27 research outputs found
PEMAHAMAN MAHASISWA MENGENAI PELUANG USAHA JASA KONSULTAN PAJAK DAN FAKTOR-FAKTOR YANG MEMENGARUHINYA
Full text linkOne character of self-reliance in relation to entrepreneurship is the taking of initiatives about the business opportunities that can result. Market opportunities indicate the need for more tax consultants in the effort of one of them achieving tax revenue targets. Efforts to increase these numbers can be supported early on starting from the level of Higher Education, where graduates with related courses can contribute in shaping the profession of tax consultants in Indonesia. The purpose of this study is to analyze whether the desire of career dipengaurhi by the basic factors. By using multiple regression analysis and measurement with SPSS, the results of the study explain that career choice is influenced by personal factors, intrinsic value of work, job market opportunity, financial reward, professional recognition, work environment, social value. Socialization of the profession as a consultant is deemed necessary especially to form and increase student motivation, especially from accounting study program. The study aims to know and analyze interest in marching as a tax consultant and the factors that influence it. The results of this study describe career choices as influenced by personalities, intrinsic value of employment, job market opportunities, financial rewards / awards, professional recognition, work environment, and social values. What and how career paths and job characteristics are deemed necessary to be delivered to students especially those from accounting study programs. It aims to motivate and interest in the profession semakian sharpened and directed with important information concerning this profession. Socialization by tax consultants to campuses is considered appropriate for the program to direct the potential of another company's career or independent business as a tax consultant. Keywords: consultant, tax, profession, accountin
Determinan Intensi Pembelian Melalui Tayangan Iklan Pada TikTok
No full textPopularitas media TikTok saat ini mampu menjadikannya menjadi salah satu media untuk beriklan. Ragam faktor pembentuk intensi pembelian atas suatu iklan menjadikan penelitian ini bertujuan untuk menganalisis intensi pembelian suatu produk atau jasa atas suatu iklan yang ditayangkan. Penelitian ini menggunakan metode kuantitatif dengan pemodelan PLS-SEM. Survey dengan menggunakan kuesioner yang didesain dengan skala Likert 1-5. Ukuran sampel pada penelitian ini sebanyak 178 pengguna TikTok di Jabodetabek. Hasil penelitian ini menjelaskan bahwa interaktivitas membentuk pengaruh terhadap motivasi hedonis pengguna TikTok. Selain itu, ekspektasi performa dan intensi pembelian dipengaruhi oleh kegunaan relevansi kegunaan TikTok itu sendiri. Hal ini juga tidak terlepas dari kebiasaan audiens menjadikan media ini sebagai sesuatu yang menghibur dan menyenangkan. Pengguna menilai TikTok sebagai media beriklan tidak hanya berperan sebagai penyampai pesan iklan satu arah saja. TikTok mampu memfasilitasi penyampaian komunikasi seperti interaksi tidak hanya antara pemberi iklan namun juga antar sesama audiens yang melihat iklan tersebut
Determinants of Online Customers' Attitudinal Loyalty and Impulsive Purchasing on Shopee: The Role of Visual Engagement and Enjoyment
Full text linkDespite its popularity and substantial user support, e-commerce in Indonesia exhibits intense rivalry for survival. This is demonstrated by the decrease in e-commerce in Indonesia, attributable to insolvency, changes in business models, or a decision to refrain from operating in the country. Amidst intense competition, Shopee has managed to endure and enhance its brand and services, establishing itself as one of the largest and most formidable e-commerce enterprises in Indonesia. Several factors encourage Indonesian customers to engage in impulsive and loyal shopping on a platform. This study seeks to examine the factors influencing impulsive buying on Shopee, utilizing predictor variables such as visual engagement, enjoyment, and attitudinal loyalty. This quantitative study employs a questionnaire as a survey instrument for participants. The items in the questionnaire are derived from prior research. A 5-point Likert scale is employed to assess the value of respondents' answers. This study utilized a sample of 200 respondents selected by purposive procedures, specifically persons who had made purchases on Shopee. This research employs partial least squares structural equation modeling (PLS-SEM) and SmartPLS as analytical instruments. This study's findings indicate that customer satisfaction on the Shopee platform can affect both attitudinal loyalty and impulsive purchasing behavior. Conversely, the visual engagement experienced by Shopee customers can solely affect impulsive purchasing, rather than fostering attitudinal loyalty. Moreover, attitudinal loyalty exerts no influence on impulsive purchasing. Additional findings indicate that attitudinal loyalty does not function as a mediator in this research. This study's findings enhance strategies for cultivating client loyalty and stimulating impulsive purchases by evaluating the reinforcement of visual engagement or enjoyment factors. This study's limitations and recommendations for future research are to the range of predictor variables and the necessity for a larger, more diverse sample size
Penggunaan Media Sosial, EWOM, Intensi Pembelian dan Dampaknya terhadap Loyalitas Pengguna Scarlett Whitening di Jakarta
Full text linkSocial media's technological advancements now allow content to be presented in a more diverse format. These various formats then became one of the motivators for social media users to make more extensive purchases. In conjunction with products that are well-accepted by the general public, such as skin care products. Based on this, the purpose of this study is to investigate the determinants of Scarlett Whitening product loyalty by incorporating the variables of purchase intention, EWOM, and social media use. A total of 120 users of this product in Jakarta were analyzed using PLS-SEM and the SmartPLS 3.0 analysis tool. There are five hypotheses in this study, three of which have direct effects and two of which have indirect effects. This study explains why all the study's hypotheses are accepted. Purchase intent creates loyalty in this case. Meanwhile, the use of social media and EWOM drives purchase intent. In this study, purchase intention succeeded in mediating both the use of social media and loyalty, as well as the relationship between EWOM and loyalty. The positive use of social media and EWOM in the past has supported the reinforcement theory, which claims that the presence of purchase intention forms loyalty. The use of specific criteria, such as women who use new skin care products, can be used as input for future research
Determinants of QRIS Payment Method Usage for Employees in Urban Areas
Full text linkBy 2024, the quantity of Quick Response Code Indonesian Standard (QRIS) users in Indonesia is projected to reach 51 million. The usage of QRIS as a cashless payment system is gaining widespread acceptance. Nevertheless, research on cashless payment methods, including QRIS, indicates that usage behavior is significantly affected by multiple variables. Conversely, prior research has predominantly concentrated on consumers' age or generational backgrounds. This study seeks to examine the factors influencing QRIS usage behavior, specifically considering the backgrounds of employees in metropolitan regions, particularly Greater Jakarta. This research employs a quantitative methodology via a questionnaire survey to gather primary data. This study demonstrates, using SmartPLS, that mobile ease of use and perceived compatibility significantly influence QRIS usage behavior. Conversely, relative advantage and social influence indicate a different outcome. This is mostly attributable to the functions and attributes of QRIS, which is no longer an innovative product, having been preceded by several e-wallets. Further research could benefit from additional information on the background of e-wallet utilization, the incorporation of supplementary variables into the Unified Theory of Acceptance and Use of Technology 2 (UTAUT2) model, and the expansion of studies to encompass other urban regions
Gen ZY Customers and Trendy Restaurants in Metropolitan City: A Measurement of Price Fairness, Sensory Experience, and Satisfaction
Full text linkThe food and beverage sector in Indonesia is becoming increasingly competitive, particularly in restaurants with current themes. Several restaurants were quite enthusiastic about adding outlets during the first opening phase, but they were forced to close one by one over time. In this situation, satisfaction and loyalty can decide the restaurant's long-term viability. Based on this, this study was undertaken with the goal of studying the determinants of modern restaurant customer loyalty utilizing price fairness, sensory experience, and customer satisfaction as predictive variables. This quantitative study employs partial lease square structural equation modeling (PLS-SEM) with Smart PLS 4.0 as an analytical tool. The findings of this study, which used purposive sampling on 190 Warunk Upnormal consumers ranging in age from generations Z to Y, demonstrate how pricing fairness and sensory experience influence happiness and loyalty. Similarly, satisfaction influences consumer loyalty. This study reveals that restaurants with a contemporary concept have key characteristics in terms of facilities that are appealing to look at and enjoy, such as the aroma of their food. However, if the target clientele for restaurants with contemporary themes are young people, the issue of pricing fairness must be addressed
Investigasi Peran Aspek Keamanan Sebagai Pemoderasi Terhadap Kepuasan Pengguna Bukalapak di Jakarta
No full textThis study was inspired by the intense competition in the e-commerce sector, particularly in the marketplace. People's marketplace preferences can shift at any time. As a result, the marketplace must continue to comprehend and capture the factors that influence user satisfaction. As a result, the goal of this study is to investigate the factors that influence Bukalapak's user satisfaction. PLS-SEM with SmartPLS 3.0 is used to analyze 110 Jakarta-based samples in this quantitative study. This study found that system quality and security have a significant impact on user satisfaction. In this study, access to information on the marketplace website is considered common and used to the point where it no longer has a significant impact on users. Aspects that are considered normal and common for marketplace users are used by businesses to develop other marketing strategies so that their users can still find a place.Penelitian ini dilatarbelakangi dari persaingan yang dinamis pada sektor e-commerce, khususnya marketplace. Setiap saat, selera dan pilihan masyarakat sebagai pengguna marketplace dapat denga mudah berubah. Oleh karena itu penting bagi marketplace untuk terus memahami dan menangkap aspek-aspek yang membentuk kepuasan para penggunanya. Berdasarkan hal ini, penelitian ini bertujuan untuk menganalisis determinan kepuasan pengguna marketplace Bukalapak. Jenis penelitian kuantitatif ini menggunakan pemodelan struktural dengan PLS-SEM menggunakan SmartPLS 3.0 untuk menganalisis 110 sampel yang berdomisi di Jakarta. Hasil penelitian ini menjelaskan bahwa aspek-aspek seperti kualitas sistem dan keamanan berpengaruh signifikan terhadap pembentuk kepuasan penggunanya. Dalam penelitian ini, akses terhadap informasi yang ada pada website marketplace dianggap sudah umum dan terbiasa sehingga hal ini tidak lagi membuat pengaruh yang signifikan bagi pengguna. Aspek-aspek yang sudah dianggap biasa dan umum bagi para penggun marketplace maka menjadi masukan bagi perusahaan untuk dapat menentukan strategi pemasaran lainnya agar tetap mendapatkan tempat bagi para penggunannya
The Mediating Role of Hedonic and Utilitarian Behavior in the Influence of Parasocial Interaction on Youtube on a Female Beauty Product Purchase Intention
Full text linkThe beauty product sector in Indonesia is currently experiencing intensifying competition. Recent research indicate that a beauty product is highly susceptible to problems within the cosmetics sector, particularly in Indonesia. This consistently elucidates that there are factors influencing the intensity of beauty product acquisitions. The objective of this study is to examine the factors influencing the frequency of Maybelline cosmetic product purchases among women in Indonesia. The characteristics that quantify buying intensity include parasocial interaction, hedonic behavior, and utilitarian conduct. This research employs a quantitative methodology via a survey with a questionnaire. This study had a total of 145 individuals. This study used purposive sampling by establishing criteria for participant selection, specifically targeting women residing in Jabodetabek, who are YouTube users and have viewed Maybelline beauty product review video on the platform. This study employs PLS-SEM modeling utilizing SmartPLS as the analytical tool. This study's results indicate that social interaction greatly affects hedonic, utilitarian, and purchasing intentions. Conversely, hedonic and utilitarian outcomes yield distinct results in elucidating their impact on buying intensity. This is also pertinent to the outcomes of the indirect effect. This study enhances the Unified Theory of Acceptance and Use of Technology by incorporating hedonic motivation as a significant factor in comprehending consumer technology uptake
MEASURING THE INFLUENCE OF TAX ADVERTISING AND SERVICES AS EXTERNAL FACTORS ON TAXPAYER COMPLIANCE
Full text link ABSTRACT: Amid the continuing increase in the number of taxpayers in Indonesia, it is expected that the amount of tax revenue for the state will continue to increase. The increase in the amount of revenue is aimed at optimizing tax functions, namely budgetary, distribution and stability functions. However, the success of this tax revenue is strongly influenced, one of which is the taxpayer compliance to fulfill its obligations. Apart from internal factors that come from individual taxpayers, external factors have an important role in shaping taxpayer compliance. Several studies still show different results on these external factors on their influence on Taxpayer Compliance. This study aims to explain and analyze the influence of tax and tax service advertisement socialization factors on taxpayer compliance in Jakarta. This research is a quantitative study using multiple regression analysis. The analytical tool used in this study is the Social Package for the Social Sciences (SPSS 25.0). The results of this study explain that taxpayer compliance is influenced by tax advertising socialization. In addition, the Taxpayer Compliance variable is also influenced by tax services. Simultaneously, tax dissemination and services also affect taxpayer compliance. With limitations on the specifications of the external factors used, this study also emphasizes the characteristics of taxpayers such as novice taxpayers, which is an interesting input to be carried out in subsequent studies. The level of tax knowledge for the group taxpayers will be closely related to the awareness of taxpayers in carrying out their obligations. This has an indirect impact on the level of compliance as a taxpayer. Keywords: Taxpayer compliance, advertising, services ABSTRAK: Di tengah terus meningkatnya jumlah wajib pajak di Indonesia diharapkan dapat terus meningkatkan jumlah penerimaan pajak bagi negara. Peningkatan jumlah penerimaan ini bertujuan untuk mengoptimalkan fungsi-fungsi pajak yaitu fungsi budgeter, distribusi, dan stabilitas. Namun demikian keberhasilan penerimaan pajak ini sangat dipengaruhi salah satunya dari Kepatuhan Wajib Pajak untuk memenuhi kewajibannya. Selain faktor internal yang berasal dari individu wajib pajak, faktor eksternal memiliki peran penting dalam membentuk kepatuhan wajib pajak. Beberapa penelitian masih menunjukkan hasil yang berbeda pada faktor-faktor eksternal tersebut terhadap pengaruhnya pada Kepatuhan Wajib Pajak. Penelitian ini bertujuan untuk menjelaskan dan menganalisis pengaruh faktor sosialisasi iklan pajak dan layanan pajak terhadap Kepatuhan Wajib Pajak di Jakarta. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan analisis regresi berganda. Alat analisis yang digunakan pada penelitian ini yaitu Social Package for the Social Sciences (SPSS 25). Hasil penelitian ini menjelaskan bahwa Kepatuhan Wajib Pajak dipengaruhi oleh Sosialisasi iklan pajak. Selain itu, variabel Kepatuhan Wajib Pajak juga dipengaruhi oleh Layanan pajak. Secara simultan, Sosialisasi dan Layanan pajak turut mempengaruhi Kepatuhan Wajib Pajak. Dengan keterbatasan pada spesifikasi faktor eksternal yang digunakan, penelitian ini menekankan juga pada karakter-karakter wajib pajak seperti Wajib Pajak pemula menjadi salah satu masukan yang menarik untuk dilakukan pada penelitian berikutnya. Tingkat pengetahuan pajak bagi wajib pajak kelompok tersebut akan sangat berhubungan dengan kesadaran wajib pajak dalam menjalankan kewajibannya. Hal ini secara tidak langsung berdampak pada seberapa tinggi kepatuhan sebagai Wajib Pajak.Kata Kunci: kepatuhan wajib pajak, iklan, layana
The Impact of Internal and External Factors on Taxpayer Compliance
Full text linkGerakan Tax Amnesty yang telah selesai dilaksanakan boleh dikatakan memberikan dampak yang baik kepada penerimaan negara dari pajak. Kepercayaan diri pemerintah didukung oleh sosialisasi dengan bentuk iklan di hampir semua media. Penerimaan negara yang berasal dari pajak mengalami kenaikan sebesar 7% dari tahun yang lalu. Hasil tersebut menjelaskan bahwa adanya kesinambungan antara program pemerintah dan kesadaran masyarakat dalam hal kewajiban pajak seperti yang diatur undang-undang. Penelitian ini bertujuan untuk mengetahui dan menjelaskan pengaruh Faktor Internal dan Eskternal terhadap Kepatuhan Wajib Pajak. Penelitian ini menjelaskan bahwa Kepatuhan Wajib Pajak (WP) dipengaruhi secara parsial oleh Pemahaman WP akan aturan pajak dan Faktor Eksternal yaitu iklan dan pelayanan yang diberikan dari petugas pajak. Secara simultan kedua faktor tersebut juga memberikan pengaruh terhadap Kepatuhan WP dalam memenuhi kewajibannya dalam membayar pajak. Penelitian ini terdiri 110 sampel dengan menggunakan analisis regresi berganda (multiple regression analysis). Upaya meningkatkan sosialisasi baik dalam bentuk iklan misalnya dapat menjadi saran yang perlu dipertimbangkan seiring dengan anggapan WP bahwa informasi mengenai pajak akan mudah dipahami bila disampaikan melalui iklan. Penelitian selanjutnya dapat menggunakan variabel lain yang lebih spesifik dan juga perlu mempertibangkan penambahan jumlah sampel. Kata Kunci; pajak, pemahaman, iklan, kepatuhan, Wajib Pajak ABSTRACT The Tax Amnesty program that has been completed said to have a good impact on state revenue from taxes. Government confidence is supported by socialization in the form of advertising in almost all media. State revenue from taxes increased by 7% from a year ago. The results explain that there is continuity between government programs and public awareness in terms of tax obligations as regulated by law. This study aims to determine and explain the influence of Internal and External Factors on Taxpayers’ (TPs’) Compliance. This study explains that TPs’ compliance is partially influenced by TPs’ compliance understanding of tax rules and External Factors, namely advertising and services provided by tax officials. Simultaneously the two factors also have effects on TPs’ compliance in fulfilling their obligations in paying taxes. This study consisted of 110 samples using multiple regression analysis. Efforts to improve socialization in the form of advertisements for example, can be a suggestion that needs to be considered along with TPs’ compliance assumption that tax information will be easily understood if conveyed through advertisements. Future studies can use other variables that are more specific and need to consider increasing the number of samples
