Posman WH Hasibuan
Universitas Tama Jagakarsa

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Kepatuhan Wajib Pajak: Peran Sistem Administrasi Perpajakan Modern, Kesadaran Wajib Pajak dan Sanksi Manajemen Perpajakan Dalam Perspektif Technology Acceptance Model dan Theory of Planned Behavior Swasta Bangun; Posman WH Hasibuan; Suher Suheri
Tirtayasa Ekonomika Vol 17, No 1 (2022)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jte.v17i1.15707

Abstract

Penelitian ini bertujuan untuk menguji pengaruh sistem administrasi perpajakan modern, kesadaran wajib pajak dan Sanksi Manajemen Perpajakan terhadap kepatuhan wajib pajak orang pribadi yang berada di KPP Pratama Pandeglang dan KPP Prtama Cilegon. Metode pengumpulan data dalam penelitian ini adalah dengan menggunakan kuesioner. Penentuan responden dalam penelitian ini dilakukan dengan metode accidental sampling dengan banyaknya responden sebesar 100 Wajib Pajak Orang Pribadi. Metode analisis dalam penelitian ini menggunakan analisis regresi linear berganda. Hasil penelitian ini menunjukan bahwa sistem administrasi perpajakan modern berpengaruh positif terhadap kepatuhan wajib pajak, kesadaran wajib pajak berpengaruh positif terhadap kepatuhan wajb pajak, dan Sanksi Manajemen Perpajakan berpengaruh positif terhadap kepatuhan wajib pajak ditinjau dari perspektif Technology Acceptance Model  and Theory of Planned Behavior.
The Influence of Organizational Compensation and Culture on Employee Performance in PT. Artatel Indokarya Posman WH Hasibuan; Swasta Bangun
Journal of Research in Business, Economics, and Education Vol. 2 No. 3 (2020): June
Publisher : Kusuma Negara Business School

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Abstract

The Effect of Leadership Style and Work Discipline on Employee Performance at PT. Dalani Terang Persada Posman WH Hasibuan; Swasta Bangun
Journal of Research in Business, Economics, and Education Vol. 3 No. 3 (2021): June
Publisher : Kusuma Negara Business School

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Abstract

This study was conducted to determine how far the influence of leadership style and work discipline on employee performance at PT. Dalani Terang Persada. The research conducted is by distributing questionnaires, while the research method used is by using quantitative methods. In conducting this research, the writer uses correlation coefficient analysis, multiple linear regression using t test and F test. From the results of multiple linear regression analysis, the authors obtain the equation Y = 7.831 + 0.158 X1 + 0.531 X2, which means any increase or decrease in the variable leadership style (X1) is 1 point, the employee performance variable (Y) will increase or decrease by 0.158. In the work discipline variable (X2), for every 1-point increase or decrease, the employee's performance (Y) will increase or decrease by 0.631. From the relationship analysis, the correlation coefficient is shown by the simultaneous coefficient value of 0.735, which means that the two independent variables have a strong relationship with the dependent variable. and work discipline. From the results of the F test obtained a value of 15.83 where the value is greater than F table 3.35 thus Ho is rejected and Ha is accepted, meaning that simultaneously leadership style and work discipline can affect employee performance. In the t-test, it is known that the t-count for leadership style (X1) is 2.320 while the t-count column for discipline (X2) is 3.793 using the t-normal distribution table and using the error rate (α) = 5% and degrees of freedom (degree of freedom) or (df) n – 3 = 30 – 3 = 27, then the value of the distribution of table t is 2.051. Because the t count of leadership style is greater than t table or 2.320 > 2.051, then H0 is rejected and Ha is accepted, and because the t-count value of work discipline is greater than t table or 3.793 > 2.051, then Ho is rejected and Ha is accepted. Therefore, the Leadership Style and Work Discipline can partially affect the performance of employees at PT. Dalani Bright Persada.
The Effect of Motivation, Discipline and Job Satisfaction on Employee Performance in Printing Division PT. Yasunli Abadi Utama Posman WH Hasibuan; Swasta Bangun
Journal of Research in Business, Economics, and Education Vol. 3 No. 6 (2021): December Edition
Publisher : Kusuma Negara Business School

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Abstract

This research was conducted to determine the effect of motivation, discipline and job satisfaction on employee performance. This research is a quantitative research using multiple regression analysis to find the value of the regression coefficient of each independent variable in this study, namely motivation, discipline and job satisfaction while the dependent variable is employee performance. The population in this study were employees of the Printing Division of PT. Yasunli Abadi Utama. Determination of the sample of this study using probability sampling technique with a simple random method (simple random sampling). The sample in this study were 67 people. While the types of data used are library research and field research with data collection techniques using questionnaires, observation. The technique used to analyze the data are: multiple linear regression analysis, using the t hypothesis test and the F hypothesis test and analysis of the coefficient of determination. From the research results, the regression coefficient value of the motivation variable is 0.231 where the value of t count = 2.501 > t table = 1.9983 with a significance of 0.001 which indicates that the motivation variable significantly affects employee performance, as well as the regression coefficient value of discipline of 0.420 where the value of t count = 4.660 > t table 1.9983 with a significance of 0.000 < 0.05 which indicates discipline affects employee performance and the regression coefficient value of the job satisfaction variable is 0.388 where the value of t count = 4.155 > t table = 1.9983 with a significance 0.000 <0.05 which indicates job satisfaction significantly affects performance. Then from the simultaneous test where the calculated F value = 103.571 > F arithmetic = 4.13 with a significance of 0.000 <0.05 which means that simultaneously the motivation, discipline and job satisfaction variables can significantly affect the performance of employees in the printing division of PT. Yasunli Abadi Utama. Furthermore, from the analysis of the coefficient of determination (R2) simultaneously of 0.831 which shows that 83.1% of the variation in employee performance can be explained by the variables of motivation, discipline and job satisfaction of employees in the printing division of PT. Yasunli Abadi Utama. The conclusion from the results of this study is that the increase in employee performance cannot be separated from motivation (safety and security needs, salary and wage needs, self-esteem needs, and love and social needs), Discipline (always present on time, always using working hours effectively and efficiently , complete work on time, have high morale and work as a team), Satisfaction (have work skills in their field of work, get good work results according to expertise, have supporting equipment and equipment, get more appreciation if you do a good job, get moral support from colleagues and superiors in case of problems) . With high work motivation, work discipline and job satisfaction, it will be easier to improve employee performance.
Peran CSR Memoderasi Hubungan Intensitas Modal, Kepemilikan Institusional, dan Ukuran Perusahaan dengan Penghindaran Pajak Mega Arisia Dewi; Devi Edriani; Swasta Bangun; Posman WH Hasibuan
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 1 (2023): Article Research Volume 7 Issue 1, Januari 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i1.1339

Abstract

This study is to examine tax avoidance through CSR as a moderating variable: capital intensity, institutional ownership, and firm size. Capital Intensity, Institutional Ownership, and Firm Size are used as independent variables and Tax Avoidance is used as the dependent variable. And CSR as a moderating variable. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021. The method of determining the sample in this study was using purposive sampling method so that from 195 populations, a sample of 44 companies was obtained. The research data were analyzed using panel data analysis techniques using Eviews9. The result of the research shows that Capital Intensity has a partial effect on Tax Avoidance, while Institutional Ownership has no partial significant effect on Tax Avoidance and Company Size also has no significant effect on Tax Avoidance. Capital Intensity and Institutional Ownership moderated by CSR have an effect on Tax Avoidance. While Company Size moderated by CSR has no effect on Tax Avoidance. It is hoped that this research can help manufacturers listed on the Indonesia Stock Exchange to find out Tax Avoidance by considering the factors that have a significant effect on tax avoidance such as the effect of capital intensity, institutional ownership and company size as well as CSR as a moderating variable.
Determinant of Online Purchase Decision of UIN Mataram College Student Using Lazada Application: Trust as Intervening Variable Donny Dharmawan; Bahtiar Efendi; Silvia Ekasari; Posman WH hasibuan; Aat Ruchiat Nugraha
International Journal of Economics Development Research (IJEDR) Vol. 4 No. 5 (2023): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v5i2.5017

Abstract

Nowadays, one option that helps customers purchase the things they need more easily is to shop through the marketplace. The issues of supply and demand are not the only ones that face the growth of internet commerce. More than that, though, a number of variables can affect how these days rapidly expanding internet businesses operate.This study aims to analyze and examine the influence of online customer review, celebrity endorser and price discount on online purchase decision of UIN Mataram College Student using Lazada Application with trust as an intervening variable. This study is causally associative with quantitative approach. The data was collected using questionnaires were distributed online to college student as Lazada application users via WhatsApp by filtering questions according to the characteristics of respondents. The type of sampling method used is non-probability sampling, namely purposive sampling. The number of samples in the present research was 60 respondents. The data analysis with Partial Least Squares-Structural Equation Modeling (PLS-SEM). The results of this study indicate that the online customer review, celebrity endorser, price discount and trust has a significant influence on online purchase decision of UIN Mataram College Student Using Lazada Application. The trust is proven to be able mediate the effect of prise discount on online purchase decision. While, trust is unable to mediate the influence of online customer review and celebrity endorser on online purchase decision of UIN Mataram College Student Using Lazada Application. The findings of this research can be reference for future researchers who will study similar problems.