance mediated by satisfaction; fifth, mediated by satisfaction, fairness has no significant effect on tax compliance.

scholarly journals Pengaruh Penerapan E-filing terhadap Kepatuhan Pelaporan Wajib Pajak dengan Media Sosial sebagai Variabel Moderasi

2020 ◽  
Vol 12 (2) ◽  
pp. 121-136
Author(s):  
Celintara Anindya Ayu Wardhani ◽  
Sarah Kristina ◽  
Priyo Hari Adi
Keyword(s):  
Social Media ◽  
Sampling Method ◽  
Primary Data ◽  
Online Media ◽  
Significant Positive Effect ◽  
Purposive Sampling ◽  
Use Of Social Media ◽  
Positive Effect

This study aims to analyze the effect of applying e-filing to taxpayer reporting compliance with the use of social media as a moderating variable. The data used are primary data in the form of questionnaires taken directly through filling out questionnaires distributed via online media using Google Form. The sampling method in this study uses a purposive sampling method with taxpayer criteria using social media. The results showed that the application of e-filing had a significant positive effect on compliance with taxpayer reporting while the use of social media was not able to moderate the effect of e-filing on taxpayer reporting compliance.

scholarly journals TATA KELOLA, KOMPENSASI CEO, KARAKTERISTIK CEO, ACCOUNTING IRREGULARITIES DAN TAX AGGRESSIVENESS

2019 ◽  
Vol 6 (2) ◽  
pp. 285
Author(s):  
Ririn Juliawaty ◽  
Christina Dwi Astuti
Keyword(s):  
Corporate Governance ◽  
Ceo Compensation ◽  
Stock Exchange ◽  
Secondary Data ◽  
Analysis Model ◽  
Tax Aggressiveness ◽  
Ceo Tenure ◽  
Negative Effect ◽  
Independent Variable ◽  
Positive Effect

<p><em>The purpose of this research is</em><em> </em><em>to examine the effect of corporate governance, CEO characteristic, CEO compensation, and accounting irregularities on tax aggressiveness. The dependent variable in this research is tax aggressiveness, while the independent variable in this research are corporate governance, characteristic CEO and CEO compensation</em><em>.</em></p><p><em>This study used secondary data with entire population manufacture companies listed at the Indonesia Stock Exchange (BEI) for 2015 -2017. The research sample are consists of 37 companies. The sampling method used to determine the sample is purposive sampling. The analysis model used in this research is multiple regression of panel data.</em><em></em></p><p><em>Based on analytical results concluded that independent director have a significant and negative effect on tax aggressiveness while accounting irregularities has a significant and positive effect on tax aggressiveness. The board size, CEO compensation, age, and CEO tenure have no significant effect on tax aggressiveness. </em></p>

scholarly journals PENGARUH RELIGIOSITY DAN LINGKUNGAN TERHADAP KEPATUHAN PAJAK ORANG PRIBADI DI SURABAYA

2020 ◽  
Vol 3 (2) ◽  
pp. 29-35
Author(s):  
Ria Dewi Ambarwati ◽  
Nur Farida Liyana
Keyword(s):  
Regression Analysis ◽  
Environmental Influence ◽  
Environmental Influences ◽  
Tax Compliance ◽  
Positive Influence ◽  
Religious Organizations ◽  
Religious Leaders ◽  
Significant Positive Effect ◽  
Referent Group ◽  
Positive Effect

Religiosity and environmental influences (group references) are two things that are believed to have a positive influence on tax compliance. This has been proven by previous studies focusing on the determinants of tax compliance. For this reason, this study will conduct a survey of 300 individual taxpayers in Surabaya to see whether there is an influence of religiosity and environmental influence on a person's decision to comply with tax rules. For this reason, a regression analysis was conducted and it was found that there was a significant positive effect between the level of religiosity and the influence of the environment (referent group) on tax compliance. This means that the more religious a person is, the more chance he will obey the tax rules. Likewise, a person's chances of complying with taxes will increase if one's environment is also compliant with taxes. For this reason, DGT needs to collaborate with religious organizations, religious leaders and communities to be able to voice the importance of taxes and the need for compliance with tax regulations. Kereligiusan seseorang dan pengaruh lingkungan (referensi kelompok) merupakan dua hal yang dipercaya memiliki pengaruh positif terhadap kepatuhan pajak. Hal ini telah dibuktikan oleh penelitian-penelitian tedahulu yang berfokus kepada faktor penentu kepatuhan pajak. Untuk itu di penelitian ini akan dilakukan survey kepada 300 Wajib Pajak orang pribadi di Surabaya untuk   melihat apakah ada pengaruh religiusitas dan pengaruh lingkungan kepada keputusan seseorang untuk patuh terhadap aturan perpajakan. Untuk itu dilakukan analisis regresi dan diperoleh bahwa benar terdapat pengaruh positif signifikan antara tingkat religiustas (religiosity) dan pengaruh lingkungan (referent group) terhadap kepatuhan pajak (tax compliance). Hal ini berarti semakin religious seseorang maka peluang dia untuk patuh terhadap aturan pajak semakin tinggi. Demikian pula bahwa peluang seseorang untuk patuh terhadap pajak akan meningkat jika lingkungan seseorang tersebut juga patuh terhadap pajak. Untuk itu DJP perlu untuk melakukan kerjasama denga organisasi keagamaan, tokoh agama dan komunitas-komunitas untuk dapat menyuarakan pentingnya pajak dan perlunya kepatuhan terhadap aturan perpajakan.

scholarly journals Effectiveness Of The Use Of Instagram Social Media On Personal Branding Joko Widodo In The First Voters 2019 Election

2019 ◽  
Vol 9 (2) ◽  
pp. 63
Author(s):  
Ahnaf Rifky Saputra
Keyword(s):  
Social Media ◽  
Sampling Technique ◽  
The Public ◽  
Digital Era ◽  
Social Media Platforms ◽  
Independent Variable ◽  
Personal Branding ◽  
The Republic ◽  
Use Of Social Media ◽  
Positive Effect

In this digital era, all activities can be published to the public through social media. Many groups of people actively use social media ranging from students, adults, entrepreneurs and state officials. One of them is the seventh President of the Republic of Indonesia, Ir. H. Joko Widodo. Joko Widodo has a variety of social media platforms, social media with the most followers among other social media is Instagram. With a total of 16.5 million followers making him the leader of the country with the second most followers in the world. The content of uploads on Instagram of Joko Widodo is diverse and very massive, the things Joko Widodo does on Instagram social media is one way to form personal branding. Personal branding is a unique phenomenon because basically all people have their own characteristics, to get the results of long-lasting branding and provide maximum benefits, the branding process must come from authentic, real and original evidence. This study aims to determine how effective the use of social media instagram is for the formation of Joko Widodo's personal Branding to the 2019 First Election Voters who are still confused and need references to make choices in using their voting rights. This study uses a descriptive quantitative method of two variables. The independent variable in this study is the effectiveness of using social media instagram while the dependent variable is Joko Widodo's personal branding. This research was conducted by distributing questionnaires to 100 respondents using the Nonprobality Sampling technique. The results of this study state that the use of Instagram social media in delivering the desired message falls into the effective category with a percentage of 74.9% while the formation of personal branding for the first voters is included in the effective category with a percentage of 81.1%. The conclusion of this study is that the communication carried out by Joko Widodo's Instagram social media account took place effectively and had a positive effect on the formation of Joko Widodo's personal branding for the first voters of the 2019 Election. Keywords: Social Media, Instagram, Personal Branding, First Voters

scholarly journals THE EFFECT OF RAMADAN MONTH ON STOCK RETURN AND VOLATILITY OF A SHARIA-BASED INDEX

2021 ◽  
Vol 2 (2) ◽  
pp. 119-133
Author(s):  
Arief Rahmatullah ◽  
Putu Anom Mahadwartha ◽  
Endang Ernawati
Keyword(s):  
Linear Regression ◽  
Stock Returns ◽  
Stock Return ◽  
T Test ◽  
Test Results ◽  
Significant Positive Effect ◽  
Dummy Variable ◽  
Average Return ◽  
Study Results ◽  
Positive Effect

This study aims to examine the effect of a religious-related calendar anomaly, namely Ramadan, on stock return and volatility of a Sharia-based index in Indonesia. This study used the GARCH (p,q) method and linear regression to examine the effect of Ramadan on stock returns and volatility, with Ramadan as a dummy variable. This study results show that Ramadan month has a significant positive effect on stock returns, or it can be said that an anomaly occurs during Ramadan month. Meanwhile, volatility during Ramadan month is negative and not significant. This study also exercised a T-test to support the GARCH regression (p,q) and linear regression results. The t-test results show that the average return during Ramadan is higher than in other months. Meanwhile, the average volatility during Ramadan is lower than in other months.

scholarly journals Effectiveness Of The Use Of Instagram Social Media On Personal Branding Joko Widodo In The First Voters 2019 Election

2019 ◽  
Vol 9 (2) ◽  
pp. 63
Author(s):  
Ahnaf Rifky Saputra
Keyword(s):  
Social Media ◽  
Sampling Technique ◽  
The Public ◽  
Digital Era ◽  
Social Media Platforms ◽  
Independent Variable ◽  
Personal Branding ◽  
The Republic ◽  
Use Of Social Media ◽  
Positive Effect

In this digital era, all activities can be published to the public through social media. Many groups of people actively use social media ranging from students, adults, entrepreneurs and state officials. One of them is the seventh President of the Republic of Indonesia, Ir. H. Joko Widodo. Joko Widodo has a variety of social media platforms, social media with the most followers among other social media is Instagram. With a total of 16.5 million followers making him the leader of the country with the second most followers in the world. The content of uploads on Instagram of Joko Widodo is diverse and very massive, the things Joko Widodo does on Instagram social media is one way to form personal branding. Personal branding is a unique phenomenon because basically all people have their own characteristics, to get the results of long-lasting branding and provide maximum benefits, the branding process must come from authentic, real and original evidence. This study aims to determine how effective the use of social media instagram is for the formation of Joko Widodo's personal Branding to the 2019 First Election Voters who are still confused and need references to make choices in using their voting rights. This study uses a descriptive quantitative method of two variables. The independent variable in this study is the effectiveness of using social media instagram while the dependent variable is Joko Widodo's personal branding. This research was conducted by distributing questionnaires to 100 respondents using the Nonprobality Sampling technique. The results of this study state that the use of Instagram social media in delivering the desired message falls into the effective category with a percentage of 74.9% while the formation of personal branding for the first voters is included in the effective category with a percentage of 81.1%. The conclusion of this study is that the communication carried out by Joko Widodo's Instagram social media account took place effectively and had a positive effect on the formation of Joko Widodo's personal branding for the first voters of the 2019 Election. Keywords: Social Media, Instagram, Personal Branding, First Voters

Leadership Style, Work Discipline, and Compensation to Employee Performance through Job Satisfaction

2020 ◽  
Vol 3 (2) ◽  
pp. 47-63
Author(s):  
Edi Sugiono ◽  
Suryono Efendi ◽  
Yulianah
Keyword(s):  
Job Satisfaction ◽  
Leadership Style ◽  
Quantitative Research ◽  
Positive Impact ◽  
Employee Performance ◽  
Research Approach ◽  
Significant Positive Effect ◽  
Independent Variable ◽  
Positive Effect

The purpose of this thesis is to study the influence of leadership style, work discipline, compensation, job satisfaction and employee performance at PT. Sraya Dinamika Mandiri and to provide suggestions on how PT. Sraya Dinamika Mandiri can increase job satisfaction by improving employee performance that affects it. For the independent variable: leadership style (X1), work discipline (X2), compensation (X3), the dependent variable is employee performance (Y1), and the intervening variable is job satisfaction. The research approach is quantitative research by the questionnaire. The sample used was 150 respondents. This study indicates that each dimension of leadership style, work discipline, and compensation has a direct and significant positive effect on the performance of PT. Sraya Dinamika Mandiri employees. Job satisfaction directly has a positive and significant impact on employee performance. However, work discipline has no positive and significant effect on job satisfaction, and work discipline has no positive impact on employee performance through job satisfaction.

Pengaruh Profitabilitas, Likuiditas dan Solvabilitas terhadap Harga Saham pada Sektor Transportasi yang Terdaftar di BEI Tahun 2014-2018

2021 ◽  
Vol 11 (1) ◽  
pp. 41-53
Author(s):  
Popy Marsela ◽  
One Yantri
Keyword(s):  
Stock Prices ◽  
Stock Exchange ◽  
Share Price ◽  
Significant Positive Effect ◽  
Share Prices ◽  
Negative Effect ◽  
Equity Ratio ◽  
Independent Variable ◽  
Positive Effect ◽  
Method Approach

This study aims to determine the effect of Profitability, Liquidity and Solvability on the share prices of sector Transportation on the Indonesia Stock Exchange (IDX) period 2014-2018. The Share Prices as the dependent variable is proxied by Closing Price. The independent variables in this Profitability, Liquidity and Solvability. The Profitability is proxied by Return On Asset (ROA), Liquidity is proxied by Current Ration (CR), Solvability is proxied by Debt to Equity Ratio (DER). The research method uses a quantitative method approach. The results of this experiment showed that the independent variable Profitability has a significant positive effect on stock prices with a significance of 0.000 < 0.00. Liquidity has not a significant negative effect on stock prices with a significance value of 0.181 > 0.005. Solvability has a significant positive effect on stock prices with a significance of 0.001 < 0.005. Profitability, Liquidity, and Solvability together significantly influence the Share Price with a significance value of 0.000 < 0.005.

Sign in / Sign up

Export Citation Format

Share Document