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All Journal Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) Owner : Riset dan Jurnal Akuntansi International Journal of Economics, Business and Accounting Research (IJEBAR) Journal of Research in Business, Economics, and Education Malcom: Indonesian Journal of Machine Learning and Computer Science
Swasta Bangun
Universitas Tama Jagakarsa
Computer Science & IT Economics, Econometrics & Finance Social Sciences

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Kepatuhan Wajib Pajak: Peran Sistem Administrasi Perpajakan Modern, Kesadaran Wajib Pajak dan Sanksi Manajemen Perpajakan Dalam Perspektif Technology Acceptance Model dan Theory of Planned Behavior Swasta Bangun; Posman WH Hasibuan; Suher Suheri
Tirtayasa Ekonomika Vol 17, No 1 (2022)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jte.v17i1.15707

Abstract

Penelitian ini bertujuan untuk menguji pengaruh sistem administrasi perpajakan modern, kesadaran wajib pajak dan Sanksi Manajemen Perpajakan terhadap kepatuhan wajib pajak orang pribadi yang berada di KPP Pratama Pandeglang dan KPP Prtama Cilegon. Metode pengumpulan data dalam penelitian ini adalah dengan menggunakan kuesioner. Penentuan responden dalam penelitian ini dilakukan dengan metode accidental sampling dengan banyaknya responden sebesar 100 Wajib Pajak Orang Pribadi. Metode analisis dalam penelitian ini menggunakan analisis regresi linear berganda. Hasil penelitian ini menunjukan bahwa sistem administrasi perpajakan modern berpengaruh positif terhadap kepatuhan wajib pajak, kesadaran wajib pajak berpengaruh positif terhadap kepatuhan wajb pajak, dan Sanksi Manajemen Perpajakan berpengaruh positif terhadap kepatuhan wajib pajak ditinjau dari perspektif Technology Acceptance Model  and Theory of Planned Behavior.
The Influence of Organizational Compensation and Culture on Employee Performance in PT. Artatel Indokarya Posman WH Hasibuan; Swasta Bangun
Journal of Research in Business, Economics, and Education Vol. 2 No. 3 (2020): June
Publisher : Kusuma Negara Business School

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Abstract

The Effect of Leadership Style and Work Discipline on Employee Performance at PT. Dalani Terang Persada Posman WH Hasibuan; Swasta Bangun
Journal of Research in Business, Economics, and Education Vol. 3 No. 3 (2021): June
Publisher : Kusuma Negara Business School

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Abstract

This study was conducted to determine how far the influence of leadership style and work discipline on employee performance at PT. Dalani Terang Persada. The research conducted is by distributing questionnaires, while the research method used is by using quantitative methods. In conducting this research, the writer uses correlation coefficient analysis, multiple linear regression using t test and F test. From the results of multiple linear regression analysis, the authors obtain the equation Y = 7.831 + 0.158 X1 + 0.531 X2, which means any increase or decrease in the variable leadership style (X1) is 1 point, the employee performance variable (Y) will increase or decrease by 0.158. In the work discipline variable (X2), for every 1-point increase or decrease, the employee's performance (Y) will increase or decrease by 0.631. From the relationship analysis, the correlation coefficient is shown by the simultaneous coefficient value of 0.735, which means that the two independent variables have a strong relationship with the dependent variable. and work discipline. From the results of the F test obtained a value of 15.83 where the value is greater than F table 3.35 thus Ho is rejected and Ha is accepted, meaning that simultaneously leadership style and work discipline can affect employee performance. In the t-test, it is known that the t-count for leadership style (X1) is 2.320 while the t-count column for discipline (X2) is 3.793 using the t-normal distribution table and using the error rate (α) = 5% and degrees of freedom (degree of freedom) or (df) n – 3 = 30 – 3 = 27, then the value of the distribution of table t is 2.051. Because the t count of leadership style is greater than t table or 2.320 > 2.051, then H0 is rejected and Ha is accepted, and because the t-count value of work discipline is greater than t table or 3.793 > 2.051, then Ho is rejected and Ha is accepted. Therefore, the Leadership Style and Work Discipline can partially affect the performance of employees at PT. Dalani Bright Persada.
The Effect of Motivation, Discipline and Job Satisfaction on Employee Performance in Printing Division PT. Yasunli Abadi Utama Posman WH Hasibuan; Swasta Bangun
Journal of Research in Business, Economics, and Education Vol. 3 No. 6 (2021): December Edition
Publisher : Kusuma Negara Business School

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Abstract

This research was conducted to determine the effect of motivation, discipline and job satisfaction on employee performance. This research is a quantitative research using multiple regression analysis to find the value of the regression coefficient of each independent variable in this study, namely motivation, discipline and job satisfaction while the dependent variable is employee performance. The population in this study were employees of the Printing Division of PT. Yasunli Abadi Utama. Determination of the sample of this study using probability sampling technique with a simple random method (simple random sampling). The sample in this study were 67 people. While the types of data used are library research and field research with data collection techniques using questionnaires, observation. The technique used to analyze the data are: multiple linear regression analysis, using the t hypothesis test and the F hypothesis test and analysis of the coefficient of determination. From the research results, the regression coefficient value of the motivation variable is 0.231 where the value of t count = 2.501 > t table = 1.9983 with a significance of 0.001 which indicates that the motivation variable significantly affects employee performance, as well as the regression coefficient value of discipline of 0.420 where the value of t count = 4.660 > t table 1.9983 with a significance of 0.000 < 0.05 which indicates discipline affects employee performance and the regression coefficient value of the job satisfaction variable is 0.388 where the value of t count = 4.155 > t table = 1.9983 with a significance 0.000 <0.05 which indicates job satisfaction significantly affects performance. Then from the simultaneous test where the calculated F value = 103.571 > F arithmetic = 4.13 with a significance of 0.000 <0.05 which means that simultaneously the motivation, discipline and job satisfaction variables can significantly affect the performance of employees in the printing division of PT. Yasunli Abadi Utama. Furthermore, from the analysis of the coefficient of determination (R2) simultaneously of 0.831 which shows that 83.1% of the variation in employee performance can be explained by the variables of motivation, discipline and job satisfaction of employees in the printing division of PT. Yasunli Abadi Utama. The conclusion from the results of this study is that the increase in employee performance cannot be separated from motivation (safety and security needs, salary and wage needs, self-esteem needs, and love and social needs), Discipline (always present on time, always using working hours effectively and efficiently , complete work on time, have high morale and work as a team), Satisfaction (have work skills in their field of work, get good work results according to expertise, have supporting equipment and equipment, get more appreciation if you do a good job, get moral support from colleagues and superiors in case of problems) . With high work motivation, work discipline and job satisfaction, it will be easier to improve employee performance.
Peran CSR Memoderasi Hubungan Intensitas Modal, Kepemilikan Institusional, dan Ukuran Perusahaan dengan Penghindaran Pajak Mega Arisia Dewi; Devi Edriani; Swasta Bangun; Posman WH Hasibuan
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 1 (2023): Article Research Volume 7 Issue 1, Januari 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i1.1339

Abstract

This study is to examine tax avoidance through CSR as a moderating variable: capital intensity, institutional ownership, and firm size. Capital Intensity, Institutional Ownership, and Firm Size are used as independent variables and Tax Avoidance is used as the dependent variable. And CSR as a moderating variable. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021. The method of determining the sample in this study was using purposive sampling method so that from 195 populations, a sample of 44 companies was obtained. The research data were analyzed using panel data analysis techniques using Eviews9. The result of the research shows that Capital Intensity has a partial effect on Tax Avoidance, while Institutional Ownership has no partial significant effect on Tax Avoidance and Company Size also has no significant effect on Tax Avoidance. Capital Intensity and Institutional Ownership moderated by CSR have an effect on Tax Avoidance. While Company Size moderated by CSR has no effect on Tax Avoidance. It is hoped that this research can help manufacturers listed on the Indonesia Stock Exchange to find out Tax Avoidance by considering the factors that have a significant effect on tax avoidance such as the effect of capital intensity, institutional ownership and company size as well as CSR as a moderating variable.
Analysis of The Influence of Service Quality on Customer Satisfaction and Its Impact on Reuse Intention of Mobile Banking Payment in E-Commerce Transactions Susanto Susanto; Farid Wahyudi; Swasta Bangun; Tanti Widia Nurdiani; Hery Purnomo
MALCOM: Indonesian Journal of Machine Learning and Computer Science Vol. 3 No. 2 (2023): MALCOM October 2023
Publisher : Institut Riset dan Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57152/malcom.v3i2.933

Abstract

This study intends to determine how consumer satisfaction with mobile banking services affects repurchase interest. Customers of Jabodetabek who utilize mobile banking make up the study's sample. Purposive sampling was used in this investigation, and a non-probability sample of 100 participants was used. Questionnaires will be used by researchers to collect data. The structural equation method of partial least squares, or SEM-PLS, is employed in this study. Higher-order formative and lower-order reflecting constructs were utilised in this study. According to the study's findings, the level of mobile banking services directly affects repurchase interest. The effectiveness of mobile banking services directly affects how satisfied customers are. Repurchase interest is directly influenced by customer satisfaction. Customer satisfaction has an indirect impact on repurchase interest through the quality of mobile banking services. Customer interest in repurchasing mobile applications for e-commerce payment services is influenced by service quality. Customers will be satisfied with good service quality in mobile applications, particularly in e-commerce payment services. It has been demonstrated that the positive indirect effect of mobile banking services is moderated by customers' satisfaction with e-commerce payment services provided by mobile banking.
ORGANIZATIONAL CULTURE AND TRAINING AS DETERMINANTS OF EMPLOYEE PERFORMANCE IMPROVEMENT IN THE VUCA ERA Teguh Setiawan Wibowo; Helmina Br. Ginting; Budi Akhmad Tarigan; Swasta Bangun; Metha Djuwita Supriatna
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7, No 2 (2023): IJEBAR, VOL. 07 ISSUE 02, JUNE 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i2.9064

Abstract

This research is motivated by the low performance of employees. This study aims to determine and analyze the influence of organizational culture and training on employee performance in the VUCA era. The research method used in this research is descriptive method with a quantitative approach. The sample in this study were 100 employees using random sampling technique. Data collection uses a questionnaire distributed via google form. The instruments used have been tested for validity and reliability. The collected data were analyzed using the classical assumption test and multiple linear regression using excel and SPSS. The results of this study indicate that 1) organizational culture has a positive and significant effect on employee performance in the VUCA era, 2) training has a positive and significant effect on employee performance in the VUCA era, and 3) organizational culture and training has a positive and significant effect on employee performance in the VUCA era. The findings of this study indicate that if companies want to improve employee performance in the VUCA era, companies must improve good organizational culture and provide training to employees.
Co-Authors Budi Akhmad Tarigan Devi Edriani Farid Wahyudi Helmina Br. Ginting HERY PURNOMO Mega Arisia Dewi Metha Djuwita Supriatna Posman WH Hasibuan Suher Suheri Susanto Susanto Tanti Widia Nurdiani Teguh Setiawan Wibowo