Khafsoh, Al Meida Alifil and Prof. Dr. Hamidah Nayati Utami, S.Sos., M.Si. (2023) Pengaruh Pelatihan Online terhadap Kemampuan dan Kinerja Relawan Pajak (Studi pada Relawan Pajak Universitas Brawijaya Tahun 2022). Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk mengetahui dan menjelaskan pengaruh pelatihan online terhadap kemampuan dan kinerja Relawan Pajak. Penelitian ini dilakukan di Universitas Brawijaya tepatnya di Tax Center FIA UB dan Tax Center FEB UB. Variabel dalam penelitian ini terdiri dari Pelatihan Online (X), Kemampuan (Y1) dan Kinerja (Y2). Populasi dan sampel pada penelitian ini adalah Relawan Pajak Universitas Brawijaya sejumlah 90 orang. Teknik penentuan sampel menggunakan teknik sampel jenuh dimana semua populasi dijadikan sampel. Data penelitian diperoleh langsung dari para responden menggunakan instrumen penelitian kuesioner. Jumlah responden yang mengisi atau mengembalikan kuesioner pada penelitian ini sejumlah 74 Relawan Pajak dengan tingkat responsive 82,2%. Penelitian ini merupakan penelitian eksplanatori dengan metode analisis data menggunakan PLS-SEM dibantu software SmartPLS versi 3.0. Hasil penelitian menunjukkan bahwa Pelatihan Online (X) berpengaruh positif dan signifikan terhadap Kemampuan Relawan Pajak (Y1), variabel Pelatihan Online juga berpengaruh positif dan signifikan terhadap Kinerja Relawan Pajak (Y2). Kemudian variabel Kemampuan (Y1) juga berpengaruh positif dan signifikan secara parsial terhadap Kinerja Relawan Pajak (Y2). Hasil pengujian hipotesis menunjukkan bahwa hipotesis pertama (H1) variabel Pelatihan Online (X) terhadap Kemampuan (Y1) dengan nilai T-statistic >1,96 yakni sebesar 12,242 dan P-values <0,05 sebesar 0,000. Pada hipotesis kedua (H2) menunjukkan bahwa variabel Pelatihan Online (X) berpengaruh signifikan terhadap Kinerja (Y2) dengan nilai T-statistics 10,516 dan P-values 0,000. Kemudian pada hipotesis 3 (H3) juga menunjukkan bahwa variabel Kemampuan(Y1) terhadap Kinerja (Y2) berpengaruh signifikan dengan nilai T-statistics 5,993 dan P-values 0,000.
English Abstract
This study aims to determine and explain the effect of online training on the work ability and performance of tax volunteer. This research was conducted at Universitas Brawijaya, precisely at the Tax Center FIA UB and Tax Center FEB UB. The variables in this study consist of Online Training (X), Work Ability (Y1) and Performance (Y2). The population and sample in this study were 90 Brawijaya University Tax Volunteers. The sampling technique uses a saturation sampling technique where the entire population is sampled. The research data was obtained directly from the respondents using a questionnaire research instrument. The number of respondents who filled out or returned the questionnaire in this study was 74 Tax Volunteers with a responsiveness rate of 82.2%. This research is an explanatory research with data analysis method using PLS-SEM assisted by SmartPLS version 3.0 software. The results showed that Online Training (X) had a positive and significant effect on Tax Volunteer Ability (Y1), the Online Training variable also had a positive and significant effect on Tax Volunteer Performance (Y2). Then the ability variable (Y1) also has a positive and significant partial effect on the performance of tax volunteers (Y2). The results of hypothesis testing show that hypothesis 1 (H1) is the variable Online Training (X) on Work Ability (Y1) with a T-statistic value of >1,96 which is 12,242 and P-values <0,05 of 0.000. In hypothesis 2 (H2) it shows that the online training variable (X) has a significant effect on performance (Y2) with a T-statistics value of 10,516 and a P-value of 0,000. Then in hypothesis 3 (H3) it also shows that the variable Work Ability (Y1) on Performance (Y2) has a significant effect with a T-statistics value of 5,993 and a P-value of 0,000.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | 0523030303 |
| Uncontrolled Keywords: | Pelatihan Online, Kemampuan Kerja, dan Kinerja Relawan Pajak |
| Subjects: | 300 Social sciences > 336 Public finance > 336.2 Taxes |
| Divisions: | Fakultas Ilmu Administrasi > Perpajakan |
| Depositing User: | Endang Susworini |
| Date Deposited: | 21 Dec 2023 03:44 |
| Last Modified: | 21 Dec 2023 03:44 |
| URI: | http://repository.ub.ac.id/id/eprint/205589 |
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