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All Journal Jurnal Informatika Ekonomi Bisnis Jurnal Ipteks Terapan : research of applied science and education Jurnal Informatika Ekonomi Bisnis
Berta Agus Petra
Universitas Putra Indonesia YPTK Padang
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QUALITY OF FINANCIAL REPORTS THROUGH ORGANIZATIONAL COMMITMENTS AS INTERVENING VARIABLES Silvia Sari; Berta Agus Petra; Lusiana Lusiana; M Fikri As Falah
Jurnal Ipteks Terapan (Research Of Applied Science And Education ) Vol. 16 No. 2 (2022): Jurnal Ipteks Terapan (Research Of Applied Science And Education)
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah X

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1007.747 KB) | DOI: 10.22216/jit.v%vi%i.1037

Abstract

Background : This study aims to examine the effect of the application of regional financial accounting and HR competence on the quality of financial reports with organizational commitment as an intervening variable at the Regional Financial and Asset Management Agency of Sawahlunto City. Method : Methods of collecting data through surveys and questionnaires. The analytical method used is Multiple Linear Regression Analysis with SPSS IBM 25. By distributing questionnaires to 80 respondents. Result : The results of data analysis concluded, partially (t test) obtained: (a) there is a positive and significant effect between the application of regional financial accounting on organizational commitment. Conclusion : (b) there is a negative and significant influence between HR Competence on Organizational Commitment. (c) there is a negative and significant effect between the Application of Regional Financial Accounting on the Quality of Financial Reports. (d) there is a positive and significant influence between HR Competence on the Quality of Financial Statements (e) there is a positive and significant influence between Organizational Commitment on the Quality of Financial Statements. (f) The application of Regional Financial Accounting does not mediate Organizational Commitment to the Quality of Financial Reports. (g) HR competence can mediate Organizational Commitment to the Quality of Financial Reports
ANALYSIS OF THE INFLUENCE OF MOTOR VEHICLE TAXPAYER COMPLIANCE KNOWLEDGE USING MULTIPLE LINEAR REGRESSION Berta Agus Petra; Silvia Sari; Lusian Lusiana; Lia Lavenia
Jurnal Ipteks Terapan (Research Of Applied Science And Education ) Vol. 16 No. 3 (2022): Jurnal Ipteks Terapan (Research Of Applied Science And Education)
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah X

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (672.655 KB) | DOI: 10.22216/jit.v%vi%i.1541

Abstract

Background : In 2018 the number of motor vehicle taxpayers registered in the SAMSAT of Padang City was 771,803, but those who paid taxes were only 616,748 taxpayers or 79.91%, in 2019 the number of taxpayers increased to 890,817, but those who obeyed paying taxes were 663,213 or 74.45% and in 2020 the number of taxpayers is 967,504 taxpayers and those who pay taxes are 613,978 or 63.46%. Method : Regression analysis is used to see the effect of independent variables: taxpayer knowledge (X1), taxpayer awareness (X2), motor vehicle tax sanctions (X3) and taxpayer income (X4) simultaneously on the dependent variable: taxpayer compliance (Y) with the assumption that other independent variables are considered constant. Result : Taxpayer awareness has an effect on and taxpayer compliance. The more aware taxpayers are of the importance of paying taxes, making taxpayers more obedient in paying taxes, taxes paid by taxpayers will be reused by taxpayers in the form of state facilities. Conclusion : There is a simultaneous significant positive effect between taxpayer knowledge, taxpayer awareness, motor vehicle tax sanctions and taxpayer income on motor vehicle taxpayer compliance at the Padang City SAMSAT Office, where the significant value is 0.000 <0.05.
Kepatuhan Wajib Pajak Melalui Kesadaran Wajib Pajak, Motivasi Wajib Pajak, dan Persepsi Korupsi Putri Intan Permata Sari; Ebi Abady Putri; Berta Agus Petra; Rindy Citra Dewi
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 2 (2023)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (617.795 KB) | DOI: 10.37034/infeb.v5i2.586

Abstract

This study aims to examine the effect of taxpayer motivation and perceptions of tax corruption on taxpayer compliance with taxpayer awareness as an intervening variable. The data used in this study are primary data obtained by distributing questionnaires directly to respondents, namely individual taxpayers registered at KPP Pratama Padang Satu. The sampling technique used accidental sampling technique and the analytical method used was multiple linear regression analysis using SPSS version 25. The results of this study indicate that the motivation of taxpayers and perceptions of tax corruption partially have no effect on taxpayer awareness. Taxpayer motivation influences taxpayer compliance. Perceptions of tax corruption and taxpayer awareness partially affect taxpayer compliance. Taxpayer motivation influences taxpayer compliance with taxpayer awareness as an intervening variable. Perceptions of tax corruption have no effect on taxpayer compliance with taxpayer awareness as an intervening variable.
Kepatuhan Wajib Pajak Melalui Kesadaran Wajib Pajak, Motivasi Wajib Pajak, dan Persepsi Korupsi Putri Intan Permata Sari; Ebi Abady Putri; Berta Agus Petra; Rindy Citra Dewi
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 2 (2023)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v5i2.586

Abstract

This study aims to examine the effect of taxpayer motivation and perceptions of tax corruption on taxpayer compliance with taxpayer awareness as an intervening variable. The data used in this study are primary data obtained by distributing questionnaires directly to respondents, namely individual taxpayers registered at KPP Pratama Padang Satu. The sampling technique used accidental sampling technique and the analytical method used was multiple linear regression analysis using SPSS version 25. The results of this study indicate that the motivation of taxpayers and perceptions of tax corruption partially have no effect on taxpayer awareness. Taxpayer motivation influences taxpayer compliance. Perceptions of tax corruption and taxpayer awareness partially affect taxpayer compliance. Taxpayer motivation influences taxpayer compliance with taxpayer awareness as an intervening variable. Perceptions of tax corruption have no effect on taxpayer compliance with taxpayer awareness as an intervening variable.
Co-Authors Ebi Abady Putri Lia Lavenia Lusiana M Fikri As Falah Putri Intan Permata Sari Rindy Citra Dewi Silvia Sari Silvia Sari