Parsimonia - Jurnal Ekonomi dan Bisnis

PEMAHAMAN KONSULTAN PAJAK TERHADAP PENGHINDARAN PAJAK BERDASARKAN FENOMENOLOGI TRANSENDENTAL HUSSERL

Yoan Caroline, Daniel Sugama Stephanus — Fri, 09 Feb 2024 18:27:13 +0000

Penelitian ini bertujuan untuk menganalisis bagaimana kedalaman pemahaman tentang penghindaran pajak berdasarkan perspektif konsultan pajak. Metode penelitian yang digunakan dalam penelitian ini adalah metode kualitatif dengan paradigma interpretif dan pendekatan fenomenologi transendental Husserl. Fenomenologi transendental Husserl didasari pada pengalaman hidup dari konsultan pajak. Teknik pengumpulan data yang digunakan adalah menggunakan metode wawancara, observasi, dan studi dokumentasi. Informan dalam penelitian ini ditujukan kepada empat konsultan pajak IKPI Kota Malang. Pemilihan konsultan pajak sebagai informan didasarkan karena konsultan pajak adalah seseorang yang memberikan jasa profesional kepada wajib pajak untuk melaksanakan hak dan memenuhi kewajiban perpajakannya, khususnya melakukan penghematan pajak dalam bentuk penghindaran pajak sesuai dengan undang-undang yang berlaku. Data dianalisis secara deskriptif melalui pendekatan fenomenologi transendental Husserl, yakni epoche, reduksi transendental, variasi imajinasi, serta sintetis makna dan esensi. Hasil penelitian ini menunjukkan bahwa konsultan pajak memahami dengan baik mengenai esensi dasar penghindaran pajak, motif wajib pajak dalam melakukan tindakan penghindaran pajak, hukum terkait penghindaran pajak, dan cara melakukan penghindaran pajak. Penghindaran pajak dipandang konsultan pajak sebagai usaha menghindari pajak yang diwujudkan ke dalam bentuk penghematan pajak secara efisien dengan tidak melanggar ketentuan peraturan perundang-undangan perpajakan. Konsultan pajak mengetahui dan menganggap bahwa secara legalitas hukum, penghindaran pajak tidak termasuk ke dalam pelanggaran hukum dan masuk ke dalam lingkup legal.

PERAN KONTRAK PSIKOLOGIS KONSUMEN TERHADAP BRAND LOVE DAN POSITIVE WORD OF MOUTH DALAM MEMENGARUHI REPURCHASE INTENTION KONSUMEN BENGKEL MOBIL X

Valencia Novita Ichwandi, Dewi Mustikasari Immanuel — Fri, 09 Feb 2024 18:29:30 +0000

The purpose of this research is to analyze the influence of Transactional Psychological Contracts, Relational Psychological Contracts, Brand love, Positive Word of Mouth, and Repurchase Intention on Bengkel Mobil X. This research uses a quantitative approach, data collection is carried out through the distribution of online questionnaires to 230 respondents who have met the criteria. The sampling technique used is non-probability sampling. In this study, the results of data processing were tested using Smart-PLS 3.0. The results of this study show that Transactional Psychological Contact and Relational Psychological Contracts have a positive and significant influence on Brand love and Positive Word of mouth, likewise with Brand love and Positive Word of mouth towards Repurchase Intention.

Keywords: Transactional Psychological Contracts, Relational Psychological Contracts, Brand love, Positive Word of mouth, Repurchase Intention.

ANALISA FAKTOR WILLINGNESS TO PAY PRODUK MAKANAN ORGANIK DI DENPASAR

Alvin Alviandi Hendrawan, Christina Sudyasjayanti — Fri, 09 Feb 2024 18:30:38 +0000

The Covid-19 pandemic has changed people's lifestyles to pay more attention to their health. One of the factors that affect health is food, healthy food consists of various types, one of which is organic food which has a good projected market growth in Indonesia until 2026 of 6%. This research was conducted to determine the factors that influence the willingness to pay for organic food products in Denpasar. The number of respondents in this study was 210 respondents using purposive sampling method. The criteria for respondents in this study are those who live in Denpasar and have purchased organic food products at least once. This research is a quantitative study with a confirmatory factor analysis method using SMART PLS 3.0. Based on the findings of this study, the factors that influence the willingness to pay for organic food products are consumer knowledge, social media marketing, price fairness, perceived value and customer satisfaction.

THE INFLUENCE OF WORK FACILITIES AND WORK ENVIRONMENT ON EMPLOYEE PERFORMANCE AT TOHU SRIJAYA WOOD CRAFTS UD, BATU CITY

Henry El Johanes Dwiputra Nunuhitu — Fri, 09 Feb 2024 18:25:43 +0000

The purpose of this study was to determine and analyze the effect of facilities and work environment on the performance of employees at UD. Tohu Srijaya wood art. The assumption that the condition of the facilities and work environment is directly proportional to employee productivity. The aim of this research is to formulate and see how big the correlation is between the two variables in relation to the work situation of employees in the production department. The method used in this study is a quantitative method, namely analysis based on accurate data, which is then processed according to the needs of the research variables. The population in this study were all employees at UD. Tohu Srijaya Wood Crafts. The sample in this study used a saturated sample of 33 people. Data collection techniques in this study used questionnaires and observation techniques. In this study, SPSS (Statistical Package for the Social Sciences) software was used for data processing. The results of this study indicate that work facilities have a significant influence on employee performance and the work environment has a significant influence on employee performance at UD. Tohu Srijaya wood art. The research is expected to be able to become the basis for determining policies related to work facilities and conducive working conditions, as well as helping to provide a verifiable basis for further research on the relationship of the work environment to work productivity.

Pengaruh Social Media Marketing Activities Dan e-WOM (Electronic Word Of Mouth) Terhadap Purchase Intention Dengan Brand Awareness Sebagai Variabel Mediasi Pada Produk Toko Emas Rizqina Gold Di Instagram

Tharisa Rizqina Widiyan, Krismi Budi Sienatra — Fri, 09 Feb 2024 18:28:21 +0000

Penelitian ini dilakukan bertujuan untuk mengetahui pengaruh Aktivitas Pemasaran Media Sosial dan E-WOM terhadap niat beli perhiasan emas di Instagram dengan menggunakan Kesadaran Merek sebagai mediator. Metode survei yang digunakan dalam penelitian ini dengan menggunakan skala likert. Pengumpulan data dalam penelitian ini dilakukan dengan menyebarkan kuesioner pada responden. Sumber data sebanyak 160 responden, diperoleh dari pengguna Instagram di Indonesia dan memiliki pengalaman membeli perhiasan emas di Toko Online, menggunakan metode purposive sampling. Teknik analisis data menggunakan perangkat lunak SmartPLS. Hasil penelitian ini menunjukkan bahwa aktifitas pemasaran media sosial dan E-WOM yang dimediasi oleh kesadaran merek berpengaruh signifikan dan positif terhadap niat beli perhiasan emas di Instagram. Hasil juga menunjukkan terdapat pengaruh aktivitas pemasaran media sosial terhadap minat beli, namun E-WOM tidak berpengaruh terhadap minat beli.