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The study aims to analyze the influence of Application System E-Filing against obedience must tax with socialization taxation and understanding the internet as variable moderation. research data was obtained from a questionnaire (primary) distributed to Must North Sumatra I Medan DJP Tax with the use method of convenience sampling. Population study is must personal Tax North Sumatra I Medan DJP. Sample used in research this as many as 50 respondents. The questionnaire was tested using a validity test and a reliability test before the research. Test assumptions classic used are the normality test, multicollinearity test, heteroscedasticity test, and linearity test. The hypothesis test used is simple linear regression and Moderated Regression Analysis. Research results show that implementation of system E-Filing has an effect significant to obedience must tax, socialization taxation strengthens the application of system e-filing to obedience must tax, and internet understanding strengthens the application of system E-Filing against obedience must tax.

The purpose of this study was to determine the effect of work discipline, work attitude and job satisfaction on employee performance at PT. Nusa Jaya Farma Indonesia. The population of this study are employees of PT. Nusa Jaya Farma Indonesia, which has a total of 778 employees. The samples were taken using a random sampling technique, namely a number of 89 respondents. This research data analysis tool uses multiple linear regression. The results showed that job satisfaction has a positive effect on employee performance. This is shown by the value of t count is greater than t table, namely 2.246 > 1.664 with a sig value smaller than alpha, namely 0.027 <0.05, so it is significant. The regression coefficient of work discipline (β1) has a positive sign of 0.211 which means that the better the work discipline, the higher the employee performance. Work attitude has a positive effect on employee performance. This is shown by the value of t count is greater than t table, namely 3.239 > 1.664 with a sig value smaller than alpha, namely 0.002 <0.05, so it is significant. The work attitude regression coefficient (β2) is positive at 0.302 which means that the higher the work attitude, the higher the employee's performance. Work discipline has a positive effect on employee performance. This is shown by the value of t count is greater than t table, namely 3.151 > 1.664 with a sig value smaller than alpha, namely 0.002 <0.05, so it is significant. The regression coefficient of job satisfaction (β3) is positive at 0.316 which means that the higher the job satisfaction, the higher the employee performance.

This research is motivated by the achievement of work targets for employees of PT. MAS Silueta Indonesia Semarang which has not been maximized. This study aims to analyze leadership style (X1), work discipline (X2), and work environment (X3) on employee performance (Y) in the Office of Supervision and Service of Customs and Excise Middle Type Tanjung Emas Customs. The analytical method in this study is Multiple Linear Regression. Samples were taken using saturated sampling techniques, namely a number of 130 respondents. The results showed that leadership style has a positive effect on the performance of employees at PT. MAS Silhouette Semarang. Work discipline has a positive effect on the performance of employees of PT. MAS Silhouette Semarang. The work environment has a positive effect on the performance of employees of PT. MAS Silhouette Semarang. Based on the results of the research, suggestions can be given to improve the work leadership style at PT. MAS Silueta Semarang by frequently providing stimulus in the form of bonuses for those who excel and awards or promotions. Improving employee work discipline by evaluating employee discipline periodically. Give rewards to disciplined employees and threaten those who are not disciplined Improve the quality of the work environment because based on research the work environment does not affect employee performance. If the quality of the work environment has been improved, it is likely that employee performance will also increase.

This study aims to examine the Physical Aspects, Personality Interaction, Problem Solving, mediated by Customer Satisfaction against Customer Loyalty. The data used in this study used data obtained from questionnaires distributed to customers at Mirota Campus, DI Yogyakarta. The number of questionnaires distributed in this study to 220 respondents. The research data were analyzed using multiple linear regression analysis using the SPSS 25 program. The results of this study indicate (X1) Physical Aspects not have a positive effect on (Z) Customer Satisfaction. (X2) Personality Interaction has a positive effect on (Z) Customer Satisfaction. (X3) Problem Solving has a positive effect on (Z) Customer Satisfaction. (Z) Customer Satisfaction directly has a positive effect on (Y) Customer Loyalty. (X1) Physical Aspects through (Z) Customer Satisfaction has a significant influence on (Y) Customer Loyalty. (X2) Personality Interaction through (Z) Customer Satisfaction has a significant influence on (Y) Customer Loyalty. (X3) Problem Solving through (Z) Customer Satisfaction has no significant effect on (Y) Customer Loyalty and service quality mediated by costumer satisfaction (Z) on costumer loyalty (Y) has a positive effect.

This research aims to find out the influence of discipline on employee performance in hospitals. Ibn Sina YBW Umi Makassar. The type of data used is qualitative and quantitative data, then the data source used, namely primary data and secondary data. The collected data is analyzed in a scriptive manner, meaning that the data obtained in the field is processed in such a way that it provides a systematic understanding, then statistical calculations are held with simple regression analysis, coefisen correlation coefficient of determination (r) and t-test, From the results of calculations obtained values of y = 17.51 + 0.63 x, while the value of correlation coefficient (r) of 0.527 and coefficient of determination (r2) of 27.77% and the remaining 22.23%  It is influenced by other factors that were not studied. While the results of the distribution are: t (t-table) = 2,034, from the calculation of the distribution t (thitung) = 3,562, so that it can be known t (thitung) > t table (3,562 > 2,034, so that Ha received and rejected H0, which means, discipline has a significant positive effect on employee performance in hospital. Ibn Sina YBW UMI Makassar.

Traffic accidents are influenced by several factors including human error, animals, weather, traffic signs. Of the four, have an influence on traffic accidents with satisfactory results. The purpose of this study was to determine whether there was an influence of Human error, Animals, Weather, and Traffic Signs on traffic accidents on the Denpasar-Gilimanuk highway, Jembrana Regency, Bali. In this study, the research population is motorized vehicle users who cross the Denpasar-Gilimanuk highway, Jembrana Regency by taking a sample system with a total of 93 respondents (samples). The variables in this study consisted of: Human error (X1), Animals (X2), Weather (X3), Traffic signs (X4) and the dependent variable was Traffic Accident (Y). The research model is multiple linear regression analysis. The results of the analysis using the statistical tool SPSS V.25 program obtained multiple linear regression equations Y = -1.530+0,313X1+0,227X2+0,258X3+0,318X4+µ. Shows that, based on empirical facts (the results of filling out the questionnaire) and multiple linear regression results show that the Human error variable (X1) has a t count of 3.680 and a t table of 1.98729 then H1 is accepted and significant, animals (X2) have a t count of 2,035 and t table of 1,98729 then H2 is accepted and significant, weather (X3) has a t count of 2.852 and t table of 1.98729 then H3 is accepted and significant, traffic signs (X4) has a t count of 4.618 and t table of 1.98729 then H4 is accepted and significant. In the coefficient of determination test (R Square) the Adjust R Square value of 0.633 means that 63.3% of the variation in the dependent variable of traffic accident factors can be explained by the independent variables of human error, animals, weather, traffic signs. While the remaining 36.7% is explained by other reasons outside the variables studied.

This study aims to analyse the significance factors of Sea Export Process, Forwarding Responsibility, and Warehouse Handling Process towards the operational performance of Raja abadi branch Company in Semarang. This study is performed to the company's staff members as the population of 70 respondents. The data collection involves observations, literary reviews, interviews, documentations, and questionaires. Furthermore, the analysis technique used in this study is based on the result of research and multiple analysis using SPSS v.23 program. Based on the results of the research, the following equations are generated : Y = 2,752 + 0,268X1 + 0,342X2 + 0,184X3 + µ Based on the multiple linear regression equation, the study found out that the most dominant variable in the operational performance of the company is the Forwarding Responsibility variable with the regression coeficiency of 0,342. Furthermore, the determinated coeficiency (adjusted R square) showed a result of 0,707 or 70,7%. This means the operational performance of the company is governed by the variables of Sea Export Process, Forwarding Responsibility, and Warehouse Handling Process by 70,7% as well as other factors by 29,3%. Therefore, it is found that Air Export Process, Forwarding Responsibility, and Warehouse Handling Process played a positive and significance role for the operational of the Raja abadi branch Company in Semarang.

Sinar Sosro is a company that produces various beverage products. Product quality and brand equity in this company have been carried out well, in line with the development of market share and strong competition to always develop in making products that are attractive to consumers so that consumer satisfaction will always be well maintained.This type of research is a quantitative research. Collecting data in this study using the method of observation, interviews and questionnaires. The population of this study was 110, sampling used a combination technique of accidental sampling and purposive sampling, using the Slovin formula to get a sample of 88 respondents. The analysis uses multiple regression with the help of SPSS 22 software.Based on the results of this study there is a partial influence between the variable Product Quality (X1) on Consumer Satisfaction (Y) which is significant. we can conclude that t count, 5.292 > t table 1.988 and the significance value of the product quality variable is 0.000 < 0.05. This means that product quality (X1) partially influences consumer satisfaction (Y), so the hypothesis H0 is rejected. H1 is accepted. Based on the results of this study, there is a partial effect between Brand Equity (X2) and Consumer Satisfaction (Y). which is significant. We can conclude that t count is 4.251 > t table 1.988 and the significance value of Brand Equity is 0.000 <0.05. This means that Brand Equity (X2) partially influences Consumer Satisfaction (Y), so the hypothesis H0 is rejected and H2 is accepted. Based on the results of the study, there is a simultaneous (simultaneous) effect between the variables Product Quality (X1) and Brand Equity (X2) on Consumer satisfaction (Y). Statistical data analysis shows. The simultaneous significance value of Product Quality and Brand Equity is 0.000 < 0.05 and the calculated F value is 57.997 > F table 3.101. This means that Product Quality (X1) and Brand Equity (X2) simultaneously affect Consumer Satisfaction (Y), then the hypothesis H0 is rejected and H3 is accepted. Based on the output results of SPSS 22, there is a coefficient of determination or R square of 0.577 or 57.7% . This shows that the independent variables studied (product quality and brand equity) have a positive influence on consumer satisfaction by 57.7%. while the rest is influenced by other variables not studied.

This research aims to prove the influence of Dividend Policy and earnings per Share (EPS) on Company Value in Food and Beverage Companies listed on the Indonesia Stock Exchange (BEI) from 2016 to 2020. The type of data in this research process is quantitative where the data is obtained from financial reports. The population used in this research was 7 companies multiplied by 5 years, namely 35 observations. In this research, the method used is panel data regression, using the Chow test, Hausman test, and Lagrange test Multiplier and Common models Effect is the best model to use in this research. The research results show that the Dividend Policy (X1) does not have a significant effect on company value partially on Company Value (Y) and the Earning Per Share (EPS) variable has a partially significant positive effect on Company Value (Y). Company value is the company's performance as reflected by the share price which is formed by demand and supply in the capital market which reflects the public's assessment of the company's performance.

Based on the data obtained, this study was made with the intention of analyzing and examining the liquidity andleverage variables in financial distress with the profitability ratio as moderating in manufacturing companies listed onthe IDX with 3 years of observation, namely the 2017-2019 period. The independent variable is proxied by usingCurrent Ratio (CR) as the liquidity variable and Debt to Equity Ratio (DER) as the leverage variable. The moderatingvariable is proxied using Return on Assets (ROA), while the variable using the Z-Score proxy (Altman). The populationis manufacturing companies for the period 2017-2019 and is listed on the IDX. The sample taken is 99 manufacturingcompanies with purposive sampling method. The method of analysis uses logistic regression. The results of the researchtested show that CR has an effect on financial distress. Meanwhile DER does not affect financial difficulties. However,it is different from ROA, ROA, the effect of CR and DER on financial distress.

This study aims to analyze the influence of internal and external factors on bank credit. The data was obtained from banks listed on the Indonesian Stock Exchange in the 2017-2020 period. Samples were taken based on the purposive sampling technique. This research uses the data pool regression analysis. Then the selection of the best estimate based on the Chow test to select the Pooled Least Square (PLS) estimate with the Fixed Effect Model (FEM). Then the Hausman test was carried out to select the FEM estimate with the Random Effect Model (REM). The test results found that FEM was the best for further analysis. From the FEM output, it is concluded that Third Party Finance (TPF) and Loan to Deposit Ratio (LDR) have a positive effect on bank credit. Meanwhile, Non Perfoming Loan (NPL) and Capital Adequacy Ratio(CAR) do not affect bank credit. Then Economic Growth affects bank credit negatively. The Market Interest Rate has a positive effect on bank credit. The three state-owned banks have a higher ability to provide credit than the other banks in the sample of this study.

The study aims to find out the effect of ROA, ROA, CAR, BLIQ, CRISK, SIZE, INF, and GDP on NPL. This sampling technique uses purposive sampling. The sample used was 42 banks listed on the IDX with the 2017-2019 research period. The effect independent variable on the dependent variable is explained by using the multiple regression analysis methods. The classical assumption is also performed, namely normality test, autocorrelation test, multicollinearity test, and heteroscedasticity test. The results showed that ROA, CAR and CRISK had a negative and significant effect on NPL, while BLIQ, SIZE, INF, and GDP had a negative and insignificant effect on NPL.

The occupational safety and occupational health program created by the company in an effort to reduce the number of work accidents that occur when employees work and have an impact on employee performance so that company goals cannot be achieved optimally. Therefore, researchers are interested in studying more deeply and aim to find out how much influence occupational safety and occupational health have on the performance of employees. PT. Primatexco Indonesia. The population of this study was 216 employees and a sample of 68 employees. This research uses a quantitative approach and its analytical techniques, namely double liniear regression analysis. The results of the research obtained occupational safety (X1) has an effect and is significant on employee performance and occupational health (X2) has an effect and is significant on employee performance.

This research on profitability aims to examine the effect of firm size on capital structure. The population in this research are tourism, restaurant, and hotel companies listed on the Indonesia Stock Exchange in 2019 - 2020. The sample in this research was selected through purposive sampling, so that a sample of 31 companies was obtained. The statistical test tool uses multiple regression analysis. Capital ctructure in this research was measured using Debt to Equity Ratio, while firm size was measured using total assets. The results show that firm size has negative and insignificant effect on capital structure. The size of the company has no effect on management decisions to manage capital structure, whether management will use accounts payable or use its own capital. The bigger the company, the management will decide to manage using their own capital. There is a possibility that the larger the size of the tourism, restaurant, and hotel companies, management will tend to use capital originating from within the company, especially to reduce risk. This is exacerbated by the COVID-19 pandemic which has caused a sluggish tourism worldwide. Investors may withdraw their money in tourism and divert their funds to other fields that are considered more profitable.

The problem in this study is the fluctuating working capital in cigarette companies listed on the Indonesia Stock Exchange in 2017-2021. This study aimed at determining the influence of working capital on profitability. The population in this study was all cigarette companies listed on the Indonesia Stock Exchange totaling 5 companies. Research samples were obtained using the purposive sampling method. The samples used were from 4 companies. Data was collected through documentation and analyzed using descriptive statistical methods and inferential statistics, namely simple linear regression. Hypothesis testing was done through a t-test. The results of the descriptive analysis revealed that: (1) Working capital had an average value (mean) of IDR.14,277,908,600 of the total working capital. (2) Gross profit margin had an average value (mean) of 19.8 which shows that every IDR. 1 sale can be fulfilled with IDR.19.8 gross profit owned by the company. The results of the t-test statistic indicated that working capital (X) had a positive and significant influence on the variable gross profit margin (Y). The results of the determination analysis (R²) showed that the working capital variable was able to explain the fluctuation of profitability of cigarette companies listed on the Indonesia Stock Exchange by 21.4%.

This study's objective is to assess the expenses and logistics coordinator for the kinerja karyawan hotel in Makassar. The respondent to this study is a hotel karyawan located in Makassar. Seberita 55 responden dilakukan antara Jumlah Responden Penelitian ini. The sampling process was conducted using the purposive sampling technique. The present study employed the regression analysis technique with SPSS as the backtesting software. Based on the collected data, it can be concluded that the parsimal kerja ketuasan has a significant impact on the kinerja of the hotel karyawan in Makassar. The organizing committee of the parsimal Komitmen di Makassar incurred a significant loss in terms of clientele. Kepuasan kerja dan komitmen organisasi secara simultanis karyawan hotel kinerja di Makassar berpengaruh signifikan.

The purpose of this study is to determine how product innovation, brand image, and digital strategy affect the purchasing decisions of Palu consumers regarding Indomilk milk. The employed research methodology is quantitative in nature, incorporating both primary and secondary sources of data. The study's population comprises Indomilk milk consumers residing in Palu, the exact number of whom has not been determined. Due to the unknown quantity of the population, the number of respondents for this survey was calculated using the Paul Leedy formula and came to 81. The data for this study was gathered through the distribution of a questionnaire to the sample of respondents. This study employed various data analysis techniques, including instrumental tests, tests for double linear regression, t tests, F tests, and determination coefficient tests. On the basis of this study's data analysis, it is possible to conclude that product innovation, brand image, and digital strategy significantly impact the purchasing decisions of Palu consumers regarding Indomilk.

The purpose of this study is to assess the impact of different components of the green marketing mix. Specifically, the impact of green product, green pricing, green location, and green advertising on Armour Coffee purchase intentions in Maros Regency. The data utilised in this study was collected from 63 customers who had previously made purchases at the Armour Coffee location in Maros and was rigorously tested for validity, reliability, and classical assumptions. Data was collected via purposive sampling, and the results were analysed using multiple linear regression aided by the Statistical Package for Social Sciences (SPSS). Three of the five hypotheses analysed have empirical evidence to support them. Empirical results reveal that eco-friendly product and eco-friendly location qualities are favourably connected with purchase intention, whereas no significant influence is detected in regard to eco-friendly pricing and eco-promotions.

This research on profitability aims to examine the effect of good corporate governance on profitability. The population in this research are Consumer Goods Industry companies listed on the Indonesia Stock Exchange in 2019 - 2020. The sample in this research was selected through purposive sampling, so that a sample of 104 companies was obtained. The statistical test tool uses multiple regression analysis. Profitability in this research was measured using Return on Assets, while good corporate governance was measured using external ownerships. The results show that external ownerships has no significant positive effect on profitability.

This study aims to examine and partially analyze the effect of leadership, motivation and work discipline on the performance of the Barru District Fisheries Service Employees. To test and analyze the joint influence of leadership, motivation and work discipline on the performance of the Fisheries Service Office of Barru Regency. This study used two approaches, namely descriptive and explanatory approaches. Data collection methods used are questionnaires and document studies. The analytical method used is descriptive statistical analysis and multiple linear regression analysis. The results of the study show that: 1) Partially indicate that the leadership variable has a dominant effect on employee performance, this indicates that the higher the leadership, the higher the employee performance at the Fisheries Service Office of Barru Regency. 2) Partially shows that the motivation variable has an effect on employee performance, this shows that the better the motivation that is followed will further improve the performance of the employees at the Fisheries Service of Barru Regency. 3) Partially shows that the work discipline variable has an effect on employee performance, this shows that the better work discipline, the better the performance of employees at the Fisheries Service of Barru Regency. And 4) Simultaneously shows that the variables of Leadership, Motivation and Work Discipline have an effect on employee performance, which means that an increase in Leadership, Motivation and Work Discipline will affect the increase in employee performance at the Fisheries Service Office of Barru Regency by 84.4%