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Kumba Digdowiseiso
Management Study Program, Faculty of Economics and Business, National University Jakarta
Religion Aerospace Engineering Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Education Electrical & Electronics Engineering Engineering Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Physics Social Sciences Other

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RETRACTED: The Effect of Workload, Discipline, and Motivation on Employee Performance at Vania Hospital Bogor City Felita Charity Wulandari; Ahmad Cik; Kumba Digdowiseiso
Journal of Social Science Vol. 5 No. 1 (2024): Journal of Social Science
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jss.v5i1.774

Abstract

This study aimed to determine and analyze the effect of workload, discipline, and work motivation on employee performance at Vania Hospital, Bogor City. The data collection was divided into two parts namely primary and secondary data where primary data was obtained by distributing questionnaires to 65 respondents. The data that has been collected was then analyzed by inferential analysis with multiple linear regression and hypothesis testing. As a result, there was an insignificant effect between workload (X1) and employee performance (Y), discipline (X2) has a positive and significant effect on employee performance (Y), motivation (X3) has a positive and significant effect on employee performance (Y).
RETRACTED: The Influence of Profitability and Leverage on Tax Avoidance with Company Size as a Moderation Variable Icah Putri Utama; Herry Krisnandi; Kumba Digdowiseiso
Journal of Social Science Vol. 5 No. 1 (2024): Journal of Social Science
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jss.v5i1.775

Abstract

This study aims to analyze the effect of Profitability and Leverage on Tax Avoidance with Company Size as a Moderating Variable (Empirical Study of Manufacturing Companies in the Various Industries Sector Listed on the Indonesia Stock Exchange for the 2017-2021 period). The data source for this research uses secondary data in the form of financial reports published on the Indonesia Stock Exchange. In taking the sample for this study using a purposive sampling method and the samples used in this study were 12 companies. The data analysis technique used is hypothesis testing which is processed using the WarpPLS 7.0 application. Based on the results of this study it was found that Profitability has a significant negative effect on Tax Avoidance, Leverage has no effect on Tax Avoidance, Company Size does not moderate the effect of Profitability on Tax Avoidance, and Company Size does not moderate the influence of Leverage on Tax Avoidance.
RETRACTED: The Effect of Work Motivation, Teamwork and Physical Work Environment on the Performance of PT Faradi Pesona Indonesia Employees Dheazalfa Sukmarini; Ahmad Cik; Kumba Digdowiseiso
Journal of Social Science Vol. 5 No. 1 (2024): Journal of Social Science
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jss.v5i1.776

Abstract

This research is the result of research on the Effect of Work Motivation, Teamwork, and Physical Work Environment on Employee Performance at PT Faradi Pesona Indonesia. The research method used is quantitative method. The results of this study used primary data in the form of a questionnaire to 60 respondents, the results of the study stated that there was a positive and significant influence between the variables Work Motivation, Teamwork and Physical Work Environment on Employee Performance at PT Faradi Pesona Indonesia. Therefore the results of the study have been able to influence work motivation, teamwork and physical work environment on the performance of employees of PT Faradi Pesona Indonesia.
RETRACTED : The Influence of Tax Knowledge, Tax Obligation Rights, and Tax Sanctions on Fulfilling Tax Obligations of Umkm in Baktijaya District, Depok City Nabila Aura Hany; Herry Krisnandi; Kumba Digdowiseiso
Journal of Social Science Vol. 5 No. 2 (2024): Journal of Social Science
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jss.v5i2.777

Abstract

This study aims to determine the influence of Tax Knowledge, Tax Obligation Rights, and Tax Sanctions on the Fulfillment of UMKM Tax Obligations in Baktijaya Village, Depok City. This research data uses primary data in the form of questionnaires to 130 MSME respondents. Data analysis techniques use inferential analysis with multiple linear regression and use the Statistical Product and Service Solution (SPSS) program version 26.0. The results of multiple linear regression analysis show that the variables of Tax Knowledge (X1), Tax Obligation Rights (X2), and Tax Sanctions (X3) have a positive and significant effect on the Fulfillment of UMKM Tax Obligations (Y). The results of this study hope that MSMEs can find out Tax Knowledge, Tax Obligation Rights, and Tax Sanctions that can support taxation.
RETRACTED: Influence of Work Environment, Work Motivation and Work Experience on Employee Performance PT. Pranaja Trimitra Indonesia Kayla Diatry Ramadhani; Herry Krisnandi; Kumba Digdowiseiso
Journal of Social Science Vol. 5 No. 1 (2024): Journal of Social Science
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jss.v5i1.778

Abstract

Study This aim For know influence Environment Work, Work Motivation, and Work Experience on performance his employees. Technique This research utilizes a quantitative approach, with survey methods chosen as the primary data source. Primary data used for research This shaped questionnaire Which given to 67 person employee PT. Pranaja Trimitra Indonesia. Technique analysis data in study This covers regression linear multiple And hypothesis test (test t) Which processed using SPSS 23 application. From results study can seen that experience Work produce positive influence on employee performance, while the work environment and motivation Work No produce positive effect to performance employee.
RETRACTED: The Influence of Jakless Planning on Profit Management with Institutional Ownership as a Moderation Ivariable Regita Syadza Farika; Ahmad Cik; Kumba Digdowiseiso
Journal of Social Science Vol. 5 No. 1 (2024): Journal of Social Science
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jss.v5i1.781

Abstract

The aim of this research is to examine the effect of tax planning on earnings management using institutional ownership as a moderating variable. The data source for this research uses secondary data, the population of this research data is various manufacturing companies in various industrial sectors listed on the Indonesia Stock Exchange (BEI) during the 2015-2020 period. The data sample for this research is 60 samples from 10 companies that carried out Objective Sampling, namely sampling based on certain considerations. Data analysis was carried out using multiple linear statistics processed in SPSS version 25. Based on the results of research conducted using the T-test, it can be concluded that tax planning has no effect on income management and the moderating variable of institutional ownership cannot strengthen the relationship between tax planning and income management.
RETRACTED : Analysis of Service Quality, Payment Procedures and Tax Sanctions on Improving Motor Vehicle Taxpayer Compliance (at the North Medan Samsat Office) Sarah Monika Napitupulu; Herry Krisnandi; Kumba Digdowiseiso
Journal of Social Science Vol. 5 No. 2 (2024): Journal of Social Science
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jss.v5i2.782

Abstract

The purpose of this study is to analyze Service Quality, Payment Procedures and Tax Sanctions on Taxpayer Compliance at UPT SAMSAT Medan Utara. The data source of this study used primary data obtained by conducting questionnaires and given to respondents. The data analysis method in this study used multiple regression analysis with testing tools using SPSS software version 24. The population used in this study is two-wheeled motor vehicle taxpayers registered with UPT Samsat Medan Utara. Sampling in a study of 100 respondents using the accidental sampling method. The stages of research include descriptive statistics, Validity and Reliability Test, Classical Assumption Test, Multiple Linear Regression Analysis and Hypothesis Test. The results of hypothesis testing show that the variables of service quality, payment procedures and tax sanctions have a partial and significant effect on taxpayer compliance.
RETRACTED : The Effect Of Motivation, Work Discipline And Work Environment On Employee Performance In Pt. Rekayasa Aplikasi Digital Anisya Putri Firdaus; Ahmad Cik; Kumba Digdowiseiso
Journal of Social Science Vol. 5 No. 2 (2024): Journal of Social Science
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jss.v5i2.784

Abstract

This study aims to determine and analyze employee motivation, discipline, and work environment and its effects on employee performance. This research was conducted at PT. Rekayasa Aplikasi Digital. In addition, this study aims to provide information and advice to the Human Resources Management of PT. Rekayasa Aplikasi Digital. Data was collected using a questionnaire with a Likert scale. The respondents in this study were 100 employees at PT. Rekayasa Aplikasi Digital itself. The analyses used in this study are quantitative descriptive analysis and qualitative analysis. The results showed that motivation, work discipline and work environment had a positive and significant effect on employee performance. This is shown from the coefficients table in the regression equation model KK = 0,261 M + 0,284 DK + 0,221 LK. The results of the conclusion of the hypothesis on the t-test partially obtained a significant value on the motivation variable of 0.05, while on the work discipline variable of 0.02 and on the work environment variable of 0.017. So it can be partially concluded that the three independent variables have a significant influence on the dependent variable.
RETRACTED : The Influence of Work Discipline, Compensation, Career Development and Work Environment on Employee Performance at the Ministry of Religious Affairs Office in South Jakarta Menik Indriastuti; Herry Krisnandi; Kumba Digdowiseiso
Journal of Social Science Vol. 5 No. 2 (2024): Journal of Social Science
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jss.v5i2.786

Abstract

The purpose of this study was to analyze the effect of work discipline, compensation, career development and work environment on employee performance at the Ministry of Religion's Office in South Jakarta. In this study using primary data obtained from distributing questionnaires to 100 employees at the Ministry of Religion in South Jakarta City. This study uses the method of Multiple Linear Regression, the results of this study indicate that there is a positive and significant effect on employee performance. The results showed that each variable, namely Work Discipline, Compensation, Career Development and Work Environment had a positive and significant effect on Employee Performance at the Ministry of Religion in South Jakarta.
RETRACTED: Effect Of Age, Gender, And Tax Rates On Tax Compliance (Case Study At Kpp Pratama Jakarta Tanah Abang Dua) Putri Nurjanah Irnanda; Herry Krisnandi; Kumba Digdowiseiso
Journal of Social Science Vol. 5 No. 1 (2024): Journal of Social Science
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jss.v5i1.790

Abstract

The purpose of this study was to determine the effect of age, gender, and tax rates on tax compliance with income level as a moderating variable at KPP Pratama Jakarta Tanah Abang Dua. This study uses a quantitative approach with an emphasis on testing theory by measuring numbers and conducting data analysis. The measurement model or outer model used in this study is the convergent validity test, discriminant validity test, and reliability test. Tax compliance has a major impact on state revenues. This situation is in accordance with the compliance level data obtained from the Jakarta Tanah Abang Dua KPP Pratama, namely during 2017 to 2021 where the realization of Tax Compliance is still unstable from the Tax Compliance target. The results of this study indicate that Age and Tax Rates have a significant effect on Tax Compliance and Income Levels can moderate significantly, so the older a person is and one's belief in the currently set tax rate, the higher the level of Tax Compliance. While gender has a negative effect on tax compliance and income levels cannot be significantly moderated, the increase in tax compliance is not based on a person's gender.
Co-Authors Agus Siswanto Ahmad Cik Ahmad Cik Ahmad Cik Ahmad Cik Ahmad Cik Ahmad Cik Ahmad Cik Ahmad Cik Ahmad Cik Ahmad Diky Alfarisi Andrew Lanjza Aghiesta Andri Ardiansyah Anisa Anisa Anisya Putri Firdaus Ary Susana Dewi Ayu Sri Rahayu Azqia Prafieta Hazh Bella Sukma Cahyanti Chellsa Afridhamita Chindera Kasih Choirunisya Putri Fauzi Dea Sagita Deby Dharmawan Desi Safitri Dewi Ambarsari Dewi Mardayani Dhea Khoyrunnisa Dheazalfa Sukmarini Dita Alma Novianti Eka Nova Elwisam Elwisam elwisam elwisam Elwisam Elwisam Elwisam Elwisam Elwisam Elwisam Estela Septianty Fachri Huzaini Ramadhan Fakhrurrazi Felita Charity Wulandari Florensius Goo Gio Vanie Herry Krisnandi Herry Krisnandi Herry Krisnandi Herry Krisnandi Herry Krisnandi Herry Krisnandi Herry Krisnandi Herry Krisnandi Herry Krisnandi Hidayatun Ni’mah Icah Putri Utama Intan Ayu Nur Khasanah Ita Yuliana Sari Juanita Sulistiani Kayla Diatry Ramadhani Larasati Ilyas Latifah Mega Yunita Menik Indriastuti Muhammad Nuryadin Muhammad Reza Pahlevi Muhammad Rifqi Akmal Nabila Aura Hany Niendy Rizkia Rachmadany Novilia Tawang Wulansari Nurlaily Dariati Nurseha Nurseha Oktafian Cahya Dwi Hardin Olivia Monalisa Perez Paramitha Novianty Putri Nurjanah Irnanda Rahmat Fauzi Ratna Farida Ravlina Aisyah Mahri Rayhan Fernanda Regita Syadza Farika Resti Hardini Resti Hardini Romidi Karnawan Rosmalita Andarwati Sarah Monika Napitupulu Sri Farah Dewi Supriyadi Tri Widia Soleha Tsalisa Salma Nasir Zikkir Rachman