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Determinan Kepatuhan Wajib Pajak Orang Pribadi di Wilayah Jakarta Barat 雅加达西部地区的个人合规保证
Pub Date : 2021-09-30 DOI: 10.34208/mb.v13i2.1742
Tania Pretty Cia, I. N. Sukadana
This research was to examine the effect of independent variables (awareness of paying taxes, tax sanctions, tax authorities' attitudes, subjective norms, knowledge of tax regulations, perceptions of the effectiveness of the tax system, willingness to pay taxes and service quality) on the dependent variable (taxpayer compliance). The sample of this research is an individual who is registered at the KPP West Jakarta. Data collection was done by distributing questionnaires via google form. The data collection technique in this study was convenience sampling. The data analysis process in this study uses the SPSS 25 program. The results of this research indicate that tax sanctions and perceptions of the effectiveness of the taxation system affect taxpayer compliance because if the increasingly stringent tax sanctions and a high perception of the effectiveness of the taxation system owned by taxpayers, it will increasingly encourage taxpayers to comply with their tax obligations. While the awareness of paying taxes, the attitude of the tax authorities, subjective norms, knowledge of tax regulations, willingness to pay taxes and service quality have no effect on taxpayer compliance.
本研究旨在检验自变量(纳税意识、税收制裁、税务机关态度、主观规范、税收法规知识、对税收制度有效性的认知、纳税意愿和服务质量)对因变量(纳税人合规)的影响。本研究的样本是在西雅加达KPP注册的个人。数据收集通过谷歌表格分发问卷。本研究的数据收集方法为方便抽样。本研究的数据分析过程使用SPSS 25程序。本研究的结果表明,税收制裁和对税收制度有效性的认知会影响纳税人的遵守,因为如果纳税人拥有越来越严格的税收制裁和对税收制度有效性的高度认知,它将越来越多地鼓励纳税人遵守其纳税义务。纳税意识、税务机关态度、主观规范、税收法规知识、纳税意愿和服务质量对纳税人的纳税行为没有影响。
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引用次数: 0
Factors that Motivate The Act of Earnings Management 激励盈余管理行为的因素
Pub Date : 2021-09-30 DOI: 10.34208/mb.v13i2.1667
Janet Jesslyn, Yulius Kurnia Susanto, Williem Chahya Wijaya
The purpose of this research is to obtain empirical evidence about the influence of return on asset, financial leverage, firm size, firm age, fixed asset turnover, free cash flow, sales growth, audit quality, managerial ownership, institutional ownership, board size, and audit committee on earnings management. The population used in this research are non financial companies listed in Indonesia Stock Exchange from 2017 to 2019. The sample used for this research consists of 195 listed non-financial companies. The sampling technique used purposive sampling method, tested and analyzed using multiple regression method. The result of this research shows that return on asset, financial leverage, sales growth, and audit committee has positive influence while fixed asset turnover and free cash flow has negative influence on earnings management, moreover the other independent variables such as firm size, firm age, audit quality, managerial ownership, institutional ownership, and board size have no influence on earnings management.
本研究的目的是获取资产收益率、财务杠杆、企业规模、企业年龄、固定资产周转率、自由现金流、销售增长、审计质量、管理层所有权、机构所有权、董事会规模和审计委员会对盈余管理影响的实证证据。本研究使用的人群是2017年至2019年在印尼证券交易所上市的非金融公司。本研究使用的样本包括195家上市非金融公司。抽样技术采用目的抽样法,采用多元回归法进行检验和分析。研究结果表明,资产收益率、财务杠杆率、销售增长率和审计委员会对盈余管理有正向影响,固定资产周转率和自由现金流量对盈余管理有负向影响,公司规模、公司成立时间、审计质量、管理层持股、机构持股、董事会规模等其他自变量对盈余管理没有影响。
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引用次数: 0
Faktor-Faktor mempengaruhi Nilai Perusahaan non-Keuangan yang tedaftar di Bursa Efek Indoensia 因素影响了印多尼亚证券交易所上市的非金融公司的价值
Pub Date : 2021-09-30 DOI: 10.34208/mb.v13i2.1690
Marcella Marcella, Mungniyati Mungniyati
The purpose of this research is to obtain empirical evidence about the effect of independent variables on firm value. This study uses a variable performance ratio, leverage ratio, profit sustainability ratio, shareholder's equity ratio, profitability, dividend payout ratio, firm size, firm productivity and firm age. The population used in this study were non-financial companies listed on the Indonesia Stock Exchange from 2015 to 2017. There were 118 non-financial companies selected to be used as the final sample and the hypothesis tested using multiple regression analysis This study shows that the performance ratio, dividend payout ratio, firm productivity and firm age have an influence on firm value, while the leverage ratio, profit sustainability ratio, shareholder's equity ratio, profitability, and firm size do not affect the firm's value.
本研究的目的是获得自变量对企业价值影响的实证证据。本研究采用了可变绩效比率、杠杆率、利润可持续性比率、股东权益比率、盈利能力、股息支付率、企业规模、企业生产率和企业年龄。本研究使用的人口是2015年至2017年在印度尼西亚证券交易所上市的非金融公司。最终选取118家非金融类公司作为样本,运用多元回归分析对假设进行检验。研究表明,企业的业绩比率、派息率、企业生产率和企业成立时间对企业价值有影响,而杠杆率、利润可持续性比率、股东权益比率、盈利能力和企业规模对企业价值没有影响。
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引用次数: 0
Pengaruh Intellectual Capital Terhadap Kinerja Perusahaan dan Nilai Perusahaan 智力资本对公司业绩和企业价值的影响
Pub Date : 2021-09-30 DOI: 10.34208/mb.v13i2.515
Melsia Melsia, N. Dewi
Intellectual capitalmerupakan aset pengetahuan yang dimiliki perusahaan sebagai sumber daya yang kompetitif yang akan meningkatkan kemampuan perusahaan dalam bersaing dengan memberikan value addedbagi perusahaan. Penelitian ini bertujuan untuk menemukan bukti empiris atas pengaruhintellectual capitalterhadap kinerja dan nilai perusahaan pada industri property and real estateyang terdaftar di Bursa Efek Indonesia tahun 2016 - 2018. Penelitian ini menggunakan konstruk laten formatif dengan indikator Return on Asset(ROA), Current Ratio (CR) dan Debt to Equity Ratio (DER) sebagai indikator pembentuk konstruk kinerja perusahaan, indikator Price to Book Value(PBV) sebagai indikator pembentuk konstruk nilai perusahaan, serta indikator Value Added of Capital Employed(VACA), Value Added Human Capital(VAHU) dan Structural Capital Value Added(STVA) sebagai indikator pembentuk konstruk intellectual capital(VAICTM). Pengambilan sampel pada penelitian menggunakan metode purposive sampling. Teknik analisis pada penelitian ini menggunakan metode Partial Least Square(PLS). Hasil dari penelitian ini menunjukkan, (1) Intellectual capitalberpengaruh positif secara signifikan terhadap kinerja perusahaan, dan (2) Intellectual capitalberpengaruh positif secara signifikan terhadap nilai perusahaan.
知识产权是企业作为一种具有竞争力的资源所拥有的知识资产,它将通过向企业提供价值addns来增强企业在竞争中的能力。本研究的目的是为2016年至2018年在印尼证券交易所上市的企业表现和价值的企业表现和价值提供实证证据。这项研究用潜在的建筑成长指标上归来(ROA),当前Ratio (CR)资产和债务的股权构成建筑的Ratio (DER)作为指标,普莱斯指标要回公司(PBV性能指标)作为构成建筑公司价值的指标,以及价值的额外资本Employed (VACA)、价值额外的人力资本(VAHU)和结构形成的资本价值额外的指标(STVA)作为建筑知识分子Capital (VAICTM)。采用采样方法进行研究。这项研究的分析技术采用了最基本的成分方法论(拜托)。这项研究的结果表明,(1)知识产权所有权对公司业绩产生了显著的正面影响,(2)知识产权对企业价值产生了显著的影响。
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引用次数: 1
Faktor yang Memengaruhi Kepatuhan Wajib Pajak Orang Pribadi di Wilayah Tangerang 影响唐郎私人纳税人合规的因素
Pub Date : 2021-09-30 DOI: 10.34208/mb.v13i2.1745
Myken Vanda Gishela, Rian Sumarta
The aims of this study are to determine the factors that affecting the control of personal taxpayers’ attitudes regarding the implementation of tax education, tax knowledge, tax penalty, account representative’s services, tax amnesty, tax awareness, and the application of e-filing system. The object of this study was conducted on personal taxpayers registered in Tangerang tax office. The data were collected by questionnaire measured by likert scale. Purposive sampling sampling technique were applied to determine the samples in this study and the number of samples in this study consisted of 131 personal taxpayers that registered in Tangerang tax office. data analysis was performed by validity test, reliability test. The hyphotesis was tested using the coefficient analysis, coefficient of determination (adj R2), t and F test statictics. The results showed that the implementation of tax knowledge, tax penalty, and the application of e-filing system had a positive effect on individual taxpayers’ compliance that registed in Tangerang tax office. While, other independent variable do not have influence to tax compliance.
本研究的目的是确定影响个人纳税人在实施税务教育、税务知识、税务处罚、会计代表服务、税务特赦、税务意识和电子申报系统应用等方面态度控制的因素。本研究的对象是在Tangerang税务局登记的个人纳税人。采用李克特量表进行问卷调查。本研究采用目的抽样的方法确定样本,样本数量为在橘子垄税务局登记的131名个人纳税人。数据分析采用效度检验、信度检验。采用系数分析、决定系数R2、t和F检验统计量对假设进行检验。结果表明,税收知识的实施、税收处罚、电子申报系统的应用对在橘子县税务局登记的个人纳税人的合规性有积极的影响。而其他自变量对纳税合规性没有影响。
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引用次数: 0
Faktor-Faktor yang mempengaruhi Nilai Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia 影响印尼证券交易所制造业价值的因素
Pub Date : 2021-09-30 DOI: 10.34208/mb.v13i2.1688
Dewi Pertiwi Novelita, Nelliyana Nelliyana
The objective of this research is to obtain empirical evidence that leverage policy, liquidity, profitability, company size, investment policy, sales activity, free cash flow, and corporate growth influence firm value. The population of this research is all manufacturing companies listed in Indonesia Stock Exchange from 2013 to 2016. Sixty-seven manufacturing companies are selected as the research sample using purposive sampling method. This research uses multiple regression method for hypothesis analysis. The empirical result of this research shows that leverage policy, profitability, size, and free cash flow positive influence firm value. However, liquidity, investment policy, sales activity, and corporate growth do not influence firm value.
本研究的目的是获得杠杆政策、流动性、盈利能力、公司规模、投资政策、销售活动、自由现金流和公司成长影响公司价值的实证证据。本研究的人口为2013年至2016年在印尼证券交易所上市的所有制造业公司。采用目的抽样方法,选取67家制造业企业作为研究样本。本研究采用多元回归方法进行假设分析。实证结果表明,杠杆政策、盈利能力、规模和自由现金流对企业价值有正向影响。然而,流动性、投资政策、销售活动和公司成长并不影响公司价值。
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引用次数: 2
Pengaruh Penerapan Sistem E-Filing, Pemahaman Perpajakan, Kesadaran Wajib Pajak, Sanksi Perpajakan, Pemahaman Internet, dan Kualitas Pelayanan terhadap Kepatuhan Wajib Pajak Orang Pribadi 使用E-Filing系统、税收理解、纳税人意识、税收制裁、互联网理解和个人纳税人服务质量的影响
Pub Date : 2021-09-30 DOI: 10.34208/mb.v13i2.1744
Lucia Noviyanti, M. Febrianti
This study aims to obtain empirical evidence and to determine the effect of the application of e-fiiling system, understanding taxation, awareness of taxpayers, taxable sanctions, internet understanding and quality of services on individual taxpayer compliance who registered in KPP Bekasi Region. This study uses primary data by distributing questionnaires via Google Form to individual taxpayers who registered in KPP Bekasi Region. The number of samples are 95 respondents. This research uses purposive sampling method. The method for the data analysis in this research is multiple linear regression processed by statistical tests. The results of this study indicate that the application of e-fiiling system, taxable sanctions, quality of services has an effect on individual taxpayer compliance, while understanding taxation, awareness of taxpayers, and  internet understanding  have no effect on individual taxpayer compliance.
本研究旨在获得经验证据,并确定电子申报系统的应用、税收理解、纳税人意识、应税制裁、互联网理解和服务质量对在KPP Bekasi地区注册的个人纳税人合规性的影响。本研究使用原始数据,通过谷歌表格向在KPP别加西地区注册的个人纳税人发放问卷。样本数量为95人。本研究采用目的性抽样方法。本研究的数据分析方法是经统计检验处理的多元线性回归。本研究结果表明,电子申报系统的应用、应税制裁、服务质量对个人纳税人的合规性有影响,而税收理解、纳税人意识和互联网理解对个人纳税人的合规性没有影响。
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引用次数: 0
FAKTOR-FAKTOR YANG MEMENGARUHI TINGKAT KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP WILAYAH JAKARTA UTARA 影响雅加达北部KPP地区个人纳税人合规程度的因素
Pub Date : 2021-02-20 DOI: 10.34208/mb.v13i1.955
Juliani Juliani, Rian Sumarta
This study aims to obtain empirical evidence of understanding of taxpayers, taxpayer awareness, taxes sanction, taxpayer environment, quality of service, moral obligations and perceived behavioral control of taxpayer compliance. The use of the method in this study is causality research method. The population in this study is an individual taxpayer that registered in North Jakarta Tax Office. Sampling in this study used a simple random sampling method with a total of 103 respondents. The results of this study concluded that understanding of taxpayers, taxes sanction and moral obligations has an influence on the compliance of individual taxpayers registered in the North Jakarta Tax Office. In the sense that the higher the level of understanding of the taxpayer, the firmer the tax sanctions and the better the moral obligations, the higher the level of compliance of individual taxpayers. While taxpayer awareness, taxpayer environment, quality of service and perceived behavioral control do not affect the compliance of individual taxpayers registered in North Jakarta Tax Office.
本研究旨在获得纳税人理解、纳税人意识、税收制裁、纳税人环境、服务质量、道德义务和纳税人合规感知行为控制的实证证据。本研究使用的方法是因果关系研究方法。本研究的人口是在北雅加达税务局登记的个人纳税人。本研究的抽样采用简单随机抽样的方法,共103名受访者。本研究的结果得出结论,对纳税人,税收制裁和道德义务的理解对在北雅加达税务局注册的个人纳税人的合规性有影响。从对纳税人的了解程度越高,税收制裁越坚定,道德义务越好这一意义上说,纳税人个人的合规程度也就越高。而纳税人意识、纳税人环境、服务质量和感知行为控制对在北雅加达税务局注册的个人纳税人的合规性没有影响。
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引用次数: 2
FAKTOR–FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP WILAYAH JAKARTA UTARA 因素——影响雅加达北部KPP地区私人纳税人合规的因素
Pub Date : 2021-02-20 DOI: 10.34208/MB.V11I2.963
Rian Sumarta, Meliawati Meliawati
The Objective of the research is to determine effect of taxpayer awareness, tax sanction, knowledge and understanding of taxation, tax socialization, service quality of tax authorities and implementation of e-filing system against individual taxpayer compliance in KPP North Jakarta area. Object used in this research isindividual taxpayer have Taxpayer Registration Number and registered in KPP North Jakarta area. The samples in this research consists 118 taxpayer respondents. The method of sample in this research used conveniencesampling method. The result showed that variable taxpayer awareness, knowledege, and understanding of taxation has influenced against individual taxpayer compliance. While other variables as tax sanction, service quality of tax authorities, implementation of e-filing system, tax socialization has not influenced against individual taxpayer compliance.
本研究的目的是确定KPP北雅加达地区纳税人意识、税收制裁、税收知识和理解、税收社会化、税务机关服务质量和电子申报系统实施对个人纳税人合规的影响。本研究的对象是在KPP北雅加达地区登记的具有纳税人注册号的个人纳税人。本研究的样本包括118名纳税人受访者。本研究的抽样方法采用方便抽样法。结果表明,纳税人对税收的意识、知识和理解的变化对个体纳税人的合规产生了影响。而税收制裁、税务机关的服务质量、电子申报系统的实施、税收社会化等其他变量对个人纳税人的合规没有影响。
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引用次数: 1
THE INFLUENCE OF TIME PRESSURE, ROLE AMBIGUITY, WORKLOAD AND LACK OF MOTIVATION ON EMPLOYEE PERFORMANCE 时间压力、角色模糊、工作量和缺乏激励对员工绩效的影响
Pub Date : 2021-01-10 DOI: 10.34208/MB.V12I2.920
Karel Tjahjadi, F. Cahyadi
This study aimed to determine the influence of Time Pressure, Role Ambiguity, Workload, and Lack of Motivation on Employee Performance at PT XYZ. The population of this study was all of the employees at PT XYZ. 76 respondents were chosen to be the sample of this research. The sampling technique used was purposive sampling. The questionnaire was a 26-item likert scale, created by using google form, and distributed to the respondents via email. To analyze the data, research used multiple regression analysis as a test tool. Results showed that both Role Ambiguity and Lack of Motivation have a negative and significant influence on employee performance at PT XYZ, while the two other variables, Time Pressure and Workload don’t have any influence on employee performance.
本研究旨在确定时间压力、角色模糊、工作量和缺乏动机对XYZ公司员工绩效的影响。这项研究的对象是PT XYZ的所有员工。本研究选取76名受访者作为样本。使用的抽样技术是有目的的抽样。问卷为26项李克特量表,采用谷歌表格制作,并通过电子邮件发送给受访者。为了分析数据,研究使用多元回归分析作为测试工具。结果表明,角色模糊和动机缺乏对PT XYZ员工绩效均有显著负向影响,而时间压力和工作量这两个变量对员工绩效没有影响。
{"title":"THE INFLUENCE OF TIME PRESSURE, ROLE AMBIGUITY, WORKLOAD AND LACK OF MOTIVATION ON EMPLOYEE PERFORMANCE","authors":"Karel Tjahjadi, F. Cahyadi","doi":"10.34208/MB.V12I2.920","DOIUrl":"https://doi.org/10.34208/MB.V12I2.920","url":null,"abstract":"This study aimed to determine the influence of Time Pressure, Role Ambiguity, Workload, and Lack of Motivation on Employee Performance at PT XYZ. The population of this study was all of the employees at PT XYZ. 76 respondents were chosen to be the sample of this research. The sampling technique used was purposive sampling. The questionnaire was a 26-item likert scale, created by using google form, and distributed to the respondents via email. To analyze the data, research used multiple regression analysis as a test tool. Results showed that both Role Ambiguity and Lack of Motivation have a negative and significant influence on employee performance at PT XYZ, while the two other variables, Time Pressure and Workload don’t have any influence on employee performance.","PeriodicalId":336434,"journal":{"name":"Media Bisnis","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-01-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134217815","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
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Media Bisnis
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