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FAKULTAS ILMU SOSIAL DAN HUMANIORA UNIVERSITAS PUTERA BATAM (Manajemen, Akuntansi, Ilmu Hukum, Administrasi Negara, Ilmu Komunikasi dan Sastra) Jl. R. Soeprapto – Tembesi – Batam – Kepulauan Riau
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SCIENTIA JOURNAL : Jurnal Ilmiah Mahasiswa
Published by Universitas Putera Batam
ISSN : -     EISSN : 2714593X     DOI : -
Core Subject : Economy, Humanities, Social,
Humanities Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice
SCIENTIA JOURNAL Merupakan Jurnal Mahasiswa Universitas Putera Batam Fakultas Ilmu Sosial dan Humaniora. Jurnal ini untuk mewadahi makalah hasil penelitian mahasiswa Pada Bidang Ilmu Manajemen, Akuntansi, Ilmu Hukum, Administrasi Negara, Ilmu Komunikasi dan Sastra. Diharapkan dengan adanya SCIENTIA JOURNAL ini dapat meningkatkan kualitas makalah hasil penelitian mahasiswa dan mengimplementasikan keilmuan mahasiswa. SCIENTIA JOURNAL terbit sebanyak 6 kali periode dalam satu tahun.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 1,002 Documents
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PENGARUH PENGETAHUAN PERPAJAKAN, KUALITAS PELAYANAN DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR KOTA BATAM Kunthi Rahmawati; Wangdra, Ronald
SCIENTIA JOURNAL Vol 7 No 5 (2025): Scientia Journal
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/scientiajournal.v7i5.10597

Abstract

This research seeks to examine how tax knowledge, service quality, and tax penalties impact the compliance behavior of motor vehicle taxpayers in Batam City. Employing a quantitative approach, the study relies on primary data gathered through distributed questionnaires. A total of 118 individuals who pay motor vehicle taxes in Batam participated as respondents, with the sample size determined using Slovin's formula and finalized at 100 participants. The analysis was carried out using several statistical tools including tests for validity, reliability, normality, multicollinearity, and heteroscedasticity, along with multiple linear regression, coefficient of determination, significance testing, and the F test all conducted via SPSS software. The findings reveal that both tax knowledge and service quality significantly affect taxpayer compliance. In contrast, tax sanctions were found to have no meaningful effect on the compliance of motor vehicle taxpayers.
PENGARUH MOTIVASI KERJA, DISIPLIN KERJA, DAN KEPUASAN KERJA TERHADAP KINERJA KARYAWAN PADA PT GRAHA ANUGERAH KEDIRI DI KOTA BATAM zhou, davidzhou; Suhardi, Suhardi
SCIENTIA JOURNAL Vol 7 No 5 (2025): Scientia Journal
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/scientiajournal.v7i5.10619

Abstract

This study examines how work motivation, work discipline, and job satisfaction influence employee performance individually and collectively at PT Graha Anugerah Kediri in Batam City. Responding to organizational needs for sustained performance improvement, we conducted a quantitative survey of 119 employees using a structured questionnaire. Data were analyzed with SPSS version 27 through descriptive statistics, validity and reliability testing, classical assumption checks, and multiple regression to estimate partial and simultaneous effects. Findings indicate that work motivation, work discipline, and job satisfaction each exert a positive and statistically significant influence on employee performance, with motivation and discipline emerging as the strongest predictors; together, the three variables explain a substantial proportion of performance variance. These results suggest that integrated human resource management strategies that foster motivational drivers, reinforce consistent discipline, and enhance employee satisfaction can meaningfully improve workforce outcomes at PT Graha Anugerah Kediri and similar organizations.

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