Jurnal Online Fakultas Ekonomi UST (Universitas Sarjanawiyata Tamansiswa)
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PENGARUH SELF ASSESSMENT SYSTEM DAN SANKSI PERPAJAKAN TERHADAP PENGGELAPAN PAJAK DENGAN TINGKAT PENDIDIKAN WAJIB PAJAK SEBAGAI VARIABEL MODERATING (Studi Empiris pada Wajib Pajak Orang Pribadi Terdaftar di KPP Yogyakarta)
No full textThis study aims to examine the effect of self assessment system and tax sanctions on tax evasion with the level of education as a moderating variable.
The population in this study are individual taxpayers who have a Tax Registration Number and a sample of 100 respondents. The data used in this study are primary data. while the analytical method used is multiple regression analysis and pure moderator analysis. The sampling technique used in this study was purposive sampling.
The results of multiple regression tests indicate that the self assessment system and tax sanctions have a positive effect on tax evasion. While the results of the pure moderator analysis test show that the level of education strengthens the relationship between the self assessment system for tax evasion and the level of education also strengthens the relationship between tax sanctions on tax evasion.This study aims to examine the effect of self assessment system and tax sanctions on tax evasion with the level of education as a moderating variable.
The population in this study are individual taxpayers who have a Tax Registration Number and a sample of 100 respondents. The data used in this study are primary data. while the analytical method used is multiple regression analysis and pure moderator analysis. The sampling technique used in this study was purposive sampling.
The results of multiple regression tests indicate that the self assessment system and tax sanctions have a positive effect on tax evasion. While the results of the pure moderator analysis test show that the level of education strengthens the relationship between the self assessment system for tax evasion and the level of education also strengthens the relationship between tax sanctions on tax evasion
Analisis Pengaruh Program Laku Pandai terhadap Pertumbuhan Dana Pihak Ketiga (DPK)
Get PDFBased on the Financial Literacy and Inclusion Survey of 250 million Indonesians, the level of financial literacy has only reached 29,70%. The public has not used financial services, especially banking due to limited access from the bank, which will know the administrative costs, and the requirements are considered complicated. However, on the other hand, banking as an intermediary institution is required to provide adequate service access that can be easily accessed by all type of society. This program aims to absorb funds from people who have not been reached by bank offices, so that rural communities can enjoy financial service facilities without having go to the bank. The purpose of this research is to obtain empirical evidence of the effect of Laku Pandai program’s to the funds collected from people (third party funds). In this research, the data used secondary data sourced from IDX. Data collected by documentation is recording documents related with this research, as well as literature study is reviewing the various of literatures that support this research. The data analysis technique used quantitative methods. Tabulation and statistical analysis technique used different test analysis technique t-test.Berdasarkan Survei Literasi dan Inklusi Keuangan, dari total 250 juta masyarakat Indonesia, tingkat literasi keuangan baru menyentuh angka 29,70%. Masyarakat belum menggunakan layanan keuangan, terutama perbankan disebabkan oleh keterbatasan akses dari bank, kekhawatiran akan adanya biaya administrasi, serta karena persyaratan yang dianggap rumit. Namun disisi lain, perbankan sebagai lembaga intermediasi dituntut untuk menyediakan akses pelayanan yang memadai dan dapat diakses secara mudah oleh seluruh jenis lapisan masyarakat. Program ini memiliki tujuan untuk menyerap dana-dana dari masyarakat yang belum terjangkau oleh kantor bank, sehingga masyarakat pedalaman dapat menikmati fasilitas layanan keuangan tanpa harus ke bank. Tujuan penelitian ini ialah untuk memperoleh bukti empiris pengaruh program Laku Pandai terhadap dana yang dihimpun dari masyarakat (dana pihak kegita). Dalam penelitian ini, data yang digunakan berjenis data sekunder yang bersumber dari BEI (Bursa Efek Indonesia). Data dikumpulkan dengan cara dokumentasi, yaitu mencatat dokumen-dokumen yang berhubungan dengan penelitian ini, serta studi pustaka, yaitu dengan mengkaji berbagai literatur pustaka yang mendukung penelitian ini. Teknik analisi data yang digunkan ialah metode kuantitatif. Tabulasi dan teknik analisis statistik yang digunakan ialah teknik analisis uji bedat-test
Pengaruh Sales Promotion dan Service Quality terhadap Keputusan Pembelian pada situs belanja online Zalora
No full textThis research aims to find out the Effect of Sales Promotion And Service Quality on Zalora Customer Purchasing Decision. The type of research used is associative research with quantitative approaches. by using data collection methods namely Field Research (questionnaire) and Library Research (journal & book). The number of samples used in this study was 100 respondents.
The data analysis method used is simple linear regression analysis and t test.
The results showed that variables sales promotion (X1) and service quality (X2) had a positive and significant effect on purchasing decision (Y) because the value of tcount > ttable and the significant value was smaller than 0.05 so that Ho was rejected and Ha was accepted. This means that the sales promotion (X1) and service quality (X2) has an effect on purchasing decision (Y).Penelitian ini bertujuan untuk mengetahui Pengaruh Promosi Penjualan dan Kualitas Pelayanan terhadap Keputusan Pembelian Pelanggan Zalora. Jenis penelitian yang digunakan adalah penelitian asosiatif dengan pendekatan kuantitatif. dengan menggunakan metode pengumpulan data yaitu Field Research (kuesioner) dan Library Research (jurnal & buku). Jumlah sampel yang digunakan dalam penelitian ini sebanyak 100 responden. Metode analisis data yang digunakan adalah analisis regresi linier sederhana dan uji t. Hasil penelitian menunjukkan bahwa variabel promosi penjualan (X1) dan kualitas pelayanan (X2) berpengaruh positif dan signifikan terhadap keputusan pembelian (Y) karena nilai thitung> ttabel dan nilai signifikan lebih kecil dari 0,05 sehingga Ho ditolak dan Ha diterima. Artinya promosi penjualan (X1) dan kualitas pelayanan (X2) berpengaruh terhadap keputusan pembelian (Y)
PENGARUH KEJELASAN SASARAN ANGGARAN, PENGENDALIAN AKUNTANSI, SISTEM PELAPORAN, DAN PEMANFAATAN E-SBN RITEL ONLINE TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (Studi kasus pada Satuan Kerja Perangkat Daerah Kabupaten Purworejo)
No full textThe purpose of this research is to determine the effect of budget goal clarity, control of accounting, reporting systems and the use of online retail E-Business the performance accountability of government agencies Purworejo District. The population of this study is the Working Device Unit (SKPD) consisting of 14 agencies in Purworejo District. The sample is selected through the method of purposive sampling. Methods of data collection using questionnaires. Testing data is done with the test of validity, reliability test, while hypothesis test with multiple linear regression analysis with the help of software SPSS version 17.0.
The results of this study indicate that (1) budget goal clarity affects the performance accountability of government agencies (2) control of accounting affects the performance accountability of government agencies, (3) reporting systems affects the performance accountability of government agencies, (4) the use of online retail E-Busness has no signifikan the performance accountability of government agencies.The purpose of this research is to determine the effect of budget goal clarity, control of accounting, reporting systems and the use of online retail E-Business the performance accountability of government agencies Purworejo District. The population of this study is the Working Device Unit (SKPD) consisting of 14 agencies in Purworejo District. The sample is selected through the method of purposive sampling. Methods of data collection using questionnaires. Testing data is done with the test of validity, reliability test, while hypothesis test with multiple linear regression analysis with the help of software SPSS version 17.0.
The results of this study indicate that (1) budget goal clarity affects the performance accountability of government agencies (2) control of accounting affects the performance accountability of government agencies, (3) reporting systems affects the performance accountability of government agencies, (4) the use of online retail E-Busness has no signifikan the performance accountability of government agencies
PENGARUH KONVERGENSI IFRS, KUALITAS AUDIT DAN UMUR PERUSAHAAN TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN PERUSAHAAN
No full textThe purpose of this study is to determine the effect of IFRS convergence, audit quality and the age of the company on the timeliness of corporate financial reporting. The population in this study is the Lq45 index listed on the Indonesia Stock Exchange (IDX). The sample in this study is the Lq45 index which is listed on the Indonesia Stock Exchange (IDX) for the period 2013 - 2017. The data sources used in this study are secondary data. The method of data analysis in this study is Multiple Linear Regression.
The results show that IFRS convergence affects the timeliness of financial reporting. This can be proven from the significant value of 0,000 <0,05 and the value of t count -3,740. Quality auit has an effect on the timeliness of a company's financial reporting. This can be proven by a significant value of 0.039 <0.05 and a calculated t value of 2.085. The age of the company influences the timeliness of the company's financial reporting. This can be proven by a significant value of 0.044 <0.05 and a calculated t value of 2.028The purpose of this study is to determine the effect of IFRS convergence, audit quality and the age of the company on the timeliness of corporate financial reporting. The population in this study is the Lq45 index listed on the Indonesia Stock Exchange (IDX). The sample in this study is the Lq45 index which is listed on the Indonesia Stock Exchange (IDX) for the period 2013 - 2017. The data sources used in this study are secondary data. The method of data analysis in this study is Multiple Linear Regression.
The results show that IFRS convergence affects the timeliness of financial reporting. This can be proven from the significant value of 0,000 <0,05 and the value of t count -3,740. Quality auit has an effect on the timeliness of a company's financial reporting. This can be proven by a significant value of 0.039 <0.05 and a calculated t value of 2.085. The age of the company influences the timeliness of the company's financial reporting. This can be proven by a significant value of 0.044 <0.05 and a calculated t value of 2.02
PENGARUH HARGA, KUALITAS PRODUK DAN CITRA MEREK TERHADAP MINAT BELI PADA KONSUMEN MCDONALD’S LAMPUNG
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Tujuan penelitian adalah untuk mengukur kekuatan harga, kualitas produk, citra merek dapat memicu minat untuk membeli kembali. Penelitian ini menggunakan sumber data primer (sumber pertama) dengan Teknik komunikasi dan penyebaran kuesioner kepada 40 responden yaitu konsumen yang sudah mengenal McDonald’s. Pengambilan sampel dalam penelitian ini menggunakan non probability sampling dengan judgement sampling teknik. Teknik yang digunakan dalam pengembangan dan pengujian model dan pengolahan data adalah model persamaan struktural menggunakan program WarpPLS 4.0. Dan hasil yang diperoleh dalam penelitian ini menunjukkan bahwa Harga, Kualitas Produk, dan Citra Merek berpengaruh positif dan signifikan terhadap Minat Beli Konsumen McDonald’s Lampung.
Kata Kunci: harga, kualitas produk, citra merek dan minat beli pada konsumen
Pengaruh Gaya Kepemimpinan Transformasional, Komitmen Organisasi dan Keterikatan Karyawan Terhadap Produktivitas Kerja di CV Analisa Wijaya Group Yogyakarta
No full textThis study Sims to determine whether the Transformasional Leadership Style, Organizational Commitment, and Employee Engagement affect Work Productivity. This research method used quantitative descriptive method using a questionnaire.
This study took a sample of 45 respondents who were still working until the end of 2019. The sampling technique wae probability sampling using the simple random sampling method. By giving questionnaires to respondents without seeing the age limit as many samples as needed.
The results shower that the Transformational Leadership Style and Employee Engagement had a significant positive effect on Work Productivity. While Organizational Commitment has no effect on Work Productivity. But simultaneously all X variables affect the Y variable
Minat Beli Kaum Milenial Pengguna Instagram
Get PDFThe purpose from this reaserch is for measuring how much the influence of social media like instagram and confidence of customers so millennial interest to buy. Variabel of this research is media social instagram (x1), consumer trust (x2), and purchase intention millennials (y), methods that used in this research is quantitative methods with associative approach, with sharing questioner by online as much 359 to millennials who have productive age. There also analysis. Goals from analysis test showing media social instagram and consumer trust has significant effect to purchase intention millennials and goals of mediation hypothesis test showing that variable consumer trust mediating social media instagram to purchase intention millenial.The purpose from this reaserch is for measuring how much the influence of social media like instagram and confidence of customers so millennial interest to buy. Variabel of this research is media social instagram (x1), consumer trust (x2), and purchase intention millennials (y), methods that used in this research is quantitative methods with associative approach, with sharing questioner by online as much 359 to millennials who have productive age. There also analysis. Goals from analysis test showing media social instagram and consumer trust has significant effect to purchase intention millennials and goals of mediation hypothesis test showing that variable consumer trust mediating social media instagram to purchase intention millenial
STRATEGI E-COMMERCE SHOPEE : DALAM KONTEKS BISNIS ETIK
No full textShopee merupakan salah satu e-commerce termuda yang berkembang dengan pesat dalam pasar jual beli online. Marketplace berbasis mobile ini secara resmi masuk ke Indonesia pada tahun 2015 dan pada 2018 telah meraih 1,5 juta transaksi dalam waktu 24 jam hal ini merupakan rekor baru bagi marketplace e-commerce di Indonesia. Penelitian ini menggunakan metode kualitatif dengan pendekatan fenomenologi. Tujuan dari penelitian ini ialah untuk melihat pengaruh kualitas layanan yang telah diberikan oleh Shopee dalam memengaruhi loyalitas pelanggan. Responden dalam penelitian ini ialah para konsumen yang pernah melakukan pembelian produk pada Shopee. Dengan melakukan uji kuisioner dan wawancara terhadap para konsumen
ANALISIS ANIMO POLA PENGUNJUNG TERHADAP ASET INTANGIBLE HERITAGE TAMANSARI YOGYAKARTA
No full textTourism has become an industry that can enhance the economic growth in Indonesia. As one of the main tourist destinations in Yogyakarta, Yogyakarta has many attractions that can be offered to satisfy the traveler’s need. Recognizing the potential of Tamansari, it is necessary followed by optimizing condition of Tamansari. Development of good visit management concept would optimize the traveler deployment in visiting all the attractions. Visit management is an opportunity to influence the movement of visitors, meet the needs of visitors, encouraging the spread of visits evenly and provide the best travel experience.
Keywords: tourism, intangible heritage, asset, visitor management, tourism produc