EMPIRE

Refleksi Penelitian Kuantitatif Mitos Hipotesis Nol (Ho) harus ditolak

Jim Hoy Yam — 2024-11-18

The Essence of this article is to expose an explanation regarding the understanding and views of academics on null hypothesis testing. The Research method used is literature review method which is sourcing from various reviews of journal articles and books. Referring to the reviews result, the finding is that in the field of academic research there are 2 main views, namely the group of researchers who support Ho must absolutely be rejected and other parties who state that rejection or acceptance of Ho can occur because the nature of research is an experimental or speculative activity; so it can be understood that research results cannot be confirmed, they can only be speculated in the sense that rejecting Ho is not a necessity. In fact, rejecting Ho becomes a motivation for updating and developing theories or postulates. The final conclusion that can be drawn is that Ho's rejection in research is not absolute; particularly there are development of various research methods and practical variables that have not been exist in theory. So, the myth of Ho must be rejected needs to be re-examined for the sake of developing science within the scope of theory and postulates.

Keywords: Hypothesis, Research, Quantitative, Academic

PENGARUH KENAIKAN CUKAI, PAJAK PERTAMBAHAN NILAI DAN PENDAPATAN TERHADAP PENERIMAAN PAJAK TEMBAKAU DENGAN PERTUMBUHAN EKONOMI SEBAGAI VARIABEL MODERASI

Wahyu Diva Adisti — 2024-12-04

This research aims to examine the increase in excise, value added tax and income on tobacco tax revenue with economic growth as a moderating variable at KPP Pratama Tangerang City. The type of research is quantitative with primary data. The population of the study was Individual Taxpayers registered at KPP Pratama Tangerang City as many as 118 people. The sampling technique used the Yamane formula with a sample size of 91. Data collection with questionnaires and processed using Smart PLS version 3.0. The results of the study indicate that the Excise Increase variable has an effect on Tobacco Tax Revenue. The Value Added Tax variable has an effect on Tobacco Tax Revenue. The Income variable has no effect on Tobacco Tax Revenue. On the other hand, the results of the moderation test indicate that Economic Growth does not moderate the effect of Excise Increase on Tobacco Tax Revenue. Economic Growth does not moderate the effect of Value Added Tax on Tobacco Tax Revenue. Economic Growth does not moderate the effect of Income on Tobacco Tax Revenue

Keywords: Excise Increase, Value Added Tax, Income, Tobacco Tax Revenue, and Economic Growth

OPTIMALISASI STRATEGI BISNIS MELALUI PENDEKATAN BUSINESS MODEL CANVAS (BMC)

Okta Yusalfa Awwallia — 2024-12-09

JURU Coffee adalah sebuah bisnis kafe yang mulai beroperasi pada Oktober 2022. Dalam perkembangannya, JURU Coffee menghadapi tantangan berupa pendapatan yang fluktuatif. Penelitian ini bertujuan untuk menganalisis model bisnis JURU Coffee menggunakan kerangka business model canvas, mengidentifikasi model bisnis ideal yang dapat diimplementasikan, serta merumuskan strategi yang sesuai untuk mendukung keberlanjutan usaha. Penelitian ini menggunakan pendekatan kualitatif dengan analisis data yang dilakukan melalui perangkat lunak Nvivo. Hasil penelitian merekomendasikan perbaikan pada sembilan elemen model bisnis berdasarkan evaluasi yang dilakukan. Strategi utama yang diusulkan mencakup penguatan identitas merek (branding) dan optimalisasi kegiatan promosi.

Kata kunci: business model canvas, Strategi, Branding, Promosi, Nvivo

Motivasi Ekonomi Terhadap Minat Berkarir Mahasiswa Di Bidang Perpajakan Dengan Asas Kemandirian Sebagai Variabel Moderasi

Syifa Sholihah — 2024-12-29

Abstrak

Penelitian ini bertujuan untuk menguji pengaruh Pengetahuan Perpajakan, Pelatihan Brevet Pajak, Motivasi Ekonomi terhadap Minat Berkarir Mahasiswa di Bidang Perpajakan dengan Asas Kemandirian sebagai variabel moderasi. Data yang digunakan ialah data primer dengan menyebar kuesioner pada responden. Responden dalam penelitian ini ialah mahasiswa Akuntansi Univeristas Islam Syekh-Yusuf Tangerang yang sudah mengikuti pelatihan brevet pajak. Adapun teknik pengambilan sampel menggunakan purposive sampling dengan jumlah responden sebanyak 58 responden dan pengolahan data menggunakan SmartPLS 3.0. Hasil penelitian menunjukan bahwa variabel Pengetahuan perpajakan berpengaruh terhadap minat berkarir mahasiswa di bidang perpajakan, variabel pelatihan brevet pajak berpengaruh terhadap minat berkarir mahasiswa di bidang perpajakan, variabel motivasi ekonomi berpengaruh terhadap minat berkarir mahasiswa di bidang perpajakan. Asas kemandirian tidak memoderasi variabel pengetahuan perpajakan terhadap minat berkarir mahasiswa. Asas kemandirian tidak memoderasi variabel pelatihan brevet pajak terhadap minat berkarir mahasiswa di bidang perpajakan. Asas kemandirian tidak memoderasi variabel motivasi ekonomi terhadap minat berkarir mahasiswa di bidang perpajakan.

Kata Kunci : Pengetahuan Perpajakan, Pelatihan Brevet Pajak, Motivasi Ekonomi, Minat Berkarir Mahasiswa Di Bidang Perpajakan, Asas Kemandirian