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All Journal Manajemen Sumber Daya Manusia Accounting Analysis Journal
Yani Febriani, Yani
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK Febriani, Yani; Kusmuriyanto, Kusmuriyanto
Accounting Analysis Journal Vol 4 No 4 (2015): November 2015
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v4i4.9112

Abstract

Penelitian ini bertujuan untuk mengetahui apakah sikap wajib pajak, pengetahuan tentang perpajakan dan kualitas pelayanan fiskus berpengaruh secara parsial terhadap kepatuhan wajib pajak. Populasi dari penelitian ini adalah seluruh wajib pajak orang pribadi yang terdaftar di KPP Pratama Semarang Candisari. Teknik pengambilan sampel menggunakan purposive sampling dengan jumlah 98 sampel. Analisis data penelitian menggunakan analisis deskriptif dan regresi berganda dengan program SPSS Versi 21. Hasil penelitian ini menunjukkan bahwa sikap Wajib Pajak secara parsial tidak berpengaruh terhadap kepatuhan wajib pajak. Pengetahuan tentang perpajakan dan kualitas pelayanan fiskus secara parsial berpengaruh terhadap kepatuhan wajib pajak. Penelitian selanjutnya diharapkan dapat menggunakan variabel-variabel lain selain variabel sikap wajib pajak, pengetahuan tentang perpajakan dan kualitas pelayanan fiskus. This research aims to determine whether taxpayer attitudes, knowledge of tax and quality of authorities tax service partial effect on tax compliance. The population of this study is all individual taxpayers registered in KPP Pratama Semarang Candisari. The sampling technique used purposive sampling with 98 samples. Analysis of research data using descriptive and multiple regression analysis with SPSS version 21. The results of this research indicate that attitudes partially taxpayer has no effect on tax compliance. Knowledge of taxation and quality of service tax authorities partially influence on tax compliance. Future research is expected to use other variables in addition to variable taxpayer attitudes, knowledge of taxation and quality of service tax authorities.
ANALISIS PENGARUH KEPEMIMPINAN DAN LINGKUNGAN KERJA TERHADAP KINERJA APARATUR SIPIL NEGARA DENGAN KEPUASAN KERJA SEBAGAI VARIABEL MEDIASI (Survei pada Aparatur Sipil Negara Pengadilan Negeri Surakarta Kelas 1A Khusus) Febriani, Yani; Wahyudi, Amin; Suprayitno, Suprayitno
JURNAL MANAJEMEN SUMBER DAYA MANUSIA Vol 13, No 2 (2019): Manajemen Sumber Daya Manusia
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purposes of this study are to analyze the significance of the effect of leadership and working environment on working satisfaction, analyze the significance of the effect of leadership, working environment and working satisfaction on the State Civil Apparatus Performance and analyze the significance of leadership and working environment on the State Civil Apparatus Performance with working satisfaction as a mediating variable. This type of research is survey research. The population of this study is the State Civil Apparatus Special Class 1A Surakarta District Court as many as 110 people and all of them are used as samples by population research techniques or census. The source of data uses primary data and secondary data. The method of data collection used a questionnaire and literature. Data analysis techniques used path analysis. The results showed that leadership has a significant effect on the work satisfaction State Civil Apparatus. The work environment has a significant effect on the working satisfaction State Civil Apparatus. Leadership has a significant effect on the performance State Civil Apparatus. Work environment has a significant effect on the State Civil Apparatus. Working satisfaction has a significant effect on State Civil Apparatus. Work satisfaction mediates the effect of leadership on State Civil Apparatus. Work satisfaction mediates the effect the work environment on the State Civil Apparatus.
ANALISIS PENGARUH KEPEMIMPINAN DAN LINGKUNGAN KERJA TERHADAP KINERJA APARATUR SIPIL NEGARA DENGAN KEPUASAN KERJA SEBAGAI VARIABEL MEDIASI (Survei pada Aparatur Sipil Negara Pengadilan Negeri Surakarta Kelas 1A Khusus) Febriani, Yani; Wahyudi, Amin; Suprayitno, Suprayitno
JURNAL MANAJEMEN SUMBER DAYA MANUSIA Vol. 13 No. 2 (2019): Manajemen Sumber Daya Manusia
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purposes of this study are to analyze the significance of the effect of leadership and working environment on working satisfaction, analyze the significance of the effect of leadership, working environment and working satisfaction on the State Civil Apparatus Performance and analyze the significance of leadership and working environment on the State Civil Apparatus Performance with working satisfaction as a mediating variable. This type of research is survey research. The population of this study is the State Civil Apparatus Special Class 1A Surakarta District Court as many as 110 people and all of them are used as samples by population research techniques or census. The source of data uses primary data and secondary data. The method of data collection used a questionnaire and literature. Data analysis techniques used path analysis. The results showed that leadership has a significant effect on the work satisfaction State Civil Apparatus. The work environment has a significant effect on the working satisfaction State Civil Apparatus. Leadership has a significant effect on the performance State Civil Apparatus. Work environment has a significant effect on the State Civil Apparatus. Working satisfaction has a significant effect on State Civil Apparatus. Work satisfaction mediates the effect of leadership on State Civil Apparatus. Work satisfaction mediates the effect the work environment on the State Civil Apparatus.
Co-Authors - Kusmuriyanto Amin Wahyudi Suprayitno Suprayitno