Hantono Hantono
Fakultas Ekonomi Universitas Prima Indonesia

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Pengaruh Pengetahuan pajak, sanksi pajak terhadap kepatuhan pajak pada UMKM kota Medan Hantono Hantono; Riko Fridolend Sianturi
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 1 (2022): Artikel Volume 6 Nomor 1 Januari 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i1.628

Abstract

This research aims to look at the influence of Tax Knowledge, Tax Actionand Tax Compliance. Data collection techniques by disseminating questionnaires, while the data analyst method used is inferenceal statistics,(inductive statistics or probability statistics),is a statistical technique used to analyze sample data and the results are applied topopulations (Sugiyono in Kalnadi 2013). In accordance with the hypothesis that has been formulated, then in this study the analysis of inferential statistical data is measured using SmartPLS software (PartialLeast Square) ranging from model measurements (outermodels), the results of the study obtained a calculated value for Tax Knowledge (X1)is smaller and sig t value for Tax Knowledge (X 1) 0.124 is greater than alpha (0.05). Based on the results obtained then receive H0 and reject H1 for Tax Knowledge (X1). Thus, partially Tax Knowledge (X1) has no positive and insignificant effect on Tax Compliance (Y), indicating Tax Knowledge (X1)does not have a positive impact in improving Tax Compliance (Y). The results ofthe study obtained nilai tcalculated for Tax Sanctions (X2) of 2,759 greater than sig t value for Tax Sanctions (X2) of 0.007 smaller than alpha (0.05). Based on the results obtained, reject H0 and receive H1. Thus partially Tax Sanctions (X2)have a positive and significant effect on Tax Compliance (Y), meaning tax sanctions (X2)have a real impact in improving tax compliance (Y).
Pengaruh Budgetary, Participation, Information Asymmetry, Organizational Citizenship Behavior, Job Relevant Information terhadap kinerja di era VUCA Hantono Hantono
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 2 (2022): Artikel Volume 6 Nomor 2 April 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i2.843

Abstract

This research is intended to find out the variables Budgetary Participation (X1), Information Asymmetry (X2), Organizational Citizenship Behavior (X3), Job Relevant Information (X4) affects performance.  The sample in this study was staff, employees who worked at the company in Medan City.  In this study, it used a saturated sample of 76 people. The approach used is quantitative by processing data obtained from questionnaires after it is first converted into numerical data using the Likert scale.  Data analyzed using multiple regression analysis, research instrument test consists of validity and realibility. The classic assumption test consists of a normality test, a heteroskedasticity test, a multicollinearity test, and an autocorrelation test. Hypothesis testing consists of the f test (simultaneous test), t test (partial test) and determinant coefficient test (R2) and the results show that relevant information, organizational citizenship behavior (OCB) has a significant effect on performance by proving a significance value below 0.05, while the budget participation variable,  Information asymmetry, organizational citizenship behavior (OCB) has no significant effect on performance as evidenced by significance values above 0.05. The results of the determination test of 34.6% performance can be explained by variables Budgetary Participation (X1), Information Asymmetry (X2), Organizational Citizenship Behavior (X3), Job Relevant Information (X4) While 65.4% of performance variables  can be explained by factors or other variables that have not been done in this study such as tax management, profitability. VUCA indirectly creates a new trend that is important for today's practitioners and company leaders to understand.