scholarly journals EFEK MODERASI RELIGIUSITAS INTRINSIK, GENDER DAN USIA PADA PENGARUH LOVE OF MONEY TERHADAP TAX EVASION

2020 ◽  
Vol 5 (3) ◽  
pp. 383
Author(s):  
Silmi Silmi ◽  
Aries Tanno ◽  
Firdaus Firdaus
Keyword(s):  
Tax Evasion ◽  
Female Gender ◽  
Partial Least Square ◽  
Least Square ◽  
Primary Data ◽  
Intrinsic Religiosity ◽  
Online Questionnaire ◽  
Love Of Money ◽  
Gender And Age ◽  
Positive Effect

<em>This study aims to examine the effect moderation of intrinsic religiosity, gender and age on influence love of money to tax evasion. Source data of this study is the primary data from online questionnaire shared in electronic by google form. The sample of this study is taxpayers of individual non employee that do business and freelance that registered at the Tax Service Office (TSO) Pratama Bukittinggi city as much as 85 respondents. Data analysis techniques using SEM model with Warp Partial Least Square (PLS) computer program version 6.0. The result of this study show that</em> <em>love of money had a positive effect on the tax evasion. Besides that, </em><em>intrinsic religiosity variable as moderation variable weaken the influence love of money to tax evasion, while the gender and age variable strengthen the influence love of money to tax evasion. Moderation of male gender is bigger than moderation of female gender in moderate the influence love of money to tax evasion and moderation of young age is bigger than moderation of old age  in moderate the influence love of money to tax evasion.</em>

A Consuequence of Statisfaction and Loyalty: How Brand nd Purchase Intention Affect Its (An empirical study of Bengkulu)

2020 ◽  
Vol 7 (2) ◽  
pp. 61-70
Author(s):  
Fachri Eka Saputra ◽  
Fedyah Anggriani
Keyword(s):  
Customer Satisfaction ◽  
Customer Loyalty ◽  
Purchase Intention ◽  
Partial Least Square ◽  
Least Square ◽  
Primary Data ◽  
Price Fairness ◽  
Online Questionnaire ◽  
Positive Effect ◽  
Descriptive Method

The purpose of this study as to determine how the effect of waterpark image and price fairness on customer satisfaction and its implications for customer loyalty at Waterpark Wahana Surya Bengkulu. The measurement of this study uses 14 indicator items which are distributed using an online questionnaire. The number of samples in this study were 136 respondents and the data were analyzed using SEM PLS (Partial Least Square). Date were collected using a questionnaire using a Likert scale. This research used descriptive method with a quantitative approach. The type of data used in this study is primary data. The results of this study prove that 1. waterpark image has a positive effect on price fairness, 2. Waterpark image has a positive effect on customer satisfaction, 3. Fairness of price has a positive effect on customer satisfaction, 4. Waterpark image has a positive effect on customer loyalty, 5. Fairness of price has a positive effect on customer loyalty, 6. Customer satisfaction has no effect on customer loyalty.

scholarly journals Pengaruh Moral Wajib Pajak Orang Pribadi terhadap Persepsi atas Tax Evasion dengan Kepatuhan Wajib Pajak sebagai Variabel Mediasi

2018 ◽  
Vol 2 (2) ◽  
pp. 35-68
Author(s):  
Joe Elsa Andriyani ◽  
Riana Sitawati ◽  
Subchan Subchan
Keyword(s):  
Tax Evasion ◽  
Partial Least Square ◽  
Least Square ◽  
Negative Effect ◽  
Positive Effect

The purpose of this study is to be able to analyze the effect of moral on perception of tax evasionmediated by taxpayer compliance. Calculation of the number of research samples using Slovinformula, the sample in the study was as many as 100 questionnaires distributed directly in CentralSemarang Two Primary Tax Office with the permission of the official in charge of the Tax Office. Dataanalysis uses the WarpPLS 4.0 program with Partial Least Square (PLS) approach. The Results ofpreviois studies as follows moral has a positive effect on the compliance. Compliance has a negativeeffect on perception of tax evasion. Moral has a negative effect on perception of tax evasion.Compliance mediates the effect of moral on perception of tax evasion.

scholarly journals Pengaruh Citra Destinasi dan Electronic Word of Mouth Terhadap Minat Berkunjung Pada Wisata Pantai Tambakrejo Blitar

2022 ◽  
Vol 6 (1) ◽  
Author(s):  
Umma Latifa Nur Aziza ◽  
Sugeng Purwanto
Keyword(s):  
Word Of Mouth ◽  
Sampling Technique ◽  
Partial Least Square ◽  
Least Square ◽  
Destination Image ◽  
Primary Data ◽  
Electronic Word Of Mouth ◽  
Significant Positive Effect ◽  
Beach Tourism ◽  
Positive Effect

Purpose of this research was to determine the effect of Destination Image and Electronic Word of Mouth on Tourist Visiting Interests on Tambakrejo Beach tourism in Blitar. This research used a quantitative approach. Nonprobability sampling method with purposive sampling technique was used for sampling with research samples obtained as many as 90 respondents. Types primary data is used in this research. Data processing is done by using Partial Least Square (PLS) analysis technique. Results of research showed that: 1) Destination Image had a significant positive effect on Tourist Visiting Interests at Tambakrejo Beach Blitar. 2) Electronik Word of Mouth has a significant positive effect on Turist Visiting Interests at Tambakrejo Beach Blitar.

scholarly journals Peran etika bisnis Islam terhadap kinerja usaha mikro, kecil, dan menengah (UMKM) pangan di Kota Bogor

2019 ◽  
Vol 6 (2) ◽  
Author(s):  
Salahuddin El Ayyubi ◽  
Sausan Anggi Anggraini
Keyword(s):  
Business Ethics ◽  
Structural Equation ◽  
Descriptive Analysis ◽  
Partial Least Square ◽  
Least Square ◽  
Primary Data ◽  
Food Sector ◽  
Islamic Business Ethics ◽  
Positive Effect

Micro, Small, and Medium Entreprises (MSMEs) have a very important role for developing and increasing Indonesia economy. MSMEs contribution on the Gross Domestic Product (GDP) up to 60.64% and supply manpower up to 97%. However, this potency still accompanied by violations that occurred mainly in the food sector. One of the reason is there are a lot of bussiness activity is not in accordance with proper business ethics. This study analyzes the role of Islamic business ethics on the MSMEs performance. Descriptive analysis method is used to analyze the entrepreneur perception on Islamic Bussiness Ethics, while role of Islamic business ethics on the performance of MSMEs is analyzed with Partial Least Square-Structural Equation Modelling (PLS-SEM). Primary data were collected through online questionnaires and deep interviews to food SMEs muslim businessmen in Bogor City. Results show that the Islamic bussiness ethics has a positive effect on the MSMEs performance.

scholarly journals Dampak E-Servive Quality Terhadap E-Satisfaction Serta Implikasinya Pada Online Repurchase B2C Shopee.com

2020 ◽  
Vol 10 (1) ◽  
pp. 109-118
Author(s):  
Raras Ivastya ◽  
Zaenal Fanani
Keyword(s):  
Service Quality ◽  
Least Square Method ◽  
Partial Least Square ◽  
Least Square ◽  
Online Questionnaire ◽  
Online Data ◽  
Partial Least Square Method ◽  
Relationship Of ◽  
The Relationship ◽  
Positive Effect

Internet services that were introduced in 1993 have an impact on behavior change and the ways of consumer decisions making. On the other hand, the emergence of various developments in information technology, connectivity and smartphones are also slowly able to change the way of consumers for meet the needs of a product or service. This research was conducted for intention to examine the effect of e-service quality on e-satisfaction and implications on B2C consumer repurchase online. Data was taken using an online questionnaire and distributed to B2C consumers with the last amount of data collected as many as 312 questionnaires and then be analyzed using the partial least square method. The results of the analysis show that e-service quality provides a significant positive effect on e-satisfaction and online repurchase for B2C consumers. In other results show e-satisfaction has a significant effect on online repurchase and is able to be a partial mediator of the relationship of e-service quality with online repurchase of B2C consumers.

scholarly journals The Influence Of Asset Management Towards Optimization Of State Assets In Working Units In The Denpasar High Court Region

2020 ◽  
Vol 7 (1) ◽  
pp. 24-38
Author(s):  
Ni Luh Putu Sriastiti ◽  
Ni Luh Anik Puspa Ningsih ◽  
Putu Ngurah Suyatna Yasa
Keyword(s):  
Asset Management ◽  
Partial Least Square ◽  
Least Square ◽  
Primary Data ◽  
Significant Positive Effect ◽  
Asset Valuation ◽  
Work Unit ◽  
High Court ◽  
Regional Work ◽  
Positive Effect

This study aims to analyze the effect of asset management which includes planning needs, inventory, identification, legal audit, asset valuation, utilization and monitoring of asset optimization in employees in charge of assets in the Denpasar High Court Regional Work Unit. The data used in this study are primary data obtained through questionnaires. The population in this study were all employees in the field of assets in the Denpasar High Court Regional Work Unit, amounting to 73 people. Determination of the sample using the census technique in which all populations are sampled. Data analysis technique uses Partial Least Square with the help of PLS software program. Based on the results of hypothesis testing it can be stated that the Requirement Planning significantly positive effect on asset optimization. Inventory does not have a significant positive effect on asset optimization. The identification of positive effect is not significant on asset optimization. Legal audit does not have a significant positive effect on asset optimization. Asset valuation has a positive and significant effect on asset optimization. Utilization has a positive and not significant effect on asset optimization. And monitoring has a positive and not significant effect on asset optimization.

scholarly journals Peran Gender Sebagai Group Pada Kepemimpinan Path Goal Dan Motivasi Sebagai Determinan Kinerja Guru

2020 ◽  
Vol 2 (1) ◽  
pp. 36-46
Author(s):  
Ni Made Satya Utami ◽  
I Made Purba Astakoni
Keyword(s):  
Elementary Schools ◽  
Work Motivation ◽  
Teacher Performance ◽  
Female Gender ◽  
Male Gender ◽  
Partial Least Square ◽  
Least Square ◽  
P Value ◽  
Positive Effect

The objectives of this study are: 1) analyzing and explaining the influence of leadership on the path-goal model on teacher performance, 2) analyzing and explaining the effect of work motivation on teacher performance, 3) testing the role of gender as a group in the teacher performance determination model. The population in this study is 43 public elementary schools in Denpasar, Kota Denpasar. Samples were taken as many as 4 elementary schools which are expected to represent the population with 80 respondents interviewed by teachers and education personnel. The analysis technique uses the Partial Least Square (PLS) approach. Based on the analysis results it can be explained that; the first hypothesis testing results obtained that the path-goal leadership has a positive effect on teacher performance, with a coefficient of 0.097 and a t-statistic of 0.364 (t-statistic 0.364 <1.96) or a p-value of 0.176 (> 0.05), meaning a hypothesis 1 is not acceptable. In testing the second hypothesis, it is found that work motivation has a positive effect on teacher performance with a coefficient value of 0.099 and a p-statistic of 0.340 (p-statistics of 0.340 <1.96) or a p-value of 0.734 (> 0.05), that means the hypothesis 2 is not acceptable. The role of women's gender through the construct of leadership to teacher performance is greater than male gender. While male gender through the construct of motivation towards teacher performance is greater than female gender.

scholarly journals The Relationship between Personal Traits and Accounting Students Perception on Ethics and Love of Money: Case of Malaysian Government-Linked University

2015 ◽  
Vol 5 (8) ◽  
pp. 174-182
Author(s):  
Elinda Esa ◽  
Abdul Rahman Zahari
Keyword(s):  
Financial Reporting ◽  
Partial Least Square ◽  
Least Square ◽  
Accounting Students ◽  
Primary Data ◽  
Police Academy ◽  
Accounting Profession ◽  
Corporate Scandals ◽  
Love Of Money ◽  
Malaysian Government

Ethical crises occur in all professions, affecting not only those already in the profession, but also those preparing to enter it. The accounting profession experienced controversial the deepest crisis in its history with the discovery that accountants had acceded in historic fictitious financial reporting by corporate giants such as Enron, WorldCom, Tyco, Parmalat and others. The long term destruction inflicted on these professions is still being felt. However the view among those preparing to enter their particular profession, e.g. they are enrolled in a police academy, seminary, college or higher learning institution, is a crucial significance. Since the accounting students will be the future members of the accounting profession and are prone to be involved literally in the corporate scandals, their ethical behavior can be used to measure ethical conduct. Thus, using primary data collection through questionnaire survey on accounting students in one of the Malaysian government-linked university and partial least square (PLS) tool, the aims of the study is to investigate the influence of personality traits towards love of money (perception to money) and ethics.

scholarly journals FAKTOR-FAKTOR PERSEPSI WAJIB PAJAK TERHADAP ETIKA PENGGELAPAN PAJAK

2018 ◽  
Vol 5 (1) ◽  
pp. 1
Author(s):  
Wanda Surahman ◽  
Ulinnuha Yudiansa Putra
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Tax Evasion ◽  
Subjective Norm ◽  
Primary Data ◽  
Love Of Money ◽  
Positive Effect

This study examines the effect of taxation understanding, subjective norm, love of money and religiousity on taxpayers’ perception on tax evasion ethics. Primary data were obtained through direct survey using questionnaires.  Using multiple regression analysis, four hypotheses were tested. The results show that only two hypotheses are supported revealing that taxation understanding and religiousity have positive effect on taxpayers’ perception on tax evasion ethics. 

scholarly journals The Total Performance Scorecard: Case at UIN Syarif Hidayatullah Jakarta

ETIKONOMI ◽  
2016 ◽  
Vol 15 (2) ◽  
pp. 97-110
Author(s):  
Suhendra Suhendra
Keyword(s):  
Human Resources ◽  
Strategic Management ◽  
Talent Management ◽  
Partial Least Square ◽  
Least Square ◽  
Primary Data ◽  
Infrastructure Management ◽  
Significant Positive Effect ◽  
Total Performance ◽  
Positive Effect

This study aims to identify and analyse Total Human Resources Champions Management in relation to the Total Performance Scorecard. This study uses primary data by distributing questionnaires to the respondents, the 30 heads of department, 60 lecturers, 30 administrative staffs and 60 students of UIN Syarif Hidayatullah Jakarta. Partial Least Square (PLS) had been used. Results from this study showed that all dimensions of Total Human Resources Champions Management (Human Resources Strategic Management, Infrastructure Management Firm, Management Employee Contribution, Management of Transformation and Changes, Spiritual and Campaign Management, Talent Management) affected on Total Human Resources Champions Management, furthermore, Total Human Resources Champions Management has a significant positive effect on the Total Performance Scorecard course at UIN Syarif Hidayatullah Jakarta.DOI: 10.15408/etk.v15i2.3864

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