Meliza Putriyanti Zifi, Meliza Putriyanti
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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN MAHASISWA DALAM MENEMPUH PENDIDIKAN PADA PROGRAM STUDI AKUNTANSI POLITEKNIK CALTEX RIAU Zifi, Meliza Putriyanti; Yuliantoro, Heri Ribut
EKSPANSI Vol 8, No 2 (2016)
Publisher : Politeknik Negeri Bandung

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Abstract: This research to analyze the factors that influence the decision of the student to study at accounting major in Polytechnic of Caltex Riau. The sample of this reserach are 75 respondents that consist from 60 accounting student 2014 Generation and 15 accounting student 2013 Generation. The data were collected by using questionnaires. The validity of data was tested by implementing construct validity. From the computation result, items from process, cost, social economic background, motivation, facility, reference, location, promotion, reputation, alumnus, product, and character of Polytechnic study was valid. The reability of data was tested by implementing the Cronbach Alpha. The test of hypothesis will used multiple linier regression. The result of the research show that motivation student is the most significant factor influence the decision of student to study at accounting major in Polytechnic of Caltex Riau. This indication that subject of motivation necessary to make decision to study in Polytechnic of Caltex Riau. Keywords: Student Decision, Education, Process, Cost, Social Economic Background, Motivation, Facility, Reference, Location, Promotion, Reputation, Alumnus, Product, and Character Polytechnic.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK KENDARAAN BERMOTOR DI SAMSAT RUMBAI Fitrayanti, Erliyana; Zifi, Meliza Putriyanti; Arfan, Tobi
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan dan Akuntansi Vol 10, No 1 (2018)
Publisher : Politeknik Negeri Bandung

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Abstract: This study aims to determine whether understanding of tax laws, quality of service, rational attitude, and perceptions of tax sanctions affect taxpayer compliance. The objects of the research are taxpayers who do not pay in SAMSAT-Rumbai. The population in this study was 2.054 vehicles whose does pay and samples in this study were 96 people consisting of 73 taxpayer two-wheeled vehicles and 23 taxpayer four-wheel vehicles. Analysis of the data in this study is taxpayer compliance as dependent variable while understanding of tax regulation, quality of service, rational attitude and perception of tax sanction as independent variables. Processing of the data in this study used SPSS 24 software where hypothesis testing used F-test (simultaneous). From the result of this study, it can be concluded that the variable of understanding of taxation regulation, quality of service, rational attitude and perception of tax sanction influenced simultaneously to tax compliance for two-wheeled and four-wheeled vehicles.Keywords: Taxation Regulation, Quality of Service, Rational Attitude, Tax Sanction, Taxpayer compliance.
ANALYSIS OF FACTORS THAT INFLUENCE THE APPLICATION OF E-FILING -, Yefni -; Murniati, Sri -; Zifi, Meliza Putriyanti; Yuliantoro, Heri Ribut
Jurnal Akuntansi Multiparadigma Vol 9, No 3 (2018): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

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This research aims to identify factors that influence taxpayers in using the e-Filing (perceived usefulness, perceived convenience, and perceived satisfaction) to report their annual tax due. Population of this research is all personal taxpayers in the year 2017 who are listed at Tax Service Office Pratama Pekanbaru Senapelan, Pekanbaru City. Data collection technique in this research is by using questionnaires and analyzed by using the SEManalysis. The result of this research shows that the three variables tested that cover perceived usefulness, perceived convenience, and users’ perceived satisfaction in using the e-Filing influence the personal taxpayers in using the system.