UPI YPTK Journal of Business and Economics

Taxpayer Compliance Through Internet Understanding as a Moderating Variable: Implementation of E-Filing, E-Billing and E-Registration Administration Systems

2024-01-02T10:28:57+07:00

The level of taxpayer compliance that is still not optimal can be seen from the recent few years ofalow state tax revenues. The purpose of this study was to determine the effect ofaimplementing e-filing, e-billing andae- registration administrative systems on individua taxpayer compliance with internet understanding as a moderating variable. The research data were obtained from questionnaires (primary data) which were distributed to individual taxpayers at the Padang Satu Pratama Tax Service Office. Sampling using simple random sampling technique as many as 100 respondents. The data is processed using SPSS 23. The results of this study state that the application ofaE-filing, E-billing and the E-registration Administration System have an effect on Taxpayer Compliance. Understanding the Internet is able to moderate the effect ofaimplementing E-filing, E-billing and the E-registration Administration System on Taxpayer Compliance.

The Effect of Leverage, Good Corporate Governance and Company Growth on Earnings Management with Company Size as an Intervening Variable

2024-01-02T11:22:56+07:00

This research aims to analyze the extent of the influence of Leverage, Good Corporate Governance and Company Growth on Earnings Management with Company Size as an Intervening Variable. This research uses quantitative methods. With a research data population of 210 manufacturing companies listed on the Indonesia Stock Exchange per year, using purposive sampling techniques a sample of 290 companies was obtained during the 2017-2021 period. Data were analyzed using SPSS version 25. The results of the analysis show that: (1) Leverage partially influences company size. (2) Good Corporate Governance partially influences company size. (3) Partial company growth has no effect on company size. (4) Leverage partially influences Earnings Management. (5) Good Corporate Governance partially influences Earnings Management. (6) Company growth does not partially affect Earnings Management. (7) Company size partially has no effect on Earnings Management. (8) There is no direct influence between Leverage on Earnings Management through Company Size as an intervening variable. (9) There is a direct influence between Good Corporate Governance on Earnings Management through Company Size as an intervening variable. (10) There is no direct influence between Company Growth on Earnings Management through Company Size as an intervening variable.

Determining the Influence of Employee Performance Through Organizing Citizenship Behavior by Analyzing Competency and Compensation

2024-01-02T12:09:45+07:00

This study aimed to determine the effect of competency and compensation on employee performance through organizing citizenship behavior as an intervening variable at the Bukittinggi Regional Financial Agency. This study's population were all Bukittinggi Regional Finance Agency employees. Meanwhile, the samples were taken from 86 members (all employees of the Bukittinggi Regional Finance Agency) using quantitative techniques. The method of collecting data is through surveys and distributing questionnaires to the public as respondents. Structural Equation Modeling (SEM) Analysis with Partial Least Square (PLS) is the data analysis technique used. The results obtained were based on the Competency Hypothesis Test. There is a positive and significant influence on organizational citizenship behavior at the Bukittinggi City Financial Agency. While the Compensation variable has a positive and significant influence on Organizational Citizenship Behavior at the Bukittinggi City Financial Agency. Meanwhile, Competency positively and significantly affects employee performance at the Bukittinggi City Financial Agency.

Effect of Communication, Work Ethics, Work Engagement and Work Environment on Employee Performance

2024-01-04T14:54:47+07:00

This study aims to determine the effect of communication, work ethics, work involvement and work environment on employee performance at Bank Syariah Indonesia Padang Area Office. The population in this study were employees of Bank Syariah Indonesia (BSI) in the Padang area office, totalling 62 employees. The sampling technique is the total sample because the population is less than 100 respondents. The total sample in this study is the entire population, namely 62 employees—collecting data through surveys and distributing questionnaires to employees as respondents. The analytical method used is the outer and inner models test and the SmartPLS 3.0 data processing tools. The results show that communication, work ethics, work involvement, and work environment positively and significantly affect employee performance.

Perception of Social Media Use on Home Industry Product Promotion: Expectations-Confirmation Theory (ECT) Perspective

2024-01-10T09:31:46+07:00

This study discusses the perception of the use of social media in the promotion of home industry products with the perspective of Expectations Confirmation Theory (ECT). This type of research uses an explanatory research method that explains the causal relationship (cause and effect) to test the hypothesis to explain the relationship and influence between variables. Data collection in this study used a questionnaire instrument using a closed-ended question. The data in this study were analyzed using the smartPLS application. The results showed (1) there was a significant effect of Confirmation on Satisfication, (2) there was a significant positive effect of Service Quality on Satisfication, (3) there was an insignificant effect of Confirmation on Continuance Intention, (4) there was a significant effect of Confirmation on Continuance Intention, (5) there is an insignificant effect of Satisfication on Continuance Intention, (6) there is an insignificant effect of Confirmation on Continuance Intention through Satisfication. Then Continuance Intention will decrease through Satisfication, and Continuance Intention will increase if directly influenced by Confirmation, (7) there is an insignificant effect of Service Quality on Continuance Intention through Satisfication. Then Continuance Intention will decrease through Satisfication. Continuance Intention will increase if directly influenced by Service Quality.

Identify Factors in Increasing the Income of Micro, Small and Medium Enterprises (MSMEs) in Padang City

2024-01-18T10:06:12+07:00

Micro, Small and Medium Enterprises (MSMEs) are the largest segment for national economic actors. MSME players can help the government reduce the number of unemployed people. So in Indonesia, micro, small and medium enterprises are often associated with government efforts to reduce unemployment, fight poverty, and equalize income. This research aims to identify the factors that influence the income of MSMEs in the city of Padang. The research design used in this research is causative research to identify factors that influence the income of micro, small and medium businesses in the city of Padang, where the research subjects used a purposive sampling approach with a margin of error of 5% so that the number of samples of micro and small business actors who have been and Having carried out digital promotions, the target was 385 respondents as measured by distributing a Likert scale questionnaire. Data analysis uses validity, reliability, classical assumption tests, multiple regression tests, F-tests and t-tests. The results of data analysis show that the role of government, capital, entrepreneurial competence and length of business have a significant effect, both partially and significantly, on MSME income.