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All Journal Buletin Ekonomi Fundamental Management Journal fundamental management journal
L.Toruan, Rutman
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Journal : Fundamental Management Journal

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The Effect of Tax Audit and Tax Collection on Increasing Corporate Taxpayer Compliance at KPP Pratama Pasar Rebo, East Jakarta richardo, Richardo Abessy Gultom; Elly Rasyid; L.Toruan, Rutman
Fundamental Management Journal Vol. 9 No. 1p (2024): ISSN:2540 -9816 EDISI PRINT, APRIL 2024
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v9i1p.5797

Abstract

This study discusses the effects of tax audits and tax collections on increasing corporated tax payer compliances at KPP Pratama Pasar Rebo East Jakarta (2017-2020), which aim to test and analyze effects of tax audits and tax collection on increasing corporated tax payer compliances. This research method uses descriptive statistical methods. These studies were test use data analyst method including descriptive analyst test, classic assumptions test, hypothesis testing, multipled linear regression analyst and coefficients of determination testing. The result of these studies shows that significances of effects of tax audits on increasing corporate tax payer compliance at KPP Pratama Pasar Rebo, East Jakarta (2017-2020) was 0.018 <0.05 and t (count) value was 2.515 > t (table) 1.706 so that it could be This means that tax audits have a positive effect on corporate tax payer compliances. Furthermore, the effect of tax collection on corporate tax payer compliance is 0.000 <0.05 and t (count) values is 11.988 > t (table) 1.706, in other words that taxes collection has a positive effect on corporate tax payer compliances. Likewise, it is known that taxes audit and tax collections is 0.000 <0.05 and F value (count) 81.506 > F value (table) 3.354 so it can be concluded that taxes audit and tax collections have a simultaneous effect on increasing corporate tax payer compliances. Keywords: Tax Auditor, Tax Collection, Corporate Tax payer Compliances
The Relationship Of Compensation And Motivation To Employee Performance At PT. KB Finansia Multi Finance Bandengan Jakarta Utara Branch mario, Mario Rivaldo; Suzanna Josephine LTobing; L.Toruan, Rutman
Fundamental Management Journal Vol. 9 No. 1 (2024): ISSN:2540-9220 (Online) APRIL 2024
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v9i1.5818

Abstract

In this age of globalization, trustworthy human resources are essential. In order to accomplish their objectives, businesses constantly look for resources that can work efficiently and effectively. Human resources that are both competent and perform well can be a boon to a company's bottom line, while those that are neither can lead to financial disaster. An approach based on quantitative methods is employed. The foundation of this rests on statistical studies and data collected from a specific demographic. Asking people specific questions is the backbone of the quantitative approach, which aims to verify hypotheses through data collection. With 42 participants, 42 degrees of autonomy, and a t-table and a signifance level 0f 0.005, the results for the two-way test are 2.018. Following from the previous summary, We can a meaningful association between compensation employee performance because the t-count (5.431) is larger than the t-table (2.018) and the sig value (0.000) is less than 0.05. Therefore, we reject Ho and accept Ha. With a total sample size of 42, a degree of autonomy (db) of 42 for two-way weighing, and a significance level of 0.05, we get the following t-table: 2.018. According to the summary, the t-count (4.688) is higher the t-table (2.018), and the sig value (0.001) is less than 0.05. Therefore, can reject Ho and accept Ha, indicating a significant relationship between employee motivation and job performance. Compensation should be based on what employees deserve if the company wants to see improved performance from its employees. Giving out awards to deserving employees is another way for the company to boost performance; it makes them feel appreciated, which in turn motivates them to work harder. Keywords: Compensation, Motivation, Employee Performance
Co-Authors Christina N.Sihombing Elly Rasyid mario, Mario Rivaldo richardo, Richardo Abessy Gultom Rosa, Rosa Agustina Nababan Suzanna Josephine LTobing