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Journal : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

PENGARUH PARTISIPASI PENYUSUNAN NAGGARAN, PENGAWASAN FUNGSIONAL, KOMITMEN ORGANISASI DAN GAYA KEPEMIMPINAN TERHADAP KINERJA PEMERINTAH DAERAH (Studi Empiris Pada Organisasi Perangkat Daerah Kabupaten Pelalawan) Miki, Lutfiandri; Nasrizal, Nasrizal; Adhitya, Putra Agri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This research was conducted in Pelalawan Regency, Riau Province. The purpose of this study was to test empirically the effect of budgetary participation on the performance of local government agencies (P1) To empirically test the effect of functional supervision on the performance of local government agencies (P2) To test empirically the effect of organizational commitment on the performance of local government agencies (P3) To test empirically the effect of leadership style on the performance of local government agencies (P4). This research is expected to be useful as information material for readers and reference material for interested parties in an effort to improve the performance of a local government agency. The type of data used in this study is primary data. And by using the empirical study method. The variables in this study are Participation in Budgeting (P1) Functional Monitoring (P2) Organizational Commitment (P3) Leadership Style (P3). From the research that has been done, it is found that 1) The results of testing the first hypothesis indicate that budgetary participation affects the performance of the Pelalawan Regency local government. 2) The results of testing the second hypothesis show that functional supervision has no effect on the performance of the Pelalawan district government. 3) The results of testing the third hypothesis that organizational commitment has no effect on the performance of the Pelalawan district government. 4) The results of testing the fourth hypothesis, the leadership style has no effect on the performance of the Pelalawan district government.Keyword: Participation, Supervision, Commitment, Leadership Style; Local Government Performance.
PENGARUH PENERAPAN SISTEM E-FILING, TINGKAT PENDIDIKAN, DAN PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DENGAN BIAYA KEPATUHAN SEBAGAI VARIABEL MODERASI (Studi Empiris pada Wajib Pajak Orang Pribadi di KPP Pratama Pekanbaru Tampan Sihite, Vorarta Adelia Kristauli; Nasrizal, Nasrizal; Safitri, Devi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 12, No 1 (2025): : (Januari - Juni)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to determine the effect of the implementation of E-filing, compliancelevel, and tax knowledge on taxpayer compliance with compliance costs as a moderatingvariable. The population in this study is individual taxpayers registered at KPP PratamaTampan Pekanbaru. The sampling method used in this study is non-probability sampling.The data analysis technique used in this study is analysis with the SEM SMARTPLSmodel. The results of the study showed that the variable Education Level had no effect ontaxpayer compliance, the variable of e-filing and tax knowledge had an effect on taxpayercompliance, compliance costs were not able to moderate the influence of Education Levelon taxpayer compliance, compliance costs were able to moderate the effect of theimplementation of e-filing and tax knowledge on taxpayer compliance.Keywords: Taxpayer Compliance, E-filing, Education Level, Taxation Knowledge