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All Journal Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI)
Ali Usman Siregar
Universitas Medan Area
Economics, Econometrics & Finance

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Modernization’s Effect of Tax Administration System, Social Norms, Trust in the Government on Taxpayer Compliance in KP2KP Kutacane Sri Devi; Ali Usman Siregar; Warsani Purnama Sari
Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) Vol 1, No 2 (2022): Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) - NOVEMBER
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1118.005 KB) | DOI: 10.31289/jbi.v1i2.1421

Abstract

This study aims to determine the influence of modernization of the tax administration system, social norms, trust in the government in taxpayer compliance at the Kutacane Tax Service, Counseling and Consultation Office (KP2KP). This type of research is an associative type of research. The population of this study was 2120 individual taxpayers registered at the Kutacane Tax Service, Counseling and Consultation Office (KP2KP) with a sample of 95 respondents with incidental sampling techniques. The type of data used is a quantitative data type. The source of this research data is primary data with data collection techniques through the dissemination of questionnaires. The data analysis techniques used in this study are descriptive statistical tests, data quality tests: validity and reliability tests, classical assumption tests: normality tests, multicholinearity tests and heteroskedasticity tests, multiple regression analysis, hypothesis tests: t statistical tests, f tests, determination coefficient tests and tests carried out using IBM SPSS software version 25. The results showed that partially the modernization of the tax administration system had a positive and significant effect on the compliance of individual taxpayers. Social norms and trust in the government have no influence on the compliance of individual taxpayers. Simultaneously the modernization of the tax administration system, social norms and trust in the government together positively affect the compliance of individual taxpayers
Pengaruh Balanced Scorecard dan Komitmen Organisasi terhadap Kinerja Manajemen Pada Perusahaan PLTU Pangkalan Susu Operation and Maintenance Services Unit Langkat Eli Tesalonica Sitepu; Ali Usman Siregar; Warsani Warsani
Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) Vol 1, No 1 (2022): Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) - MEI
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1210.566 KB) | DOI: 10.31289/jbi.v1i1.1064

Abstract

The purpose of this study was to determine the effect of the balanced scorecard and organizational commitment on management performance at the PLTU Pangkalan Susu Operation and Maintenance Services Unit Langkat company. The type of research used by researchers in this study is the associative type. The sample in this study amounted to 40 respondents (Senior Manager, Manager, Assistant Manager) who work in Company Operations. The type of data in this research is the type of quantitative data. The source of data used in this study is the primary source. Data collection techniques used in this study used a collection technique with a questionnaire. The data analysis technique used in this study was IBM SPSS Statistics version 26.00. The results showed that the Balanced Scorecard had a positive and significant effect on Management Performance. Organizational Commitment has a positive and significant effect on Management Performance. Balanced scorecard and organizational commitment have a positive and significant impact on Management Performance at the PLTU Pangkalan Susu Operation and Maintenance Services Unit Langkat Company.
Co-Authors Eli Tesalonica Sitepu Sri Devi Warsani Purnama Sari Warsani Warsani