ANALISIS DAMPAK VOLUNTARY AND FORCED COMPLIANCE TERHADAP TINGKAT KEPATUHAN PAJAK UMKM DI KOTA SEMARANG

2018 ◽  
Vol 1 (2) ◽  
pp. 28
Author(s):  
Khikmah Rizqi Awaliyah ◽  
Evi Yulia Purwanti
Keyword(s):  
Logistic Regression ◽  
Regression Analysis ◽  
Tax Evasion ◽  
Tax Compliance ◽  
Secondary Data ◽  
Binary Logistic Regression ◽  
Primary Data ◽  
Tax Revenue ◽  
Binary Logistic Regression Analysis ◽  
Compliance Problem

The increasing ratio and realization of MSMEs tax revenue in Semarang City is not matched with the level of tax compliance where the realization of tax revenue in Semarang City every year is always under 100% of the target set.This shows the low level of MSMEs tax compliance problem in Semarang City. This study aims to analyze the effect of tax knowledge, justice perspective, perceptions of tax evasion opportunities, and perceptions of tax sanctions on the level of tax compliance of MSMEs in Semarang City. The type of data used in this study is the primary data obtained from 101 samples of MSMEs in Semarang City as well as the secondary data obtained from several related agencies as the supporting data. Data analysis was conducted by using binary logistic regression analysis. The results of study showed that tax knowledge and perception of justice variables significantly influence MSMEs tax compliance in Semarang City. Most of the actors of MSMEs (>50% of respondents) have a high taxknowledge, especially in tax-aware indicators about the obligation to have NPWP for MSME which has a turnover of not more than 4.8 billion but have a low perception of justice where only 1 of 5 indicators that have the number of respondents >50% of indicators of perception of justice about the assumption that tax regulations are set for the benefit of all parties not only for the sake of one party, the rest of the respondents feel that the MSMEs tax is still not fair. Meanwhile, the perception variables of tax evasion opportunities and perception of tax sanctions have no significant effect to MSMEs tax compliance in Semarang City.

scholarly journals ANALISIS FAKTOR YANG MEMPENGARUHI STATUS PENERIMAAN BERAS KELUARGA MISKIN MENGGUNAKAN REGRESI LOGISTIK BINER DI KECAMATAN LANGSA BARAT

2020 ◽  
Vol 14 (2) ◽  
pp. 181-192
Author(s):  
Amelia Amelia ◽  
Fitra Mulyani ◽  
Ulya Nabilla
Keyword(s):  
Logistic Regression ◽  
Economic Status ◽  
Secondary Data ◽  
Binary Logistic Regression ◽  
Primary Data ◽  
Binary Logistic Regression Analysis ◽  
Binary Logistic Regression Model ◽  
The Status ◽  
Rice Consumption ◽  
The Government

Poverty is an inability to meet basic needs measured by expenditure, including rice consumption. Based on data from the Central Statistics Agency (BPS), as much as 95% of Indonesia's population consumes rice as the main food, with an average rice consumption of 102 kg/person/ year (BPS, 2013). Furthermore, BPS stated that almost 1/4 of them or around 25.95 million people were included in the category of the poor population as of March 2018. So the government made a policy to tackle the problem through the program of giving poor family rice (Raskin), namely subsidized rice assistance to households poor. However, in the implementation of the Raskin program, there was a deviation of around 40% of Indonesia's population with a middle-upper social-economic status receiving Raskin and 12.5% ​​of the population with a socio-economic status upon receiving Raskin. Therefore this study aims to analyze the significant factors that affect the status of rice in poor families using binary logistic regression analysis. The location of the study was conducted in the District of West Langsa because the district was one of the districts receiving the most Raskin in the City of Langsa. The data used in this study are primary data and secondary data. The results of the analysis show that the factors that influence Raskin's acceptance status are the level of education, type of floor, type of fuel, expenditure for food, and frequency of purchasing new clothes. The binary logistic regression model obtained is

scholarly journals The Impact of Literacy to Shariah Financial Service Preferences

ETIKONOMI ◽  
2016 ◽  
Vol 15 (1) ◽  
pp. 43-62 ◽  
Author(s):  
Anna Sardiana
Keyword(s):  
Logistic Regression ◽  
Regression Analysis ◽  
Financial Literacy ◽  
Financial Services ◽  
Binary Logistic Regression ◽  
Financial Service ◽  
Primary Data ◽  
Binary Logistic Regression Analysis ◽  
Descriptive Research ◽  
The Impact

The purpose of this study was to determine whether the Islamic financial literacy and the indicator as the knowledge, ability or skills and the confidence have a significant effect together and partially to the preferences of using the Islamic financial services. This type of research is descriptive research, while the method of analysis used in this study is the method of binary logistic regression analysis. The data used is primary data by the method of distributing questionnaires to users and non-users of Islamic financial services in Jakarta spread to the period April to May 2014. The results of this study indicate that Islamic financial literacy significant influence preference use Islamic financial services. In further testing, the knowledge indicator is partially significant toward the preferences of the use of Islamic financial services, as for indicators of ability and confidence does not affect the preferences of the use of Islamic financial servicesDOI: 10.15408/etk.v15i1.3115

scholarly journals E-tax system effectiveness in reducing tax evasion in Nigeria

2021 ◽  
Vol 19 (4) ◽  
pp. 175-185
Author(s):  
Adegbola Olubukola Otekunrin ◽  
Tony Ikechukwu Nwanji ◽  
Damilola Felix Eluyela ◽  
Henry Inegbedion ◽  
Temitope Eleda
Keyword(s):  
Tax Evasion ◽  
Tax Compliance ◽  
Secondary Data ◽  
Primary Data ◽  
Tax Revenue ◽  
Tax System ◽  
Medium Scale ◽  
Revenue Collection ◽  
Mind Set ◽  
And Control

This study examined how electronic tax system (E- tax system) reduces tax evasion in Nigeria. The survey sample was drawn from Federal Inland Revenue Service (FIRS) staff and small and medium-scale enterprise taxpayers registered in F.C.T., Abuja, Nigeria. Primary data was derived from a questionnaire administered to a population of 60 officials and employees of the FIRS and taxpayers at a small and medium-scale enterprise registered in F.C.T., Abuja, Nigeria. The secondary data used was extracted from the tax revenue collection report on the FIRS platform for 2000–2019 (20 years). The conclusive research design was used. General linear model and linear regression were used to analyze the data collected. The E-tax system was measured using actual tax revenues and the level of electronic tax services. In contrast, tax evasion was measured using tax compliance and mind-set of taxpayers towards E-tax system. Taxpayers’ attitudes towards E-tax system, actual tax revenue, tax compliance and the level of electronic tax services were used as mediating and control variables; thus, results established a significant relationship, and this relationship is an adverse one. The work shows that an effective electronic tax system will significantly reduce tax evasion. Therefore, the proper implementation of the electronic tax system helps mitigate the problem of tax evasion that causes economic and social detriments in the tax administration system.

scholarly journals Analisis Kemudahan Penggunaan, Efisiensi dan Keamanan Terhadap Minat Nasabah Bertransaksi Menggunakan BSM Mobile Banking Pada Bank Syariah Mandiri Kantor Cabang Payakumbuh

2018 ◽  
Vol 2 (2) ◽  
pp. 203
Author(s):  
Sandra Dewi ◽  
Sabri Sabri ◽  
Vina Pandu Winata
Keyword(s):  
Logistic Regression ◽  
Regression Analysis ◽  
Significant Influence ◽  
Binary Logistic Regression ◽  
Ease Of Use ◽  
Primary Data ◽  
Binary Logistic Regression Analysis ◽  
Mobile Banking ◽  
Use Efficiency ◽  
Testing Techniques

This study aims to determine the effect of ease of use, efficiency and security on the interest in transactions using BSM Mobile Banking. To conduct discussions and research, using primary data directly obtained from the object of research through a structured list of statements or questionnaires that have been answered by respondents, this study uses the help of SPSS version 15, and data testing techniques use binary logistic regression analysis. The results of the analysis show that ease of use, efficiency and security have a positive and significant influence on the interest in transacting using BSM Mobile Banking, both partially and simultaneously. The most dominant variable influencing the interest in transacting using BSM Mobile Banking is efficiency.

scholarly journals Analisa Pengaruh Citra Merek dan Kualitas Produk Terhadap Minat Beli Produk Xiaomi (Studi Kasus pada Mahasiswa STIE HAS Bukittinggi)

2020 ◽  
Vol 5 (01) ◽  
pp. 1-14
Author(s):  
Adilla Juita Siska
Keyword(s):  
Logistic Regression ◽  
Regression Analysis ◽  
Product Quality ◽  
Brand Image ◽  
Binary Logistic Regression ◽  
Primary Data ◽  
Binary Logistic Regression Analysis ◽  
Reliability Testing ◽  
Validity And Reliability ◽  
Testing Instruments

The research that has been carried out aims to find out how much influence the Brand Image and Product Quality have on the Interest in Buying Xiaomi Products. In this study, the author utilizes primary data that has been obtained from the results of research by distributing questionnaires or a list of structured statements and answered directly by respondents. In this research, the population is STIE Haji Agus Salim Students, Bukittinggi, which numbered 396 people. For sampling, Slovin formula is used, so that the sample obtained is 80 people and given a questionnaire, then the data is processed using SPSS version 17 and the stages of testing instruments in this study used testing validity and reliability testing using binary logistic regression analysis. The results of the analysis show that Brand Image and Product Quality have a positive and significant effect on Buying Interest Xiaomi Products. While Product Quality is the most dominant variable that influences Buying Interest.  

scholarly journals Apakah Empati Mempengaruhi Kepatuhan Pajak?

Owner ◽  
2022 ◽  
Vol 6 (1) ◽  
pp. 507-517
Author(s):  
Joko Sustiyo ◽  
Danang Desta Yudha
Keyword(s):  
Logistic Regression ◽  
Regression Analysis ◽  
Regression Model ◽  
Tax Compliance ◽  
Binary Logistic Regression ◽  
Wald Test ◽  
Empathic Concern ◽  
Binary Logistic Regression Analysis ◽  
Significance Level ◽  
Lemeshow Test

Research on the impact of empathy as a non-economic factor on taxpayer compliance has not been studied in Indonesia. Most research still focuses on economic factors that affect tax compliance. To find out whether empathy affects tax compliance, this study uses binary logistic regression analysis because the dependent variable is nominal and categorical. The significance of the regression equation parameters was tested by the Ratio Likelihood Test and the Wald Test. Then, the goodness of fit model was tested using the Hosmer-Lemeshow Test. The likelihood ratio test shows that there is at least one coefficient from the regression model that has an effect on the 5% significance level. Based on the Wald test, there is no independent variable that has a significant effect on tax compliance with a 5% significance level. The Hosmer-Lemeshow test states that the binary logistic regression model in this study is feasible to use. Binary logistic regression analysis shows that only one predictor has a significant effect on the tax compliance variable, namely empathic concern items. The odds ratio value of 1.054 on the empathic concern items variable shows that taxpayers who have empathy will be 1.054 times more tax compliant than respondents who do not have empathy. In other words, respondents who have empathy will tend to be more obedient in paying taxes than those who do not have this trait. Therefore, the government can formulate regulations that support the emergence of empathic concern items in the community so that tax compliance increases.

scholarly journals Predicting Burn Mortality Using a Simple Novel Prediction Model

2021 ◽  
Author(s):  
Sneha Sharma ◽  
Raman Tandon
Keyword(s):  
Logistic Regression ◽  
Regression Analysis ◽  
Prediction Model ◽  
Receiver Operating Characteristic ◽  
Logistic Regression Analysis ◽  
Operating Characteristic ◽  
Binary Logistic Regression ◽  
Apache Ii ◽  
Apache Ii Score ◽  
Binary Logistic Regression Analysis

Abstract Background Prediction of outcome for burn patients allows appropriate allocation of resources and prognostication. There is a paucity of simple to use burn-specific mortality prediction models which consider both endogenous and exogenous factors. Our objective was to create such a model. Methods A prospective observational study was performed on consecutive eligible consenting burns patients. Demographic data, total burn surface area (TBSA), results of complete blood count, kidney function test, and arterial blood gas analysis were collected. The quantitative variables were compared using the unpaired student t-test/nonparametric Mann Whitney U-test. Qualitative variables were compared using the ⊠2-test/Fischer exact test. Binary logistic regression analysis was done and a logit score was derived and simplified. The discrimination of these models was tested using the receiver operating characteristic curve; calibration was checked using the Hosmer—Lemeshow goodness of fit statistic, and the probability of death calculated. Validation was done using the bootstrapping technique in 5,000 samples. A p-value of <0.05 was considered significant. Results On univariate analysis TBSA (p <0.001) and Acute Physiology and Chronic Health Evaluation II (APACHE II) score (p = 0.004) were found to be independent predictors of mortality. TBSA (odds ratio [OR] 1.094, 95% confidence interval [CI] 1.037–1.155, p = 0.001) and APACHE II (OR 1.166, 95% CI 1.034–1.313, p = 0.012) retained significance on binary logistic regression analysis. The prediction model devised performed well (area under the receiver operating characteristic 0.778, 95% CI 0.681–0.875). Conclusion The prediction of mortality can be done accurately at the bedside using TBSA and APACHE II score.

scholarly journals Analisis Dampak Tax Morale Terhadap Kepatuhan Pajak UMKM: Studi Kasus Kota Semarang

2018 ◽  
Vol 1 (1) ◽  
pp. 14
Author(s):  
Muslimah Mahmudah ◽  
Deden Dinar Iskandar
Keyword(s):  
Small And Medium Enterprises ◽  
Tax Compliance ◽  
Binary Logistic Regression ◽  
Primary Data ◽  
Binary Logistic Regression Analysis ◽  
Ethical Business ◽  
Tax Morale ◽  
Business Size ◽  
Medium Enterprises ◽  
The Impact

This study aims to analyze the impact of tax morale on Micro, Small, and Medium Enterprises (MSMEs) tax complianceSemarang City as the case study. This study uses primary data generated from 117 samples of MSMEs in Semarang. Data analysis is performed  using binary logistic regression analysis. The results showed that environmental, institutional, ethical, business, and business size variables significantly influence MSMEs tax compliance. On the other hand, variables whose effect on tax compliance is not statistically significant include happiness, religiosity, gender, age, education, and marital status.

scholarly journals Predicting organizational performance from motivation in Oromia Seed Enterprise Bale branch

2021 ◽  
Vol 8 (1) ◽  
Author(s):  
Askalech Feyisa Jobira ◽  
Abdulnasir Abdulmelike Mohammed
Keyword(s):  
Logistic Regression ◽  
Regression Analysis ◽  
Intrinsic Motivation ◽  
Organizational Performance ◽  
Logistic Regression Analysis ◽  
Extrinsic Motivation ◽  
Binary Logistic Regression ◽  
Moderate Level ◽  
Binary Logistic Regression Analysis ◽  
Study Results

AbstractMotivation is one of the most researched yet crucial topics in academia from various perspectives. Despite this, researches show mixed results about the effect of extrinsic motivation on intrinsic motivation and organizational performance. Studies in Ethiopia also lack causal analysis and theoretical underpinning that made contributions from academia very little. Hence, this research is important to assess the effect of extrinsic motivation on intrinsic motivation and organizational performance from a cognitive evaluation theory perspective. The researchers adopted an explanatory research design with a quantitative approach. The entire 119 employees of the Oromia Seed Enterprise, Bale branch were included in the study to collect primary data through a close-ended questionnaire. The collected data was processed by SPSS software version 20. The relationship analysis was addressed by correlation and binary logistic regression analysis. Seen from extrinsic and intrinsic motivation aspects, the findings of the study showed that Oromia Seed Enterprise had a moderate level of organizational performance and a moderate level of employees’ motivation. The correlation analysis result indicated that employees’ extrinsic and intrinsic motivation had a positive relationship with organizational performance. The binary logistic regression analysis also indicated that extrinsic and intrinsic motivation had a positive and significant influence on organizational performance. However, the interaction effect of intrinsic and extrinsic motivation on organizational performance was not significant, implying the absence of influence when both intrinsic and extrinsic motivations happen at the same time. Finally, the study results have a theoretical contribution for compensating the lack of actual experience in the Ethiopian organization’s context. Equally, the understanding of the moderated relationship among the study variables may encourage Oromia Seed Enterprise and its managers to develop a practical motivation system, which entertains the complex interaction of motivation variables to improve organizational performance. In addition, studies of this nature can inform policymakers to strengthen an incentive system as well as other motivation veins in the Ethiopian public organizations.

scholarly journals Association between the non-HDL-cholesterol to HDL-cholesterol ratio and non-alcoholic fatty liver disease in Chinese children and adolescents: a large single-center cross-sectional study

2020 ◽  
Author(s):  
Shouxing Yang ◽  
Jinwei Zhong ◽  
Mengsi Ye ◽  
Lei Miao ◽  
Guangrong Lu ◽  
...  
Keyword(s):  
Logistic Regression ◽  
Regression Analysis ◽  
Children And Adolescents ◽  
Binary Logistic Regression ◽  
Hdl Cholesterol ◽  
Chinese Children ◽  
Binary Logistic Regression Analysis ◽  
Cross Sectional ◽  
Alcoholic Fatty Liver ◽  
Chinese Children And Adolescents

Abstract Background: The non-HDL-cholesterol to HDL-cholesterol (NHDLC/HDLC) ratio is closely related to a variety of dyslipidemia-related diseases. This study aimed to inspect the relationship between the NHDLC/HDLC ratio and non-alcoholic fatty liver (NAFLD) in children and adolescents.Methods: In this cross-sectional survey, a total of 7,759 eligible Chinese children and adolescents (5,692 boys and 2,067 girls) received routine medical examinations. The anthropometric and laboratory data of the subjects were collected. NAFLD was diagnosed by liver ultrasonography. Binary logistic regression analysis was performed on the NHDLC/HDLC ratio, NHDLC, HDLC and NAFLD. Receiver operating characteristic (ROC) curve analysis was exploited to compare the diagnostic significance of the above parameters for NAFLD.Results: The total prevalence of NAFLD was 4.36%, and the prevalence in boys was higher than that in girls (5.61% vs. 1.9%, P < 0.001). The prevalence of NAFLD was positively correlated with the NHDLC/HDLC ratio (P < 0.001). The binary logistic regression analysis demonstrated that the OR was 8.61 (95% CI, 5.90-12.57, P < 0.001) in tertile 3 (highest NHDLC/HDLC ratio) compared with tertile 1 (lowest NHDLC/HDLC ratio). After adjustment for age, sex, body mass index (BMI), alanine aminotransferase (ALT), uric acid (UA), total bilirubin (TB), fasting plasma glucose (FPG) and Homeostasis Model Assessment of Insulin Resistance (HOMA-IR), the OR for tertile 3 (OR=1.83, 95% CI, 1.04-3.22, P = 0.035) was still significantly higher than that of tertile 1. The area under the curve (AUC) of the NHDLC/HDLC ratio of boys was 0.787, which was significantly greater than that of NHDLC and HDLC (0.719 and 0.726, P < 0.001). For girls, the AUC of the NHDLC/HDLC ratio was 0.763, which was also significantly greater than that of NHDLC (0.661, P < 0.001). Furthermore, the cutoff point of the NHDLC/HDLC ratio was 2.475 in boys and 2.695 in girls. In addition, the AUC of the NHDLC/HDLC ratio was 0.761 in subjects with normal ALT levels (ALT ≤ 40 U/L), which was significantly higher than that of NHDLC (0.680, P < 0.001) and HDLC (0.724, P = 0.007). For subjects with elevated ALT levels (ALT > 40 U/L), the AUC of the NHDLC/HDLC ratio (0.746) was also significantly greater than that of NHDLC (0.646, P < 0.001)Conclusions: The NHDLC/HDLC ratio was positively correlated with NAFLD in Chinese children and adolescents. It may serve as an effective indicator to help identify NAFLD in children and adolescents.

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