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Journal : Land Journal

PENGARUH APLIKASI E – FILING TERHADAP KEPATUHAN PELAPORAN SPT TAHUNAN WAJIB PAJAK ORANG PRIBADI PADA PEGAWAI HONDA ASTRA MOTOR CABANG BANDUNG Sundari, Rima; Diawati, Prety; Khairunnisa, Dina
LAND JOURNAL Vol. 5 No. 1 (2024): Januari 2024
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v5i1.3388

Abstract

Pajak merupakan salah satu penerimaaan negara terbesar yang dipergunakan untuk membiayai segala pengeluaran negara . Penerimaan pajak juga nantinya akan dikembalikan lagi kepada masyarakat dengan manfaat yang dapat diterima berupa pembangunan nasional seperti fasilitas transportasi, fasilitas pendidikan, fasilitas sarana dan pra sarana, dan fasilitas Kesehatan. Oleh karena itu, seorang wajib pajak diharuskan untuk menaati kepatuhan wajib pajak sesuai dengan regulasi perpajakan yang diberlakukan. Dengan adanya sistem e – filling diharapkan dapat memudahkan wajib pajak dalam menyampaikan SPT karena prosesnya dapat dilakukan kapan saja dan dimana saja. Maka dari itu tujuan dilakukan penelitian ini untuk mengetahui Pengaruh Aplikasi E – Filing Terhadap Kepatuhan Pelaporan SPT Tahunan Wajib Pajak Orang Pribadi Pada Pegawai Honda Astra Motor Cabang Bandung. Metode penelitian yang digunakan adalah kuantitatif. Dalam penelitian ini pengumpulan data menggunakan data primer yang diperoleh dengan kuisioner yang diberikan kepada 42 responden ialah wajib pajak orang pribadi yang merupakan pegawai Honda Astra Motor Bandung. Dalam penelitian ini alat ujinya menggunakan uji validitas, uji reliabilitas, analisis korelasi spearman rank, analisis regresi linier sederhana, uji koefisien determinasi, dan uji t.
PENGARUH REWARD DAN PUNISHMENT TERHADAP KINERJA KARYAWAN PADA PT POS INDONESIA (PERSERO) KOTA PADANG Diawati, Prety; Noorsyafira, Nabilla; Sugesti, Hesti; ismail, Hariadi
LAND JOURNAL Vol. 5 No. 2 (2024): Juli 2024
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v5i2.3668

Abstract

This study aims to determine the effect of reward on employee performance and the effect of punishment on employee performance of PT. Pos Indonesia (Persero) Padang City. With rewards and punishments, it can help the management of human resources that have the potential to improve their performance within the company. This research consists of the theory of human resource management, and the theory of reward, punishment, and employee performance, as well as previous research, frameworks, and hypotheses. This study uses causal associative with a quantitative approach. The population of this study was 133 employees and the sample in this study was 52 employees based on the non-probability sampling technique using the Purposive Sampling Method. Data were collected by using a questionnaire that had been tested for validity and reliability. The data analysis technique used multiple linear regression. Based on the results of the research that the author has researched, it can be concluded that the hypothesis testing for reward and punishment variables on employee performance, based on the F test it was found that H3 was accepted = there was a positive and significant influence between reward and punishment on employee performance. Reward and punishment affect employee performance, this is based on the R2 value of the variation of reward and punishment can be explained by independent variables that can be influenced by other factors not examined in this study. Suggestions from the author to the leadership of PT. Pos Indonesia (Persero) Padang City, to manage the rewards that have been given so far to be adjusted to the standard of work that has been completed by employees, so that employees feel more concerned about their welfare by the company.
PENGARUH BIAYA TRANSPORTASI DAN BIAYA PEMASARAN TERHADAP LABA BERSIH PADA PT. SINAR ANDESTO MANDIRI LOGISTIK Amran, Kiagus Muhammad; Diawati, Prety; Lubis, Nur Iqra Putri
LAND JOURNAL Vol. 6 No. 1 (2025): Januari 2025
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v6i1.4031

Abstract

Transportation is a business or activity by carrying goods, passengers from one place to another. Efforts to market products, both goods or services, using planning and systematic methods so that they can increase the number of sales are called marketing. Net profit is the amount of difference between income exceeding expenses (expenses). The study aims to explain "The Effect of Transportation Costs and Marketing Costs on Net Profit at PT. Sinar Andesto Mandiri Logistik". This research was conducted using quantitative methods, secondary data types with associative hypothesis taking. The relationship used in this study is a causal relationship. The population in this study was 264 monthly profit and loss financial reports from the period 2002-2023. This study used the Nonprobability Sampling sampling technique with purposive sampling technique. The data analysis techniques used are normality test, product moment analysis, multiple correlation analysis, multiple linear regression analysis, coefficient of determination, partial test (t), simultaneous test (F). The results of the t-test conducted using IBM Statistic SPSS Version 27, showed that transportation costs partially affected net profit and marketing costs partially did not affect net profit. The results of the F test show that transportation costs and marketing costs simultaneously or together have a significant effect on net profit.
Co-Authors Abdul Rasyid Abdulghopar, Obay Abdurohim Abdurohim Abdurohim Abdurohim Abu Muna Almaududi Ausat Ahmad Yani Akbar, Zulfikri Akmal Abdullah Almaududi Ausat, Abu Muna Amran, Kiagus Muhammad Anantadjaya, Samuel PD Andri Pitoyo Anggraeni, Angga Dewi Arifuddin Arijanti, Susi Arnold Sultantio Hutabarat Atrup Atrup Augustin, Jeneva Azzaakiyyah, Hizbul Khootimah Bahtiar Efendi Bambang Bambang Bambang Bambang Irawan Bambang Triputranto Bambang Triputranto Boni Sena Budi Prakoso, Budi D Yadi Heryadi Dadang Suhardi Dendy K. Pramudito Dewa Oka Suparwata Dewi ANGGRAENI Diajeng Elok Dwika Cahyani Dina Mayadiana Suwarma Erasma Erlin Dolphina Erna Mulyati Ernesto R.N. Santos Erni Febrina Harahap Errie Margery Esti Nur Wakhidah Eva Yuniarti Utami Ferdinan Nainggolan Frans Sudirjo Haribowo, Rio Hendy Tannady Hermiyetti Hermiyetti Hesti Sugesti Hesti Sugesti Hilda Yuliastuti Hizbul Khootimah Azzaakiyyah Humala Sitinjak Husain, Muh. Najib Husnawati Rachman Ika Baskara Imman Yusuf Sitinjak Ismail, Hariadi Jamaluddin Majid Jenuri Judijanto, Loso Kespandiar, Tengku Khairunnisa, Dina Khamaludin, Khamaludin Kraugusteeliana Kraugusteeliana Kus Yunanto, Mohammad Lailatun Nafisa Lailatun Nafisa Loso Judijanto Lubis, Nur Iqra Putri Luh Komang Candra Dewi Lukmanul Hakim Lukmanul Hakim Mahardhani, Ardhana Januar Maiza Fikri Mauli Kasmi Mavianti, Mavianti Meci Nilam Sari, Meci Nilam Moch Arif Hernawan Mohd Kasturi Nor Abd Aziz Muhamad Risal Tawil Muhamad, Lili Fadli Muhammad Amsal Nasution Muhammad Lukman Baihaqi Alfakihuddin Muhammad Subandi Mulyadi Mutalov, Islam C. Najiba Hudawiyah, Eba Nasution, Annio Indah Lestari Nawangwulan, Irma M Noorsyafira, Nabilla Nurdiani, Tanti Widia Nurfitri, Desi Nurhayati Nurhayati Okta Karneli Okta Karneli, Okta Permana, Riko Mersandro Pilifus Junianto Rafi Farizki Ramayanti Sinaga, Herty Rendi Randika Resia Ratna Putri Rina Destiana Rukmi Juwita Sari, Ade Risna SETIAWAN JODI, I WAYAN GEDE ANTOK Sherry Adelia Silvy Sondari Gadzali Siminto Siminto Siminto Siminto, Siminto Sondari Gadzali, Silvy Suarsa, Senny Handayani Sugesti, Hesti Sugesti, Hesty Suhartono Suhartono Suherlan Suherlan Suherlan Suherlan Sukriyadi Sundari, Rima Suparno Susanti Budiastuti Susatyo Adhi Pramono, Susatyo Adhi SUTRISNO Sutrisno Sutrisno Sutrisno, Sutrisno Syahribulan Syahribulan Syamsinar Syamsuri Syamsuri Tri Sulistyani Verawaty Verawaty Violin, Vivid Weraman, Pius Widyatmoko Widyatmoko Yasir Riady Yohanes Paulus Luciany Youna Chatrine Bachtiar Yusril Zaenabiansyah, Putri Awaliah Zenni Riana