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Pengaruh Penerapan E-filing SPT Tahunan Orang Pribadi Terhadap Kepatuhan Pelaporan SPT dan Efektivitasnya di KPP Pratama Salatiga: Studi Kasus Tahun 2019-2022 Saktiko, Ananta; Abdullah, Muhammad Al Faruq
Socius: Jurnal Penelitian Ilmu-Ilmu Sosial Vol 1, No 11 (2024): June
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.11541327

Abstract

This research aims to analyze the effect of implementing e-filing of Individual Annual SPT on SPT reporting compliance and its effectiveness at KPP Pratama Salatiga in the 2019-2022 period. The method used is quantitative with multiple linear regression analysis. The results of the research show that the implementation of e-filing does not have a significant effect on reporting compliance with Individual Annual Tax Returns with a significance value of 0.160 (p 0.05). However, there is a significant influence of the implementation of e-filing on the effectiveness of Annual SPT reporting with a significance value of 0.049 (p 0.05). ANOVA analysis shows that together, compliance (X1) and effectiveness (X2) do not have a significant influence on Annual SPT reporting (Y), with a significance value of 0.067 (p 0.05) and F count of 2.989 which is smaller than F table 3.32. The coefficient of determination shows that compliance and effectiveness together only contribute 18.1% to Annual SPT reporting, while 81.9% is influenced by other factors. However, the compliance and effectiveness variables together have a positive influence with a correlation value of r of 0.426, which is in the sufficient category (0.40-0.599). In conclusion, the implementation of e-filing is effective in increasing the efficiency of SPT reporting, but does not significantly affect taxpayer compliance in reporting their Annual SPT. This research provides insight for KPP Pratama Salatiga to continue to improve e-filing socialization and consider other factors that influence Annual SPT reporting compliance.
ANALYSIS OF ANTECEDENTS OF PURCHASE DECISIONS FOR SAMSUNG SMARTPHONES AT THE CILILITAN WHOLESALE CENTER (PGC) Amaral, Millenia Christina; Perkasa, Didin Hikmah; Abdullah, Muhammad Al Faruq
Jurnal Manajemen dan Bisnis Madani Vol. 7 No. 1 (2025): Jurnal Manajemen dan Bisnis Madani
Publisher : Fakultas Ekonomi & Bisnis Universitas Paramadina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51353/jmbm.v7i1.945

Abstract

This research aims to determine the influence of E-Wom (Electronic World of Mouth), Product Quality and Brand Ambassadors on Purchase Decisions. The approach that researchers used in this research was quantitative. The population in this study were visitors to the Cililitan Wholesale Market Mall, 3rd floor. The sampling technique used in this study used the Hair formula because the population size was not known with certainty. The data collection method uses analysis techniques using SEM (Structural Equational Modeling) which includes inner model and outer model tests and the tool used is SmartPLS 3.0. The data collection technique uses a questionnaire whose validity and reliability have been tested. The research results show that the Electronic Word of Mouth variable on Purchase Decisions has no significant effect. Meanwhile, Product Quality and Brand Ambassador have a positive and significant influence on Purchase Decisions. Keywords : Electronic Word of Mouth, Product Quality, Brand Ambassador, Purchase Decision