Article Per Year (5 Year)
p-Index From 2020 - 2025
0.444
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This Author published in this journals
All Journal International Journal of Environmental, Sustainability, and Social Science Journal of Governance, Taxation, and Auditing
Ni Wayan SITIARI
Warmadewa University, Indonesia
Economics, Econometrics & Finance Environmental Science Social Sciences

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The Influence Of Taxpayer Knowledge, Tax Socialization And Taxpayer Compliance On Taxpayer Compliance In Time Pandemic Covid-19 Ida Ayu Pradnya Kusuma DEWI; Ni Wayan SITIARI; Cokorda Krishna YUDHA
Journal of Governance, Taxation and Auditing Vol. 1 No. 1 (2022): Journal of Governance, Taxation and Auditing (July – October 2022)
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (200.056 KB) | DOI: 10.38142/jogta.v1i1.398

Abstract

This study aims to determine the effect of tax knowledge, tax socialization and tax sanctions on taxpayer compliance. The population in this study is the MSME corporate taxpayer in KPP Pratama North Badung, with the sample using as many as 100 respondents. The data analysis technique used in this research is Multiple Linear Regression, F Coefficient, Determination Test and t-Test. Based on the results of the study, it can be seen that tax knowledge has a positive and significant effect on taxpayer compliance, tax socialization has a significant positive effect on taxpayer compliance and tax sanctions have a significant positive effect on taxpayer compliance. The magnitude of the influence of the independent variable on tax knowledge is 55.4%
The Role of Job Satisfaction in Mediating the Influence of Organizational Culture and Leadership on Employee Performance (Study at PT. Arta Boga Cemerlang Gianyar Branch) I Gusti Ngurah Raditya PUTRA; I Made SARA; Ni Wayan SITIARI
International Journal of Environmental, Sustainability, and Social Science Vol. 5 No. 3 (2024): International Journal of Environmental, Sustainability, and Social Science (May
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v5i3.1056

Abstract

This research aims to determine the role of job satisfaction in mediating the influence of organizational culture and leadership on employee performance. The object of this research is PT. Arta Cemerlang Catering Gianyar Branch. The population of this study includes all employees in 2023, totaling 32 employees. The sample method was determined using census techniques, so the sample for this study was 32 respondents. The data collection method is a survey with a questionnaire. The analysis technique used is descriptive analysis and inferential analysis with Partial Least Square (PLS). The research results show that: (1) organizational culture has a positive and significant effect on job satisfaction, (2) work culture has a positive and significant effect on employee performance, (3) leadership has a positive and significant effect on job satisfaction, (4) leadership has a positive but significant effect on job satisfaction. not significant on employee performance, (5) job satisfaction has a positive and significant effect on employee performance, (6) job satisfaction is able to mediate the relationship between organizational culture and employee performance, (7) job satisfaction is able to mediate leadership on employee performance.
Co-Authors Cokorda Krishna YUDHA I Gusti Ngurah Raditya PUTRA I Made Sara Ida Ayu Pradnya Kusuma DEWI