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Pengaruh Pengetahuan Wajib Pajak Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Membayar Pajak Kendaraan Bermotor Masyarakat Di Cikarang Barat Suripto Moh Zulkifli; Adi Suprayoga; Rinaldi Sri Herlambang
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 3 No. 1 (2023): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v3i1.1412

Abstract

Payment of vehicle tax is one of the main sources of local revenue. To improve compliance in paying taxes, sufficient knowledge of vehicle tax information and taxpayer awareness initiatives is required. The purpose of this study was to determine the effect of taxpayer knowledge and taxpayer awareness on compliance with paying motor vehicle taxes. This research was conducted in West Cikarang. The number of samples in this study were 100 respondents with the sampling method using the convenience sampling method. Data was collected using a questionnaire method and processed using SPSS version 25 software. The data analysis technique used in this research was multiple linear regression. Based on the results of the analysis, it can be seen that the knowledge of taxpayers and awareness of taxpayers has an effect on compliance with paying motor vehicle taxes.
Pengaruh Kompetensi dan Pengembangan Karir Terhadap Kepuasan Kerja Dengan Komitmen Organisasi Sebagai Variable Intervening Pada PT. Karya Hevea Indonesia Dolok Masihul Sri Winda Hardiyanti Damanik; Fanny Lus Utami; Suripto Moh Zulkifli
PPIMAN Pusat Publikasi Ilmu Manajemen Vol. 2 No. 1 (2024): Januari : Pusat Publikasi Ilmu Manajemen
Publisher : Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/ppiman.v2i1.312

Abstract

This study aims to determine the effect of competence, and career development, on job satisfaction with organizational commitment as an intervening variable at Pt. Hevea Indonesia's Dolok Masihul. This type of research is explanatory research that explains the causal relationship between variables through hypothesis testing. This study used a sample of 42 respondents. Sampling used purposive sampling technique. The data collection technique used a questionnaire which was then processed with SPSS 25.00. Based on the results of research that has been carried out by researchers, it can be concluded that competence has no effect on organizational commitment, career development does affect organizational commitment, competence affects job satisfaction, career development affects job satisfaction, organizational commitment does not affect job satisfaction, Based on the results of the indirect effect of 0.0236 < direct effect of 0.475, it can be said that the sixth hypothesis is rejected, which means organizational commitment does not mediate the relationship between competence (X1) on job satisfaction , Based on the results of the indirect effect of 0.0361 < the direct effect of 0.427, it can be said that the seventh hypothesis is rejected, which means that organizational commitment does not mediate career development on job satisfaction .