scholarly journals Penghindaran Pajak pada Koperasi Syariah di Indonesia

2016 ◽  
Vol 2 (1) ◽  
pp. 43
Author(s):  
Oyong Lisa
Keyword(s):  
Regression Analysis ◽  
Size Effect ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Tax Evasion ◽  
Tax Avoidance ◽  
Quantitative Approach ◽  
Leverage Effect ◽  
Company Size ◽  
Research Type

<p><em>Abstract</em></p><p><em>This study aimed to analyze the effect of profitability, leverage and the size of the cooperative against tax evasion. This research type used is explanatory research with quantitative approach. The analysis tech-nique used multiple regression analysis the number of samples were 68 Cooperative Sharia. The result showed Profitability effect on tax eva-sion. The higher profitability affect cooperative tax evasion. Leverage effect on tax evasion. The higher the leverage means higher avoidance tax measures. Company size effect on the tax evasion. The greater company size the lower cooperative tax evasion owned, because large cooperatives are able to use its resources properly.</em></p><p>Abstrak</p><p>Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, <em>leverage,</em> dan ukuran koperasi terhadap penggelapan pajak. Jenis penelitian yang digunakan adalah penelitian penjelasan dengan pende-katan kuantitatif. Teknik analisis menggunakan analisis regresi bergan-da, dengan 68 sampel Koperasi Syariah. Hasil analisis menunjukkan profitabilitas<em> </em>berpengaruh positif terhadap penghindaran pajak. Semakin tinggi profitabilitas meningkatkan motivasi koperasi melakukan peng-hindaran pajak. <em>Leverage </em>berpengaruh positif terhadap penghindaran pajak. Semakin tinggi nilai <em>leverage </em>berarti tindakan <em>tax avoidance </em>semakin tinggi. Ukuran koperasi berpengaruh negatif terhadap terhadap penghindaran pajak. Semakin besar koperasi maka akan semakin rendah penghindaran pajak<em> </em>yang dimiliki, dikarenakan koperasi yang besar mampu menggunakan sumber daya yang dimilikinnya dengan baik.</p>

scholarly journals COMPANY SIZE, SALES GROWTH AND LEVERAGE AGAINST TAX AVOIDANCE IN PROPERTY AND REAL ESTATE COMPANIES ON THE INDONESIAN STOCK EXCHANGE FOR THE PERIOD OF 2012-2018

2020 ◽  
Vol 5 (2) ◽  
pp. 85
Author(s):  
Agung Fajar Ilmiyono ◽  
Rima Auliyamartha Agustina
Keyword(s):  
Regression Analysis ◽  
Real Estate ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Company Size ◽  
Sales Growth ◽  
Analysis Techniques ◽  
The Government

ABSTRACTThe difference in tax interests between companies and the government encourages companies to regulate the amount of tax burden to be paid, a strategy that is usually used by companies, namely tax avoidance, besides that the tax ratio in Indonesia has decreased from 2012-2017. This phenomenon shows that tax avoidance is still being carried out. This research aims to examine the effect of company size, sales growth, and leverage on tax avoidance in property and real estate companies listed on the IDX in the period 2012-2018. Twenty-one samples were tested with classical assumption test, using multiple regression analysis techniques. The results show that partially company size has an effect on tax avoidance, sales growth has no effect on tax avoidance and leverage has an effect on tax avoidance. Simultaneously, company size, sales growth and leverage have an effect on tax avoidance.Keywords: Leverage, Sales Growth, Tax Avoidance and Company Size

PENGARUH TRUST, PRICE DAN SERVICE QUALITY TERHADAP INTENTION TO PURCHASE PELANGGAN BHINNEKA.COM

2017 ◽  
Vol 2 (3) ◽  
pp. 391-400
Author(s):  
Rianto Nurcahyo ◽  
Dennis Andry ◽  
Kevin Kevin
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Service Quality ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Positive Influence ◽  
Quantitative Approach ◽  
Analysis Method ◽  
Intention To Purchase ◽  
Trust Intention

The purpose of this study is to identify and understand the factors that can influence the intention to purchase through trust, price, and service quality on consumers Bhinneka.com. This research uses quantitative approach by distributing questionnaires to 100 respondents Bhinneka.com. Data analysis method used in this research is simple and multiple regression analysis. The result shows that the three variables used have a positive influence on intention to purchase variable. The most dominant variables in explaining the variation of intention to purchase are service quality variable of 35.5%, the price of 17.2%, and trust of 24.6%. Keywords: service quality, price, trust, intention to purchase

KEPUTUSAN PEMBELIAN PRODUK SAPA KOPI MENGGUNAKAN E-COMMERCE PADA LAYANAN PESAN ANTAR BERBASIS OJEK ONLINE

2021 ◽  
Vol 5 (1) ◽  
Author(s):  
Jati Prastyo ◽  
Bambang Mursito ◽  
Istiqomah Istiqomah
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Sampling Technique ◽  
Quantitative Approach ◽  
Purchasing Decisions ◽  
Purposive Sampling ◽  
Delivery Service ◽  
Motorcycle Taxi

The purpose of this study is to examine purchasing decisions through online applications (e-commerce) on an online motorcycle taxi-based delivery service. This study uses a quantitative approach, namely by collecting data from respondents using a questionnaire. The number of samples is 100 people, calculated using the Slovin formula for buyers for three months. The sampling technique uses purposive sampling on consumers who have bought Sapa Kopi products through the Grabfood application. In testing multiple regression analysis using SPSS version 21, the calculated F value of 64.530 (p> 3.09) and a significance value of 0.000 (p 1.98) with a significance value of 0.000 (p 1.98) with a significance value of 0.000 (p 1.98) with a significance value of 0.017 (p

scholarly journals Analisis Kompetensi Kepemimpinan dan Budaya Organisasi Terhadap Kepuasan Pelanggan Melalui Perilaku Responsif (Studi pada PT Garuda Indonesia Kantor Cabang Surabaya)

2016 ◽  
Vol 1 (1) ◽  
pp. 11-28
Author(s):  
Yunia Insanatul Karimah
Keyword(s):  
Organizational Culture ◽  
Regression Analysis ◽  
Data Collection ◽  
Customer Satisfaction ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Organization Culture ◽  
Quantitative Approach ◽  
Leadership Competency ◽  
Responsive Behavior

The purpose of this research is to find out the influence of leadership competencyand organization culture to customer satisfaction either directly or indirectly throughresponsive behavior employees. This research has three variables namely independentvariables (leadership competency and organizational culture), mediating variable (responsivebehavior) and dependent variable (customer satisfaction). The population in thisresearch are frontliners and customer of PT Garuda Indonesia Surabaya Branch Office.The technique of data collection is the census method. Data are gathered by questionnairesgiven to 42 frontliners and customers of PT Garuda Indonesia Surabaya BranchOffice. This research used quantitative approach with multiple regression analysis. Theresult shows that leadership competency, organizational culture and frontliner responsivebehavior have significantly influence to customer satisfaction. Responsive behavior doesnot mediate the influence of leadership competency and organizational culture to customersatisfaction.

scholarly journals A Quantitative Approach to Magazine Advertisement Format Selection

1968 ◽  
Vol 5 (4) ◽  
pp. 376-386 ◽  
Author(s):  
Daniel S. Diamond
Keyword(s):  
Regression Analysis ◽  
Computer Program ◽  
Objective Function ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Quantitative Approach ◽  
Magazine Advertisement

Based on the propositions that the attention-getting power of an ad is measured by its readership and that readership is the effect of the ad format, this article uses six advertisement readership models constructed by multiple-regression analysis on 1,070 Life ads and describes a computer program that selects the advertisement format that maximizes a readership objective function.

scholarly journals PENGARUH LATAR BELAKANG ETNIS, KECERDASAN ADVERSITAS DAN REGULASI DIRI DALAM BELAJAR TERHADAP ORIENTASI WIRAUSAHA SISWA SMP NEGERI 31 SURABAYA

2017 ◽  
Vol 5 (2) ◽  
pp. 199
Author(s):  
Setijo Wardayati
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Entrepreneurial Orientation ◽  
Random Sampling ◽  
Ethnic Background ◽  
Quantitative Approach ◽  
Self Regulated Learning ◽  
Regulated Learning ◽  
Academic Year

This study aims to analyze the influence of ethnic background,  adversity quotient and self-regulated learning of the students’ entrepreneurial orientation SMP Negeri 31 Surabaya. This study uses a quantitative approach. This research was conducted in class VII and VIII in SMP Negeri 31 Surabaya for academic year of  2014-2015 with population of 663 students. Sample was 249 students, selected by proportional random sampling. Data analysed using multiple regression analysis. The results showed  there is positive and significant effect ethnic backgrounds, intelligence adversity and self-regulated learning of the students' entrepreneurial orientation SMP Negeri 31 Surabaya either partially or simultaneously. The influence of ethnic background, adversity quotient and self-regulated learning of the students' entrepreneurial orientation amounted to 63.8%, while the rest  influenced by other factors not examined in this study.

scholarly journals PENGARUH KONVERGENSI IFRS TERHADAP PERSISTENSI LABA : STUDI PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2012-2015

2019 ◽  
Vol 12 (2) ◽  
Author(s):  
Vania Adi ◽  
Yie Ke Feliana
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Stock Exchange ◽  
Quantitative Approach ◽  
Net Income ◽  
Operating Income

This research aims to test whether the more convergent IFRS in Indonesia can make company’s earning more persistence or not, also this research aim to test can the operating income this year can predict the net income in next year more rather than non-operating income.  This research uses quantitative approach with multiple regression analysis. Researcher use companies listed in Indonesia Stock Exchange within 2012 – 2015 period as the sample. There are 304 companies used in this research. The results show that the more convergent IFRS in Indonesia can make company’s earning more persistence even the coefficient value fluctuates, so the net income in current year can be used to predict the net income in next year. Meanwhile, operating income proved can predict net income in next yearrather than non-operating income even the ability to predict was decreased in 2015.

scholarly journals The Effect of Product Innovation and Price on Purchasing Decisions on Shopee Users in Bandung in 2021

2021 ◽  
Vol 12 (4) ◽  
pp. 747-753
Author(s):  
Didi Tarmidi, Et. al.
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Significant Influence ◽  
Product Innovation ◽  
Secondary Data ◽  
Quantitative Approach ◽  
Purchase Decision ◽  
Purchase Decisions ◽  
Purchasing Decisions

The purpose of this research is to explain how much Product Innovation and Price Influence Purchase Decisions on Shopee application in Bandung. This study used a quantitative approach with 100 respondents who used the Shopee application and the process of calculating multiple regression analysis in the process by SPSS25 software. The main data of this study was obtained from questionnaires, and secondary data obtained through the publication of journals and textbooks. Based on the results of the study that the variables Product Innovation and Price have a significant influence together on the Purchase Decision, but for variables Product Innovation has a less significant influence on the Price Decision. This shows us that Shopee app users in Bandung have other perspectives when making purchasing decisions instead of just Product Innovation that is considered.

scholarly journals Faktor-Faktor Yang Mempengaruhi Sticky Cost

2021 ◽  
Vol 6 (1) ◽  
pp. 274
Author(s):  
Zul Azmi ◽  
Januryanti Januryanti
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Intellectual Capital ◽  
Consumer Goods ◽  
Stock Exchange ◽  
Research Data ◽  
Company Size ◽  
Manufacturing Companies ◽  
Sales Company

This study aims to examine the factors that affect sticky cost. Specifically, this study examines the effect of sales, company size, asset intensity, and intellectual capital on sticky costs in industrial and consumer goods manufacturing companies listed on the Indonesia Stock Exchange. The research data consisted of 32 companies in the 2012-2017 period with 192 observations. Data were analyzed by multiple regression analysis. The results of this study indicate that the variable sales, company size, asset intensity, intellectual capital affect sticky cost. This research underlines that the company does not reduce costs related to intellectual capital despite a decrease in sales, but will try to find solutions through its resources to increase sales productivity. Thus, the company will need more costs because it will cause sticky costs.

scholarly journals Pengaruh Kinerja Sosial Terhadap Profitabilitas Bank Syariah

2015 ◽  
Vol 1 (7) ◽  
pp. 456
Author(s):  
Rosana Puspasari ◽  
Imron Mawardi
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Commercial Bank ◽  
Social Performance ◽  
Quantitative Approach ◽  
The Other ◽  
Net Income ◽  
Exogenous Variables ◽  
Other Hand

This study aimed to investigate the effect of social performance to the profitability of sharia bank. This study uses quantitative approach with multiple regression analysis and four variables; they are Mudharabah-Musyarakah Financing, Qardh Financing, and Zakat as exogenous variables and Net income as endogenous variable.Based on findings, it revealed that Mudharabah-Musyarakah Financing and Zakat effect significantly positive to the net income of Sharia commercial bank. Meanwhile Qardh Financing has non-significantly effect to the net income of Sharia commercial bank. On the other hand, Musyarakah-Mudharabah financing, Qardh financing and Zakat simultaneously has significantly effect to the net income of Sharia commercial bank.

Sign in / Sign up

Export Citation Format

Share Document