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PENGARUH PENGETAHUAN DAN SANKSI PAJAK TERHADAP KEPATUHAN: KUALITAS PELAYANAN SEBAGAI PEMEDIASI (SAMSAT DOMPU) Nur Haerunisyah; Ega Saiful Subhan; Hermansyah Hermansyah
JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA) Vol 5 No 1 (2026): JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA)
Publisher : PUBLISHER ABISATYA DINAMIKA ISWARA PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58268/eb.v5i1.286

Abstract

Low taxpayer compliance remains a challenge for optimizing regional revenue. This research aims to investigate the direct effect of tax awareness and tax penalties on compliance among motor vehicle taxpayers, and to assess the intermediary role of service quality at the Samsat Office in Dompu Regency. A quantitative methodology was adopted using primary data gathered through Likert-scale surveys from 100 motor vehicle taxpayers chosen by purposive sampling. The data were then analyzed using PLS-SEM with the assistance of SmartPLS 4.0. The results indicate that tax awareness, tax penalties, and service quality have a significant and positive impact on taxpayer compliance. Furthermore, service quality partially mediates the relationship between tax awareness and tax penalties on compliance. In conclusion, both cognitive and coercive elements require supportive services to effectively enhance compliance. Therefore, it is suggested that the government of Dompu Regency focus simultaneously on improving tax literacy, enforcing penalties consistently, and transitioning to digital services to maximize Motor Vehicle Tax revenues.
The Influence of Transformational Leadership Style and Organisational Culture on Employee Performance Mediated by Organisational Commitment Mahmud Mahmud; Ega Saiful Subhan; Paroli Paroli
MIX: JURNAL ILMIAH MANAJEMEN Vol. 15 No. 3 (2025): MIX : Jurnal Ilmiah Manajemen
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jurnal_mix.2025.v15i3.006

Abstract

Objective: This study aims to analyze the influence of transformational leadership and organizational culture on employee performance, with organizational commitment serving as a mediating variable at CV Aquaku Jaya Bersama in Dompu Regency, West Nusa Tenggara.Methodology: This study uses a quantitative causal approach with a population of 78 employees. Data were collected through questionnaires and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS version 3 software. The analysis procedure included measurement evaluation, structural modelling, and direct and indirect hypothesis testing.Findings: The results showed that transformational leadership did not directly influence employee performance but had a positive and significant effect on organisational commitment. Organisational culture has a positive and significant influence on both organisational commitment and employee performance. In addition, organisational commitment positively influenced employee performance and substantially mediated the relationship between transformational leadership and employee performance. However, organisational commitment did not mediate the relationship between organisational culture and employee performance.Conclusion: This study emphasises the importance of building organisational commitment to improve employee performance through leadership and work culture approaches.