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All Journal Jurnal Penelitian Pendidikan Indonesia Amnesty: Jurnal Riset Perpajakan
Imran Tahalua
Politeknik LP3I Makassar
Economics, Econometrics & Finance Other

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Pengaruh lingkungan kerja dan teknologi informasi terhadap kinerja tenaga alih daya Asriati Asriati; Haeruddin Haeruddin; Agus Salim HR; Imran Tahalua; Ibrahim Ibrahim
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol. 10 No. 2 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020242625

Abstract

Manajemen perusahaan berperan penting dalam meningkatkan kinerja tenaga alih daya sebagai aset perusahaan dalam menjaga misi pelayanan jasa dan kinerja entitas. Faktor yang perlu diperhatikan dalam peningkatan kinerja tenaga alih daya adalah faktor lingkungan kerja dan teknologi informasi. Studi ini bertujuan untuk mengetahui pengaruh lingkungan kerja dan teknologi informasi secara parsial dan simultan terhadap kinerja tenaga alih daya pada perusahaan outsourching di Kota Makassar. Penelitian menggunakan analisis deskriptif  kuantitatif. Populasi adalah tenaga alih daya perusahaan sebanyak 600 orang dengan pengambilan sampel menggunakan metode Slovin dengan jumlah sampel 240 orang. Instrumen penelitian menggunakan kuisioner dengan google from dengan skala likert 1-5. Metode analisis data menggunakan SPSS 24 untuk menguji karakteristik respnden dan instrumen penelitian yang terdiri dari validitas dan reliabilitas, uji asumsi klasik dan pengujian hiptesis dengan regresi linier berganda yang terdiri dari uji t, uji F dan koefisien determinan. Hasil penelitian yang diperoleh adalah secara parsial lingkungan kerja berpengaruh positif dan tidak signifikan terhadap kinerja tenaga alih daya dan teknologi informasi berpengaruh positif dan signifikan terhadap tenaga alih daya pada perusahaan outsourching Kota Makassar dan simultan lingkungan kerja dan teknologi informasi berpengaruh positif dan signifikan terhadap kinerja tenaga alih daya pada perusahaan outsourcing di Kota Makassar.
Strengthening Individual Taxpayer Compliance: The Impact of Tax Sanctions and Regulatory Review Sri Depi; Siswati Rachman; Nur Fadny Yuliani; Imran Tahalua; Nur Sandi Marsuni
Jurnal Riset Perpajakan: Amnesty Vol 7 No 1 (2024): Mei 2024
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v7i1.14721

Abstract

This research aims to provide empirical evidence regarding the influence of tax sanctions on individual taxpayer compliance. This type of research is carried out using literature observation, namely research that studies written documentary materials such as books, articles, journals, news and other types of literature related to a theme as the main object. This research examines various literature to find out how tax sanctions can influence taxpayer behavior. The research results show that tax sanctions have a positive and significant effect on individual taxpayer compliance. The higher the taxpayer's tax awareness, the higher the level of taxpayer satisfaction. With strict sanctions, taxpayers become more aware of their obligations and more motivated to comply with tax regulations. This research reveals that effective tax sanctions policies can increase the level of taxpayer compliance and reduce the problem of non-compliance caused by factors such as public dissatisfaction with public services, uneven infrastructure development, and high levels of corruption among high-ranking officials. Public dissatisfaction with government services often makes taxpayers feel that their tax payments are not used efficiently, while inequality in infrastructure development can create feelings of injustice among taxpayers, ultimately reducing their motivation to comply with tax obligations. High levels of corruption among high-ranking officials also exacerbate this situation by reducing public trust in the government. By reviewing various literature, this research highlights the importance of tax sanctions as a tool to increase tax compliance. This shows that a firm and consistent policy in implementing tax sanctions can help improve the level of tax compliance and overcome challenges caused by dissatisfaction with public services and other problems.
Co-Authors Agussalim Harrang Asriati Asriati Haeruddin Haeruddin Ibrahim Ibrahim Nur Fadny Yuliani Nur Sandi Marsuni Siswati Rachman Sri Depi