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The Influence Of Tax Understanding And Tax Awareness On Taxpayer Compliance In Paying Land And Building Tax (PBB) In Muara Payang Village, Seginim District, South Bengkulu Regency Putri, Tiara Renita; Susena, Karona Cahya; Subhi, Ramadan
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Vol. 2 No. 2 (2025): Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jemba.v2i2.997

Abstract

The background of this research is the low level of taxpayer compliance in Muara Payang Village in fulfilling their obligation to pay Land and Building Tax (PBB). The purpose of this study is to examine whether tax understanding and tax awareness have an influence on taxpayer compliance in paying Land and Building Tax (PBB) in Muara Payang Village, Seginim District, South Bengkulu Regency. This type of research is quantitative. The data collection method in this study was carried out by distributing questionnaires through Google Form. The sampling technique used was the Slovin formula, resulting in a sample of 150 taxpayers in Muara Payang Village, Seginim District, South Bengkulu Regency. The data were then processed using SPSS version 26. The results of the study show that Tax Understanding has a positive and significant effect on Taxpayer Compliance, as evidenced by a t-value of 8.613 > t-table 1.976 and a significance value of 0.000 < 0.05. Therefore, H₀ is rejected and Hₐ is accepted, meaning H₁ is accepted. Tax Awareness also has a positive and significant effect on Taxpayer Compliance, with a t-value of 3.141 > t-table 1.976 and a significance value of 0.002 < 0.05. Therefore, H₀ is rejected and Hₐ is accepted, meaning H₂ is accepted. Tax Understanding and Tax Awareness simultaneously have a significant effect on Taxpayer Compliance, as indicated by the F-test result where the F-value is 54.925, greater than the F-table value of 3.06, and the significance value is 0.000 < 0.05.
The Effect Of Employee Welfare, Work Environment, And Interpersonal Relationships On The Work Productivity Of Employees At Pt. Bumi Anugerah Sawit Bengkulu Utara Alamsyah, Alif Novliyan; Irwanto, Tito; Subhi, Ramadan
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Vol. 2 No. 3 (2026): April
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jemba.v2i3.527

Abstract

Employee work productivity is an important factor for the success of the company. PT. Bumi Anugerah Sawit faces challenges in maintaining productivity amidst high work demands, so it requires attention to employee welfare, work environment, and interpersonal relationships. This study aims to analyze the influence of employee welfare, work environment, and interpersonal relationships on employee work productivity at PT. Bumi Anugerah Sawit Bengkulu Utara. The research method uses a quantitative approach with 40 respondents, and the data are analyzed through validity and reliability tests, multiple linear regression, t-test, F-test, and coefficient of determination (R²) using SPSS version 26. The results show that employee welfare (X₁), work environment (X₂), and interpersonal relationships (X₃) have a positive and significant effect on employee work productivity (Y), both partially and simultaneously. The calculated F value of 1041.083> Ftable 2.86 and a significance of 0.000 <0.05, indicating a joint influence between the three independent variables on work productivity. The coefficient of determination (R²) value of 0.843 means that 84.3% of the variation in work productivity can be explained by these three variables, while the remaining 15.7% is influenced by other factors outside the study. Thus, it can be concluded that improving welfare, creating a good work environment, and harmonious interpersonal relationships play an important role in increasing employee work productivity at PT. Bumi Anugerah Sawit Bengkulu Utara.