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ANALISIS KUALITAS PELAYANAN,PEMERIKSAAN DAN PENAGIHAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KPP PRATAMA BATAM SELATAN Purba, lusia dedi anita; Wage, Sunarto
SCIENTIA JOURNAL Vol 4 No 4 (2021): Volume 4 Nomor 4 2021
Publisher : LPPM Universitas Putera Batam

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This study aims to determine the analysis of the influence of service quality, inspection taxes collection on taxpayer compliance at KPP Pratama Batam Selatan. The population this study amounted 346,894 personal taxpayers, the sample was determined using slovin formula, which amounted to 400 taxpayers. Results of the partial test service quality obtained the t value -0.101 < 1.965 t table and significant value 0.920 > 0.05 which means that the service quality variable has no significant effect on taxpayer compliance,examination obtained t count value 4.262 > 1.965 t table and significant value 0.000 < 0.05, which means that the audit variable has significant effect against tax compliance , and tax collection obtained t value amounted to 10.691> 1.965 t table as well as significant value 0.000 <0.05, meaning that tax collection variables have significant effect on thetaxpayer compliance. The results of simultaneous test showed that value of service quality, tax audit and collection had significant effect on taxpayer compliance. The value of f arithmetic was 61.113 > 2.605 and significant value was 0.000 < 0.05. The results of determination test obtained value of 0.793 or 79.3%, meaning that there was an influence on the variables of service quality, audit and tax collection on taxpayer compliance of 79.3%. The remaining 20.7% is influenced by other variables that do not exist in this study .

PENGARUH E-FILLING, PENGETAHUAN PERPAJAKAN DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK DI KPP PRATAMA BATAM SELATAN Sianipar, Cutliyana; Wage, Sunarto
SCIENTIA JOURNAL Vol 4 No 7 (2022): Volume 4 Nomor 7 2022
Publisher : LPPM Universitas Putera Batam

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The purpose of this study is to identify how much influence the implementation of E-filing, Tax Knowledge and Service Quality has on taxpayer compliance at KPP Pratama Batam Selatan. This data collection was carried out using a questionnaire which was measured using a Likert scale. The population taken in this study are individual taxpayers who have been registered at KPP Pratama Batam Selatan totaling 346,849 people and the sampling technique is carried out using the slovin formula calculation. personal. The data analysis method used in this study is quantitative data analysis with data collection techniques, namely descriptive analysis, validity test, reliability test, multiple linear regression test, normality test, multicollinearity test, heteroscedasticity test, F test, T test and determination test. . The data is processed using SPSS 25. The results show that E- filing affects taxpayer compliance, tax knowledge affects taxpayer compliance, service quality affects taxpayer compliance and together with e-filing, tax knowledge and service quality affects compliance. taxpayers at KPP Pratama South Batam. Keywords: Taxpayer Compliance; E-filing; Tax Knowledge; Service quality

FAKTOR-FAKTOR YANG MEMPENGARUHI TURUNNYA HARGA SAHAM YANG TERDAFTAR DI BURSA EFEK INDONESIA Faisal; Wage, Sunarto
SCIENTIA JOURNAL Vol 5 No 1 (2022): Volume 5 Nomor 1 2022
Publisher : LPPM Universitas Putera Batam

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The stock prices of automotive companies and their components experienced fluctuatingchanges but on average decreased, this decline was caused by an analysis of liquidity,activity and profitability. The purpose of this research is to see the effect of partial orsimultaneous liquidity, activity and profitability on the decline in stock prices of automotivecompanies and their components listed on the Indonesia Stock Exchange (IDX) in 2017-2021. The type of data in this study is quantitative, the source of data in this study issecondary data with SPSS 22 analysis, the tests carried out are classical assumptiontests, multiple linear regression and also hypothesis testing with t-test and f-test. Thesample in this study is included in the type of purposive sampling. Partial results show thatliquidity has no effect on the decline in stock prices with a value (-1.449 < 2.007), activityaffects the decline in stock prices with a value (7.012 > 2.007), profitability does not affectthe decline in stock prices with a value (0.250 > 0.05) , Simultaneously liquidity, activityand profitability affect the decline in stock prices with (16,608 > 3.18). In conclusion,Liquidity has no effect on the decline in stock prices or H1 is rejected, Activity affects thedecline in stock prices or H2 is accepted, Profitability does not affect the decline in stockprices or H3 is rejected, Liquidity, Activity and Profitability affect the decline in stock pricesor H4 is accepted.

ANALISIS LIKUIDITAS DAN SOLVABILITAS TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Hayat, Indra; Wage, Sunarto
SCIENTIA JOURNAL Vol 5 No 2 (2022): Volume 5 Nomor 2 2022
Publisher : LPPM Universitas Putera Batam

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The solvency ratio has a slightly related effect on the stock price, as the DER is greater than 1.67412 and has a significant value of 0.04 0.05. In addition, the f-test is 3.557> 3.17 and the significant value is 0.000 0.05, so the ratio of liquidity to solvency has a significant impact on stock prices. The t-value for the CR t-test is -0.799 1.674, and its significance level is 0.440 > 0.05. This demonstrates that the liquidity ratio has little effect on stock prices. The solvency ratio has a marginally significant impact on stock price, as evidenced by the DER value of 1.924>1.67412, which is based on a significant value of 0.04 0.05. At the same time, stock prices are significantly influenced by the liquidity to solvency ratio. The f-test results are 3.557> 3.17, a significant value of 0.000 0.05 that shows the liquidity ratio has no appreciable impact stock value

Analisis Efektivitas Penagihan Pajak Melalui Surat Teguran, Surat Paksa, Dan Penyitaan Untuk Meningkatkan Penerimaan Pajak Penghasilan Sitepu, Putri Lolita; Wage, Sunarto
Bongaya Journal of Research in Accounting (BJRA) Vol. 6 No. 1 (2023): Bongaya Journal of Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v6i1.419

The realization of receipt of warning letters, coercion letters and confiscation letters in Batam City has not yet reached 100%, this non-realization may be caused by the ineffective collection through warning letters, coercion and confiscation. The purpose of this study was to see whether letters of reprimand, coercion and tax confiscation were effective in increasing income tax revenue at KPP Pratama Batam Selatan. This type of research is a quantitative descriptive using data in the form of numbers for analysis through the formula of treatment effectiveness. The data source for this research is secondary data obtained from KPP Pratama South Batam. Collecting data researchers using shooting techniques. The sample used to measure the effectiveness of the ratio in this study is income tax arrears issued by forced letters and disbursement of income tax arrears from collection activities by forced letters. The results of the study partially show that the average value of the effectiveness of a coercion letter is 92%, it is included in the effective category, the average value of the effectiveness of a coercion letter is 91%, it is included in the effective category, the average value of the effectiveness of a confiscation letter is 91%, so into the effective category. Simultaneously an average value of 91% is obtained with effective criteria. In conclusion, an effective warning letter to increase income tax receipts at KPP Pratama South Batam or H1 is received, an effective coercion letter to increase income tax receipts at KPP Pratama South Batam or H2 is received, an effective confiscation letter to increase income tax receipts at KPP Pratama South Batam or H3 received, letters of reprimand, letters of coercion and effective confiscation letters to increase income tax receipts at KPP Pratama Batam Selatan or H4 are received

Pengaruh Kemudahan Penggunaan, Keamanan Dan Citra Merek Terhadap Keputusan Pembelian Pada Grab Di Kota Batam Adek Ali Azhar; Wage, Sunarto
JEMI is managed and published by the Management Study Program, Faculty of Economics and Business, Kutai Kartanegara University. Institutional legality is reflected in the ISSN number: 1411-9560 published by LIPI in 2003 as a manifestation of the comm Vol 24 No 2 (2024)
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53640/jemi.v24i2.1690

Penelitian ini bertujuan untuk menganalisis pengaruh kemudahan penggunaan, keamanan, dan citra merek terhadap keputusan pembelian layanan Grab di Kota Batam. Jenis penelitian ini merupakan deskriptif dengan pendekatan kuantitatif, dengan populasi penggunaan aplikasi Grab di Kota Batam pada tahun 2024 yang tidak dapat diketahui secara pasti. Teknik penentuan sampel menggunakan rumus Lameshow dengan menghasilkan 100 responden yang ditarik dengan purposive sampling. Analisis data dilakukan dengan teknik regresi linier berganda untuk melakukan uji kualitas data, uji asumsi klasik, uji pengaruh, dan uji hipotesis. Penelitian ini menemukan bahwa kemudahan penggunaan, keamanan, dan citra merek memiliki pengaruh positif dan signifikan terhadap keputusan pembelian. Nilai t hitung untuk kemudahan penggunaan adalah 3,122 dengan signifikansi 0,002, untuk keamanan adalah 4,991 dengan signifikansi 0,000, dan untuk citra merek adalah 6,672 dengan signifikansi 0,000, semuanya melampaui nilai t tabel 1,984 dan berada di bawah ambang batas signifikansi 0,05, mendukung hipotesis H1, H2, dan H3. Selain itu, analisis simultan menunjukkan bahwa nilai f hitung 102,955 melampaui nilai f tabel 2,70 dengan signifikansi 0,000, mendukung hipotesis Ha bahwa kemudahan penggunaan, keamanan, dan citra merek secara simultan berpengaruh positif dan signifikan terhadap keputusan pembelian

Pengaruh Kemudahan Penggunaan, Keamanan Dan Citra Merek Terhadap Keputusan Pembelian Pada Grab Di Kota Batam Adek Ali Azhar; Wage, Sunarto
JEMI is managed and published by the Management Study Program, Faculty of Economics and Business, Kutai Kartanegara University. Institutional legality is reflected in the ISSN number: 1411-9560 published by LIPI in 2003 as a manifestation of the comm Vol 24 No 2 (2024)
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53640/jemi.v24i2.1690

Penelitian ini bertujuan untuk menganalisis pengaruh kemudahan penggunaan, keamanan, dan citra merek terhadap keputusan pembelian layanan Grab di Kota Batam. Jenis penelitian ini merupakan deskriptif dengan pendekatan kuantitatif, dengan populasi penggunaan aplikasi Grab di Kota Batam pada tahun 2024 yang tidak dapat diketahui secara pasti. Teknik penentuan sampel menggunakan rumus Lameshow dengan menghasilkan 100 responden yang ditarik dengan purposive sampling. Analisis data dilakukan dengan teknik regresi linier berganda untuk melakukan uji kualitas data, uji asumsi klasik, uji pengaruh, dan uji hipotesis. Penelitian ini menemukan bahwa kemudahan penggunaan, keamanan, dan citra merek memiliki pengaruh positif dan signifikan terhadap keputusan pembelian. Nilai t hitung untuk kemudahan penggunaan adalah 3,122 dengan signifikansi 0,002, untuk keamanan adalah 4,991 dengan signifikansi 0,000, dan untuk citra merek adalah 6,672 dengan signifikansi 0,000, semuanya melampaui nilai t tabel 1,984 dan berada di bawah ambang batas signifikansi 0,05, mendukung hipotesis H1, H2, dan H3. Selain itu, analisis simultan menunjukkan bahwa nilai f hitung 102,955 melampaui nilai f tabel 2,70 dengan signifikansi 0,000, mendukung hipotesis Ha bahwa kemudahan penggunaan, keamanan, dan citra merek secara simultan berpengaruh positif dan signifikan terhadap keputusan pembelian

Pengaruh Displin, Pengalaman Kerja Dan Motivasi Terhadap Produktivitas Kerja Pada Perusahaan Pt Volex Di Kota Batam Wau, Mesnawati; Wage, Sunarto
Economics and Digital Business Review Vol. 5 No. 1 (2024): Agustus - January
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v5i1.1024

Sumber daya manusia memegang peranan penting dalam pengelolaan perusahaan, perencanaan, dan menghasilkan ide-ide baru serta perbaikan, ide dan inovasi SDM dapat menghasilkan produktivitas yang lebih tinggi dan mencapai tujuan perusahaan Anda. Oleh karena itu, peneliti ingin mengetahui pengaruh disiplin, pengalaman kerja, dan motivasi terhadap produktivitas kerja PT Volex di Kota Batam. Dalam penelitian ini digunakan metode analisis kuantitatif dengan menggunakan alat analisis SPSS 25, Populasi terdiri dari seluruh subjek yang diuji dengan total 560 orang dan sampel sebanyak 233 yang diuji dengan menggunakan metode slovin dan teknik yang di gunakan dalam pengumpulan data iala dengan menyearkan kuesiner. hasil menunjukkan bahwa disiplin, pengalaman kerja dan motivasi mempunyai pengaruh positif dan signifikan terhadap produktivitas kerja. Hasil pengujian pada uji T adalah: t hitung > t tabel, lebih tepatnya 4.447 > 1.970332 dan sig-t t-tabel, pengujian pengalaman kerja lebih tepatnya 2. 228 > 1.970332 dan motivasi sig-t t-tabel, lebih tepatnya 4.865 > 1.970332, Sehingga dapat diartikan bahwa” Displin, Pengalaman kerja, Motivasi berpengaruh secara positif dan signifikan pada produktivitas kerja dan Hasil uji F menunjukan 34.001 > 3.04 (F hitung > F tabel ) sehingga dapat di simpulkan bahwa Displin, Pengalaman kerja, Motivasi berpengaruh secara bersama-sama dan simultan pada produktivitas kerja PT Volex di Kota Batam

MEMBANGUN KONEKSI PELANGGAN MELALUI INSTAGRAM COFFEE SHOP UNTUK MENINGKATKAN KUNJUNGAN PELANGGAN Sitorus, David Humala; Wage, Sunarto; Rustam, Triana Ananda; Khoiri, M
JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) Vol 12 No 2 (2024): Volume 12 Nomor 2 Tahun 2024
Publisher : Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jimupb.v12i2.8761

This research examines how coffee shops can leverage Instagram for digital marketing communication. Instagram is a powerful and affordable tool for cafes to promote their products, spread brand awareness, and connect with customers. Studies have shown that using Instagram strategically can inform customers about a coffee shop's offerings, persuade them to visit, and keep them coming back. However, there's a lack of research on how cafes can specifically use Instagram's features to manage their digital marketing communication with customers. This study aims to fill this gap by exploring how coffee shops can effectively use Instagram as a marketing tool. The researchers used interviews and data analysis to gain insights from coffee shop visitors with a research time-period of 3 months. The study confirms that Instagram is a cost-effective way for cafes to quickly reach customers with their promotional messages, compared to traditional marketing methods. The sample in this study amounted to 100 respondents. Technique sampling method using the Slovin formula. This type of research is quantitative research which has the aim of finding relationships between variables in a population. The nature the research is in the form of replication. The resulting data was analyzed using validity and reliability tests, for classical assumption tests using normality tests, heteroscedasticity tests, and multicollinearity tests. hypothesis testing in this study is multiple linear regression analysis test, coefficient of determination test, t test and f test with the help of SPSS 25.

UTILIZATION OF AI TO ENHANCE STUDENT ENTREPRENEURSHIP ON SOCIAL MEDIA PLATFORMS Sitorus, David Humala; Wasiman, Wasiman; Siagian, Mauli; Wage, Sunarto
JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) Vol 13 No 1 (2024): Volume 13 Nomor 1 Tahun 2024
Publisher : Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jimupb.v13i1.9454

This study examines the utilization of artificial intelligence (AI) in automating promotional content to enhance student entrepreneurship on social media platforms. By leveraging AI technologies, student entrepreneurs can efficiently generate, manage, and optimize promotional content, significantly improving engagement and reach. The study highlights key AI tools and algorithms that enable personalized and data-driven content creation, demonstrating their impact on marketing effectiveness. Conducted at Universitas Putera Batam with 100 student respondents, the research provides insights into the advantages and challenges of integrating AI into social media strategies for student-led businesses, ultimately fostering innovation and entrepreneurial growth in the academic environment

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