Hasil Pencarian  ::  Simpan CSV :: Kembali

"This volume provides a comprehensive analysis of why taxpayers behave the way they do. It reveals the motivations for why some taxpayers comply with the law while others choose not to comply. Given the current global financial climate there is a need for governments worldwide to increase their revenue collections via improving taxpayer compliance. Research into what shapes and influences taxpayer behavior is critical in that any marginal improvement in understanding and dealing with this behavior can potentially have a dramatic impact upon government revenue"

"Reformation in Indonesian government offices leads to many substantial changes, and demandsimproved job performances while arguably loading employees with more work. This research aimsto understand factors that potentially influence job performance in Indonesian government officesthat carries on such reformation. Using adapted scales from previous studies, this researchinvestigates the role of workload, responsibility for others (level of responsibility to care for otherpeople) and need for achievement on employee?s performance. A survey to all full-time workers inan Indonesian government office is conducted. Contrary to expectation, workload does not influenceemployee?s performance. Instead, regression analysis demonstrates that, employee?s need forachievement and responsibility for others are significant factors affecting individual performance.These results are important because they highlight the significance of need for achievement for thesuccess of reformation in this office, and by extension for reformation in Indonesia. The results arealso interesting because this is the first study that points out to the role of responsibility for others ininfluencing individual performance in Indonesia which is characterized by collectivistic culture. Thispaper discusses the contributions of these results for theory and practice."

"Tujuan dari penelitian ini adalah untuk menguji faktor-faktor yang mempengaruhi niat wajib pajak untuk mematuhi peraturan perpajakan berdasarkan Theory of Planned Behavior. Teori perilaku terencana menjelaskan bahwa perilaku seseorang dilakukan berdasarkan niatnya dan ada faktor yang dapat memengaruhi niat tersebut. Metode yang digunakan dalam penelitian ini adalah metode kualitatif dengan analisis tematik, dimana hasil penelitian ini dianalisis dengan menggunakan perangkat lunak bernama NVivo. Hasil penelitian ini menunjukkan bahwa ada faktor independen yang mempengaruhi niat wajib pajak untuk memenuhi peraturan perpajakan yang dapat dihubungkan sesuai dengan teori perilaku yang direncanakan. Faktor-faktor tersebut adalah sikap, norma subyektif, dan kontrol perilaku yang dirasakan.

---

The purpose of this study is to examine the factors that influence the intention of taxpayers to comply with tax regulations based on Theory of Planned Behavior. The theory of planned behavior explains that a person's behavior is carried out based on his intention and there are factors that can influence that intention. The method used in this study is a qualitative method with thematic analysis, where the results of this study were analyzed using software called NVivo. The results of this study indicate that there are independent factors that influence the intention of taxpayers to meet tax regulations that can be linked in accordance with planned behavior theory. These factors are attitudes, subjective norms, and perceived behavioral control."

"Tesis ini membahas masalah pengaruh perilaku wajib pajak mengenai kebijakan keterbukaan data perbankan untuk kepentingan perpajakan terhadap kepatuhan wajib pajak, dengan menggunakan metode kuantitatif. Kebijakan keterbukaan data perbankan untuk kepentingan perpajakan merupakan salah satu cara untuk meningkatkan kepatuhan wajib pajak. Tujuan tesis ini adalah untuk menganalisis pengaruh pemahaman nasabah perbankan atas rigiditas kebijakan keterbukaan data perbankan untuk kepentingan perpajakan terhadap kepatuhan wajib pajak dan untuk menganalisis pengaruh kesediaan nasabah perbankan untuk bekerjasama/patuh atas kebijakan keterbukaan data perbankan untuk perpajakan terhadap kepatuhan wajib pajak. Hasil penelitian ini menunjukkan bahwa pemahaman nasabah perbankan atas rigiditas kebijakan keterbukaan data perbankan untuk kepentingan perpajakan berpengaruh positif terhadap kepatuhan wajib pajak; kesediaan nasabah perbankan untuk bekerjasama/patuh atas kebijakan keterbukaan data perbankan untuk perpajakan berpengaruh positif terhadap kepatuhan wajib pajak. Pemerintah harus melakukan upaya-upaya peningkatan pemahaman dan kesediaan nasabah untuk bekerjasama/patuh atas kebijakan keterbukaan data perbankan untuk perpajakan agar kebijakan tersebut dalam berjalan efektif dalam meningkatkan kepatuhan wajib pajak Indonesia.

---

This thesis discusses about the influence of taxpayer behaviour about bank information disclosure policy for tax purposes to the taxpayer compliance, using quantitative method. bank information disclosure policy for tax purposes is way to increase the taxpayer compliance. The thesis purposes is to analyze the influence of banking customers understanding on the rigidity of bank information disclosure policy for tax purposes to the taxpayer compliance, and the influence of banking customers’s willingness to cooperate/comply with the policy. The thesis results show that the understanding of banking customers upon bank information disclosure policy for tax purposes has positive influence to taxpayer compliance, and the willingness of banking customers to cooperate/comply with the policy has positive influence to taxpayer compliance. The government must make efforts to increase customers’s understanding and willingness to cooperate with the policy, so it can be effective to increase Indonesian tax compliance."

"Penelitian ini membahas mengenai hasil penelitian yang dilakukan untuk menganalisis pengaruh pelayanan terhadap kepatuhan Wajib Pajak Orang Pribadi di DKI Jakarta. Penelitian ini menggunakan metode kuantitatif yang dilakukan melalui pengumpulan data dengan penyebaran kuesioner terhadap 103 responden yang merupakan Wajib Pajak Orang Pribadi terdaftar di DKI Jakarta dan pernah secara langsung menerima pelayanan di Kantor Pelayanan Pajak, serta serta menggunakan teknik pengumpulan data studi kepustakaan dan wawancara mendalam. Analisis data pada penelitian ini dilakukan dengan analisis deskriptif dan analisis regresi berganda. Responden rata terbagi antara jenis kelamin perempuan dan laki-laki, dengan dominasi termasuk dalam rentang usia 18-29 tahun. Jenis pekerjaan terbanyak adalah pegawai swasta yang memiliki latar belakang pendidikan terakhir Sarjana. Domisili terdaftarnya Wajib Pajak di DKI Jakarta paling banyak berada di Jakarta Selatan. Hasil penelitian menunjukkan bahwa lima variabel bukti fisik, keandalan, daya tanggap, jaminan dan empati berpengaruh sebesar 77,4 persen terhadap kepatuhan Wajib Pajak Orang Pribadi DKI Jakarta. Variabel yang mempunyai pengaruh paling besar secara parsial adalah empati. Hal ini menunjukkan bahwa semakin besar manfaat pelayanan yang dirasakan, semakin besar pula tingkat kepatuhan Wajib Pajak Orang Pribadi DKI Jakarta.

---

This research discusses the results of research conducted to analyze the effect of service on individual taxpayer compliance in DKI Jakarta. This research uses a quantitative method which is carried out through data collection by distributing questionnaires to 103 respondents who are registered individual taxpayers in DKI Jakarta and have directly received services at the Tax Service Office, as well as using library study data collection techniques and in-depth interviews. Data analysis in this study was carried out by descriptive analysis and multiple regression analysis. Respondents were equally divided between the sexes of women and men, with the dominance being in the age range 18-29 years. Most types of work are private employees with the latest Bachelor's educational background. The domicile of taxpayers in DKI Jakarta is mostly in South Jakarta. The results showed that five variables of physical evidence, reliability, responsiveness, assurance and empathy significantly influence the compliance of individual taxpayers of DKI Jakarta as much as 77,4 percent. Variabel which has the most significant influence partially is empathy. This shows that the greater the perceived service benefits, the greater the compliance level of DKI Jakarta Individual Taxpayers."

"[Penelitian ini dilakukan untuk menganalisa faktor-faktor yang mempengaruhi perilaku kepatuhan Wajib Pajak Orang Pribadi Usaha Perdagangan di Kota Bandung. Metode yang digunakan dalam penelitian ini adalah Structural Equational Modeling (SEM). Penggunaan SEM dipertimbangkan karena variabelvariabeldalam penelitian ini tidak dapat diukur secara langsung tetapi harus dijelaskan oleh variabel-variabel indikatornya. Hasil penelitian menunjukan bahwa : 1) Pengetahuan Perpajakan, Kompleksitas Pajak, berpengaruh positif dan signifikan terhadap sikap Wajib Pajak terhadap Kepatuhan Pajak sedangkan Persepsi Keadilan tidak berpengaruh secara signifikan. 2) Sikap, Norma Moral, Persepsi Kondisi Keuangan berpengaruh signifikan dan positif terhadap Niat kepatuhan pajak sedangkan Persepsi Kontrol Perilaku dan Norma Deskriptif tidak berpengaruh signifikan terhadap Niat Kepatuhan Pajak. 3) Norma Injunctive berpengaruh signifikan dan Negatif terhadap Niat Kepatuhan Pajak. 4) NiatBerpengaruh Signifikan dan Positif terhadap Perilaku Kepatuhan Wajib Pajak sedangkan Persepsi Kontrol Perilaku tidak berpengaruh signifikan terhadap Perilaku Kepatuhan Wajib Pajak Orang Pribadi Usaha Perdagangan di Kota Bandung.

---

This study is conducted to analyze factors that Influence the compliance behavior of trading business individual tax payer in The City of Bandung within the framework of Theory of Planned Behavior . The Method used in this research is Structural Equation Model Modeling (SEM). This method usefull for researh that contain latent variable that must be measure by its indicator variables. The Result found that : 1) Tax Knowledge and Perception of Tax Complexity have a significant and positif effect to attitude,whereas Perception of Tax Fairness has no

significant influence to attitude. 2) Attitude toward compliance, Moral Norm, Perception of Financial Condition have positif and significant influance to Intention toward Tax Compliance whereas Perceived Behavioral Control and Descriptive Norm have no significant influence. 3) Injunctive Norm Has negative and Significant Influence to Intention toward Tax Compliance. 4) Intention toward Compliance has significant and positif, but Perceived Behavioral Control has no significant influence to tax compliance behavior of trading business Individual Taxpayer in The City of Bandung., This study is conducted to analyze factors that Influence the compliance behavior

of trading business individual tax payer in The City of Bandung within the

framework of Theory of Planned Behavior . The Method used in this research is

Structural Equation Model Modeling (SEM). This method usefull for researh that

contain latent variable that must be measure by its indicator variables. The Result

found that : 1) Tax Knowledge and Perception of Tax Complexity have a

significant and positif effect to attitude,whereas Perception of Tax Fairness has no

significant influence to attitude. 2) Attitude toward compliance, Moral Norm,

Perception of Financial Condition have positif and significant influance to

Intention toward Tax Compliance whereas Perceived Behavioral Control and

Descriptive Norm have no significant influence. 3) Injunctive Norm Has negative

and Significant Influence to Intention toward Tax Compliance. 4) Intention

toward Compliance has significant and positif, but Perceived Behavioral Control

has no significant influence to tax compliance behavior of trading business

Individual Taxpayer in The City of Bandung]"

"Kami melakukan studi empiris untuk mengkaji perilaku investasi berkelanjutan individu di Indonesia dari tiga perspektif, yakni (i) kesadaran individu terhadap investasi berkelanjutan, (ii) pangsa investasi berkelanjutan terhadap investasi total yang dimiliki investor, dan (iii) minat investor individu untuk berinvestasi secara berkelanjutan di masa depan. Penelitian ini melibatkan 481 responden dan menggunakan regresi logistik sebagai metode analisis data. Hasil penelitian menunjukkan bahwa sejumlah besar investor individu Indonesia sadar akan investasi berkelanjutan, namun hanya sedikit yang berinvestasi pada instrumen investasi berkelanjutan. Faktor-faktor seperti jenis kelamin, literasi keuangan, dan persepsi biaya berpengaruh signifikan terhadap kecenderungan individu untuk berinvestasi secara berkelanjutan. Penelitian ini juga membandingkan pengembalian investasi berkelanjutan dengan investasi konvensional untuk menentukan adanya perbedaan yang signifikan. Hasil perbandingan ini penting karena investor mempertimbangkan tidak hanya faktor lingkungan tetapi juga pengembalian investasi saat memilih investasi berkelanjutan.

---

We perform an empirically study to investigate individual behavior towards sustainable investments from three angles. We analyze (i) the extent of individual awareness regarding sustainable investments, (ii) the current allocation of sustainable investments in individual investors' portfolios, and (iii) the intention of individual investors to invest in sustainable options in the future. The research involved 481 respondents and utilized logistic regression as the data analysis method. The findings indicate that a significant number of Indonesian individual investors are aware of sustainable investment, but only a few have actually invested in sustainable investment instruments. Factors such as gender, financial literacy, and perception of costs significantly influence the inclination of individuals to invest sustainably. The study also compared the returns of sustainable investment with conventional investment to determine if there are significant differences. This comparison is important because investors consider not only environmental factors but also investment returns when choosing sustainable investments."

"Sektor konstruksi merupakan salah satu dari tiga sektor terbesar yang menyumbang pada pendapatan nasional. Namun, sektor konstruksi juga merupakan salah satu sektor yang menyumbang kecelakaan terbesar dengan rata-rata 32% per tahunnya. 87% kecelakaan konstruksi yang terjadi disebabkan oleh faktor manusia yang sering kali melakukan perilaku yang tidak aman. Mengetahui kondisi asli tentang perilaku aman pekerja konstruksi dan faktor yang mempengaruhinya menjadi sangat penting untuk meningkatkan perilaku pekerja agar menjadi aman. Terdapat sembilan faktor yang diteliti, yaitu komitmen manajemen, lingkungan pendukung, manajemen sistem keselamatan, partisipasi, alokasi sumber daya, pengetahuan keselamatan, sikap keselamatan, motivasi, dan tekanan kerja. Studi ini menggunakan data sekunder berupa hasil kuisioner yang diambil dari studi serupa yang sesuai dengan indikator-indikator yang diteliti. Data kuisioner kemudian diproses menggunakan model bayesian network. Hasil menunjukkan bahwa saat ini pekerja konstruksi terkadang bahkan jarang mempertimbangkan peraturan, norma, dan regulasi keselamatan saat bekerja. Hasil juga menunjukkan bahwa tekanan kerja, sikap keselamatan, pengetahuan keselamatan, dan alokasi sumberdaya merupakan faktor yang paling berpengaruh terhadap perilaku aman pekerja. Selain itu, peningkatan dari faktor tekanan kerja dan pengetahuan keselamatan sangat dibutuhkan untuk meningkatkan keadaan perilaku aman dari pekerja konstruksi menjadi yang tertinggi. Kemudian, diusulkan strategi untuk meningkatkan proporsi perilaku aman para pekerja.

---

Construction sector is one of the three largest sectors that contribute to national GDP. However, the construction sector is also one of the sectors that contributes the largest workplace accidents with an average of 32% per year. 87% of construction accidents that occur are caused by human factors that oftentimes behave unsafely. Knowing the real conditions of construction workers’ safety behavior and the factors that influence them is very important to improve the safety behavior of workers. There are nine factors studied, including management commitment, supporting environment, safety management system, participation, resource allocation, safety knowledge, safety attitudes, motivation, and work pressure. This study uses secondary data of questionnaire result taken from the similar study which is in accordance with the indicators studied. Questionnaire data is then processed using bayesian network model. The results showed that construction workers are sometimes, even seldom, consider safety regulations, norms and regulations when working. The results also show that work pressure, safety knowledge, safety attitude, and resource allocation are the factors that highly influence safety behavior. Moreover, improving the proportion of work pressure and safety knowledge factors are needed to reach the highest proportion of safety behavior. Then, strategies are proposed to increase the proportion of safety behavior of construction workers."

"Penelitian ini membahas penghindaran pajak di Indonesia khususnya wajib pajak orang pribadi. Penelitian difokuskan pada faktor-faktor yang mempengaruhi wajib pajak melakukan penghindaran pajak yang menyebabkan pajak yang dibayar rendah. Data yang digunakan cross section berupa data SPT orang pribadi yang dianalisis menggunakan model logit. Hasil analisis diketahui bahwa faktor-faktor yang signifikan mempengaruhi wajib pajak membayar pajak dengan rendah adalah peredaran usaha, kredit pajak, tarif pajak, dan Penghasilan Tidak Kena Pajak (personal examptions). Sedangkan variable dummy yang mempengaruhi adalah tidak adanya kewajiban PPN, tidak adanya kewajiban PPh 21, serta sektor usaha wajib pajak.

---

The focus of this study is research about tax evation specially individual taxpayer. Therefore examine determinant factors of taxpayer to tax evade and paid lowtax. Data that used cross section of individual tax retum that analysed use logit model. Analysis result is the significant determinant factors of taxpayer paid the low tax liabilities is omzet, tax credit, rate, and personal examptions. The dummy variable that determine is non VAT, non income tax article 21, and business sector of taxpayer."

"Penelitian ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi word-of-mouth behaviour di industri restoran yang menekankan pada peran dari restaurant relationship quality, khususnya pada restoran Ojju. Penelitian ini bertujuan untuk melihat food quality, physical environment quality, personal interaction quality, dan juga perceived value terhadap kepuasan, kepercayaan, dan juga komitmen konsumen di restoran Ojju dan pengaruhnya terhadap word-of-mouth behaviour. Data penelitian ini diperoleh dari survey kepada 180 konsumen restoran Ojju yang telah makan setidaknya 2 kali di restoran Ojju dalam kurun waktu enam bulan terakhir. Penelitian ini menggunakan metode analisis berupa Structural Equation Modelling SEM dengan software LISREL 8.51 untuk menguji hipotesis penelitian. Pada penelitian ini ditemukan bahwa personal interaction quality, dan perceived value memengaruhi kepuasan konsumen di restoran Ojju. Selain itu, faktor kepuasan dan juga komitmen berpengaruh terhadap word-of-mouth behaviour konsumen.

---

The purpose of this study is to analyze factors influencing word of mouth intention in restaurant industry implying the critical role of restaurant relationship quality, especially in Ojju restaurant. This study examines the influence of food quality, physical environment quality, personal interaction quality, and perceived value to customer satisfaction, trust, and commitment in Ojju restaurant and how those influence word ofmouth behaviour. This study utilizes online questionnaire survey to 180 Ojju restaurant customer who have eaten in Ojju restaurant not less than two times in the last six months.

This study uses Structural Equation Modeling SEM with LISREL 8.51 to test the hypothesis. This paper found that personal interaction quality and perceived value influence customer satisfaction. This paper also found that customer satisfaction and customer commitment influence customer word of mouth behaviour. "