Saryadi Saryadi
Jurusan Ilmu Administrasi Bisnis UNDIP

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PENGARUH PELAYANAN FISKUS DAN PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK (Studi Empiris terhadap Wajib Pajak di Semarang Tengah) Yuli Anita Siregar; Saryadi Saryadi; Sari Listyorini
Jurnal Ilmu Administrasi Bisnis Vol 1, No 2 (2012)
Publisher : Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (165.265 KB) | DOI: 10.14710/jiab.2012.856

Abstract

ABSTRACT Tax payer compliance in paying tax need to realize the target of tax. Tax payer compliance can be affected by fiskus service and knowledge of taxation. In pra survey can be found the problem which there has been increasing the tax payers in Semarang Tengah, that followed by increasing the delinquent tax payers. The research problem is: are fiskus service and knowledge of taxation affect tax payer compliance? Meanwhile, the purpose of this research is to knowing the effect of fiskus service and knowledge of taxation toward tax payer compliance. Population of this research are the tax payers UMKM Semarang Tengah that counted 7.648. Sampling technique is purposive sampling, which counted 100 participants. Data collecting method use questionnaire with validity and reliability analysis. Data analysis method is multiple linear regression. The result show that fiskus service include good categories, knowledge of taxation include very good categories, tax payer compliance include very high categories. There is significant effect between fiskus service and knowledge of taxation toward tax payer compliance simultaneously about 39,4%. From the result, we can conclude that there are significant effect between fiskus service and knowledge of taxation toward tax payer compliance. This can be looked from t-counted value higher than t-table so hypothesis of this research is accepted. The suggestion of this research are KPP Pratama Semarang Tengah I must be uphold to the law of taxation and for the tax payers must be understanding lay od tax and realize how important to pay tax in time.
Pengaruh Store Image, Store Atmospherics, Store Theatrics, dan Social Factors Terhadap Pembelian Tidak Terencana (Studi Kasus Pada Luwes Pasar Swalayan Ungaran) Aditya Yudatama; Saryadi Saryadi; Hari Susanto Nugroho
Jurnal Ilmu Administrasi Bisnis Vol 1, No 2 (2012)
Publisher : Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (52.81 KB) | DOI: 10.14710/jiab.2012.831

Abstract

The purpose of this study is to find out the influence of store image, store atmospherics, store theatrics and social factors on impulse buying. Type of research that we used here is explanatory research which explains the relations among the variables of the study. The number of the sample was 92 people. Sampling technique using purposive sampling. Data collection technique using questionnaires directly to the 92 respondents Luwes visitors who have made an impulse buying. Test the questionnaire using a cross table analysis, validity test, reliability test , simple linear regression, multiple linear test, and statistical tests using t test and F test. From the result of the analysis revealed that the store image has positive and significant impact on impulse buying indicated by the coefficient correlation of 0.870 and the coefficient regression of 0.452. Store atmospherics have a positive and significant impact on impulse buying is indicated by the coefficient correlation of 0.887 and the coefficient regression of 0.364. Store theatrics have a positive and significant impact on impulse buying is indicated by the correlation coefficient of 0.476 and the regression coefficient of 0.382. Social factors have a positive and significant impact on impulse buying is indicated by the coefficient correlation of 0.668 and the coefficient regression of 0.580. While simultaneously, store image, store atmospherics, store theatrics and social factors have a positive and significant impact on impulse buying as indicated by the linear regression test of 0.177 to store images, store atmospherics of 0.184, 0.095 for store theatrics, and social factors for 0.114. Based on the results of the research studies, advice that can be given to the company store is to create a better environment  to enlarge the opportunities for the creation of impulse buying in supermarket Luwes Ungaran thus increasing the overall sales volume.