http://repository.president.ac.id/xmlui/handle/123456789/24 2026-04-20T17:15:15Z http://repository.president.ac.id/xmlui/handle/123456789/11445 The Influence Perception of Taxpayers Knowledge, Tax Morale and Service of Tax Officials to Tax Compliance in Kantor Pelayanan Pajak Pratama Kota Palu (Case Study in Kantor Pelayanan Pajak Pratama Kota Palu) RIZKY, DHEA This research is conducted to determine how much influence the taxpayer knowledge, tax morale and quality of tax officer service, have on the compliance of taxpayers. This research also intends to analyze the factors that influence taxpayer compliance in Palu City. The usefulness of this research is expected to develop knowledge and to solve problems. This research is a quantitative research. The object of this study is an individual taxpayer who enrolls in Kantor Pelayanan Pajak (KPP), Pratama Palu. The sample is determined by purposive sampling method. Data were collected using primary methods obtained through questionnaires. Samples were collected through an online questionnaire of 49 respondents. This research is done through Structural Equation Model (SEM) with Partial Least Square (PLS) approach by WrapPLS 6.0 software. The results of this study indicate that the perception of tax knowledge, tax morale and quality of tax officer’s service gives a significant influence on the compliance of taxpayers in Tax Office (KPP) Pratama Palu. Meanwhile, the perception of tax knowledge has a positive effect on taxpayer compliance directly or indirectly, the tax morale affects taxpayers' trust in the government in handling tax money indirectly and has a positive influence on taxpayer compliance perceptions, and tax officer service is the most influential. 2018-01-01T00:00:00Z http://repository.president.ac.id/xmlui/handle/123456789/11443 ANALYSIS OF CORPORATE SOCIAL RESPONSIBILITY AND PROFITABILITY EFFECT TO FIRM’S VALUE: THE STUDY CASE ON MANUFACTURING COMPANIES OF INDUSTRY MINING SECTOR LISTED ON INDONESIA STOCK EXCHANGE SETIAWAN, MARIA JESSLYN This research aims to analyze whether there is an influence of Corporate Social Responsibility and profitability on the value of company in manufacturing company’s basic industry mining sector that are listed on Indonesia Stock Exchange. Corporate Social Responsibility is measured by GRI 4, the profitability is substituted by Return to Assets, and company’s value is substituted by Tobin’s Q. The type of this research is quantitative. The population used in this study is manufacturing companies in mining sector listed on Indonesia Stock Exchange in 2016 totaling 36 companies. The data analysis techniques used in the study are multiple regression analysis and hypothesis testing using Eviews. The result of this study indicates that Corporate Social Responsibility has significant influence on value of company, profitability has a significant influence on value of company, and both independent variables simultaneously have a significant effect towards the value of company. 2018-01-01T00:00:00Z http://repository.president.ac.id/xmlui/handle/123456789/11441 NEGATIVE EFFECT OF JOB INSECURITY IN THE RELATION BETWEEN ETHICAL LEADERSHIP TO AUDITORS EMOTIONAL EXHAUSTION Satrio, Rudy Aunallah Bumi This research examines the moderating role of job insecurity, whether ethical leadership affects emotional exhaustion. A web-based survey is used in deploying and delivering questionnaires to 184 auditors from Indonesia. Result shows that ethical leadership affect significantly towards the emotional exhaustion. The result also demonstrates that job insecurity moderates the effect of ethical leadership on emotional exhaustion. This study suggests that by having leaders with good ethical leadership can reduce the effect of emotional exhaustion in auditors that affected by job insecurity. It is recommended for organization to prevent the effect of emotional exhaustion by training its leaders with ethical leadership development and recruiting ethical leaders. 2018-01-01T00:00:00Z http://repository.president.ac.id/xmlui/handle/123456789/10233 KEWAJIBAN PERPAJAKAN DALAM PENGELOLAAN DANA DESA Mutiatillah, Tuti 2018-01-01T00:00:00Z