scholarly journals Non-employee individual taxpayer compliance

2018 ◽  
Vol 3 (1) ◽  
pp. 112-122
Author(s):  
Aqmarina Vaharani Paramaduhita ◽  
Elia Mustikasari

Purpose The purpose of this paper is to determine what factors may affect taxpayer (TP) compliance. Design/methodology/approach This research uses five independent variables such as income, TP’s perception on tax penalties, law and enforcement, fair tax treatment and the use of tax money in a transparent and accountable way. The dependent variable is the compliance of individual TPs non-employees. The data used are primary data obtained from questionnaires on KPP Surabaya Rungkut and processed using a multiple linear regression method with SPSS 21.0 Software for Windows. Findings The results show that partially income does not affect the compliance of individual TP non-employees; however, four other independent variables on the TP’s perception of penalties, law enforcement, tax treatment and the use of tax money simultaneously had a positive effect. Originality/value All independent variables had a positive effect on compliance by individual TP non-employees on KPP Surabaya Rungkut.

2021 ◽  
Vol 5 (1) ◽  
pp. 19-26
Author(s):  
Nurul Laili ◽  
Sri Hindarti ◽  
Dwi Susilowati

 This study aims to 1) Analyze the pattern of changes in commodity prices for spanish pepper in Malang District. 2) Analyzing the factors that influence fluctuations in the price of spanish pepper in Malang District. The research method used is quantitative method that uses secondary data in the form of time series obtained from several related agencies, namely the Central Statistics Agency of Malang District, Department of Industry and Trade, and Department of food crops, horticulture, and plantation in Malang District. Analysis of the data used is multiple linear regression with the dependent variable is the price at the consumer level from 2009-2018, while the independent variables use the data of the price of spanish pepper at the producer level, the amount of production, and the amount of consumption from 2009-2018. The study found that: 1) The development of the price of spanish pepper had a trend that tended to increase during the last 10 years. 2) From the results of data processing using multiple linear regression method with Eviews 9.0 application, it is found that the factor that significantly influences changes in the price of spanish pepper is the price at the producer level, while the amount of production of spanish pepper and the number of requests does not significantly affect the change in spanish pepper prices in Malang District. 


2021 ◽  
Vol 5 (1) ◽  
Author(s):  
Sandra Amelinda Kundari

Competition in the culinary business is currently required for business actors to have a strategy that is able to attract and retain consumers for the sustainability of their company. This study aims to test product quality, brand image and facilities simultaneously influence Abata Donut's purchasing decisions. The sample research sample is 100 consumers accidental sampling with multiple linear regression method. The results of the research on product quality, brand image and facilities simultaneously and partially have a significant effect on Abata Donut's purchasing decisions. The contribution of the three independent variables can explain the purchase decision by 42.9% and the rest is influenced by other variables. Keywords: product quality; brand image; facilities; customer satisfaction


2020 ◽  
Vol 11 (2) ◽  
pp. 137
Author(s):  
Sudirman Sudirman ◽  
Ubaidillah Ubaidillah

research aims to find out the effect of variable capital on the income of traders in Angso Duo Market Jambi City. The study used primary data by disseminating qusioners to 92 respondents. The method used in this study is a simple linear regression method. while econoetry analysis using a simple linear regression model is carried out to identify the variables that affect. Variables used are capital variables as free variables and income variables as bound variables. The results of the analysis showed that the capital had a positive effect on the earnings of Angso Duo Market traders. This means that if the market trader increases his capital, then the income of the market trader will also increase.


IQTISHODUNA ◽  
2011 ◽  
Author(s):  
Nur Ida Iriani

The objectives of the research are to know the concurrent effects of educational factors of consumers along with the price, quality, distribution, and promotion of towards the consumers' behavior in purchasing instant noodle, and to identify what factors have a dominant effect on the consumers' behavior in purchasing instant noodle in Malang. After an examination of 200 respondents by means of multiple linear regression method, the study found that: (1) F count value is 34.677, meaning that it is larger than F table (2.14). This indicates that there are significant concurrent effects of educational factors of consumers along with the price, quality, distribution, and promotion of instant noodle towards the consumers' behavior in purchasing instant noodle in Malang. Thus, the first hypothesis is accepted. (2) Among the independent variables that were examined, price has a dominant and significant effect on consumers' decision in purchasing instant noodle. Thus, the second hypothesis is accepted. (3) Viewed from the effects of individual factors on consumers' behavior in purchasing instant noodle, then: (a) Price has a significant effect of 12.15% on the purchase of instant noodle. (b) Education and income have a significant effect on the purchase of instant noodle. (c) Quality, distribution, and promotion have a significant but little effect on the purchase of instant noodle.


2020 ◽  
Vol 7 (2) ◽  
pp. 48-52
Author(s):  
Reksi Pradikta Ade

Competition in the global market is so tight, companies are trying to meet market demand. To meet the huge market needs, companies are required to meet the increasing market demand. Large demand will be followed by large quantities of production supported by maintenance of tools and production machinery. The study was conducted to examine the effect of competencies, organizational culture and work discipline on the productivity of the operational workforce in the mechanization section (study on pt. Senang kharisma text 2 in sukoharjo). 50 sample research samples. multiple linear regression method. The results of competency research, organizational culture and work discipline simultaneously have a significant effect on the productivity of the operational workforce in the mechanization section and in terms of competency, organizational culture and work discipline each have a positive and significant effect on the productivity of the operational workforce in the mechanization section. the productivity of the operational workforce in the mechanization section can be explained by three independent variables at 54.4% and the other 45.6 influenced by other variables. Keywords: competence, organizational culture and work discipline


2017 ◽  
Vol 4 (2) ◽  
pp. 34
Author(s):  
Endang Yuswatiningsih

The purpose of this research is to modelize the relationship between density residential and the behavior of tub drain with the incidence of malaria in Indonesia. This research used multiple linear regression method with 1 dependent variable and 2 independent variables. The assumption multiple linier regression is an error followed a normal distribution, error variance is homoskedastisitas, no autocorrelation problem and there was no problem of multicollinearity between independent variables. The result showed that all assumptions of multiple linier regression were fulfilled. Overall test results by using F statistic was obtained value of p = 0,001 < 0,05 (alpha) it meant that at least one variable density residential or behavior of tub drain which had a significant effect on the incidence of malaria. The test results partly by using t statistics was obtained value of p variable density residential was 0,001 ; 0,05 which meant that density residential had effect on the incidence of malaria and value of p for the behavior of tub drain variable was 0,980 ; 0,05 which meant that the behavior tub drain had no effect on the incidence of malaria; Keywords : multiple linier regression, density residential, behavior, malaria


2019 ◽  
Vol 13 (2) ◽  
pp. 51-61
Author(s):  
Irvan Stanlie

From the analysis using multiple linear regression method, the obtained results thatvariable of price has a significant impact on buying decision with result t-test (partial) obtained tvalue > t table (3.693 >1.993) with significant obtained about 0.000 < 0.05 then Ho rejected and Haaccepted. Variable of product quality has a significant impact on buying decision with result t-test(partial) obtained t value > t table (2.787 >1.993) with significant value obtained about 0.007 < 0.05then Ho rejected and Ha accepted. Variable of brand image has a significant impact on buyingdecision with result t-test (partial) obtained t value > t table (2.289 >1.993) with significant valueobtained about 0.025 < 0.05, then Ho rejected and Ha accepted. Variable of price, product quality,and brand image that simultaneous has a significant impact on buying decision with result F-test(simultaneous) obtained F value > F table (17.126 > 2.730) with significant value obtained about0.000 < 0.05 then Ho rejected and Ha accepted. Dimensions Coefficient of determination about0.389 or 38.9% which means independent variables consisting of price, product quality, and brandimage has a contribution obtained 38.9% toward buying decision, while the remaining (100% -38.9% = 61.1%) was influenced by factors other factors that are not discussed in this study.


2019 ◽  
Vol 3 (1) ◽  
pp. 64-78
Author(s):  
Novi Indriani ◽  
Adhitomo Wirawan

This study aims to identify, both simultaneously and partially between financial and non-financial compensation for employees and employees of PT United Sindo Perkasa. This research use Multiple Linear Regression method. The sample in this study used total sampling technique where everyone. The research instrument used is interview and questionnaire. The result of this research is positive financial compensation variable to work motivation. It is seen from tcount (3,203) bigger than ttable (1,66) with significant level (0,002 < 0,05). The non-financial compensation variable has an effect on work, different from 2,461 with significant level (0,007 < 0,05). Simultaneously, between financial and non-financial tax compensation variable on work motivation, it is seen from Fcount (13,451) bigger than Ftable (3.11) with significant level (0,000 < 0,05). Financial compensation variable has a positive effect on employee performance, different from ttable (1.66) with significant level (0,005 < 0,05). Non-financial compensation positive variable on employee performance, different from ttable (1.66) with significant level (0,023 < 0,05). Adjacent simultaneously between financial compensation variables and non-financial compensation on employee performance, this is seen from Fcount (10,312) greater than Ftable (3.11) with significant level (0,000 < 0.05).


2019 ◽  
Vol 13 (1) ◽  
pp. 40
Author(s):  
Eko Boedhi Santoso ◽  
Shinta Maharani Trivena ◽  
Nilawati Fiernaningsih

This study aims to determine the effect of Leadership Style and Motivation on employee performance at Matahari Department Store Malang Town Square. This type of research is quantitative. The data used in this study are primary data obtained by distributing questionnaires, interviews. The sampling method using Probability Sampling using Slovin formula, then the samples obtained were 83 respondents. Data analysis in this study uses multiple linear regression method with the help of SPSS 24. The results of this study indicate that Leadership Style has a significant effect on employee performance, motivation has a significant effect on employee performance.


2021 ◽  
Vol 5 (1) ◽  
Author(s):  
Rahmat Gunawan ◽  
Sri Hartono ◽  
Eny Kustiyah

The development of the culinary industry in Indonesia has experienced a rapid increase, in this condition the competition has become fierce to get and retain customers. This study aims to examine product diversity, product quality and service quality towards customer loyalty of Sakaw Coffee & Bites. The sample research sample is 100 consumers accidental sampling with multiple linear regression method. The results of the research on product diversity, product quality and service quality simultaneously and partially have a significant effect on customer loyalty of Sakaw Coffee & Bites. The contribution of the three independent variables can explain customer satisfaction by 47.9% and the rest is influenced by other variables. Keywords: product diversity, product quality and service quality, customer loyalty


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