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"[Penelitian ini meneliti faktor-faktor penentu kinerja perpajakan di Indonesia. Mengingat penerimaan pajak sangat penting untuk membiayai pembangunan di Indonesia, kinerja perpajakan yang baik dari setiap propinsi diperlukan dalam rangka mencapai jumlah penerimaan pajak yang diinginkan. Dengan meneliti data dari seluruh propinsi pada tahun 2009-2011 menggunakan model Fixed effect,ditemukan bahwa pendapatan per kapita, kepadatan penduduk, PDRB sektor pertanian, sektor pertambangan, sektor industri pengolahan, sektor perdagangan, hotel, dan restoran, dan sektor jasa, serta rasio jumlah petugas pajak terhadap jumlah angkatan kerja adalah faktor-faktor penting yang mempengaruhi kinerja perpajakan, khususnya KPP Pratama yang menghimpun pajak dari wajib pajak dengan level jumlah pembayaran pajak relatif rendah dan wajib pajak baru, di Indonesia.;This study investigates the determinant of tax performances in Indonesia. Since tax revenue is very important to finance development in Indonesia, a good tax performance contributed by provinces are necessary to achieve the required amount of tax revenue. In terms of small taxpayers offices which collects taxes from smalland new taxpayers in Indonesia, by investigating data across provinces in 2009-2011 using Fixed effect model, this study finds that income per capita, population density, the share of agriculture, the share of mining, the share of manufacture, the share of trade, hotel, and restaurant, the share of services in GRDP, and the ratio of the number of tax officials to labor force are the important factors affecting taxperformance in Indonesia., This study investigates the determinant of tax performances in Indonesia. Since taxrevenue is very important to finance development in Indonesia, a good taxperformance contributed by provinces are necessary to achieve the required amountof tax revenue. In terms of small taxpayers offices which collects taxes from smalland new taxpayers in Indonesia, by investigating data across provinces in 2009-2011 using Fixed effect model, this study finds that income per capita, populationdensity, the share of agriculture, the share of mining, the share of manufacture, theshare of trade, hotel, and restaurant, the share of services in GRDP, and the ratio ofthe number of tax officials to labor force are the important factors affecting taxperformance in Indonesia]"

"[Studi ini meneliti apakah perusahaan akan mengelola penghasilan mereka sebagai respon atas perubahan tarif pajak penghasilan badan di Indonesia. Sampel dari penelitian ini meliputi 172 perusahaan yang telah terdaftar dan menerbitkan laporan keuangan mereka di Bursa Efek Indonesia (BEI) selama tahun 2007- 2010. Studi ini meneliti perbedaan reaksi antara perusahaan yang memperoleh laba dan perusahaan yang mengalami kerugian dalam menanggapi penurunan tarif pajak penghasilan badan . Studi ini juga meneliti apakah terdapat perbedaan manajemen laba melalui kegiatan perencanaan pajak di antara perusahaan yang memperoleh laba dan perusahaan yang mengalami kerugian. Hasil penelitian menunjukkan bahwa perusahaan yang memperoleh laba lebih besar kemungkinannya untuk memiliki akrual diskresioner negatif pada tahun sebelum terjadinya penurunan tarifpajak penghasilan badan. Selain itu, penelitian ini juga menemukan bahwa manajemen laba yang berhubungan dengan perencanaan pajak antara perusahaan yang memperoleh laba dan perusahaan yang mengalami kerugian juga berbeda;This study investigates whether firms will manage their earnings in response to corporate income tax rate changes in Indonesia. The sample of this study includes 172 firms that have listed and published their financial statements in IndonesiaStock Exchange (IDX) for the years 2007- 2010. I examine the difference in reactions between profit firms and loss firms due to reduction in corporate income tax rate. I also examine whether earnings management through tax planning activities is different between profit and loss firms. The results suggest that profit firms are more likely to have negative discretionary accruals than loss firms in the year preceding tax rate reduction. In addition, the tax-related earnings management between profit firms and loss firms is also different., This study investigates whether firms will manage their earnings in response tocorporate income tax rate changes in Indonesia. The sample of this study includes172 firms that have listed and published their financial statements in IndonesiaStock Exchange (IDX) for the years 2007- 2010. I examine the difference inreactions between profit firms and loss firms due to reduction in corporate incometax rate. I also examine whether earnings management through tax planningactivities is different between profit and loss firms. The results suggest that profitfirms are more likely to have negative discretionary accruals than loss firms in theyear preceding tax rate reduction. In addition, the tax-related earnings managementbetween profit firms and loss firms is also different.]"

"Perkembangan kendaraan bermotor yang terus meningkat secara pesat ternyata memberikan pemasukan penerimaan PKB dan BBNKB yang luar biasa bagi Dinas Pendapatan Daerah (Dipenda) propinsi DKI Jakarta. Perkembangan yang pesat tersebut ternyata tidak diimbangi oleh panjang jalan raya. Diprediksi pada tahun 2014 akan terjadi kelumpuhan total lalulintas jalan raya. Dewasa ini pemerintah dan lembaga swadaya masyarakat berencana untuk menekan jumlah kendaraan penumpang, yang tentu saja berdampak terhadap penurunan jumlah penerimaan PKB dan BBNKB. Data terakhir menunjukkan dari sisi pendapatan pajak, penerimaan PKB dalam dua tahun belakangan ini hanya terdapat sedikit peningkatan, sebaliknya BBNKB terjadi terus penurunan, sedangkan pendapatan dari pajak hotel dan pajak restoran belum menunjukkan usaha yang maksimal. Kondisi ini tentu saja menimbulkan berbagai pertanyaan terhadap kinerja organisasi Dinas Pendapatan Daerah saat ini dan di masa yang akan datang. Pengukuran kinerja yang selama ini dipakai oleh Dipenda ialah mengikuti model LAKIP sesuai dengan Inpres Nomor 7 tahun 1999 yang berorientasi pada paradigma government yang bersifat internal, parsial dengan ukuran-ukuran finansial yang ketat. Sementara itu paradigma kinerja yang berkembang saat ini telah bergerak ke arah ukuran nonfinansial atau kombinasi finansial dan nonfinansial.Pertanyaan penelitian ialah bagaimana pengukuran kinerja organisasi Dipenda saat ini; Apa alternatif pengukuran kinerja organisasi Dinas Pendapatan Daerah Propinsi DKI Jakarta? Bagaimana simulasi kinerja Dipenda dan apa leverage tertinggi berdasarkan simulasi sampai tahun 2020. Metode yang digunakan dalam simulasi ini adalah system dynamics. Model simulasi dengan system dynamics mengacu pada pendekatan kualitatifkuantitatif. Penggunaan pendekatan berpikir sistem kualitatif (soft system methodology) dalam proses operasionalnya difasilitasi dengan penggunaan program komputer (software powersim constructor) sebagai alat bantu pengungkapan gagasan (cognitive mapping) atau memformulasikan model sebagai pendekatan berpikir sistem kuantitatif.Penelitian ini menghasilkan tiga temuan penting.Pertama, Pengukuran kinerja yang dipakai selama ini oleh Dinas Pendapatan Daerah Propinsi DKI Jakarta ialah menggunakan model LAKIP. Pada implikasinya dilapangan model ini tidak dapat menggambarkan secara baik dan rinci faktor-faktor yang menyebabkan kinerja suatu instansi dapat berjalan dengan benar, sebagai akibatnya organisasi juga tidak mampu merumuskan kebijakan mengenai tax potential, tax gap, mendeteksi potential loss, menghitung compliance cost dan menurunkan cost of taxation. Adapun kajian terhadap kinerja perpajakan diukur dengan indikator local taxing power, tax performance index, cost of collection, tax effort dan tax gap. Hasil analisis memberikan gambaran terhadap kewenangan pajak masih cukup tinggi, TPI yang digambarkan melalui potensi pajak hotel dan pajak restoran ternyata masih luas. Pada analisis tax efficiency masih memperlihatkan cost of collection yang tinggi. Analisis terhadap PDRB memberikan pengaruh kuat terhadap penerimaan pajak (tax effort). Hasil analisis tax gap PKB terlihat pada faktor nonfiling dan membesar ketika diintervensi dengan variabel spilovercost (invisible potential), pada BBNKB terletak pada nonfiling, pajak hotel pada underreporting; dan tax gap pada pajak restoran terletak pada nonfiling.Temuan kedua; kajian terhadap alternatif pengukuran kinerja organisasi dengan menganalisis enam dimensi nonfinansial yaitu dimensi kepemimpinan, perencanaan stratejik, wajib pajak sebagai pelanggan, pengelolaan pengetahuan, manajemen sumberdaya manusia dan manajemen proses. Dengan menggunakan teknik statistik stepwise (SPSS), diperoleh dua dimensi yaitu perencanaan stratejik dan sumberdaya manusia yang mempengaruhi secara dominan kinerja organisasi. Dengan demikian diperoleh tiga kriteria yang dapat digunakan untuk mengukur kinerja organisasi perpajakan daerah yaitu finansial, perencanaan stratejik dan manajemen sumberdaya manusia.Temuan ketiga, kajian terhadap kinerja organisasi menghasilkan leverage hingga tahun 2020. Secara umum leverage terletak pada kebijakan. Terhadap PKB leverage terletak pada spilovercost yang dapat ditambahkan pada persentase angka bobot. Analisis BBNKB memperlihatkan leverage pada kebijakan pada tarif pajak. Kajian terhadap pajak hotel menghasilkan leverage pada kebijakan parawisata dan tarif menginap hotel. Terhadap Pajak Restoran menghasilkan leverage pada tarif restoran dan pertumbuhan restoran dan seat restoran.Implikasi teoritis dan praktis dari penelitian adalah pertama; Implikasi teoritis: Untuk mengukur kinerja organisasi disarankan agar organisasi tidak menggunakan lagi perbandingan antara target dan realisasi pajak, tetapi menggunakan potensi pajak dengan realisasi pajak. Data perbadingan potensi dan realisasi pajak dapat digunakan untuk merencanakan strategi ke depan,menjelaskan kelemahan dan merinci faktor-faktor yang menyebabkan kinerja organisasi berjalan sesuai atau tidak dengan rencana. Pada tax gap, selain dapat mendeskripsikan potensi yang nonfiling, underreporting dan underpayment, penelitian ini menambahkan variabel lain berupa tax gap yang invisible potential yang berguna untuk menjelaskan potensi pajak yang tersembunyi dan belum dieksplorasi. Kedua, implikasi kebijakan (praktis); Dari analisis tax gap terlihat potential loss pajak hotel dan pajak restoran sangat tinggi, karena itu disarankan agar organisasi dimasa datang merumuskan kebijakan untuk mengekplorasi potensi dimaksud. Untuk menanggulangi cost of taxation yang tinggi pemerintah perlu merumuskan kebijakan pembenahan administrasi perpajakan. Ketiga, acuan untuk wajib pajak; untuk menekan tax compliance dalam rangka efisiensi pajak terutama untuk menekan time cost dan psychology cost pada pajak hotel dan pajak restoran, wajib pajak dapat menyusun sistem pelaporan pajak dengan memanfaatkan file elektronik (email) yang berguna untuk menekan biaya fotokopi dokumen, biaya transportasi dan biaya penyimpanan dokumen. Penelitian lanjutan dianjurkan memasukkan beberapa hal yang belum tercakup dalam penelitian ini, misalnya memasukkan variabel obyek rumah kos dan tarif secara lebih detail pada simulasi pajak hotel dan pajak restoran.

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The development of motor vehicles rapidly grows with the average development level 9% annually. Indeed, it gives contribution toward the tremendous revenue of motor vehicle tax (PKB) and motor vehicle purchase tax (BBNKB) for the Local Revenue Service (LRS/Dipenda) of Jakarta. Unfortunately, its rapid development is imbalanced with the length of roadways that only annually increases 3% in average. It is predicted, then, the total paralyze of traffics will inevitably be occurred in 2014. Nowadays, government and non-government organization plan to suppress the number of vehicle with its passenger that its impact will decrease the revenue of PKB and BBNKB. The last data shows that from regional tax revenue, the revenue of PKB in the last two years has been increasing in a small amount. On the other hand, BBNKB has been decreasing respectively, whereas the revenue from the tax of hotel and restaurant has not been showed the maximum effort. Therefore, it gives the signal that the revenue of PKB and BBNKB begins suffering from saturation point. This condition causes any questions appear in terms of how the organization performance of the Local Revenue Service at this time and the up coming time. The performance measurement employed by the LRS has been following the LAKIP model based on Presidential Instructions (Inpres) No. 7 year 1999. It has been giving such an orientation toward paradigm government that is internal, partial with the measurement of tight finance. Whereas the performance paradigm that has been developing these days has moved to measurement direction of non-financial or combination of financial and non-financial. One of approaches adopted to fulfill this need is the model of tax measurement by thinking systems and dynamics system approaches. The chosen title in this research is the Organization Performance of the LRS by Systems Thinking and System Dynamics.The questions of this dissertation is how the performance measurement of the LRS is at this time; what the alternative of performance measurement of the LRS, how the performance simulation of the LRS is, and what the highest leverage based on simulation until 2020 is. The research aims to a) dwell on and study the organization performance also identify and analyze the model, also the measurement mechanism employed by the LRS so far; b) develop and generate the alternative of performance model of LRS based on the system thinking approach trough dynamics simulation. The method applied in this simulation is system dynamics. The method is chosen in order to build such a model that will be applied based on the background, problem formulation and theoretical framework. It does so, since the performance problem of LRS observed possesses a dynamic nuance and its phenomenon structures contain more than one feedback structure. The simulation model by system dynamics refers to the qualitative and quantitative approach. The application of soft system methodology approach in its operational process is facilitated by the application of computer program (software powersim constructor) as the instrument of idea expression (cognitive mapping) or model formulation as the approach of thinking quantitative system.This research finds 3 crucial findings.First, the performance measurement tools that used by the Special Capital District of Jakarta is using the LAKIP model. The implications of this model is could not describe well and specifically the factors that caused the achievement of an agency to be able to go correctly. As a result, the organization could not also formulate the policy concerning tax potential, tax gap, detected potential loss, counted compliance cost and lowered cost of taxation. The study of regional tax performance measured by four indicators, namely local taxing power, tax effort, tax performance index and cost collection. The analysis result shows an illustration toward taxing power in Jakarta is high. Tax performance index illustrated through the potency of hotel and restaurant tax is still wide, but the analysis of tax efficiency still shows the high collection; whereas the analysis toward PDRB gives strong influence toward tax effort. From the study toward tax gap, it is implemented by three scenarios. In the pessimist scenario, tax gap of PKB is small, but in the moderate and optimism scenario describe that PKB owns enough huge tax gap in nonfiling factor. Having accomplished the theoretical study and interfered by spilovercost concept, it is found that invisible potential factor is more dominant than nonfiling factor. It is found in BBNKB that the illustration of tax gap upon underpayment is obtained and the highest is nonfiling since the tax payer postpones the BBNKB payment. In hotel tax, it is found that there is a nonfiling tax gap since a number of unregistered boarding house exist.Second finding; the study concerning alternative of the performance measurement organization by analyzing the six financial dimensions, such as the dimension of leadership, planning strategic, the tax obligation as the customer, the knowledge management, the management of human resources, and the management of the process. By using the statistic stepwise technique (SPSS), the result shows that the planning strategic and human resources were the dimensions that influenced dominantly the organization achievement. Therefore, there are three criteria that could be used to measure the organization achievement measurement of the regional taxation, such as financial, planning strategic and human resources management.The third finding, from the performance study of the LRS that generates leverage. In order to find the leverage, study of performance of each type of regional tax is executed by applying system thinking and system dynamics with three scenarios, namely pessimist, moderate, and optimist scenario. Toward PKB, it is recognized that leverage lies in the spillovercost that can be added for percentage of weight number. Another PKB leverage is the assessment value (NJKB) possibly shifted by the authority of regional tax in line with the market value. Analysis on BBNKB shows that leverage in policy can elevate the tax tariff. By doing scenario to increase or decrease the tariff of vehicle BBNKB, especially for new vehicle, it is seen the tremendous change of tax revenue if compared by other scenario. The study on hotel tax generates leverage of tourism policy and tariff of hotel occupancy. If it is interfered by these two policies, the revenue of hotel tax will possibly increase. Then, toward restaurant tax it is generated the leverage in tariff of restaurant and restaurant growth also its restaurant seat. While the effect of tourism policy does not own specific influence toward the growth of restaurant revenue.The academic implication of this research is to maximize the potency of regional tax, instead of tax gap which are nonfiling, underpayment, underreporting. Further, the generated model is possibly added by developing the invisible potential of tax gap. Invisible potential is such a hidden tax potency which can still be developed for the tax of motor vehicle. It is recognized when system is interfered by spillovercost variable or reason of global warming. In the future, for describing the effectiveness of regional tax, the Local Revenue Service is expected to employ the comparative data of tax potency with tax realization, not the comparison between target and tax realization.The theoretical and practical implications of the research were first: the theoretical implications: to measure the achievement of the organization it was suggested that the organization does not use the comparison between the target and the realization of the tax, but uses the potential for the tax with the realization of the tax. The use of the potential data for the tax could detail factors that caused the achievement of the proceeding organization well. In tax gap, apart from could describe the potential that nonfiling, underreporting and underpayment, this research added the other variable take the form of tax gap that invisible potential that was useful to explain the potential for the tax that was hidden and was not yet explored. Secondly, the implications of the policy (practical); the regional government could apply the restriction on the vehicle with the moderate scenario, by being accompanied by the policy of tourism of increasing acceptance of the hotel tax and the restaurant. As for from the analysis tax gap was seen potential loss the hotel tax and the restaurant tax were very high, because that was suggested that the organization in the future formulated the policy of exploring the potential was meant. To deal with cost of taxation that was high the government must formulate the policy of the repairing of taxation administration."

"Upaya peningkatan PAD dan menuju kemandirian daerah perlu dilakukan di era otonomi, diantaranya dengan mengefektifkan pemungutan sumber penerimaan dari pajak daerah, sebagai salah satu sumber PAD. Di Kota Solok, diantara sumber-sumber pajak yang perlu dievaluasi, pajak hotel dan pajak restoran, karena sampai saat ini, perkembangan realisasi kedua jenis pajak, relatif lebih besar dari target pajak yang ditetapkan, dengan pertumbuhan realisasi pajak, juga relatif lebih tinggi dari rata-rata inflasi, pertumbuhan penduduk, pertumbuhan ekonomi, kurun waktu 2003-2008. Akan tetapi, kontribusinya terhadap total penerimaan pajak daerah, masih dibawah 4 % untuk pajak restoran, dan dibawah 1 % untuk pajak hotel. Terlebih jika dibandingkan kontribusi pajak penerangan jalan terhadap total penerimaan pajak, yang mencapai hampir 90 %. Kondisi tersebut menjadikan penerimaan pajak Kota Solok, masih sangat bergantung kepada pajak penerangan jalan. Oleh sebab itu, perlu diketahui telah seberapa baik realisasi penerimaan pajak, dalam kurun waktu 2003 ? 2009, dengan mengetahui upaya pemungutan pajak, dan optimalisasi potensi pajak, serta efektifitas pemungutan pajaknya.Penelitian ini menemukan, tax effort kedua jenis pajak adalah rendah, demikian pula dengan tingkat efektifitas maupun tax coverage ratio. Selain itu, juga diketahui bahwa :i. penetapan target pajak yang belum baik dilihat dari tax capacity yang dimiliki dan dibandingkan dengan kota-kota lainnya di Sumatera Barat;ii. Tarif pajak efektif yang diberlakukan untuk pajak restoran dan pajak hotel, masih jauh lebih rendah dibandingkan tarif Perda.iii. Telah dipertimbangkannya faktor omzet sebagai dasar penetapan besarnya pajak terutang dalam implementasi pemungutan pajak. Sebagaimana hasil regresi pengaruh omzet terhadap efektifitas pemungutan, yang menunjukkan adanya signifikansi hubungan antar kedua variabel, walaupun korelasinya tidak tinggi. Hal ini menjadi sesuatu yang sedikit menggembirakan.

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Improvements in generating additional local sources revenue is essential in autonomy era and to promote local self sustenance. One effectively ways to achieve these goals by mobilizing local taxes, as a parts of local government revenues. At Solok municipal, among local taxes sources, have to evaluate are hotels tax and restaurants tax. The main reasons, because of realization of these taxes indicating tendency to persistence positive growth and potential for mobilizing sufficient resources during 2003 to 2008 Its based on tax collection indicator, which compare yearly taxes realization to yearly target of each taxes, and elasticity calculation by comparing average tax growth to average growth of inflation; average growth of population; average economic growth. But, on top that, the percentage of average contributions to total local taxes revenues still under 4 % for restaurants tax and under 1 % for hotels tax. Besides undeniable fact at Solok local taxes sources, there is a high depedency on public electrical consumption tax, which almost 90 %. The evaluation try to focus on tax effort, tax coverage ratio, and effectiveness as performance indicators to judge the goodness of tax revenue realization.This study found tax effort of hotels tax and restaurants tax are low, in line with tax coverage ratio indicator, effectiveness collecting ratio indicator to 3 hotels and 43 samples of restaurants tax payers at Solok. Furthermore, also was known :i. Tax targetting in planning documents was being set to low, compare to other municipalities in West Sumatera Province with the similarity of economic structures to Solok, 2003-2008;ii. Tax rates lower than statutory hotels tax law and restaurants tax law during 2003-2008;iii. Tax payers income has been considered in execution of tax collection, even the implementing procedures conduct by negotiation process between tax payers and official of DPPKA Solok. This is ones of a good news among the bad performance indicators results."

"ABSTRAKTujuan penulisan ini adalah untuk mengkaji penetapan harga pasar dari rumahsejahtera tapak dibawah plafon ceiling price yang telah ditetapkan olehpemerintah.Dengan menggunakanpendekatankuantitatifdanmetoderegresi linearbergandadari data panel, hasil dalam penelitian ini bahwa Faktor – factordeterminan yang berpengaruh dalam perhitungan harga rumah sejahtera tapakdibawah plafon ceiling price pemerintah adalah harga tanah, indek kemahalankonstruksi, serta biaya penyediaan fasilitas umum. Pengaruh yang diberikan olehmasing masing factor determinan tersebut cukup relevan secara individu yangdiartikan padasetiap kenaikan harga rumah sejahtera tapak, ketiganya memberkontribusi nilai yang berbeda setiap tahunnya. Sementara untuk factor determinanlainnya yakni biaya penyediaan PSU dari hasil penelitian ini menunjukanperubahan searah namun tidak signifikan, sehingga kenaikan harga rumah tapaksejahtera tidak terpengaruhi oleh keberadaan pembiayaan penyediaan PSU. Halini diasumsikan bahwa pembiayaan penyediaan PSU tidak seluruhnya dibebankan kepada penyedia jasa bidang perumahan namun dibiayai oleh bantuanstimulan PSU yang telah diberikan pemerintah sebagai bentuk subsidi bagipenyedia jasa bidang perumahan.

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ABSTRACTThe purpose of this paper is to examine the market pricing of the prosperous treadbelow the ceiling price by the government. By using a quantitative approach andthe method of multiple linear regression of panel data, the results in this study thatthe factors - factors that influence the calculation of the determinant of houseprices prosperous tread below the ceiling price ceiling is a government land price,construction cost index, as well as the cost of providing public facilities. Influenceexerted by each factor is quite relevant determinants are defined individually oneach rising landed house price prosperous, contributing three different values eachyear . As for the other determinant factors namely cost of providing the PSU fromthe results of this study showed changes in the same direction but not significant,so the rise of landedhouse price prosperous unaffected by the presence offinancing the provision of PSU . It is assumed that the financing of the provisionof the PSU is not entirely in charge to providers of housing financed by astimulant but a PSU that has been given by the government as a form of subsidyfor the housing sector service providers ."

"ABSTRAKPenelitian ini bertujuan untuk menguji bagimanakah pengaruh perceived user interface quality, perceived information quality, perceived security, perceived privacy dan contact interactivity terhadap customer satisfaction dan customer trust, serta bagaimana pengaruh customer satisfaction dan customer trust terhadap customer loyalty pada konsumen e-commerce di Indonesia. Data yang digunakan dalam penelitian ini adalah data primer yang didapat dari kuesioner. Dari hasil analisis ditemukan bahwa variabel perceived user interface quality, perceived security dan perceived privacy secara signifikan mempengaruhi customer satisfaction dan customer trust. Sedangkan perceived information quality dan contact interactivity tidak signifikan mempengaruhi customer satisfaction dan customer trust. Selain itu ditemukan juga bahwa customer satisfaction dan customer trust mempengaruhi loyalty

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ABSTRACT This study aims to examine how the effect of perceived user interface quality, perceived information quality, perceived security, perceived privacy and contact interactivity to customer satisfaction and customer trust. Also how the effect of customer satisfaction and customer trust to customer loyalty in Indonesia e-commerce industry. The data which has been used in this study is the primary data obtained from questionnaires. From the result of analysis which has been tested in the end we obtained finding perceived user interface quality, perceived security and perceived privacy have impact to customer satisfaction and customer loyalty. Meanwhile perceived information quality dan contact interactivity have no significant impact to customer satisfaction and customer trust. Also found that customer satisfaction and customer trust have positive influence to customer loyalty in Indonesia e-commerce industry. "

"The study examined the determinants of singlehood of never-married men and women aged 40-65 years with education as the main variable, using data from National Social-Economic Survey in 2007 and 2017. With the logit regression model, the result indicates that education is negatively significant in affecting the singlehood. Higher educated people are more likely to get married due to their good social attribute and consider as socially ready to form a family. Although there is declining marriage in these 10 years, the marriage norms still remain universal.

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Studi ini menguji faktor penentu melajang pria dan wanita yang belum menikah yang berusia 40-65 tahun dengan pendidikan sebagai variabel utama, menggunakan data dari Survei Sosial-Ekonomi Nasional pada tahun 2007 dan 2017. Dengan model regresi logit, hasilnya menunjukkan bahwa pendidikan secara negatif signifikan dalam mempengaruhi kehidupan melajang. Orang yang berpendidikan lebih tinggi memiliki kemungkinan yang lebih tinggi untuk menikah karena atribut sosial mereka yang baik dan dianggap "siap secara sosial" untuk membentuk keluarga. Meskipun ada penurunan pernikahan dalam 10 tahun ini, norma-norma pernikahan masih tetap universal."

"Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh faktor-faktor demografi terhadap perilaku Kepatuhan Perpajakan. Perilaku kepatuhan perpajakan dilihat dari intensi Wajib Pajak untuk melakukan tax evasion. Pengumpulan data dilakukan dengan cara menyebarkan kuesioner dan jumlah sampel sebanyak 304 responden. Hasil penelitian ini menunjukkan bahwa responden laki-laki dan perempuan mempunyai kepatuhan perpajakan yang sama. Hasil penelitian juga menunjukkan bahwa tidak ada perbedaan kepatuhan perpajakan antara responden yang sudah menikah dengan yang belum menikah. Variabel independen tingkat pendidikan, jenis pekerjaan dan tingkat penghasilan berkorelasi secara signifikan terhadap kepatuhan perpajakan (p < 0,05).

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The objective of this research is to examine impacts of demographic factors on tax compliance. Tax compliance behavioural is measure from tax payer intention to do tax evasion. Questioner is used for collecting data and total of respondents are amounting to 304 persons. The outcome of this reseach reveals that both male and female respondents were found to be having similar compliant attitudes. This reseach also reveals that tax compliance attitude are similiar among the married and single respondents. The four independent variables, which is age, academic qualification, occupation and income were the only variables that shown a statistically significant (p < 0.05)."

"Tujuan dari penelitian ini adalah untuk menguji secara empiris faktor penentu perilaku ketidakpatuhan pajak wajib pajak badan di Indonesia. Faktor penentu perilaku ketidakpatuhan meliputi biaya kepatuhan pajak, karakteristik wajib pajak, dan aspek sikap pajak. Data yang yang digunakan berasal dari survei yang diperoleh atas tanggapan 145 wajib pajak badan. Data yang diperoleh kemudian dianalisis dengan menggunakan model regresi linear berganda. Hasil pengujian menunjukkan bahwa persepsi kewajaran dan biaya psikologis pajak berpengaruh signifikan terhadap ketiga jenis perilaku ketidakpatuhan yang meliputi pengurangan pendapatan, penambahan beban dan ketidakpatuhan secara keseluruhan. Sebaliknya, ukuran perusahaan, sektor usaha, kewajiban pajak dan kompleksitas pajak tidak berpengaruh signifikan terhadap perilaku ketidakpatuhan wajib pajak badan. Faktor lainnya seperti biaya kepatuhan pajak, umur perusahaan, tarif pajak dan penghindaran sanksi pajak berpengaruh signifikan setidaknya satu dari ketiga jenis perilaku ketidakpatuhan.

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The purpose of this study is to empirically examine the determinants of tax noncompliance behavior of corporate taxpayers in Indonesia. The determinants factor of tax non-compliance behavior includes tax compliance costs, the characteristics of the taxpayer and the tax attitudinal aspect. The data used were collected from a survey obtained from 145 responses corporate taxpayers. Data were analyzed using linear multiple regression models. The test results show that tax law fairness and tax psychological cost have significant relationship on with three types of non-compliance behaviours which includes under-reporting of income, overreporting of expenses and overall non-compliance. Nonetheless, business size, business sector, tax liabilities and tax complexity have insignificant relationship with non-compliance behaviours. Other factors such as the tax compliance cost, business age, tax rate structure and tax detterence sanction have significant influence at least one types of non-compliance behavior."

"Penelitian ini bertujuan untuk menguji pengaruh faktor-faktor penentu terhadap investasi asing langsung di Indonesia. Faktor tersebut adalah risiko politik, nilai tukar mata uang, tingkat inflasi, pertumbuhan domestik bruto dan tingkat upah.Penggunaan data kwartalan time series periode 1990 sampai tahun 2003, memerlukan pengujian slasioneriras. Variabel FDL inf; dan wage mempunyai order integrasi I(0), sedangkan variabel risk, kurs, dan PDB mempunyai order integrasi I(l). Oleh karena itu OLS dijalankan dengan first diference untuk meyakinkan semua variabel sudah stasioner. Dengan pertimbangan pengaruh variabel-variabel bebas memerlukan time-lag, maka untuk semua variabel bebas digunakan lag 1.Hasil OLS, lag 1 perubahan risk berpengaruh negatif terhadap FDI dengan tarif signifikansi a= I0 % dan lag I pembahan wage yang berpengaruh negatif terhadap FDI dengan taraf signifikansi a= 1 %.Koefisien regresi B1 sebesar -26,178 menunjukkan bahwa: Jika lag I perubahan risiko politik naik sebesar satu indek, maka perubahan FDI turun sebesar US S 26.178 Million, sedangkan variabel-variabel Iainnya konstan. Koefisien regresi B5 sebesar -8,204 menunjukkan bahwa: Jika lag I perubahan wage naik sebesar Seribu rupiah, maka perubahan FDI turun sebesar US S 8.204 Million, sedangkan variabel-variabel lainnya konstan.Koefisien determinasi sebesar sebesar 0,177 menunjukkan bahwa variabel-variabel bebasnya secara bersama-sama dapat menerangkan variasi variabel terikatnya sebesar 17,7 %, sedangkan sisanya diterangkan oleh faktor-faktor yang lain.

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This research is aim to test of determinant factor impact to foreign direct investment in Indonesia. Those factors are: political risk, exchange rate, inflation, GNP, and wage.Using quarterly time series data from 1990 up to 2003 should be applied for stationary test. FDI, Inflation, and Wage variables have order integration I(0), but Risk, Exchange rate, and PDB have order integration I(l). Therefore OLS run at first difference to make sure all variable have stationary. With consider of impact of explanatory variables need to use time lag, therefore lag l use for all explanatory variables.OLS results, difference risk lag I has negative impact to FDI significant at or. = 10 % and difference wage lag I has negative impact to FDI significant at or= 1 %.The regression coefficient B1 of -26.178 means that by holding other explanatory variables constant the FDI decrease by about US $ 26.178 Million for every one point increase in risk index. Likewise, by holding other explanatory variables constant, the regression coefficient B5 of -8.204 implies that FDI decrease by about US $ 8.204 Million for every one thousand IDR increase in wage.Determination coefficient value of 0.177 means that explanatory variables together account for about 17.7 % of the variation in FDI. Other variation explained by other factors."