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PENGARUH KUALITAS PELAYANAN DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK BADAN DI KPP PRATAMA MEDAN BELAWAN Arifin, Syamsul Bahri; Nasution, Aulia Arief
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 3, No 2 (2017): November
Publisher : JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (265.152 KB)

The effort to optimize tax revenues are not reliable from the role of the Direktorat Jendral Pajak (DJP) alone but it takes an active role of all Indonesian people, especially taxpayers. Taxation conditions that require the active participation of taxpayers in carrying out taxation requires compliance with high taxpayers, namely compliance in the fulfillment of tax obligations in accordance with the provisions of the Law Taxation. The purpose of this study is to examine the effect of service quality and tax sanctions on taxpayer compliance in KPP Pratama Medan Belawan. The population of this study is the corporate taxpayer who reported the SPT and Annual SPT in the area of KPP Pratama Medan Belawan, North Sumatra.Kemudian conducted sampling of 100 respondents used in this study. This research method using multiple linear regression analysis. The results of this study indicate that Service Quality and Tax Sanction have a significant effect, either partially or simultaneously to Taxpayer Compliance Agency In KPP Pratama Medan Belawan ..Keywords: Service Quality, Tax Sanction and Taxpayer Compliance.

PENGARUH KUALITAS PELAYANAN DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK BADAN DI KPP PRATAMA MEDAN BELAWAN Syamsul Bahri Arifin; Aulia Arief Nasution
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 3, No 2 (2017): November
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v3i2.1237

The effort to optimize tax revenues are not reliable from the role of the Direktorat Jendral Pajak (DJP) alone but it takes an active role of all Indonesian people, especially taxpayers. Taxation conditions that require the active participation of taxpayers in carrying out taxation requires compliance with high taxpayers, namely compliance in the fulfillment of tax obligations in accordance with the provisions of the Law Taxation. The purpose of this study is to examine the effect of service quality and tax sanctions on taxpayer compliance in KPP Pratama Medan Belawan. The population of this study is the corporate taxpayer who reported the SPT and Annual SPT in the area of KPP Pratama Medan Belawan, North Sumatra.Kemudian conducted sampling of 100 respondents used in this study. This research method using multiple linear regression analysis. The results of this study indicate that Service Quality and Tax Sanction have a significant effect, either partially or simultaneously to Taxpayer Compliance Agency In KPP Pratama Medan Belawan ..Keywords: Service Quality, Tax Sanction and Taxpayer Compliance.

ANALISIS KINERJA PEMASARAN PT ALFA SCORPII MEDAN Aulia Arief Nasution
Jurnal Riset AKuntansi dan Bisnis Vol 14, No 1 (2014): JURNAL RISET AKUNTANSI DAN BISNIS
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jrab.v14i1.152

Topic this research is Market Orientation, Product Completeness and Effectiveness of Distribution Channel Marketing significant effect on performance in PT. Alpha Scorpii of Medan. The population of this study are all employees of PT. Alpha Scorpii of Medan. Where samples were taken in this study were as many as 50 people. Data was collected using questionnaires and observation. Data were tested by using test validity and reliability, data must also satisfy Assumption Test Classic. Further analysis of test data by using multiple regression analysis, t test, F test and the coefficient of determination. This study concluded that the partial test results and simultaneously, Market Orientation, Product Completeness and Effectiveness of Distribution Channel Marketing significant effect on performance. Effectiveness of distribution channels is more dominant effect on performance. Ability Market Orientation, Product Completeness and Effectiveness of Distribution Channel Marketing in explaining performance is at 43.4% while the remaining 56.6% is explained by other factors not included in this research model.

FAKTOR - FAKTOR YANG MEMPENGARUHI BRAND LOYALTY AULIA ARIEF NASUTION
JURNAL ILMIAH SIMANTEK Vol 6 No 1 (2022): JURNAL ILMIAH SIMANTEK
Publisher : LP2MTBM MAKARIOZ

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This study aims to analyze the influence of brand awareness, brand image, and brand satisfaction on brand loyalty. Datacollection is done by survey method with questionnaires. The survey was conducted on 100 matic motorcycle users inMedan City. Primary data is obtained through the dissemination of questionnaires. Hypothesis testing in this study usedModerate Regression Analysis. The results showed that brand satisfaction affects brand loyalty. While the variable brandexperience, brand image and brand awareness have no significant effect on brand loyalty.

Pengaruh Self Expressive Brand Terhadap Brand Accaptance Melalui Word Of Mouth Muliani Marwah Sismy; Aulia Arief Nasution; Indra Syafii
Inovatif: Jurnal Ekonomi, Manajemen, Akuntansi, Bisnis Digital dan Kewirausahaan Vol. 1 No. 2 (2022): MARET 2022
Publisher : Pusat Riset Manajemen Dan Publikasi Ilmiah Serta Pengembangan Sumber Daya Manusia

The purpose of this study was to examine and analyze the effect of self-expressive brand on brand acceptance through word of mouth. In the people of Medan City who buy H&M products directly or indirectly. The approach used in this study is a causal approach. The population in this study were all the people of Medan City who bought H&M products. The sample in this study used quota sampling totaling 100 people in Medan City who bought H&M products. Data collection techniques in this study used documentation, observation, and questionnaire techniques. The data analysis technique in this study used a quantitative approach using statistical analysis using the Auter Model Analysis test, Inner Model Analysis, and Hypothesis Testing. Data processing in this study using the PLS (Partial Least Square) software program. The results of this study prove that directly self-expressive brands and word of mouth affect brand acceptance, self-expressive brands affect word of mouth, the results of this study indirectly state that self-expressive brands affect brand acceptance through word of mouth.

Pengaruh Gaya Kepemimpinan Terhadap Kepuasan Kerja Sebagai Variabel Mediasi Di CFC Sumatera Utara Ayu Ayu Priyanti; H. M Hermansyur; Aulia Arief Nasution
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 2 No 3 (2022): Edisi September
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v2i3.341

This research aims to determine the effect of leadership style organizational culture on employee performance with job satisfaction as a mediating variable at PT. Pioneerindo Gourmet International (CFC) at North Sumatra. The results of the picture above can be explained for the first path that Leadership Style (X1) has an effect on Job Satisfaction (Z) with a Standardized Coeffciients Beta value of 0.139, meaning that for every 1% addition of Leadership Style, it will increase Job Satisfaction by 13.9%%. with an R2value of 0.664, it means that for every addition of 1%, Job Satisfaction will increase Job Satisfaction (Z) by 66.4%. Organizational Culture (X2) has an effect on job satisfaction (Z) with a Standardized Coeffciients Beta value of 0.561, meaning that for every 1% addition of Organizational Culture, it will increase Job Satisfaction by 56.1%. with an R value of 0.664, it means that for every addition of 1%, Job Satisfaction will increase Job Satisfaction (Z) by 66.4%.

PENGARUH KUALITAS PELAYANAN DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK BADAN DI KPP PRATAMA MEDAN BELAWAN Syamsul Bahri Arifin; Aulia Arief Nasution
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 3 No. 2 (2017): November
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v3i2.1237

The effort to optimize tax revenues are not reliable from the role of the Direktorat Jendral Pajak (DJP) alone but it takes an active role of all Indonesian people, especially taxpayers. Taxation conditions that require the active participation of taxpayers in carrying out taxation requires compliance with high taxpayers, namely compliance in the fulfillment of tax obligations in accordance with the provisions of the Law Taxation. The purpose of this study is to examine the effect of service quality and tax sanctions on taxpayer compliance in KPP Pratama Medan Belawan. The population of this study is the corporate taxpayer who reported the SPT and Annual SPT in the area of KPP Pratama Medan Belawan, North Sumatra.Kemudian conducted sampling of 100 respondents used in this study. This research method using multiple linear regression analysis. The results of this study indicate that Service Quality and Tax Sanction have a significant effect, either partially or simultaneously to Taxpayer Compliance Agency In KPP Pratama Medan Belawan ..Keywords: Service Quality, Tax Sanction and Taxpayer Compliance.

Analisis Persepsi Konsumen Atas Elemen-Elemen Lokasi dan Harga pada Pasar dan Supermarket Muhammad Rizki Azhari; Riko Fridolend Sianturi; Aulia Arief Nasution
JaManKu: Jurnal Manajemen dan Kewirausahaan Vol 3 No 2 (2022): Artikel Februari 2022
Publisher : Universitas Harapan Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35447/jamanku.v3i2.629

This research is based on the idea that there is a difference between customers’ perception of the traditional market and modern market on location elements and price elements. The purpose of this research is to determine the perception of customers who shop or visit the Simpang Limun market and Supermarket Brastagi Medan. Teori used to analyze these problems about customer perception, location, and price. This research method is qualitative and this research intends to describe and interpret a condition. The results of the research obtained were differences between customers’ perception of the location in the Simpang Limun Market and in the Supermarket Brastagi Medan. Also the difference between customers’ perception of prices in the Simpang Limun Market and costumers in the Supermarket Brastagi Medan. Based on the results of the research has been explained, the researcher concluded that the lack of maintenance of the environment makes customers’ perception in the Simpang Limun Market far different from customers in the Supermarket Brastagi Medan and very competitive prices between Simpang Limun Market with Supermarket Brastagi Medan. Advice that can be submitted to the government is to make improvements of the location in the Simpang Limun market so that the creation of customer satisfaction and customer loyalty and for Supermarket Brastagi is to maintain and improve the quality of service based on the elements of location and price so that customers don’t move to the supermarket or other traditional markets.

Pengaruh Brand Image dan Product Quality Terhadap Brand Loyalty Dimediasi Brand Trust Pada Pengguna Depok Bubble Drink Kota Medan Hendy Ferdinansyah; Muhammad Fauzan Azhmy; Aulia Arief Nasution
Jurnal Ekonomi Bisnis Digital Vol 1 No 2 (2022): Research Article Volume 1 Issue 2 July 2022
Publisher : CV. Tungga Esti

Penelitian ini dilakukan pada DBD Powder Medan yang merupakan perusahaan yang bergerak di bidang penjualan bubuk minuman cepat saji. Tujuan penelitian ini adalah untuk mengetahui pengaruh Brand Image dan Product Quality terhadap Brand Loyalty di mediasi Brand Trust pada Pengguna Depok Bubble Drink Kota Medan. Populasi adalah konsumen yang datang dan membeli produk perusahaan dengan rata-rata perbulan sebanyak 3.250 konsumen, pengambilan sampel menggunakan rumus Slovin sehingga jumlah sampel sebanyak 100 responden. Sumber data menggunakan data primer dan teknik pengumpulan data adalah studi pustaka, observasi dan kuesioner. Teknik analisis data terdiri dari uji kualitas data, uji asumsi klasik, analisis jalur dan uji hipotesis Berdasarkan hasil penelitian menunjukkan bahwa secara parsial menunjukkan bahwa brand image berpengaruh signifikan terhadap brand loyalty, product quality berpengaruh signifikan terhadap brand trust. Sementara itu, brand image tidak berpengaruh signifikan pada brand trust, dan product quality tidak berpengaruh signifikan terhadap brand loyalty. Secara simultan menunjukkan bahwa brand image, product quality dan brand trust secara bersama-sama berpengaruh positif dan signifikan terhadap brand loyalty di DBD Powder Medan. Korelasi antara brand image, product quality dan brand trust dapat dikatakan kuat terhadap brand loyalty di DBD Powder Medan. Sedangkan besarnya persentase kemampuan brand image, product quality dan brand trust untuk dapat menjelaskan brand loyalty sebesar 36,7% dan sisanya 63,3% dapat dijelaskan oleh variabel lainnya yang tidak diteliti seperti promosi, harga, pelayanan dan sebagainya. Kata kunci: Brand Iamge, Product Quality, Brand Trust, Brand Loyalty

Faktor-Faktor Yang Mempengaruhi Minat Berwirausaha dengan Menggunakan Theory of Planned Behavior dan Perceived Desirability Dimoderasi oleh Gender (Studi Kasus Mahasiswa FEB Prodi Manajemen Universitas Harapan Medan) Nur Salam Al Hafiz; Aulia Arief Nasution; Annisa Suvero Suyar
Jurnal Ekonomi Bisnis Digital Vol 1 No 2 (2022): Research Article Volume 1 Issue 2 July 2022
Publisher : CV. Tungga Esti

Penelitian ini bertujuan untuk mengetahui pengaruh attitude toward behavior, subjective norms, perceived behavioral control dan perceived desirability terhadap minat berwirausaha secara parsial serta untuk mengetahui apakah gender memoderasi pengaruh attitude toward behavior, subjective norms, perceived behavioral control dan perceived desirability terhadap minat berwirausaha secara parsial. Jumlah populasi dalam penelitian ini adalah berjumlah 100 orang dengan menggunakan teknik penelitian populasi. Teknik analisis yang digunakan adalah MRA. Hasil penelitian menunjukkan bahwa attitude toward behavior tidak berpengaruh terhadap minat berwirausaha, subjective norms berpengaruh positif dan signifikan terhadap minat berwirausaha, perceived behavioral control berpengaruh positif dan signifikan terhadap minat berwirausaha, perceived desirability tidak berpengaruh terhadap minat berwirausaha. Gender memoderasi pengaruh attitude toward behavior terhadap minat berwirausaha, gender memoderasi pengaruh subjective norms terhadap minat berwirausaha, gender memoderasi pengaruh perceived behavioral control terhadap minat berwirausaha dan gender memoderasi pengaruh perceived desirability terhadap minat berwirausaha pada Mahasiswa FEB Prodi Manajemen.

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