<p class="StyleAuthorBold"><strong>Abstrak</strong></p><p class="StyleAuthorBold">Penelitian bertujuan untuk menguji pengaruh pendidikan, kepercayaan (<em>trust</em>), dan kekuasaan pemerintah (<em>power</em>) tehadap kepatuhan pajak pada Usaha Mikro, Kecil, dan Menengah di Kota Padang. Metode penelitian yang digunakan dalam penelitian ini adalah metode kuantitatif. Populasi penelitian adalah Wajib Pajak Orang Pribadi yang memiliki usaha yang terdaftar di Kantor Pelayanan Pajak Pratama Padang yang berjumlah 76.236 orang. Sampel penelitian sebanyak 105 orang yang dipilih menggunakan <em>teknik simple random sampling</em>. Alat pengumpulan data menggunakan kuesioner. Data yang diperoleh dianalisis menggunakan uji regresi. Hasil penelitian menunjukkan bahwa pendidikan, <em>trust,</em> dan <em>power</em> secara bersama-sama berpengaruh terhadap kepatuhan pajak. Secara parsial, pendidikan tidak berpengaruh terhadap kepatuhan pajak, sedangkan <em>trust</em> dan <em>power</em> memengaruhi kepatuhan pajak.</p><p class="StyleAuthorBold"> </p><p class="StyleAuthorBold"><strong><em>Abstract</em></strong></p><p><em>This research aimed to examine the effect of education, trust, and government power on tax compliance in Micro, Small, and Medium Enterprises in the city of Padang. The research method used in this research was the quantitative method. The research population was an individual taxpayer who had a business registered at the Padang Primary Tax Office, amounting to 76,236 people. The research sample was 105 people who were selected using a simple random sampling technique. The data collection tool used a questionnaire. The data obtained were analyzed using a regression test. The results showed that education, trust, and power together have an effect on tax compliance. Partially, education has no effect on tax compliance, while trust and power affect tax compliance</em><em>.</em></p>
This study intends to examine the impact of capital, human resource professionalism, and technology on IKM Crafts' revenue in the city of Padang. This study makes use of quantitative research, namely by examining the financial resources, human capital, owners of the IKM, and technology employed by the IKM. MSMEs, or micro, small, and medium-sized businesses, are crucial for boosting regional and national economic resilience. And serves as the foundation of the public economic system. aimed at minimizing the issue of income inequality and the disparity between corporate actors, or at reducing poverty and increasing employment. The growth of MSMEs has the potential to broaden the economy and contribute significantly to quickening structural change. A sample of IKM Crafts from the city of Padang was used in this investigation. Multiple linear regression has been employed as the data analysis method in this study. The simultaneous test (F-test) and partial test (t-test) were used in this study to test the hypothesis and identify the relationship between the variables. The normality test, heteroscedasticity test, and multicollinearity test are the traditional assumption tests applied in this study. The results of this study indicate that the variables of capital and human resources have a significant positive effect on income. technology variable has no significant effect on income.
The object of this study is a banking company whose shares are listed in Indonesia Stock Exchange 2011-2014 period, and the sampling method was census. The purpose of this study was to determine the effect of the financial performance of banking shares. And the research variables are Stock Price (Y), Return on Assets (X1), Debt to Equity Ratio (X2), Price Earning Ratio (X3), Earning Per Share (X4). Based on the analysis and discussion of the results of testing the hypothesis then the conclusion is Price Earning Ratio and Earning Per share, positive and significant impact on the share price, while Return on Assets, Dept To Equity Ratio, Earnings Per share no significant effect on stock price. Keywords : Stock Price, Return on Assets, Debt To Equity ratio, Price Earning Ratio, Earnings Per Share, Bank
The COVID-19 pandemic that hit Indonesia in early March 2021 brought significant changes to the national economy, including micro, small and medium enterprises. One of the policies carried out by the government to reduce the impact of the pandemic is by providing economic stimulus in the form of tax incentives for business actors. The social environment in the concept of taxation is that humans will see the surrounding environment which should understand taxation. Tax incentives and the social environment given to business actors will affect their tax compliance. This study aims to empirically examine the effect of tax incentives and the social environment on tax compliance. The population studied by SME in Padang City and the sampling method used in this study was purposive sampling. The samples obtained were 146 companies and the data collected were tested using multiple regression. The test results show that tax incentives and social environment have an effect on tax compliance.
The purpose of this study to analyze the influence of atmosphere, quality of service to the loyalty of visitors Cafe Koperasi Keluarga Besar (KKB) Bung Hatta University. And in terms of data collection techniques used is the method of accidental sampling that is the sample found in Cafe Koperasi Keluarga Besar (KKB) Bung Hatta University. Result of research of variable (H1) atmosphere did not have positive effect to loyalty, while variable (H2) service quality positively influence to loyalty at visitor Cafe Koperasi Keluarga Besar (KKB) Bung Hatta University. Keywords: Atmosphere, Quality of Service, Loyalty
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