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All Journal Journal of Economic Education Journal of Economic, Bussines and Accounting (COSTING) Jurnal STIE Semarang (Edisi Elektronik) SOLUSI JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi E-Prosiding Seminar Nasional Manajemen dan Akuntansi STIE Semarang (SENMAS) Jurnal Pengabdian Masyarakat Jurnal Ekonomi, Manajemen, Akuntansi Ulil Albab
Zumrotun Nafiah
Sekolah Tinggi Ilmu Ekonomi Semarang
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Social Sciences Other

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Taxpayer Compliance Analysis with Tax Knowledge, Tax Sanctions, and Income Levels Through Taxpayer Awareness as Moderating Variables Tutik Dwi Karyanti; Zumrotun Nafiah
ULIL ALBAB : Jurnal Ilmiah Multidisiplin Vol. 1 No. 7: Juni 2022
Publisher : CV. Ulil Albab Corp

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Abstract

The Micro, Small and Medium Enterprises (MSME) sector is one of the drivers of the Indonesian economy because of its large number and growth. This sector is also considered by the Government as a tax supplier. SMEs are expected to have a high level of tax compliance. Tax knowledge, tax sanctions, income levels, and awareness of taxpayers are some of the factors that can affect the level of compliance of MSME taxpayers. Therefore, the purpose of this study was to analyze taxpayer compliance with tax knowledge, tax sanctions, and income levels through taxpayer awareness as a moderating variable. This study uses a correlative research design. This research was conducted on MSMEs in Semarang City which have a Taxpayer Identification Number (NPWP) with a total sample of 258 respondents. Collecting data using a questionnaire distributed with google form and data analysis techniques using path analysis with Partial Least Square (PLS) Structural Equation Modeling (SEM) with Smart PLS software version 3.3.5. The results showed that tax knowledge, tax sanctions, income levels, and taxpayer awareness had a positive and significant effect on taxpayer compliance. Taxpayer awareness becomes a moderating variable of the effect of tax sanctions on taxpayer compliance and is not a moderating variable of the effect of tax knowledge and income level on taxpayer compliance. The results of this study indicate that the better the tax sanctions with good taxpayer awareness, the taxpayer compliance will also increase.
Analisis Pengaruh Kompetensi Sosial, Efikasi Diri dan Berbagi Pengetahuan Terhadap Kinerja Pegawai Pada Sekolah Tinggi Ilmu Ekonomi Semarang Yovita Mumpuni Hartarini; Sopi; Zumrotun Nafiah
ULIL ALBAB : Jurnal Ilmiah Multidisiplin Vol. 1 No. 7: Juni 2022
Publisher : CV. Ulil Albab Corp

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Abstract

This study aims to analyze the influence of social competence, self-efficacy and knowledge sharing on ​​employee performance at a private higher education institution in the city of Semarang, namely Semarang Schools of Economics. In this study, the sampling was carried out using purposive sampling and during the distribution process, a sample of 66 respondents was obtained. The analysis technique of this research uses multiple regression analysis. This research also conducted instrument test of reliability and validity, classical assumption test, hypothesis testing through t test, model feasibility test through F test and coefficient of determination. The results showed that social competence had a positive effect on employee performance. The direction of the positive regression coefficient indicates a positive influence of social competence on employee performance. Self efficacy has a positive effect on employee performance. The direction of the positive regression coefficient indicates a positive influence of self-efficacy on employee performance, Knowledge sharing has a positive effect on employee performance. The direction of the positive regression coefficient indicates a positive influence of knowledge sharing on employee performance.
Co-Authors Achmad Junaidi, Achmad Andi Primafira Bumandava Eka Arini Novandalina Arini Novandalina Ariyani Indriastuti, Ariyani Eko Sasono Eko Sasono Eni Puji Estuti Evinta Amalia Nurhidayah Fandil Fandil Fauziyanti, Wachidah Fitri Apriliasari Hartarini, Yovita Mumpuni Irma Marie Dulame Jemi Pabisangan Tahirs Muhammad Imam Hasnawi Natoil Natoil Nur Chasanah Pasha, Dina Rahmi Yuliana Silvia Hendrayanti Siti Aminah siti Aminah Sopi sopi - sopi Sopi Sopi Sopi Sopi Sopi Sopi Sopi, Sopi Sri Wiranti Setiyanti Sukarsono Sukarsono Triasningrum, Frida Widyawati Tutik Dwi Karyanti Warno . Warno Warno, Warno . Widiyasari, Dian Yovita Mumpuni Hartarini Yovita Mumpuni Hartarini Yovita Mumpuni Hartarini