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The Effect Of Taxation Socialization, Taxation Knowledge, And Service Quality On Corporate Taxpayer Compliance With Taxpayer Awareness As An Intervening Variable At KPP Pratama Selatan Batam City Mercy Reyne Marlina Tirayoh; Bambang Satriawan; Robin Robin
International Journal of Management Research and Economics Vol. 1 No. 4 (2023): November : International Journal of Management Research and Economics
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/ijmre-itb.v1i4.1108

Abstract

The impact of several changes in the tax law also requires the socialization of taxation to the community so that tax awareness and taxpayer compliance can also increase. Taxpayers will underreport their taxes when their tax obligations are uncertain but this possibility can be reduced if the tax office or agency can provide low-cost information to taxpayers. One of the efforts to provide tax information to the public and taxpayers is through tax socialization activities. The purpose of this study is to determine and analyze the effect of taxation socialization, taxation knowledge, and service quality on taxpayer compliance directly or mediated by taxpayer awareness of the nature of testing the relationship between variables. The research population was 14,483 corporate taxpayers registered at KPP Pratama Batam Selatan with sampling techniques using the Slovin formula with a leeway of 9% obtained a sample of 123 people. The data analysis technique uses path analysis techniques with the help of statistical tools PLS Ver. 3. The results of data analysis obtained socialization of taxation, taxation knowledge, and service quality have a direct effect with a significance value below 0.05 on taxpayer awareness. the socialization of taxation, taxation knowledge, service quality, and taxpayer awareness have a direct effect with a significance value below 0.05 on taxpayer compliance. The results of the indirect effect obtained by tax socialization, tax knowledge, and service quality have an indirect effect with a significance value below 0.05 on taxpayer compliance through taxpayer awareness.
THE EFFECT OF DISTRIBUTIVE JUSTICE, INTERACTIONAL JUSTICE, AND LEADERSHIP STYLE ON INNOVATIVE WORK BEHAVIOR WITH INTERVENING JOB SATISFACTION VARIABLES AT PT MEDIANUSA PERMANA, BATAM CITY Erick Santana; Bambang Satriawan; Mohamad Gita Indrawan; Muammar Khaddafi
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 2 No. 1 (2022): DECEMBER
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v2i1.120

Abstract

The purpose of this study was to determine and analyze the effect of Distributive Justice, Interactional Justice, and Leadership Style on Innovative Work Behavior with intervening variable Job satisfaction at PT Medianusa Permana Batam City. The method used is a questionnaire and distributed to 100 respondents. Analysis of statistical data using SEM PLS (Structural Equation Modeling Partial Least Square) and using path analysis to examine the pattern of the relationship between the influence of the dependent variable on the independent, both direct and indirect effects with SMART PLS 3.0 software. The results in the study indicate that Distributive Justice has a positive and significant effect on job satisfaction with a p-value of 0.000 <0.05, Interactional Justice has a positive and significant effect on job satisfaction with a p-value of 0. 003 < 0.05. Leadership Style has a positive and significant effect on job satisfaction with a p-value of 0.040 <0.05. Job satisfaction has a positive and significant effect on Innovative Work Behavior with a p-value of 0.008 <0.05. Distributive Justice has a positive and significant effect on Innovative Work Behavior with a p-value of 0.005 <0.05. Interactional Justice has a positive and significant effect on Innovative Work Behavior with a p-value of 0.008 <0.05. Leadership Style has a positive and significant effect on Innovative Work Behavior with a p-value of 0.032 <0.05. Job Satisfaction mediates the effect of Distributive Justice and Innovative Work Behavior with a p-value of 0.005 <0.05. Job Satisfaction mediates mediates the effect of Interactional Justice and Innovative Work Behavior with a p-value of 0. 019 < 0.05. Job Satisfaction mediates the effect of Leadership Style and Innovative Work Behavior. with a p-value of 0.008 < 0.05.
THE INFLUENCE OF HUMAN RESOURCES QUALITY, BUDGET PLANNING AND ORGANIZATIONAL COMMITMENT ON BUDGET ABSORPTION WITH THE USE OF INFORMATION TECHNOLOGY AS A MODERATING VARIABLE IN LOCAL EQUIPMENT ORGANIZATIONS IN KARIMUN DISTRICT Supriyono; Bambang Satriawan; Irfan; Muammar Khaddafi
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 2 No. 1 (2022): DECEMBER
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v2i1.136

Abstract

In the era of regional autonomy, an interesting phenomenon has occurred, namely the minimal absorption of the Regional Revenue and Expenditure Budget in most parts of Indonesia, both at the provincial, district and city levels. The lack of absorption of the budget arises amid demands for more transparent and accountable management and accountability of state and regional finances in the framework of good governance and demands for effectiveness and efficiency. This phenomenon also occurs in the Karimun Regency Government where there are delays in budget absorption in quarter I to quarter III which in turn results in low realization or absorption of the budget at the end of the year, therefore the authors are interested in conducting research on the author's thesis entitled Effects of Human Resource Quality . , Budget Planning and Organizational Commitment to Budget Absorption by Using Information Technology as a Moderation Variable in Regional Apparatus Organizations in Karimun Regency.
THE INFLUENCE OF MOTIVATION, INCENTIVES AND COMPETENCIES ON THE PERFORMANCE OF OUTSOURCED EMPLOYEES (TAD) COLLECTION WITH ORGANIZATIONAL COMMITMENT AS AN INTERVENING VARIABLE AT BANK BTN BEKASI BRANCH OFFICE Hijliansyah Marbun; Ngaliman; I Wayan Catra Yasa; Bambang Satriawan; Indrayani; Muhammad Gita Indrawan
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 6 (2023): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i6.1259

Abstract

This research was conducted to determine how much influence Motivation, Incentives and Competence have on the Performance of Collection Outsourced Employees (TAD) with Organizational Commitment as an Intervening Variable at Bank BTN Bekasi Branch Office. The method used in this research is a descriptive quantitative method that uses a survey system. Where the data collected relates to motivation, incentives, competence, organizational commitment and employee performance at the BTN Bekasi Branch Office. The type of data is quantitative with the data source to be collected from the relevant BTN Bekasi Branch Office and based on research objects that are correlated with the title of this thesis. The population in this study were collection outsourcing (TAD) employees who worked at the BTN Bekasi Branch Office. This research uses primary and secondary data obtained from respondents, where respondents will provide verbal responses and/or written responses in response to the statements given. The data collection technique uses variable measurement using a questionnaire instrument. Each employee respondent was given three questionnaire instruments to become a source of measurement for the variables studied. The results of the research show that work motivation partially has a significant and positive influence on employee organizational commitment, incentives partially have a significant and positive influence on employee organizational commitment, partial competence has a significant and positive influence on employee organizational commitment, partial organizational commitment has a significant influence and positive on employee performance, partial work motivation has a significant and positive influence on employee performance, partial incentives have a significant and positive influence on employee performance, partial competence has a significant and positive influence on employee performance, partial work motivation has a significant influence and positive towards employee performance through organizational commitment, incentives partially have a significant and positive influence on employee performance through organizational commitment, competence partially has a significant and positive influence on employee performance through organizational commitment.
THE INFLUENCE OF WORK MOTIVATION, WORK ENVIRONMENT, AND JOB SATISFACTION ON ORGANIZATIONAL CITIZENSHIP BEHAVIOR THROUGH ORGANIZATIONAL COMMITMENT AS AN INTERVENING VARIABLE IN EMPLOYEES IN THE REPRESENTATIVE OFFICE OF BANK INDONESIA, RIAU ISLANDS PROVIN Herbert Manurung; Chablullah Wibisono; Bambang Satriawan; Ngaliman; Mohamad Gita Indrawan; Muammar Khaddafi
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 6 (2023): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i6.1261

Abstract

The purpose of this study was to analyze the effect of work motivation, work environment and job satisfaction on Organizational Citizenship Behavior (OCB) with organizational commitment as an intervening variable. The research respondents were employees at the Bank Indonesia Branch Office of Riau Island Province. Data collection is done by questionnaire. Data analysis using simultaneous multiple regression techniques with two regression equations with SPSS data processor version 20. The results of the analysis show that the variables of work motivation, work environment and job satisfaction have a positive and significant effect on organizational commitment and organizational commitment has a positive and significant effect on OCB. Work motivation, work environment and job satisfaction influence OCB through organizational commitment. The research results on the influence of work motivation on organizational commitment are significant. The influence of Organizational Commitment on the Organizational Citizenship Behavior (OCB) variable is significant. The influence of the Work Environment on Organizational Commitment is significant. The influence of the Work Environment on Organizational Citizenship Behavior (OCB) is significant. The influence of Job Satisfaction on Organizational Commitment is significant.The influence of Job Satisfaction on the Organizational Citizenship Behavior (OCB) variable is significant. The influence of Organizational Commitment on Organizational Citizenship Behavior (OCB) is significant. Organizational Commitment can bridge the influence between Organizational Commitment and Organizational Citizenship Behavior (OCB). Organizational Commitment can bridge the influence of the Work Environment on Organizational Citizenship Behavior (OCB). Organizational Commitment can bridge the influence of Job Satisfaction on Organizational Citizenship Behavior (OCB).
EFFECTIVENESS OF BASIC TRAINING FOR CIVIL SERVANT CANDIDATES (CPNS) USING THE KIRPETRICK LEVEL 3 MODEL (ATTITUDE AND BEHAVIOR) AND THE CONTINUATION OF PARTICIPANTS' ACTUALIZATION AFTER PARTICIPATING IN THE TRAINING IN THE WORK AREA OF THE RIAU ISLANDS L Isdawati; Bambang Satriawan; Sri Yanti
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 4 (2024): August
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v4i4.1942

Abstract

This study aims to determine the effectiveness of the Kirpatrick Model Level 3 Civil Servant Candidate Training (behavioral attitudes) after Alumni complete the Training, supporting and inhibiting factors on the impact of training after Alumni complete the Training and to determine the sustainability of actualization after alumni complete the training. The research method used is quantitative descriptive. The instrument used as a data collection tool is in the form of in-depth interviews with 4 direct superiors, 8 co-workers and 8 training alumni. The results of this study indicate that the effectiveness of the training can be measured successfully through changes in attitudes, knowledge, and skills of participants as seen from their behavior in the workplace, this is reinforced by the results of interviews with direct superiors. The effectiveness of the Kirpatrick Model Level 3 Civil Servant Candidate Training (behavioral attitudes) after Alumni complete the Training, from the results of interviews with direct superiors of training participants who stated that CPNS Latsar participants were able to innovate in increasing work productivity, doing work according to work standards and being responsible. Related to understanding the supporting and inhibiting factors that influence the impact of training after alumni complete the training program, from the results of interviews with direct superiors of training participants who stated that support from direct superiors, co-workers, and the work environment played a very significant role in helping alumni of basic CPNS training implement training objectives, Basic PNS values, and develop technical skills according to their formation and position. Related to the sustainability of the actualization process of Prospective Civil Servants after alumni complete the training, the sustainability of the actualization program prepared by alumni of the Training varies, depending on the relevance of the program to the main tasks and functions of alumni in their new positions, as well as the support received from superiors and co-workers.
THE EFFECT OF WORK PLACEMENT, WORK ENVIRONMENT, WORK COMMITMENT ON IMPROVING EMPLOYEE PERFORMANCE WITH FACILITIES AN INFRASTRUCTURE AS INTERVENING VARIABLES AT THE OFFICE OF THE PORT MASTER AND CLASS I PORT AUTHORITY OF TANJUNG BALAI KARIMUN Armen; Bambang Satriawan; Muammar Khaddafi
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 4 (2024): August
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v4i4.1950

Abstract

This study examines the Influence of Job Placement, Work Environment, Work Commitment on Improving Employee Performance with Facilities and Infrastructure as Intervening Variables at the Harbormaster and Port Authority Office Class I Tanjung Balai Karimun. This study uses a quantitative approach based on statistical information. Data collection techniques use variable measurement using questionnaire instruments. Data analysis techniques in this study use Partial Least Square (PLS). The results of the study Job Placement has a positive but insignificant effect on the Facilities and Infrastructure variable. Work Environment has a positive but significant effect on the Facilities and Infrastructure variable. Work Commitment has a positive but significant effect on the Facilities and Infrastructure variable. Facilities and Infrastructure have a positive but significant effect on the Employee Performance variable. Job Placement has a positive but significant effect on the Employee Performance variable. Work Environment has a positive but significant effect on the Employee Performance variable. Work Commitment has a positive but significant effect on the Employee Performance variable. Facilities and Infrastructure have a positive but insignificant effect in mediating Job Placement on Employee Performance. Facilities and Infrastructure have a positive and significant effect in mediating the Work Environment on Employee Performance. Facilities and Infrastructure have a positive and significant effect in mediating Work Commitment on Employee Performance
THE INFLUENCE OF WORK EXPERIENCE, COMPETENCE, WORK ENVIRONMENT ON WORK EFFECTIVENESS WITH WORK MOTIVATION AS A VARIABLE INTERVENING AT THE OFFICE OF THE PORT MASTER AND CLASS II PORT Deddy Surachmad; Bambang Satriawan; Muammar Khaddafi
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 4 (2024): August
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v4i4.1953

Abstract

This study examines the Influence of Work Experience, Competence, Work Environment on Work Effectiveness with Work Motivation as an Intervening Variable at the Harbormaster and Port Authority Office of Class II Teluk Bayur. This study uses quantitative research. The data analysis technique in this study uses Partial Least Square (PLS) which is a Multivariate Analysis in the second generation using structural equation modeling (Structural Equation Model/SEM). Work Experience has a significant influence on the Work Motivation variable. Competence has a significant influence on the Work Motivation variable. Work Environment has a significant influence on the Work Motivation variable. Work Motivation does not have a significant influence on the Work Effectiveness variable. Work Experience has a significant influence on the Work Effectiveness variable. Competence has a significant influence on the Work Effectiveness variable. Work Environment has a significant influence on the Work Effectiveness variable. Work Motivation has a positive and significant influence in mediating Work Experience on Work Effectiveness. Work Motivation has a positive and significant influence in mediating Competence on Work Effectiveness. Work Motivation has a positive and significant influence in mediating Work Environment on Work Effectiveness.
THE EFFECT OF MODERNIZATION OF TAX ADMINISTRATION SYSTEM, TAX SANCTIONS AND QUALITY OF TAX SERVICES ON INDIVIDUAL TAXPAYER COMPLIANCE WITH TAX KNOWLEDGE AS A MODERATING VARIABLENORTH BATAM PRIMARY Muhammad Fajar Erdiawan; Bambang Satriawan; Muammar Khaddafi
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 4 (2024): August
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v4i4.1954

Abstract

This study examines the Effect of Modernization of Tax Administration System, Tax Sanctions and Service Quality on Individual Taxpayer Compliance with Tax Knowledge as a Moderating Variable of North Batam Pratama Tax Service Office. Quantitative research is a process of finding knowledge that uses data in the form of numbers as a tool to find information about what we want to know. The data analysis technique in this study uses Partial Least Square (PLS) which is a Multivariate Analysis in the second generation using structural equation modeling (Structural Equation Model/SEM). The results of the study Modernization of Tax Administration System has a significant effect on Individual Taxpayer Compliance. Tax Sanctions have a significant effect on Individual Taxpayer Compliance. Tax Service Quality has a significant effect on Individual Taxpayer Compliance. Tax Knowledge has a positive and significant effect in moderating the effect of Modernization of Tax Administration System on Individual Taxpayer Compliance. Tax Knowledge does not have a positive and significant effect in moderating the effect of Tax Sanctions on Individual Taxpayer Compliance. Taxation Knowledge has a positive and significant effect in moderating the influence of Tax Service Quality on Individual Taxpayer Compliance. The magnitude of the influence of the contribution of the Tax Administration System Modernization variable, the Tax Sanction variable and the Tax Service Quality variable on the Individual Taxpayer Compliance variable is 108.8%.
THE EFFECT OF WORK MOTIVATION, WORK COMPETENCE AND WORK LOAD ON INCREASING EMPLOYEE PRODUCTIVITY WITH INCENTIVES AS AN INTERVENING VARIABLE AT PT WULING MAJU MOTOR Adinda Purnama Sari; Bambang Satriawan; Muammar Khaddafi
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 5 (2024): October
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v4i5.2055

Abstract

This study examines the Influence of Work Motivation, Work Competence and Workload on Increasing Employee Productivity with Incentives as Intervening Variables at PT Wuling Maju Motor. This research approach is quantitative research. The data analysis technique in this study uses Partial Least Square (PLS) which is a Multivariate Analysis in the second generation using structural equation modeling (Structural Equation Model/SEM). The results of the study Work Motivation has a significant influence on the Incentive Provision variable. Work Competence has a significant influence on the Incentive Provision variable. Workload has a significant influence on the Incentive Provision variable. Incentive Provision has a significant influence on the Employee Productivity variable. Work Motivation has a significant influence on the Employee Productivity variable. Work Competence has a significant influence on the Employee Productivity variable. Workload has a significant influence on the Employee Productivity variable. Incentive Provision has a positive and significant influence in mediating Work Motivation on Employee Productivity. Incentive Provision has a positive and significant influence in mediating Work Competence on Employee Productivity. The provision of incentives has a positive and significant effect in mediating workload on employee productivity.