Penelitian ini bertujuan untuk mengetahui apakah harga emas berpengaruh terhadap indeks harga saham gabungan dengan inflasi sebagai variable moderating. Penelitian ini menggunakan data time series yaitu dari tahun 2016-2018. Metode analisis data yang digunakan adalah analisis jalur (path analysis). Hasil penelitian ini akan menunjukkan terdapat pengaruh harga emas terhadap indeks harga saham gabungan sebesar 0.57% dan erdapat pengaruh harga emas terhadap indeks harga saham gabungan dengan inflasi sebagai variable moderating sebesar 53.1%. Hal ini menunjukkan bahwa keberadaan variable inflasi akan dapat meningkatkan pengaruh variable harga emas terhadap IHSG.Kata Kunci; Harga Emas; Indeks Harga Saham Gabungan, Inflasi
Penelitian ini bertujuan untuk mengidentifikasi persepsi wajib pajak menggunakan e-filing dalam melaporkan Surat Pemberitahuan Tahunan (SPT) mereka. Metode yang digunakan adalah analisis Structural Equation Modeling (SEM) terhadap 100 orang wajib pajak pribadi yang terdaftar pada periode 2017 di Kantor Pelayanan Pajak Pekanbaru. Hasil penelitian ini menunjukkan bahwa para pembayar pajak berniat menggunakan e-filing jika sistem yang dirancang memberikan sejumlah kenyamanan bagi mereka. Oleh karena itu, Direktorat Jenderal Pajak harus gencar mempromosikan e-filing kepada wajib pajak.
This study aims to find out how to implement the activity based costing method as the basis for determining the rates of inpatient services at Jambi Hospital. In conducting this research, the method used by the writer is quantitative descriptive method. Based on the results of the study, the tariff setting uses the activity based costing method to produce cheaper rates for VIP, Class I, and Class II, while generating more expensive rates for Class III compared to the rates set by Jambi Hospital. Rates for inpatient services with an activity based costing method for VIP Rp 670.435, Class I Rp 431.491, Class II Rp 373.275, and Class III Rp 331.508.
Workforce Development Program (WFD) is a community service program implemented by Politeknik Caltex Riau funded through a cost recovery mechanism by SKK Migas and PT. Chevron Pacific Indonesia (CPI). The background of this program relates to the unemployment rate condition in Riau Province (6.32%). This fact aggravated when Covid-19 hits the world and has an impact on laborers/workers lives, especially in Riau. There are workers who got termination as employment, some of them being laid off directly. WFD aims to provide additional skills and certificates for the workforce in Riau to have higher competitiveness index. The WFD program is implemented through the training and certification activities in the fields of Occupational Safety, Health and Safety Experts (AK3), Oil and Gas Occupational Safety, Health and Safety Operators, and Dump Truck Operators. The stages of the implementation program include socialization, recruitment, opening program, training, and certification (online, offline and blended training), and closing. There are 103 participants who pass as WFD 2021 beneficiaries. There are 101 participants who have passed the certification. The graduation achievement of the 2021 WFD Program is 98.06% (101/103). Based on the results of alumni tracing conducted 1 month after the training and certification phase, there were 25% of participants stated that the competencies they had when participating in WFD were able to increase their income.
Penelitian ini bertujuan untuk mengetahui pengaruh kemanfaatan NPWP, pemahaman wajib pajak, kualitas pelayanan dan sanksi perpajakan terhadap kepatuhan wajib pajak. Populasi dari penelitian ini adalah seluruh wajib pajak orang pribadi yang terdaftar di KPP Pratama
Bangkinang. Sampel yang digunakan dalam penelitian ini adalah 400 sampel. Pengambilan sampel dilakukan dengan metode Accidental Sampling. Metode pengumpulan data yang digunakan adalah penyebaran kuesioner. Data yang diperoleh dalam penelitian ini dianalisis menggunakan metode Analisis Regresi Linear Berganda dan diolah menggunakan program SPSS. Hasil dari penelitian ini menunjukkan bahwa kemanfaatan NPWP, pemahaman wajib pajak, kualitas pelayanan dan sanksi perpajakan berpengaruh signifikan terhadap kepatuhan
wajib pajak orang pribadi yang terdaftar di KPP Pratama Bangkinang.
Kata kunci: Kemanfaatan NPWP, Pemahaman Wajib Pajak, Kualitas Pelayanan, Sanksi Perpajakan dan Kepatuhan Wajib Pajak
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