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All Journal NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Jurnal Perpajakan
Saladin Batubara, Soulthan
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Economics, Econometrics & Finance Education

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FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA LUBUK PAKAM Saladin Batubara, Soulthan; Iskandar, Rizal
JURNAL PERPAJAKAN Vol 7 No 2 (2025): JURNAL PERPAJAKAN
Publisher : Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/jurnalperpajakan.v7i2.4973

Abstract

The state revenue derived from tax revenue. Tax compliance will have a positive impact to the state revenue. The lack of tax compliance will make it less effective taxation of earned income countries. Tax compliance can be triggered by several factors, namely the taxpayer awareness, knowledge of taxes and tax penalties. This study aims to determine the effect of taxpayer awareness, knowledge of tax and tax penalties against an individual taxpayer compliance in KPP Pratama Surabaya Gubeng. The population of this research is all individual taxpayer on KPP Pratama Surabaya Gubeng and total sample of 100 taxpayers. Methods of data analysis using multiple linear regression analysis. the results showed that awareness is partially taxpayer does not affect taxpayer compliance in implementing tax compliance, while knowledge of tax and tax penalties partially influence on tax compliance in implementing tax compliance. Taken together all of the variables affecting the individual taxpayer compliance in implementing tax compliance.
ANALISIS PENGARUH KESEIMBANGAN KEHIDUPAN KERJA DAN PENEMPATAN KERJA TERHADAP KINERJA KARYAWAN PT NESTLE INDONESIA MEDAN REGION Rio Samuel Pohan, Oki; Saladin Batubara, Soulthan; Anwar, Yohny
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 11, No 3 (2024): NUSANTARA : Jurnal Ilmu Pengetahuan Sosial
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v11i3.2024.1287-1301

Abstract

This study examines (1) the impact of work-life balance on employee performance at PT Nestlé Indonesia Medan Region, (2) the impact of internships on employee performance at PT Nestlé Indonesia Medan Region, and (3) the impact of work-life balance and internships on employee performance at PT Nestlé Indonesia Medan Region. This study was conducted using a quantitative approach. The target population of this study consisted only of employees of PT Nestlé Indonesia Medan Region, totaling 34 people. The number of respondents used in this study was based on saturated samples, encompassing all 34 employees. The data analysis technique employed was multiple linear regression. Researchers conducted the research using a questionnaire and performed statistical calculations using SPSS version 20. Based on the data obtained in this study and the results of hypothesis testing for each independent variable at a significance level of 5%, it was found that the influence of each independent variable on the dependent variable was negligible. The work-life balance variable had a significant effect on employee performance with a value of 0.584, while the communication variable had a significant effect on employee performance with a value of 0.146. It can be concluded that work-life balance and work organization significantly influence employee performance.
GREEN HUMAN RESOURCE MANAGEMENT: MODEL DETERMINAN DAN DAMPAKNYA TERHADAP KINERJA INSTITUSI PERGURUAN TINGGI Saladin Batubara, Soulthan; Saputra Matondang, Edi; Agustin Nadeak, Gurardi; Pratiwi, Shella
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 10, No 10 (2023): NUSANTARA : Jurnal Ilmu Pengetahuan Sosial
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v10i10.2023.4739-4750

Abstract

Tujuan penelitian ini adalah untuk menjelaskan dan memprediksi model determinan GHRM dan dampaknya terhadap kinerja institusi perguruan tinggi. Penelitian ini berlandaskan pendekatan postivistik kuantitatif. Teknik pengumpulan data dilaksanakan melalui survey dengan menggunakan kuesioner sebagai instrumen penelitian. Studi sensus dilakukan untuk melakukan penyampelan reponden. Responden yang dituju adalah pimpinan/representasi divisi SDM di masing-masing perguruan tinggi di Sumatera Utara yang berjumlah 221 institusi, yang artinya penelitian ini menggunakan 221 sampel sebagai sasaran respondennya. Analisis data penelitian ini menggunakan Structural Equation Modeling (SEM). Hasil penelitian memberikan bukti empiris adanya pengaruh langsung dan tidak langsung secara signifikan faktor kepemimpinan, budaya organisasi dan GHRM sebagai variabel intervening terhadap kinerja institusi Perguruan Tinggi di Sumatera Utara, kecuali untuk pengaruh kepemimpinan terhadap kinerja institusi melalui GHRM yang menunjukkan hasil tidak signifikan.
Co-Authors Agustin Nadeak, Gurardi Iskandar, Rizal Pratiwi, Shella Rio Samuel Pohan, Oki Saputra Matondang, Edi Yohny Anwar