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All Journal Jurnal Informatika Ekonomi Bisnis Jurnal Ipteks Terapan : research of applied science and education Journal of Business and Economics (JBE) UPI YPTK Journal Of Science Education And Management Business jle
Rindy Citra Dewi
Universitas Putra Indonesia YPTK Padang
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Dampak Sosialisasi Perpajakan, Pemahaman Wajib Pajak, Tarif Pajak, Sanksi Pajak dan Kualitas Pelayanan Fiskus terhadap Kepatuhan Wajib Pajak Deni Saputra; Rindy Citra Dewi; Vivi Afriani
Journal of Business and Economics (JBE) UPI YPTK Vol. 7 No. 2 (2022): Mei 2022
Publisher : Universitas Putra Indonesia YPTK Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35134/jbeupiyptk.v7i2.142

Abstract

Penelitian ini bertujuan untuk menguji “Dampak sosialisasi perpajakan, pemahaman wajib pajak, tarif pajak, sanksi pajak dan kualitas pelayanan fiskus terhadap kepatuhan wajib pajak”. Dengan mengambil data dengan cara menyebarkan kuisioner terhadap 82 sampel pada kantor UMKM kota padang. Analisis data dalam penelitian ini menggunakan analisis regresi linear berganda. Alat analisis yang digunakan adalah SPSS versi 22 .Hasil penelitian ini menyimpulkan bahwa : (1) Sosialisasi perpajakan tidak berpenagruh signifikan terhadap kepatuhan wajib pajak (2) Pemahaman wajib pajak berpengaruh signifikan terhadap kepatuhan wajib pajak (3) Tarif pajak tidak berpenagruh signifikan terhadap kepatuhan wajib pajak (4) Sanksi pajak tidak berpenagruh signifikan terhadap kepatuhan wajib pajak (5) Kualitas pelayanan fiskus berpengaruh signifikan terhadap kepatuhan wajib pajak.
Pengaruh Kepemilikan Manajerial Dan Pertumbuhan Perusahaan Terhadap Nilai Perusahaan Dengan Kepemilikan Institusional Sebagai Variabel Moderasi Yamashita; Agam Mei Yudha; Rindy Citra Dewi; Deni Saputra
Journal Of Science Education And Management Business Vol. 1 No. 1 (2022): JOSEAMB ( Januari 2022 )
Publisher : Riset Sinergi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (354.805 KB)

Abstract

This study aims to determine how much influence Managerial Ownership and Company Growth have on Firm Value with Institutional Ownership as a Moderating Variable (In Manufacturing Companies listed on the Indonesia Stock Exchange for the 2016-2020 period). From this research, the following conclusions are obtained: (1) There is a significant influence between Managerial Ownership on Company Value. (2) There is a significant influence between the growth of the company on the value of the company. (3) There is a significant influence between Managerial Ownership and Company Growth on Firm Value. (4) Managerial ownership partially has a significant effect on firm value with institutional ownership as a moderating variable. (5) Company growth partially has no significant effect on firm value with institutional ownership as a moderating variable in the company (6) managerial ownership and company growth partially significant effect on firm value with institutional ownership as a moderating variable
MEDIATION ROLE OF SERVICE QUALITY TO PURCHASE DECISIONS OF AGRICULTURAL PRODUCTS USING TECHNOLOGY Yuliana Putri; Nila Pratiwi; Tonny Yuwanda; Rindy Citra Dewi
Jurnal Ipteks Terapan (Research Of Applied Science And Education ) Vol. 16 No. 2 (2022): Jurnal Ipteks Terapan (Research Of Applied Science And Education)
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah X

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (734.268 KB) | DOI: 10.22216/jit.v%vi%i.1337

Abstract

Background : Competition in the increasingly fierce business world makes entrepreneurs look for the right strategy to market their products. Consumer purchasing decisions are obtained from a learning process and a thought process that forms a perception. Method : The method of collecting data is through surveys and distributing questionnaires, with a sample of 96 respondents. The analytical method used is path analysis using smartpls. Result : . The results obtained based on the partial test there is a significant positive effect on product quality on service quality. There is an insignificant positive effect of price on service quality. There is a significant positive effect of Product Quality on Buying Decisions. Conclusion : There is a significant positive effect of Product Quality on Buying Decisions through Service Quality. There is a positive and insignificant effect of price on purchasing decisions through service quality
Kepatuhan Wajib Pajak Melalui Kesadaran Wajib Pajak, Motivasi Wajib Pajak, dan Persepsi Korupsi Putri Intan Permata Sari; Ebi Abady Putri; Berta Agus Petra; Rindy Citra Dewi
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 2 (June 2023)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v5i2.586

Abstract

This study aims to examine the effect of taxpayer motivation and perceptions of tax corruption on taxpayer compliance with taxpayer awareness as an intervening variable. The data used in this study are primary data obtained by distributing questionnaires directly to respondents, namely individual taxpayers registered at KPP Pratama Padang Satu. The sampling technique used accidental sampling technique and the analytical method used was multiple linear regression analysis using SPSS version 25. The results of this study indicate that the motivation of taxpayers and perceptions of tax corruption partially have no effect on taxpayer awareness. Taxpayer motivation influences taxpayer compliance. Perceptions of tax corruption and taxpayer awareness partially affect taxpayer compliance. Taxpayer motivation influences taxpayer compliance with taxpayer awareness as an intervening variable. Perceptions of tax corruption have no effect on taxpayer compliance with taxpayer awareness as an intervening variable.
Pengaruh Budaya Organisasi dan Komitmen Organisasi Terhadap Organizational Citizenship Behaviour dengan Dukungan Organisasi Sebagai Variabel Mediasi pada Karyawan PT. Famili Raya Padang Ridho Hariyono; Ramdani Bayu Putra; Rindy Citra Dewi; Hasmaynelis Fitri
Journal of Law and Economics Vol. 1 No. 1 (2022): MAY 2022
Publisher : Yayasan Kawanad

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56347/jle.v1i1.42

Abstract

This study aims to determine the relationship between Organizational Culture and Organizational Commitment to organizational citizenship behavior through organizational support as a moderating variable. This research was conducted at PT. Famili Raya Padang data were collected through questionnaires distributed to 80 respondents. Data testing techniques in this study include validity tests, reliability tests with Alpha Cronbach, Inner Model and analysis: (1) Organizational Culture has a positive and significant effect on Organizational Support with a significant level of 0.039 <0.05. (2) Organizational Commitment has a positive and insignificant effect on Organizational Support with a significant level of 0.792 > 0.05. (3) Organizational Culture has a positive and significant effect on Organizational Citizenship Behavior with a significant level of 0.045 <0.05. (4) Organizational Commitment has a positive and significant effect on Organizational Citizenship Behavior with a significant level of 0.044 <0.05. (5) Organizational support has a positive and insignificant effect on Organizational Citizenship Behavior with a significant level of 0.716 <0.05. (6) Organizational support cannot mediate the influence of Organizational Culture on Organizational Citizenship Behavior with a significant level of 0.631 < 0.05. (7) Organizational support cannot mediate the effect of Organizational Commitment on Organizational Citizenship Behavior with a significant level of 0.921 < 0.05.
Co-Authors Agam Mei Yudha Berta Agus Petra Deni Saputra Ebi Abady Putri Hasmaynelis Fitri Nila Pratiwi Putri Intan Permata Sari Ramdani Bayu Putra Ridho Hariyono Tonny Yuwanda Vivi Afriani Yamashita Yuliana Putri