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THE INFLUENCE OF POSITIVE AND NEGATIVE ELECTRONIC WORD OF MOUTH REVIEW ON HOTEL CUSTOMER E-REPURCHASE 正面和负面电子口碑评论对酒店顾客电子购买的影响
Pub Date : 2023-12-04 DOI: 10.29210/020232265
Endang Tjahjaningsih, Dian Suprapti, Euis Soliha, Tristiana Rijanti
Digital technology makes hotel bookings through online travel agents more attractive and more and more people want to make online travel booking agents create more attractive features for hotel bookings. The purpose of this study was to examine the effect of E-WoM on E-repurchase, especially in hotel bookings through Online Travel Booking Agent.com in Semarang City. The method used is an experimental research method using 56 participants using a different test-One Way Annova. The results of the study show that there are differences in the effect of E-WoM on e-repurchase in the form of positive and negative customer reviews from Online Travel Booking Agent XYZ customers.
数字技术使通过在线旅行社预订酒店更具吸引力,越来越多的人希望在线旅行社为酒店预订提供更具吸引力的功能。本研究的目的是探讨电子世界对电子购买的影响,尤其是对通过三宝垄市在线旅行社网站预订酒店的影响。采用的方法是实验研究法,56 名参与者使用了不同的测试方法--单向安诺瓦法。研究结果表明,在线旅行预订商 XYZ 客户的正面和负面客户评论对电子购物的影响存在差异。
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引用次数: 0
Digital Marketing Communication Strategy in The Post-Pandemic of the Indonesian Tourism 印尼旅游业大流行后的数字营销传播战略
Pub Date : 2023-12-01 DOI: 10.29210/020232226
Tri Waluyo
Digital Marketing Communication Strategy something that every tourism industry should have for tourist activities describes the main users of digital technology supporting the marketing functions of an organization. In an effort to improve marketing and reach the target market through regular and organized digital marketing. Tourism needs a digital marketing communication strategy to help and serve the needs of the community, effective and efficiently planned strategies so that the success rate is high. This study aims to determine the digital marketing communication strategy in the Post-Pandemic of the Indonesian Tourism. The method used by this study is descriptive qualitative. The results of this study are advertising, personal selling, sales promotion, direct marketing, public relations, and Word-of-Mouth (WOM) Marketing.
数字营销传播战略是每个旅游业都应具备的,它描述了支持组织营销功能的数字技术的主要用户。通过定期和有组织的数字营销,努力提高营销水平并接触目标市场。旅游业需要数字营销传播战略来帮助和服务于社会需求,有效和高效地规划战略,这样成功率才会高。本研究旨在确定印尼旅游业 "后大流行 "时期的数字营销传播战略。本研究采用的方法是描述性定性方法。研究结果包括广告、个人销售、促销、直销、公共关系和口碑营销(WOM)。
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引用次数: 0
Hambatan-Hambatan Pelaksanaan Putusan Ptun Dalam Sengketa Perangkat Desa di Kab.Lombok Timur 东龙目岛地区村庄器具纠纷中执行 Ptun 裁决的障碍
Pub Date : 2023-12-01 DOI: 10.29210/020232037
Firzhal Arzhi Jiwantara
Tujuan Penelitian untuk mengetahui tentang hambatan-hambatan pelaksanaan Putusan PTUN dalam sengketa Perangkat Desa di Kab.Lombok Timur. Jenis penelitian ini adalahpenelitian hukum normatif empiris. Penelitian Hukum Normatif sering disebut studi hukum dalam buku (law in books), sedangkan penelitian hukum sosiologis/empiris disebut studi hukum dalam aksi/tindakan (law in action). Disebut demikian, karena penelitian sosiologis atau empiris menyangkut hubungan timbal balik antara hukum dan lembaga-lembaga sosial lain, jadi merupakan studi sosial yang non-doktrinal, bersifat empiris, artinya berdasarkan data yang terjadi di lapangan. Kedua jenis penelitian ini, digunakan dalam rangka mengakomodir aspek dogmatik hukum dan kenyataan hukum yang keduanya dibutuhkan di dalam mengukur dan menganalisis permasalahan yang diangkat. Hasil Penelitian yaitu Hakekat Eksekusi Putusan Pengadilan Tata Usaha Negara Yang Telah Memeperoleh Kekuatan Hukum Tetap(inkracht van gewijsde) adalah  Dalam hal amar atau diktum putusan lembaga peradilan telah dilakukan eksekusi, dilihat dari aspek teori norma merupakan pelaksanaan dari norma kongkrit yang diciptakan oleh lembaga peradilan terhadap suatu kasus dengan obyek  tertentu dan subyek tertentu khususnya pihak-pihak yang bersengketa dan Hambatan-hambatan pelaksanaan Putusan PTUN Dalam Sengketa Perangkat Desa Di Desa Pringgabaya Di Kab.Lombok Timur yaitu Amar putusan, Hambatan eksekusi  putusan  disebabkan  Pejabat TUN adalah Kepala Daerah  yang kedudukannya sebagai Pejabat Politik, Hambatan  eksekusi  putusan  disebabkan  Pejabat TUN yang  digugat  adalah  pejabat  yang  menerima  kewenangan  delegasi semu, Hambatan tentang pemahaman pejabat TUN terhadap teori Negara hukum dan AAUPB, Hambatan Tekhnis, Hambatan yuridis (mengenai peraturan perundang-undangan), Hambatan terkait dengan asas-asas hukum, Hambatan dari segi keterbatasan kewenangan hakim, Hambatan akibat perubahan system otonomi daerah dan Hambatan akibat ketidak-patuhan pejabat TUN dalam hal ini Bupati Lombok Timur atau Kepala Desa Pringgabaya.
本研究的目的是找出在东龙目岛地区的村镇器具纠纷中执行 PTUN 决定的障碍。这类研究属于实证规范法律研究。规范法律研究通常被称为书本上的法律研究,而社会学/实证法律研究则被称为行动中的法律研究。之所以这样称呼,是因为社会学或实证研究涉及法律与其他社会制度之间的相互关系,因此是一种非教条的、实证性的社会研究,即以实地发生的数据为基础。这两种类型的研究都是为了兼顾法律教条和法律现实,在衡量和分析所提出的问题时,这两方面都是需要的。研究结果表明,国家行政法院判决的执行性质是指司法机构的裁决或判词已被执行的情况下,已获得永久法律效力(inkracht van gewijsde),从规范理论的角度来看,是指司法机构对具有特定客体和特定主体(尤其是争端各方)的案件所制定的具体规范的执行情况,以及国家行政法院在东龙目岛 Pringgabaya 村村级器具争端中的裁决的执行障碍。东龙目岛国家行政法院对 Pringgabaya 村设备纠纷案判决的执行障碍,即判决、因国家行政官员是政治 官员的地区负责人而导致的判决执行障碍、因被起诉的国家行政官员是接受伪授权的官员而导致 的判决执行障碍、国家行政官员对法治理论和 AAUPB 的理解障碍、技术障碍、司法障碍(关于法律和 法规)、与法律原则有关的障碍、法官权力有限方面的障碍、因地区自治制度的变化而导致的障 碍以及因国家行政官员(本案中为东龙目岛摄政王或 Pringgabaya 村村长)不遵守规定而导致的障 碍。
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引用次数: 0
MICE dan Non-MICE Dalam Rangka Menetapkan Strategi Event Management 会展与非会展在制定活动管理战略中的作用
Pub Date : 2023-12-01 DOI: 10.29210/020232307
Vivi Tri Handayani, M. Rofii, Alfin Reza Syahputra
Procurement of events or what is commonly referred to as events is something that is very common at this time. Events have various purposes and also have various procurement scales. Some events are known to fail in their implementation and even cause riots. This can happen due to a lack of attention to event management. Event management will be easier to do by classifying events. The classification of events that are well known in the event business world are MICE events and non-MICE events. MICE events include meetings, incentive trips, conferences and exhibitions. Non-MICE events consist of festivals, sports tourism, celebrations and parties. Broadly speaking, event management consists of 5 stages, including: research, design, planning, coordination, and evaluation. However, each event characteristic has a different treatment of these 5 things. The purpose of this study is to examine the concept of events and efforts to avoid event failures due to a lack of understanding of events. The study used a descriptive qualitative method with a literature review approach in which a conceptual study was carried out regarding each event to find an appropriate formulation of the event concept for each class. This research results that the failure of an event can have a serious impact such as the occurrence of riots where one of them occurred in Indonesia, event failures can also raise their own fear of customer disappointment. Both MICE events and non-MICE events must pay attention to their characteristics and important points such as location, room, event concept, event protocol, participants, event scale and so on. It can be concluded that knowing the characteristics of an event can make it easier to develop event concepts and carry out event management both at the pre-event, during the event, and after the event.
采购活动或通常所说的活动是当前非常普遍的事情。活动有不同的目的,也有不同的采购规模。众所周知,有些活动在实施过程中会失败,甚至引发骚乱。这可能是由于对活动管理缺乏重视造成的。通过对活动进行分类,活动管理将变得更加容易。在会展活动领域,众所周知的活动分类是会展活动和非会展活动。会展和奖励旅游活动包括会议、奖励旅游、大会和展览。非会奖活动包括节日、体育旅游、庆祝活动和聚会。从广义上讲,活动管理包括研究、设计、规划、协调和评估 5 个阶段。不过,每个活动的特点对这 5 个环节的处理都不尽相同。本研究旨在探讨活动的概念,努力避免因对活动缺乏了解而导致活动失败。研究采用了描述性定性方法和文献综述方法,其中对每个事件进行了概念研究,以便为每类事件找到合适的事件概念表述。研究结果表明,活动失败会产生严重影响,如印度尼西亚发生的骚乱,活动失败也会引发客户对自身失望的恐惧。无论是会展活动还是非会展活动,都必须注意其特点和要点,如地点、房间、活动理念、活动规程、参与者、活动规模等。由此可以得出结论,了解活动的特点可以帮助制定活动概念,并在活动前、活动中和活动后开展活动管理。
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引用次数: 0
Development of Culture-Based Budi Pekerti Learning Strategies and Learning Styles in Skills Lessons 在技能课中发展基于文化的布迪-佩克蒂学习策略和学习风格
Pub Date : 2023-12-01 DOI: 10.29210/020232193
B. Amal, Farihah Farihah, D. Ampera, Supsiloani Supsiloani, Usman Alhudawi
The purpose of this study: (1) Developing character learning strategies (2) Knowing the learning outcomes of skills taught with a hobby culture batak learning strategy and Jawa culture-based learning strategies. (3) Knowing the learning outcomes of Skills that have visual learning styles and kinesthetic learning styles. (4) Knowing the interaction between learning strategies and learning styles that influence learning outcomes. This research is a research development with a quasi-experimental treatment. The population is class VIII students of Medan City Middle School, consisting of 45 Public Middle Schools, with a sample of students of SMP Negeri 1 Medan totaling 185 students. Instruments are used: (1) learning outcome tests (2) Learning style questionnaire sheets. The hypothesis is tested using Anava. The results of the study are: (a) Learning outcomes that get batak culture-based learning are as big as F-table = 2.76 for dk (3.58) with a significant level of α = 0.05. It turns out that the value of F-count = 6.48> F-table = 4.00, (b) Skill learning outcomes with kinesthetic learning styles rather than Skills learning outcomes with visual learning style F-count = 4.33 while F-table values = 2.76 for dk (3.58) with a real level of α = 0.05 and (c) There is an interaction between learning factors and learning style factors in influencing learning outcomes, obtained F-count = 9.62 while the F-table value = 2.76 for dk (3.58) with a real level of α = 0.05. It turns out that the F-count = 9.62> F-table = 2.76). The results of the study there are interactions between learning strategies and learning styles in influencing learning outcomes. Truth-tested skills.
本研究的目的:(1)制定性格学习策略(2)了解以爱好文化为基础的巴达克学习策略和以爪哇文化为基础的学习策略所教授的技能的学习成果。(3) 了解具有视觉学习方式和动觉学习方式的技能学习成果。(4) 了解影响学习成果的学习策略和学习风格之间的相互作用。本研究是一项准实验处理的研究发展。研究对象为棉兰市中学八年级学生,由 45 所公立中学组成,样本为棉兰市第一中学(SMP Negeri 1 Medan)的学生,共计 185 人。使用的工具有(1) 学习成果测试 (2) 学习风格问卷表。使用 Anava 对假设进行检验。研究结果如下(a) 基于巴塔克文化的学习成果为 dk (3.58),F 表 = 2.76,显著水平为 α = 0.05。结果表明,F-count = 6.48> F-table = 4.00,(b)动觉学习方式的技能学习成果比视觉学习方式的技能学习成果的 F-count = 4.33 大,而 dk(3.58)的 F-table 值 = 2.76,显着水平为 α = 0.05。(c) 学习因素与学习风格因素在影响学习结果方面存在交互作用,得到的 F-count = 9.62,而 dk (3.58) 的 F-table 值 = 2.76,实际水平为 α = 0.05。事实证明,F 数 = 9.62> F 表 = 2.76)。研究结果表明,学习策略和学习风格在影响学习结果方面存在交互作用。真理检验技能
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引用次数: 0
The Effect of Growth, Intellectual Capital, Financial Performance on Firm Value 成长、智力资本、财务绩效对企业价值的影响
Pub Date : 2023-12-01 DOI: 10.29210/020233026
Indah Ayu Johanda Putri
Modern companies increasingly recognize the importance of non-financial factors in influencing company performance and value. One important non-financial factor is intellectual capital, which includes human resources, customer relationships, and innovation capabilities. Company growth is a crucial component in establishing a company's value. Very few studies have looked at the relationship between growth, intellectual capital, and financial performance and business value at the same time. This study investigates how business value in the banking sector is impacted by growth, intellectual capital, and financial performance. This study takes a quantitative approach, gathering secondary data from the financial and annual reports of companies in the banking industry listed on the IDX between 2018 and 2022. Purposive sampling was employed to pick the 63 companies that comprise the research sample. The Partial Least Square (PLS) method was used to evaluate the data. The findings demonstrated that corporate growth, intellectual capital, and financial performance positively and significantly impacted firm value. To increase company value, businesses should consider non-financial elements like corporate development, intellectual capital, and financial success
现代公司越来越认识到非财务因素在影响公司业绩和价值方面的重要性。其中一个重要的非财务因素就是智力资本,包括人力资源、客户关系和创新能力。公司成长是建立公司价值的关键因素。很少有研究同时探讨增长、智力资本、财务业绩和商业价值之间的关系。本研究探讨了银行业的业务价值如何受到成长、智力资本和财务绩效的影响。本研究采取定量方法,从 2018 年至 2022 年期间在 IDX 上市的银行业公司的财务报告和年报中收集二手数据。研究采用了有目的抽样法,选出 63 家公司作为研究样本。采用偏最小二乘法(PLS)对数据进行评估。研究结果表明,企业成长、智力资本和财务业绩对公司价值有积极而显著的影响。要提高公司价值,企业应考虑企业发展、智力资本和财务成功等非财务要素
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引用次数: 0
PERAN MODERASI ORGANIZATIONAL CITIZENSHIP BEHAVIOR (OCB) PADA PENGARUH KOMPETENSI DAN KNOWLEGDE SHARING TERHADAP KINERJA 组织公民行为(OCB)对能力和知识共享对绩效影响的调节作用
Pub Date : 2023-12-01 DOI: 10.29210/020232347
Tristiana Rijanti, Lie Liana, B. Priyono, Lisa Khoridatul Ainun Nadiroh
Penelitian ini bertujuan untuk menganalisis peran moderasi Organizational Citizenship Behavior (OCB) pada Pengaruh Kompetensi dan Knowledge Sharing terhadap Kinerja di BPR BKK Pati (Perseroda). Populasi  dalam penelitian ini adalah pegawai BPR BKK Pati (Perseroda) sejumlah 150 pegawai. Teknik sampling menggunakan random sampling dengan jumlah sampel 60 pegawai. Pengumpulan data dilakukan menggunakan kuesioner dengan lima skala Likert. Data diolah menggunakan SPSS. Analisis regresi diugnakan untuk menguji pengaruh variabel tergantung  terhadap variabel  bebas. Uji modersai dilakukan dengan melihat interaksi variabel moderasi dengan variabel tergantung terhadap variabel bebas. Hasil uji penelitian menunjukkan bahwa variabel kompetensi dan knowlegde sharing secara parsial berpengaruh positif dan signifikan terhadap kinerja, sedangkan variabel Organizational Citizenship Behavior (OCB)  bukan variabel yang memoderasi pengaruh kompetensi terhadap kinerja namun merupakan variabel moderasi yang memperkuat pengaruh knowledge sharing terhadap kinerja.
本研究旨在分析组织公民行为(OCB)对 BPR BKK Pati (Perseroda) 的能力和知识共享对绩效的影响的调节作用。研究对象为 BPR BKK Pati (Perseroda) 的 150 名员工。抽样技术采用随机抽样,样本量为 60 名员工。数据收集采用了带有五个李克特量表的调查问卷。数据使用 SPSS 进行处理。回归分析用于检验因变量对自变量的影响。通过观察调节变量与因变量对自变量的交互作用,进行了调节测试。研究检验结果表明,能力和知识共享变量对绩效有部分积极和显著的影响,而组织公民行为(OCB)变量不是一个调节能力对绩效影响的变量,但却是一个加强知识共享对绩效影响的调节变量。
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引用次数: 0
Community Participation in the Management of School Facilities and Infrastructure Development (Study on the Different Effects of Gender, Age, Employment Status, Income and Educational Background of School Committee Members on School Committee Participatio 社区参与学校设施管理和基础设施建设(校委会成员的性别、年龄、就业状况、收入和教育背景对校委会参与的不同影响研究
Pub Date : 2023-12-01 DOI: 10.29210/020232217
Nugraha Suharto, Edy Sofyan
One of the accelerations to create process of nation and character building, is through WAJAR DIKDAS 9 Year policy. Friction of system paradigm in national education based on UU No. 20 Year 2003 about management of education, marked by applying of Management model Base on School (MBS) and enableness of society which decanted in Kepmendiknas No. 044/U/2002 about function and role of Education Council and School Committee. In reality, not all society in the area are comprehended in implementation of Kepmendiknas. 044/U/2002. This Understanding level, influenced by various factors, one of them is society characteristic. Base on the condition, hence this research try to study about difference of influence of committee members characteristic to school to role of school committee in management development of school facilities and basic school facilities at SMP Negeri in Sub-Province of Bandung. Approach which used in this research is quantitative approach with data-processing technique through model of Multiple Classification Analysis (MCA). Research Sample are 85 responders, consist of: member and official member of determined School Committee through multi stage ramdom sampling. Result of this Research lay open that 1) the Role School Committee in Management Development of School Facilities and basic School facilities (Y) pertained at category ' Good Enough'. And 2) There are difference of influence which is significant between Age (X2), Work Status (X3), Salary (X4) and Education Background (X5) to the role of school committee in management development of school facilities and basic school facilities. While one variable, namely Gender (X1) do not have significant difference of influence the implication its need to develop a model of enableness in society by paying attention to the aspects: 1) school committee member recruitment; 2) Cooperation principal of school committee with school; And 3) Demand and requirement of school. Refer to the third mentioned above, this research is recommended: First, it is required to constructed and developed cooperation principles between school committee with school constituted by transparency and accountability. Second, in recruitment of school committee members, need a clear standard of criteria or minimal conditions which consist of: age, work status, education background and salary. And third, need the existence of socialization activity of function and role of school committee in more comprehensive through routine meeting programs of school committee which coordinating with Education Council and various of the interested parties.
通过 WAJAR DIKDAS 9 年政策,加快了创建国家和塑造人格的进程。根据 2003 年关于教育管理的第 20 号《统一教育标准》,国家教育的系统范式发生了变化,其标志是学校管理模式(MBS)的应用和社会能力的提高,第 044/U/2002 号 Kepmendiknas 法令规定了教育理事会和学校委员会的职能和作用。实际上,并非该地区的所有社会都了解 Kepmendiknas.044/U/2002.这种理解程度受到各种因素的影响,其中之一就是社会特征。基于这种情况,本研究试图探讨万隆副省区 SMP Negeri 的学校委员会在学校设施和基础学校设施的管理发展中,委员会成员的特点对学校的影响差异。本研究采用定量方法,通过多重分类分析(MCA)模型进行数据处理。研究样本为 85 个答复者,包括通过多阶段拉姆多德抽样法确定的学校委员会成员和正式成员。研究结果表明:1)校委会在学校设施管理发展中的作用和学校基本设施(Y)属于 "足够好 "类别。2)年龄(X2)、工作状况(X3)、工资(X4)和教育背景(X5)对校委会在学校设施和基本学校设施的管理发展中的作用的影响差异显著。而一个变量,即性别(X1)没有显著的影响差异,这意味着需要通过关注以下几个方面,在社会中建立一种能动性模式:1) 校委会成员的招聘;2) 校委会校长与学校的合作;3) 学校的需求和要求。针对上述第三点,本研究提出以下建议:首先,需要构建和发展校委会与学校之间以透明和问责为基础的合作原则。第二,在招聘校委会成员时,需要有明确的标准或最低条件,包括年龄、工作状况、教育背景和工资。第三,需要通过学校委员会与教育理事会和各有关方面协调的例行会议计划,更全面地开展学校委员会职能和作用的社会化活动。
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引用次数: 0
Instilling Religious Character Values in Elementary School Students Through Islamic Religious Education Learning in the 5.0 Era in Indonesia 在印度尼西亚的 5.0 时代通过伊斯兰宗教教育学习向小学生灌输宗教品德价值观
Pub Date : 2023-12-01 DOI: 10.29210/020232598
Ika Kartika, S. Saepudin, Efrita Norman, Wiwi Uswatiyah
he Instilling Religious Character Values is one of the efforts to shape individuals who believe in and fear God Almighty. Instilling religious character values as early as possible will be more meaningful for elementary school students. This research focused on the fulfillment of self-development-integrated activities, lesson integrated-religious character values, and culture-integrated religious character values carried out by elementary schools. The problem is that most parents are confused about the best way to do this. Should they take do to prepare their children to face their environment. Calculation of religious character values since elementary school is expected to be one of the child's strongholds in facing change. This study aims to describe the cultivation of religious character values from an early age in the digital 5.0 era which is full of extraordinary challenges. This study uses a qualitative approach to library research (Library Research) taken from various reference books, reports and similar previous research results which are useful for obtaining solutions to the problems and social situations studied. The conclusion is that the teachers communicate teaching and learning through learning-integrated values of religious character and culture-integrated values of religious character carried out by the teacher. Some of the processes of cultivating religious character aims to shape students into intelligent and Islamic generations as a provision for students in the future.
灌输宗教品德价值观是塑造信仰和敬畏全能真主的人的努力之一。尽早灌输宗教品德价值观对小学生来说更有意义。本研究的重点是小学开展的融入自我发展的活动、融入宗教品德价值观的课程和融入文化的宗教品德价值观的实现情况。问题是,大多数家长都不知道如何做才是最好的。他们是否应该让自己的孩子做好面对环境的准备?从小学开始计算的宗教性格价值观有望成为孩子们面对变化的堡垒之一。本研究旨在描述在充满非凡挑战的数字 5.0 时代,如何从小培养孩子的宗教性格价值观。本研究采用图书馆定性研究(图书馆研究)的方法,从各种参考书、报告和以往类似的研究成果中提取有用的信息,以获得所研究的问题和社会状况的解决方案。结论是,教师通过宗教性的学习一体化价值观和教师进行的宗教性的文化一体化价值观来沟通教学。培养宗教品格的一些过程旨在将学生塑造成有智慧的伊斯兰一代,为学生的未来做好准备。
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引用次数: 0
Pengaruh Pemeriksaan Pajak Dengan Model Compliance Risk Management (CRM), Kepatuhan Wajib Pajak Badan, Dan Penagihan Pajak Terhadap Penerimaan Pajak Pada KPP Pratama Cianjur 采用合规风险管理(CRM)模式的税务审计、企业纳税人合规性和税收对 KPP Pratama Cianjur 税收收入的影响
Pub Date : 2023-12-01 DOI: 10.29210/020232643
Bhayu Chairul Annam, Ridwan Miftahul Khoer, Syafrizal Ikram
Penelitian ini bertujuan untuk mengetahui pengaruh pemeriksaan pajak dengan model compliance risk management (crm), kepatuhan wajib pajak badan, dan penagihan pajak terhadap penerimaan pajak di KPP Pratama Cianjur. Metode teknik pengumpulan data menggunakan metode deskriptif dan metode verifikatif dengan Teknik sampling non-probability sampling dengan Teknik yang diambil yaitu sampling jenuh (sensus). Jenis data yang digunakan dalam penelitian ini adalah data sekunder dengan jenis data time series periode 2019-2021. Analisis data dilakukan dengan menguji model regresi dengan uji asumsi klasik dilanjutkan dengan pengujian hipotesis. Berdasarkan hasil analisis dengan tingkat signifikansi 5%, menunjukan hasil bahwa secara parsial variabel pemeriksaan pajak dengan model compliance risk management (crm), kepatuhan wajib pajak badan, dan penagihan pajak berpengaruh signifikan terhadap variabel penerimaan pajak. Secara bersama-sama semua variabel bebas yakni pemeriksaan pajak dengan model compliance risk management (crm), kepatuhan wajib pajak badan dan penagihan pajak berpengaruh signifikan terhadap penerimaan pajak pada KPP Pratama Cianjur.
本研究旨在确定采用合规风险管理(crm)模式进行税务审计、企业纳税人合规性以及税收对 KPP Pratama Cianjur 税收的影响。数据收集技术采用了描述性方法和验证方法,并使用了非概率抽样技术,即饱和抽样(普查)技术。本研究使用的数据类型为二手数据,类型为 2019-2021 年期间的时间序列数据。数据分析是通过经典假设检验对回归模型进行检验,然后进行假设检验。根据显著性水平为 5%的分析结果显示,税务稽查变量与合规风险管理(crm)模型、企业纳税人遵从度、税收征管等部分变量对税收收入变量有显著影响。所有自变量,即税务审计与合规风险管理(crm)模型、企业纳税人合规性和税收,加在一起对 KPP Pratama Cianjur 的税收有显著影响。
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引用次数: 0
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JPPI (Jurnal Penelitian Pendidikan Indonesia)
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