scholarly journals FAKTOR-FAKTOR PERSEPSI WAJIB PAJAK TERHADAP ETIKA PENGGELAPAN PAJAK

2018 ◽  
Vol 5 (1) ◽  
pp. 1
Author(s):  
Wanda Surahman ◽  
Ulinnuha Yudiansa Putra
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Tax Evasion ◽  
Subjective Norm ◽  
Primary Data ◽  
Love Of Money ◽  
Positive Effect

This study examines the effect of taxation understanding, subjective norm, love of money and religiousity on taxpayers’ perception on tax evasion ethics. Primary data were obtained through direct survey using questionnaires.  Using multiple regression analysis, four hypotheses were tested. The results show that only two hypotheses are supported revealing that taxation understanding and religiousity have positive effect on taxpayers’ perception on tax evasion ethics. 

scholarly journals PENGARUH KOLEKTIVISME, KOMITMEN ORGANISASI, DAN PENALARAN MORAL TERHADAP INTENSI MELAKUKAN WHISTLEBLOWING PADA PT. BANK BRI (Persero), Tbk. CABANG BENGKULU

2019 ◽  
Vol 8 (1) ◽  
pp. 15-25
Author(s):  
Intan Tri Nurdianti ◽  
Fitrawati Ilyas
Keyword(s):  
Regression Analysis ◽  
Organizational Commitment ◽  
Moral Reasoning ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Primary Data ◽  
Bank Officer ◽  
Positive Effect ◽  
Survey Approach ◽  
Whistleblowing Intention

This research aims to examine the effect of collectivism, organizational commitment, and moral reasoning on whistleblowing intention. The primary data of this research are collected from bank officer at Bank BRI Bengkulu Branch by using a survey approach. The questionnaire distributed to 60 respondents, but only 52 questionnaires that can be analyzed or processed. Analysis of the data in this study using analyzed multiple regression analysis. The result of the research showed that: (1) collectivism has a positive effect on whistleblowing intention, (2) organizational commitment does not affect on whistleblowingintention, and (3) moral reasoning has a positive effect on whistleblowing intention. This research is expected to help the banks, particularly Bank BRI Bengkulu Branch in designing strategies to increase their employees whistleblowing intention or in enhancing the institution’s whistleblowing system by paying attention to factors that influence whistleblowing intentions.Key words: whistleblowing intention, collectivism, organizational commitment, moral reasoning

scholarly journals Pengaruh E-Commerce, Tarif Pajak Terhadap Penggelapan Pajak

2020 ◽  
Vol 5 (1) ◽  
pp. 43-49
Author(s):  
Dewi Kusuma Wardani ◽  
Puji Rahayu
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Tax Evasion ◽  
Sampling Technique ◽  
Primary Data ◽  
Tax Rates ◽  
Test Results ◽  
Regression Test

This study aims to examine the effect of E-commerce and Tax Rates on Tax Evasion. The data used are primary data. The method used is multiple regression analysis. The sampling technique used in this study was convinence sampling and 102 data samples. Regression test results show that tax rates affect tax evasion, while E-commerce do not affect tax evasion.   Keywords: E-commerce and Tax Rates

scholarly journals Dampak Modal Intelektual Hijau terhadap Pengungkapan Sukarela Emisi Karbon

2019 ◽  
Vol 2 (1) ◽  
pp. 29-40
Author(s):  
Lin Oktris
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Intellectual Capital ◽  
Carbon Emissions ◽  
Research Methodology ◽  
Primary Data ◽  
Asean Countries ◽  
New Variables ◽  
Positive Effect

The purpose of this research is to analyze the effect of green intellectual capital on voluntary carbon emissions disclosure in IDX listed non financial companies in 2010-2014 with 40 companies samples. This research focuses on internal aspects side. This research methodology is multiple regression analysis. The results show that green intellectual capital have positive effect on voluntary carbon emissions disclosures. The results have contribution in disclosure of carbon emissions research for educators and stakeholders. The novelty of this research is to analyze new variables such as green intellectual capital. There are only 40 sample companiesbecause the disclosure of carbon emissions in Indonesia is still voluntary. Because samples only from Indonesia companies so the results cannot be generalized in ASEAN countries, Forfuture research, researcher can use primary data to measure green intellectual capital so that it reflects the perception of the company

PENGARUH PELATIHAN DAN MOTIVASI TERHADAP KINERJA KARYAWAN PADA KOPILOKA 3.0 PALEMBANG TAHUN 2021

2021 ◽  
Vol 1 (2) ◽  
pp. 145-152
Author(s):  
Juni Eliana Prasetya N ◽  
Moh. Faizal ◽  
Choirunnisak Choirunnisak
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Work Motivation ◽  
Employee Performance ◽  
Independent Variables ◽  
Analysis Technique ◽  
Level Of Training ◽  
Positive Effect

In this study, there are results that contradict the theory which states that the higher the level of training and motivation, the employee's performance should increase.  In this study, training had no effect and motivation had no positive effect. This study aims to determine the effect of training and work motivation on employee performance in Kopiloka 3.0.  The population in this study were all employees at Kopiloka 3.0, which amounted to 15 people with a sample of 15 people using saturated sampling.  The data analysis technique in this study used SPSS 24 software, which consisted of data quality test, classical assumption test, multiple regression analysis, and hypothesis testing. By using multiple regression analysis, the results of the study show that training has no effect on employee performance.  Motivation has a significant effect on employee performance.  Simultaneously (together) the independent variables of training and motivation have an effect on employee performance.

scholarly journals DETERMINANT OF BUDGETARY SLACK ON OPD OF KEBUMEN DISTRICT GOVERNMENT

2019 ◽  
Vol 4 (2) ◽  
pp. 151
Author(s):  
Eka Fitria Ambarini ◽  
Mispiyanti Mispiyanti
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Causal Relationship ◽  
Multiple Regression ◽  
Sampling Technique ◽  
Self Esteem ◽  
Primary Data ◽  
Coefficient Of Determination ◽  
Budgetary Slack ◽  
District Government

This study aimed to examine the causal relationship between budget emphasis, self-esteem and budget participation by using primary data collected by distributing questionnaires to the respondent. The population was the OPD Regency of Kebumen with a purposive sampling as a sampling technique. From 75 questionnaires that have been distributed, 70 questionnaires have been received and only 43 questionnaires that could be processed. This studied used multiple regression analysis methods. The study showed that based on the t-test:  budget emphasis and self-esteem have a positive and significant effect on budgetary slack, while budget participation does not affect budgetary slack. The coefficient of determination (R²) showed 29,5%, that was mean 29,5% variable of budgetary slack influenced by variables budget emphasis, self-esteem, and budget participation but 70,5% explained by other variables which not exist in this research

scholarly journals PENGARUH PEMAHAMAN WAJIB PAJAK DAN MANFAAT PAJAK RESTORAN TERHADAP KESADARAN WAJIB PAJAK MEMBAYAR PAJAK (STUDI KASUS PADA USAHA RESTORAN DI KOTA TOMOHON)

2014 ◽  
Vol 8 (3) ◽  
Author(s):  
Arian Sumando Butarbutar ◽  
Harijanto Sabijono ◽  
Heince R.N Wokas
Keyword(s):  
Regression Analysis ◽  
Hypothesis Testing ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Analytical Method ◽  
T Test ◽  
Primary Data ◽  
Tax Benefits ◽  
Tax Payers ◽  
The City

This study aims to determine the effect of taxpayer understanding and awareness of tax benefits to the restaurants taxpayer pays taxes . Sources of data used in this study is primary data derived from taxpayer restaurant in Tomohon. The analytical method used is multiple regression analysis. The results of the regression analysis resulted in the equation r Y = 8.000 + 0.136 X1 + 0.440 X2 . R2 value of 0.303 indicates the proportion of the taxpayer contributes understanding and awareness of tax benefits to the restaurants taxpayer pays tax at a restaurant in Tomohon 30.3 %. And korelsi coefficient ( r) of 0.550 . Hypothesis testing using t-test showed that no taxpayer understanding partial effect on consciousness taxpayer pays tax while the restaurant in Tomohon city restaurant tax benefits significantly influence the consciousness of the top tax payers in the city of Tomohon.

scholarly journals An Empirical Research on Rebooting of Customer Loyalty of Bata Product Through Guerrilla Marketing

2019 ◽  
Vol 8 (2S8) ◽  
pp. 1528-1531
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Customer Loyalty ◽  
Primary Data ◽  
Survey Method ◽  
Relative Contribution ◽  
Guerrilla Marketing ◽  
Design Cost ◽  
Chennai City

This study is conducted to examine the rebooting of customer loyalty of Bata products through Guerrilla marketing that helps to sustain their customers. In this era of globalization all firms are facing competition. Bata Company is not an exception. Hence this study will reveal how for this guerilla marketing is effective to sustain in the market. Primary data collected through survey method. Questionnaire constructed and data was collected from customers in Chennai city. Multiple regression analysis tools are used that helps to predict the effect of independent variables on dependent variable. Multiple regression analysis determines the fit of the model and the relative contribution of each of the predictors to the total variance. The variation in loyalty of customers of Bata products through Guerilla marketing is explained by change in design, cost effectiveness, variety of products and offers to attract customers. Each independent variable explains the variance.

scholarly journals EFFECT OF AWARENESS, KNOWLEDGE AND ATTITUDE OF TAXPAYERS TAX COMPLIANCE FOR TAXPAYERS IN TAX SERVICE OFFICE BOYOLALI

2017 ◽  
Vol 1 (01) ◽  
Author(s):  
Monot Wicaksono ◽  
Tutik Lestari
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Tax Compliance ◽  
The Body ◽  
Primary Data ◽  
Analysis Tool ◽  
Tax Revenues ◽  
Convenience Sampling ◽  
Knowledge And Attitude

Tax compliance is a major factor affecting tax revenues. To determine the level of compliance of taxpayers in meeting their tax obligations can be seen from the achievement of revenue targets. This research aims to analyzing the influence of taxpayers’ awareness, knowledge of taxation, and taxpayers’ attitude influential on of docility taxpayers in KPP Pratama Boyolali. Convenience sampling was conducted in this research as a method. Data obtained in the form of primary data questionnaire distributed in KPP Pratama Boyolali and data obtained secondary from KPP Pratama Boyolali. Taxpayers taken as sampled was taxpayers who came to KPP Pratama Boyolali who have NPWP good taxpayers people personally and the body was handed SPT in KPP Pratama Boyolali. This research used Multiple Regression analysis tool. The result of research shows that awareness taxpayers influential significantly against of docility taxpayers. The knowledge of the tax is not influential significantly against of docility taxpayers The attitude of the taxpayers significantly influences taxpayer compliance. Keywords: taxpayer awareness, knowledge of taxation, attitude of the taxpayer on tax compliance.

scholarly journals PENGARUH PERILAKU TIDAK JUJUR DAN KOMPETENSI MORAL TERHADAP KECURANGAN AKADEMIK (ACADEMIC FRAUD) MAHASISWA AKUNTANSI

2016 ◽  
Vol 3 (1) ◽  
pp. 57
Author(s):  
Dyon Santoso ◽  
Harti Budi Yanti
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Research Data ◽  
Accounting Students ◽  
Primary Data ◽  
Moral Competence ◽  
Academic Fraud

<span class="fontstyle0">The objectives of this research is to analyze and provide empirical proves about the influences of dishonesty behavior dan moral competence towards academic fraud of accounting students. The variable used in the research are dishonesty behavior and moral competence. The population of the research is the accounting students from Trisakti University, Bina Nusantara University, and Indonesia Banking School. 242 respondents has been involved as sampels in the research. Data used in the research consist of primary data collected using a questionaire. Multiple regression analysis will be used in the data analysis to test the hypotheses, and the data will be tested using the 20 version of SPSS The result of the test shows us that dishonesty behavior is proven to have an effect on the academic fraud of accounting students. While moral competence has not shown an effect on the academic fraud of accounting students.</span>

PENGARUH LEVERAGE; LIKUIDITAS, SAHAM PUBLIK DAN KOMITE AUDIT INDEPENDEN TERHADAP LUAS PENGUNGKAPAN SUKARELA DALAM LAPORAN Ta,TAl HlYUatNAN

2007 ◽  
Vol 3 (2) ◽  
pp. 93
Author(s):  
Mujiyono Mujiyono ◽  
Magdalena Nany
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Empirical Evidence ◽  
Multiple Regression ◽  
Voluntary Disclosure ◽  
Audit Committee ◽  
Annual Report ◽  
Negative Effect ◽  
Positive Effect ◽  
Independent Audit

Company's aniual report is one of the information that connecting the company's management and their stockholders. The study about voluntary disclosure in an.annual report will provide some insight about disclosure practiees in Indonesian firms. The objective of this research was to give empirical evidence about the effects of leverage, liquidity,firm public own proportion and independent audit committee proportion on voluntary disclosure both partially and simultaneously. Seventy four companies were analyed by multiple regression analysis. The resul*show that leverage insigniJicantly hat positive effect on voluntarydisclosure. Liquidity also insignificantly has positive effect on voluntary diselosure. Butfirm publi  own proportion insignificantly has negative effect on voluntary disclosure. Independent audit committee proportion also insigniJicantly has negative effect on voluntary disclosure. The result also show that leverage, liquidity, firm public own proportion and independent audit commitiee pioportion simultaneousiy have insignificant effect on voluntary disclosureKqwords: annual report, vol4ntary disclosure, leverage, tiquidity,finn public own proportion, independent audit committeeproportion

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