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PENGARUH KEADILAN ORGANISASI DAN STRES TERHADAP ORGANIZATIONAL CITIZENSHIP BEHAVIOR (OCB) GURU SEKOLAH DASAR NEGERI DI KECAMATAN DUKUHWARU TEGAL, JAWA TENGAH Halipah Halipah
Jurnal Manajemen Pendidikan Vol 6 No 1 (2015): Jurnal Manajemen Pendidikan Volume 6 Nomor 1 Juli 2015
Publisher : Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (265.917 KB) | DOI: 10.21009/jmp.v6i1.1841

Abstract

The objective research is to obtain information concerning to the effect of organizational justice and stress toward teachers organizational citizenship behavior. The research was conducted by using survey method with path analysis in testing hypothesis. In this research, 92 from 120 teacher of teachers selected random sampling. The research was focused on tree aspect; organizational justice and stress toward teachers organizational citizenship behavior. The data were colected with questionnaire and analyzed with path analysis. Result on the analyisis it is conculaded that (1) there the positive direct effect of organizational justice towards organizational citizenship behavior, (2) there is negative direct effect of stress towards organizational citizenship behavior and (3) ) there is negative direct effect of organizational justice towards stress.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KPP PRATAMA BATULICIN Halipah Halipah
Jurnal Ilmiah Ekonomi Bisnis Vol 4 No 3 (2018): JURNAL ILMIAH EKONOMI BISNIS
Publisher : Jurnal Ilmu Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35972/jieb.v4i3.245

Abstract

Abstract: This study aimed to determinee and analyze the factors affecting personal taxpayer compliance. The method used in this study is quantitative methods and data analysis techniques using multiple linier regression to determine factors affecting personal taxpayer compliance level. The results of this study indicate that (1) taxpayer awareness variables (X1) knowledge and understanding of tax regulation (X2) perceptions of tax system effectiveness (X3) tax service quality (X4) and tax sanctions (X5), significantly influence simultaneously taxpayer is compliance. (2) partially variable taxpayer awareness variables (X1) knowledge and understanding of tax regulation (X2) perceptions of tax system effectiveness (X3) tax service quality (X4) and tax sanctions (X5), (3) taxpayer awareness variables (X1) is the dominant variable affecting taxpayer is compliance. Keywords: taxpayer awareness variables, knowledge and understanding of tax regulation, perceptions of tax system effectiveness, tax service quality, and tax sanctions, taxpayer is compliance Abstrak: Penelitian ini bertujuan untuk mengetahui dan menganalisis Faktor-faktor yang Mempengaruhi Tingkat Kepatuhan Wajib Pajak Orang Pribadi Pada KPP Pratama Batulicin. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif dan teknik analisis data menggunakan regresi linier berganda untuk mengetahui Faktor-faktor yang Mempengaruhi Tingkat Kepatuhan Wajib Pajak Orang Pribadi. Penelitian dilakukan terhadap 100 orang wajib pajak orang pribadi usahawan. Hasil penelitian ini menunjukan bahwa (1) variabel Kesadaran Wajib Pajak (X1) Pengetahuan dan Pemahaman Terhadap Peraturan Perpajakan (X2), Persepsi atas Efektifitas Sistem Perpajakan (X3), Kualitas Pelayanan Aparat Pajak (X4), dan Sanksi Perpajakan (X5), berpengaruh signifikan secara bersama-sama (simultan) terhadap Kepatuhan Wajib Pajak. (2) secara parsial variabel Kesadaran Wajib Pajak (X1) Pengetahuan dan Pemahaman Terhadap Peraturan Perpajakan (X2), Persepsi atas Efektifitas Sistem Perpajakan (X3), Kualitas Pelayanan Aparat Pajak (X4), dan Sanksi Perpajakan (X5) berpengaruh  signifikan terhadap Kepatuhan Wajib Pajak. (3) Variabel Kesadaran Wajib Pajak (X1) merupakan variabel yang dominan mempengaruhi Kepatuhan Wajib Pajak. Kata kunci : Kesadaran Wajib Pajak, Pengetahuan dan Pemahaman Terhadap Peraturan Perpajakan, Persepsi atas Efektifitas Sistem Perpajakan, Kualitas Pelayanan Aparat Pajak, dan Sanksi Perpajakan dan Kepatuhan Wajib Pajak