Search

Copyright of Umsatzsteuer-Rundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This study aims to analyze the determinants of tax arrears revenue at the Surabaya Mulyorejo Primary Tax Service Office, with a focus on the deterrent effect of taxpayers on auction announcements. This study uses a quantitative approach by examining variables such as warning letters, forced letters, and confiscation warrants. Data were obtained from the annual report of KPP Pratama Surabaya Mulyorejo, with the observation period from 2019 to 2023. The results showed that warning letters, Billing with Forced Letters, warrant to carry out confiscation and auction announcements have a significant effect on the receipt of tax arrears. The implication of this study shows that stricter law enforcement can increase taxpayer compliance and reduce tax arrears. This study aims to analyze the determinants of tax arrears revenue at the Surabaya Mulyorejo Primary Tax Service Office, with a focus on the deterrent effect of taxpayers on auction announcements. This study uses a quantitative approach by examining variables such as warning letters, forced letters, and confiscation warrants. Data were obtained from the annual report of KPP Pratama Surabaya Mulyorejo, with the observation period from 2019 to 2023. The results showed that forced letter, confiscation order, and auction announcement letter have a significant effect on the receipt of tax arrears. Stricter law enforcement can increase taxpayer compliance and reduce tax arrears. [ABSTRACT FROM AUTHOR]

The purpose of this study was to investigate the effects of taxpayer awareness, tax sanctions, the quality of fiscal services, and education level on individual taxpayer compliance at the Cirebon Dua Primary Tax Service Office. This type of research is a type of basic research. The population of interest in this study comprises all individual taxpayers registered at the Cirebon Dua Primary Tax Service Office in 2023, totaling 547,405 taxpayers. This study employs the simple random sampling technique for sample selection. Primary data was collected through distributing questionnaires to respondents. Data analysis utilized multiple linear regression conducted with SPSS Version 25 software. The results showed that taxpayer awareness, fiscal service quality, and education level increased individual taxpayer compliance at KPP Pratama Cirebon Dua. However, it was found that tax sanctions had no effect on individual taxpayer compliance. [ABSTRACT FROM AUTHOR]

This article is devoted to the study of certain aspects of control by the tax service over the implementation of controlled transactions by taxpayers. The author summarises the main criteria for transactions that fall under controlled transactions. The author emphasises that controlled transactions are under close scrutiny of the tax authorities. These are transactions involving non-residents and affecting the financial result of taxpayers and are carried out: with related non-residents; with non-residents registered in low-tax jurisdictions; with non-residents whose legal form is included in the relevant list; through non-resident commission agents; between a non-resident and its permanent establishment in Ukraine. Since cross-border pricing is one of the ways to minimise taxes, this increases the interest of the controlling authorities. Attention is drawn to both the type of controlled transaction and the income received by the taxpayer based on the results of the activity, which should be considered in the complex. It is emphasised that the main element of the controlled transaction audit is the correct pricing. In this case, the arm's length principle is used for the audit. The Tax Code of Ukraine clearly defines the conditions under which transactions are recognised as not complying with this principle. The author emphasises that in case of violation of this principle, the financial result is adjusted, which entails additional taxation. In addition, attention is focused on the existence of a business purpose (reasonable economic reason) for the controlled transaction, which can only be present if the taxpayer intends to obtain an economic effect as a result of economic activity. The economic effect mainly implies an increase in the taxpayer's assets and/or their value, as well as the creation of conditions for such an increase (preservation) in the future. Taxpayers should focus on the correct pricing not only as a basis for avoiding a tax offence, but also for proper tax planning. [ABSTRACT FROM AUTHOR]

In 2012, sales tax was replaced in China with value-added tax (VAT). This study evaluates the effect of this change on service exports. VAT reform was introduced across provinces and service sectors at different times. Hence, our paper identifies the impacts of VAT reform on firms' export behavior by utilizing a difference-in-difference (DID) estimation methodology and finds that VAT reform significantly increases service exports in intensive and extensive margins. The export-enhancing effects are larger for non-state-owned enterprises and firms of larger scale and higher productivity levels. VAT reform alleviates tax magnification and double taxation and effectively promotes the competitiveness of China's service exports. With the complete implementation of VAT reform, alongside the full refund of VAT on exported products, China's service exports would increase by approximately two-and-a-half times. [ABSTRACT FROM AUTHOR]

Digital services are changing our society and economy, bringing new challenges and problems for tax policy through development of digital economy. Digital companies have new business models, often without a physical presence in different countries, and at the same time they provide services to users whose contribution creates value for these companies that states cannot tax under current rules as traditional services. Also, it is often hard to determine the location of a customer which is important for taxation. There are some important factors influencing taxation of digital service such as significant economic presence from companies and creation of big data by users of different countries. Some countries have introduced their taxes on digital services independently, which means that there is no consensus on the taxation of digital services at the international level. The aim of this paper is to highlight the tax treatment of digital services in the European Union and, consequently, in Croatia. Also, authors will analyze the legal solutions for the taxation of digital services in France, the United Kingdom and the Republic of India, and make proposals for the introduction of taxes on digital services in Croatia. [ABSTRACT FROM AUTHOR]

Copyright of Umsatzsteuer-Rundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Article 2 of double taxation agreements (DTAs) is intended to ensure covered taxes under a DTA. Article 2 is significant since the legal protection provided by DTAs is limited only to the scope of DTAs. However, the wording of Article 2 may lead to confusion and uncertainty for taxpayers in terms of taxes within the scope of DTAs. In recent years, there has been a widespread trend of excluding digital service taxes (DSTs) from DTAs due to the lack of a global consensus on a common solution. This has refocused attention on Article 2. The fact that there is a scarcity of research on Article 2 raises concerns about what will happen if different types of taxes emerge over time. In this article, some important points and Türkiye's approach related to Article 2 and Türkiye's DST law which sometimes causes ambiguities and uncertainties for taxpayers were highlighted. This article also aimed to enhance a common understanding of the logic of the term "taxes covered." The research employed the descriptive research method, primarily utilizing the OECD Model Tax Convention (MTC) and its commentary, as well as prominent academic studies in the field and the Turkish DST law. [ABSTRACT FROM AUTHOR]

Copyright of Jurnal Nusantara Aplikasi Manajemen Bisnis is the property of Universitas Nusantara PGRI Kediri and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Bamboo & Silk is the property of Brill Academic Publishers and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Information technology facilitates access and interactive communication. Digital-based public services cut queues and increase efficiency. Good governance requires excellent service. The SAMBARA application simplifies vehicle tax payments, provides information, and improves service effectiveness. The purpose of this study is to determine how effective the Motor Vehicle Tax Payment Service through the SAMBARA Application is at the Regional Revenue Management Center of Cirebon Regency 1 Sumber. This study applied a descriptive qualitative approach using data collection techniques such as observation, interviews, and documentation. Data analysis used is data reduction, data presentation, and conclusions. The informants of this research are regulators and the public who use the SAMBARA Application. The theory used is Campbell's theory with five indicators: Program Success, Goal Success, Program Satisfaction, Input and Output Levels, Overall Goal Achievement. The success of the SAMBARA Application program in paying Motor Vehicle Tax is influenced by practicality and efficiency, providing solutions for users by avoiding queues at service offices. Despite obstacles such as unstable internet connection, the success of this program depends on clear regulations and intensive socialization by related parties. The high level of satisfaction is reflected in its ease, speed, and practicality, increasing the effectiveness of services without consuming much time and human resources. The implementation of SAMBARA provides significant outputs by facilitating payments, reducing queues, and providing easy access to tax information. This success is a successful step in achieving organizational goals, increasing the regularity of tax payments, preventing the practice of brokers, and facilitating access to information for the public. [ABSTRACT FROM AUTHOR]

Copyright of Revista Internacional de Humanidades is the property of Common Ground Research Networks and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Purpose: Increasingly, emerging information technologies such as shared software and continuous accounting are offering alternative ways to perform accounting tasks in a supposedly more efficient fashion. Yet, few studies have investigated how they affect the provision of accounting services, especially in the context of small accounting firms, which provide legal and tax services to entrepreneurs and businesses. Drawing on the service perspective, the paper critically examines how technological innovation challenges and reconfigures the co-production of accounting services in these firms. Design/methodology/approach: The paper answers calls issued in prior studies to conduct empirical research on emerging information technologies for accountants. It focuses on the specific context of small accounting firms and draws on interviews with small accounting firms' managers (n = 20). Findings: The study emphasizes five significant challenges that accounting firm managers face when using information technologies to support the provision of their services (ensuring reliability, factoring in their heterogeneous client base, repricing, training clients to use new technologies and promoting advisory services). Information technologies are shown to have a structuring role in the co-production of accounting services, as they lead to reconfigurations of the relationships between accountants and their clients. A range of four configurations is developed to highlight accountants' strategies to maintain collaborative relationships with their clients while integrating new technologies into their work practices. Originality/value: By conceptualizing accounting services as a co-production process, the paper offers new insights into the implications of emerging information technologies for small accounting firms. [ABSTRACT FROM AUTHOR]

Copyright of Revista de Derecho Fiscal is the property of Revista de Derecho Fiscal and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Gestão e Regionalidade is the property of Universidade Municipal de Sao Caetano do Sul and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Espacio, Tiempo y Forma. Serie III, Historia Medieval is the property of Editorial UNED and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Indonesia is a country that works hard to improve the lives of its citizens. The government relies mainly on tax income to generate revenue. To collect more taxes, the government uses various strategies. Tax is a mandatory contribution that individuals or companies owe to the state, based on the law, and is utilized for the benefit of the people. The aim of this research is to determine and explain how the quality of tax services, taxpayer knowledge, and tax sanctions affect individual taxpayer compliance in the Bandung Bojonagara Pratama Tax Service Office. The research method used in this study is quantitative, with a descriptive and verification approach, and the sample was purposefully selected. This study collected primary data from the Bandung Bojonagara Pratama Tax Service Office, literature studies, and questionnaires. The population of this study was 293,817, with a sample size of 100 individual taxpayers. The study found that the quality of tax services and taxpayer knowledge have a significant impact on taxpayer compliance in paying individual taxes. However, tax penalties have little influence on taxpayer compliance in paying individual taxes. [ABSTRACT FROM AUTHOR]

Copyright of Dilemas Contemporáneos: Educación, Política y Valores is the property of Dilemas Contemporaneos: Educacion, Politica y Valores and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This study aims to examine the effect of taxpayer knowledge, taxpayer awareness, service quality and tax sanctions on individual taxpayer compliance. The sampel in this study were individual taxpayers registered at the Aceh Province Primary Tax Service Office (KPP). The sampling method used purposive sampling, and the sample size was measured using the Slovin formula. The data ananlysis technique in this study is descriptive statistics and multiple regression analysis using SPSS version 25. The results of hypothesis testing are as follow. Simultaneously, taxpayer knowledge, taxpayer awareness, service quality and tax sanctions affect individual taxpayer compliance. Partially, taxpayer knowledge, taxpayer awareness, service quality affect individual taxpayer compliance and tax sanctions have no effect on individual taxpayer compliance. [ABSTRACT FROM AUTHOR]

Copyright of FinanzRundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Purpose: The purpose of this study is to find out the effect of consumption tax on savings behavior especially on the people who are close to their retirement. Design/methodology/approach: The authors analyze the response in spending and retirement saving using a difference-in-differences regression methodology. The authors use the year since the Public Provident Fund (PPF) enrollment date for each individual as a random assignment to identify the service tax policy's causal impact. Therefore, this variable is a continuous variable defined as an individual's age until the end of the restrictions when people can withdraw money from their retirement savings account PPF without any penalty. The treatment variable is the service tax shock (increase in service tax) that happened effective 1st April 2015. Findings: The authors find a significant effect of a change in the service tax rate on individuals' spending and PPF saving behavior. On average, individuals lower their consumption by about 14% and increase their PPF savings by 16% in response to the increase in the service tax rate. The authors find substantial heterogeneity in effect across different types of individuals. The effect is more pronounced for people closer to their retirement and needy people (defined as individuals with low traditional savings account balances). Research limitations/implications: The authors studied the effect of consumption tax on one category of savings (PPF) only. There are other savings instruments available in India. The data for those were not available to us. Practical implications: This paper not only throws light on the consumption and savings behaviour of the individuals, but will also help the policy maker for framing appropriate fiscal policy. Originality/value: Using a unique and proprietary data from a large bank in India, the authors analyze the effect of a tax policy change on households' consumption and retirement savings behavior. The authors find that households reduce their consumption by 14% and increase their voluntary retirement savings (Public Provident Fund aka PPF) by 16% in response to an increase in the service tax policy. Individuals close to their retirement age (55 years of age and above) and without any withdrawal restrictions from their PPF account tend to reduce their expenditures more and save more. Individuals with financial constraints and withdrawal restrictions do not reduce their expenditures significantly. To the best of the authors' knowledge no study was done on this. [ABSTRACT FROM AUTHOR]

This study aims to analyze the influence of awareness of Taxpayers, Taxpayer knowledge, administrative sanctions, tax apparatus services, modernization of taxation system on taxpayer compliance at the Office of Manpower of Surabaya city. The data of this study were obtained from Questionnaire (Primary). Data analysis used are Validity Test, Reability Test, Normality Test, Outer Model Testing (Measurement Model), Structural Model Testing (Inner Model). The result of this research is partially awareness of Taxpayer only does not have an effect on compliance, Taxpayer's knowledge only influence to compliance, administrative sanction only does not have an effect on compliance, Tax Apparatus service does not have an effect on compliance, modernization of tax system alone does not influence to compliance. [ABSTRACT FROM AUTHOR]

Copyright of Studies in Law & Economics / Studia Prawno-Ekonomiczne is the property of Lodz Scientific Society / Lodzkie Towarzystwo Naukowe and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Tax is one of the success of the country's economy. Problems that occurred in 2015 Compliance in reporting taxes based on the provisions of the Indonesian Taxation Act is low. From year to year, the Directorate General (DG) of Taxes of the Ministry of Finance has not yet succeeded in improving taxpayer compliance in reporting their taxes. The problem of tax compliance is a classic problem faced by almost all countries that implement a taxation system. The variables used are tax sanctions and taxpayer knowledge which are hypothesized to have an effect on taxpayer compliance. This study uses multiple regression methods. The sample of this study amounted to 200 people. The level of taxpayer compliance, which is included in the high category, can be reflected and formed by indicators of Compliance, Implementation of Sanctions, and Understanding. [ABSTRACT FROM AUTHOR]

Copyright of Uzhhorod National University Herald Series Law is the property of Uzhhorod National University, State Higher Educational Establishment and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Riwayat: Educational Journal of History & Humanities is the property of Riwayat: Educational Journal of History & Humanities and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This study aims to examine the effect of tax sanctions (SP), tax knowledge, tax services and taxpayer awareness on taxpayer compliance in e-commerce businesses. The sampling technique used in this study was purposive sampling. The sample in this study was 321 from the E-commerce business community in the Jakarta area. This type of research is quantitative research with data collection techniques, namely the method of distributing questionnaires via Google form using a Likert scale. The data processing method in this study uses Smart PLS software which is used to test hypotheses. The results of this study indicate that tax sanctions have proven to have a positive and significant effect on e-commerce business taxpayer compliance commerce. The results of this study recommend that creating E-commerce Business Taxpayer Compliance in individuals is to have good Tax Knowledge on Taxpayers (WP). [ABSTRACT FROM AUTHOR]

This study aims to determine the magnitude of the effect of the application of digital service tax (DST) and financial ability on tax evasion. Sample selection was done by using the convinience sampling method. Research respondents were taxpayers for DKI Jakarta Region. The number of samples used were as many as 120 respondents. The sampling technique used was multiple linear regression analysis. The results of this study prove that the application of digital service tax (DST) has an effect on tax evasion and Financial Ability has no effect on tax evasion. Based on the findings of the analysis, discussion, and conclusions previously discussed, the authors offer the following recommendations for interested parties to take into account. (1) Since the scope of this study is only confined to individual taxpayers in the DKI Jakarta region, the next researcher searches for further research areas. There are no direct interviews conducted after the survey approach is used in the investigation. (2) In order to reduce tax evasion, the tax authorities are intensifying their efforts to socialize understanding of the application of the digital service tax (DST). [ABSTRACT FROM AUTHOR]

Copyright of Revista Universitaria de Historia Militar (RUHM) is the property of Centro de Estudios de la Guerra and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

In recent years, the Russian Federal Tax Service has increasingly focused on processing taxpayer feedback through various communication channels. In this paper, we investigate the impact of this feedback system on the effectiveness of tax collection over the regions of the Russian Federation for 2017‐2021. Using a unique dataset of feedback received and a bunch ofcontrol variables with instruments, we show that the spread offeedback channels resulted in a small but significant increase in tax proceedings. We provide behavioral interpretation for this result: the introduction of feedback systems signals taxpayers that the tax offices have started to pay attention to what people think about their service. This simple signal transforms the relationship between taxpayers and tax administration from that of surveillance and authority to customer relations, which is reciprocated by the taxpayers and has contributed to the improvement of tax discipline. [ABSTRACT FROM AUTHOR]

The success of electronic filing services largely depends on their continuance usage. This study examines the factors affecting the continuance usage intention of the online tax filing services in Mauritius. An integrated model comprising Trust Theory and Information System Success Model (ISSM) is applied to assess the continuance usage behaviour of e‐filing systems. The model has been extended by adding two additional variables: Perceived Usefulness and Perceived Risk. The model was tested using a sample of 315 users of e‐filing services in Mauritius. A structural equation modelling technique using partial least square structural equation modelling verified the hypotheses. The results reveal that the continuance usage intention of an electronic tax filing system is influenced by Perceived Usefulness, User Satisfaction, and Service Quality. However, Perceived Risk does not influence the continuance usage intention of e‐filing systems since the importance of Perceived Risk diminishes as trust in the e‐service provider increases. The theoretical and practical implications derived from the findings of this study are also discussed. This paper makes several contributions to the literature on electronic tax filing systems. Summary at a glance This study examines the factors affecting the continuance usage intention of the online tax filing services in Mauritius. [ABSTRACT FROM AUTHOR]

SUMMARY: This study uses a unique dataset that separates tax nonaudit services (NAS) into tax planning and compliance NAS to examine how audit quality is affected by these two types of tax NAS. Our main results, which account for decisions to purchase and disclose the breakdown of tax NAS, show that audit quality is unaffected by tax planning NAS but is positively associated with tax compliance NAS. These findings suggest that the knowledge spillovers between tax NAS and audit quality documented in prior studies are attributable to tax compliance NAS. Additional tests reveal that the effect of tax compliance NAS is amplified by auditor industry expertise. Also, tax planning NAS in the presence of powerful chief executive officers (CEOs) and audit firm culture that relies on client advocacy has a negative effect on audit quality. These latter findings are consistent with engagement-level tax planning NAS degrading audit quality in certain settings. JEL Classifications: M40; H25. [ABSTRACT FROM AUTHOR]

Copyright of Umsatzsteuer-Rundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista Daena: International Journal of Good Conscience is the property of Spenta University Mexico and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Research generally finds positive audit and tax outcomes associated with auditor-provided tax services (APTS), attributing knowledge sharing (KS) between tax and audit as the underlying cause but not observing it. This study contributes to the APTS literature by investigating experienced audit and tax professionals' perspectives about when and how KS occurs. Results imply that KS occurs in two phases and is enhanced or inhibited by multiple factors related to knowledge relevance, motivation, opportunities, and culture. First, audit and tax personnel often share client information and their domain expertise while interacting during the audit, which enables identifying potentially valuable APTS. Second, further KS can occur during/following APTS performance, and APTS results may be shared back to benefit the audit. Our evidence shows that key factors may vary across phases, underscoring the importance of considering the full APTS process. Based on our findings, we suggest a number of future research opportunities. JEL Classifications: M41; M42. [ABSTRACT FROM AUTHOR]

This research is quantitative, descriptive, and associative type. The population in this study was 70 employees at the Gambir Tiga Jakarta Primary Tax Service Office. The sampling technique in this study is total sampling. With the total sampling technique, a sample of 70 employees was taken at the Gambir Tiga Jakarta Primary Tax Service Office as respondents in this study. The results of this study indicate that: 1) There is an influence of work ethic on employee performance, as evidenced by the count for the X1 variable (Work Ethic) of 13,491, while the value of the t table for n = 70 is 1,994. So t arithmetic> table or 13,491> 1,994, it can be concluded that the Work Ethic variable influences partially the Job Performance of Employees. The coefficient regression value of the. The work ethic variable (X1) to the Employee Job Performance variable (Y) is 0.405. This means that if the Work Ethics variable (X1) rises by 1 unit it will increase the. Employee Job Performance (Y) variable by 0.405, assuming the Work Ethics variable (X1) is considered constant. 2) There is an influence of the work environment on employee work performance, as evidenced by the count for the X2 variable (Work Environment) of 16,862, while the value of the table for n = 70 is 1,994. So tcount>table or 16,862>1,994, it can be concluded that partial Work Environment variables affect Employee Work Performance. The value of the regression coefficient of the Work Environment variable (X2) to the Employee Job Performance variable (Y) is 0.605. This means that if the Work Environment variable (X2) increases by 1 unit, it will increase the Employee Job Performance (Y) variable by 0.605, assuming the Work Environment variable (X2) is considered constant. 3) There is an influence of work ethic and work environment together on employee work performance, as evidenced by the ANOVA or Ftest or Fcount test in the value of 302,319 which is greater than Ftable of 2.74 with a significant level of 0,000 because 0,000 <0.05, so it can be said that the Work Ethics variable (X1) and Work Environment variable (X2) together influence the Employee Performance variable (Y). While the Adjusted R. Square value of 0.900. This shows that 90% of the work ethic and work environment simultaneously (jointly) affect employee work performance, while the remaining 10% is influenced by other factors not examined in this study. [ABSTRACT FROM AUTHOR]