scholarly journals DEPARTMEN OF INCOME, SOCIALIZATION, TAXPAYER AWARENESS, AND TAX SANCTION TOWARD COMPLIANCE LAND AND BUILDING TAX PAYMENT AT DUKUH PENGKOL

2021 ◽  
Vol 6 (2) ◽  
pp. 95
Author(s):  
Oceania Andika Putri ◽  
Ismunawan Ismunawan

This study aims to analyze the factors that influence compliance with land and building tax payments. The independent variables used are income, socialization, taxpayer awareness, and tax sanctions. This research was conducted on land and building taxpayers who are in Dukuh Pengkol. The method used in the collection of samples is purposive sampling with a sample size of 91 taxpayers. In collecting data using a questionnaire that is distributed using google form. The analytical tool used in this study is multiple linear regression and processed using SPPS Ver. 22.0. The results of this study indicate that, taxpayer income, taxpayer awareness, and tax sanctions have a significant and significant effect on compliance with land and building tax payments in DukuhPengkol. Meanwhile, tax socialization had no effect on compliance with land and building tax payments at Dukuh Pengkol.

2020 ◽  
Vol 3 (1) ◽  
pp. 33-43
Author(s):  
Muhammad Bahruzen ◽  
Dian Komarsyah D ◽  
Prasetya Nugraha

The purpose of this study is determining the influence of location, quality of service, product completeness, and price towards consumer repurchase interest. The populations are consumers Surya Gemilang Store with 100 respondents, using questionnaire for collecting data. The technique of this research is purposive sampling. Analyzed by using multiple linear regression. The result shows that partially two independent variables, quality of service (X2) and price (X4) have a significant influence on consumer repurchase interest of Surya Gemilang Store. However, the location (X1) and product completeness (X3) has no significant effect on consumer repurchase interest. Simultaneously, location (X1), quality of service (X2), product completeness (X3), and price (X4) have a significant influence on consumer repurchase intention (Y). Conclusion: The quality of service and price have a significant influence on consumer repurchase interest in Surya Gemilang Store.   ABSTRAK  Tujuan dari penelitian ini adalah untuk mengetahui pengaruh lokasi, kualitas pelayanan, kelengkapan produk, dan harga terhadap minat pembelian ulang konsumen pada toko ritel. Sampel penelitian berjumlah 100 responden konsumen Toko Surya Gemilang yang ditentukan dengan purposive sampling, dengan teknik pengumpulan data menggunakan kuesioner. Data dianalisis menggunakan uji t, uji F, dan regresi linier berganda. Hasil analisis menunjukkan bahwa secara parsial, hanya variabel kualitas pelayanan dan harga yang memiliki pengaruh signifikan terhadap minat pembelian ulang konsumen. Namun, secara simultan, keempat variabel, yakni lokasi, kualitas pelayanan, kelengkapan produk, dan harga menunjukkan pengaruh yang signifikan terhadap minat pembelian ulang konsumen pada toko ritel. Adanya kesesuaian antara performa dari produk atau jasa (pelayanan) yang ditawarkan, dan jumlah alokasi daya beli konsumen terhadap suatu produk yang ditentukan oleh harga, lebih mendorong minat konsumen untuk melakukan pembelian kembali di waktu yang akan datang. Sehingga, harga dan kualitas pelayanan dapat membangun keunggulan kompetitif bagi toko ritel untuk bersaing, dan mendorong konsumen untuk melakukan pembelian ulang.


2021 ◽  
Vol 29 (1) ◽  
pp. 43-56
Author(s):  
Prafidhya Dwi Yulianto ◽  
Lilik Ambarwati

The purpose of this research is to know the influence of Working CapitalManagement on Profitabilty in Consumers Goods listed on the Bursa EfekIndonesia (BEI) aims to analyze the influence of woring capital in the from of:Cash Turnover, Account Receivable Turnover, and Inventory Turnover toProfitability (Return On Asset) at Consumers Goods Sector. This research methoduses multiple linear regression analysys with the help of SPSS 23.00 softwarewhich is used to see the inflyence between the independent variables in the fromCash Turnover, Account Recevaible Turnover, and Inventory Turnover to ReturnOn Asset (ROA)). The sample of this research is 31 consumer goods sector in2015-2018, so there are 124 annual report obtained through purposive sampling,then analyzed using multiple linear regression methods. The result showed thadbased on the F test, the independent variable had an effect on the ROA, it isindicated of 6.765 and significance of 0.000, overall the independent variable wasable to eaplain the effect 59,60%. While based on the partial t test, shows that thevariable Cash Turnover, Account Recevaible Turnover, and Inventory Turnoverhas a positive and siginificant effect on Profitability.


2016 ◽  
Vol 2 (2) ◽  
Author(s):  
Tika Wulandari ◽  
Suyanto Suyanto

This study aims to determine the factors that influence compliance in land and building tax payments in the District Sleman.Variabel dependent adherence in this study were paying taxes. The independent variables in this study include knowledge of taxation, education, administrative sanctions. This study used a questionnaire for data collection. Sample research study is registered taxpayers in Revenue Kabupten Sleman. Analysis of research data using multiple linear regression. The results showed that the variable tax knowledge and administrative penalties positive significant effect on adherence Land And Building Tax payments while the education variable does not affect the compliance of land and building tax payments. Keywords: knowledge of taxation, education, administrative sanctions, Compliance.


2017 ◽  
Vol 4 (1) ◽  
pp. 1
Author(s):  
Anastasya Putri Yudiana ◽  
Hexana Sri Lastanti

<span class="fontstyle0">This study aims to examine the factors that influence the behavior of academic fraud by students in the faculty of economics by using diamond fraud dimensions consisting of pressure, opportunity, rationalization and capabilities at the University of Trisakti environment. This study is using purposive sampling method and convenience sampling, purposive sampling is the selection of the sample taken not random, so that later on only samples that are necessary are to be tested, while convenience sampling means is easy with a qualititative approach that ultimately result in quantitative. The independent variables in this study is Fraud Diamond and the dependent variable is academic fraud by students in faculty of economics. Data was obtained through questionnaires with Likert scale. Statistical method in use is multiple linear regression with the help of SPSS 20 software. The results of this study indicate that students academic fraud behavior is influenced by the dimensions of the economic faculty of diamond fraud.</span>


2019 ◽  
Vol 10 (1) ◽  
pp. 15-28
Author(s):  
Abdiannur Abdiannur ◽  
Sukimin Sukimin

Celebrity Endorser (visibility, credibility, attractiveness and power) towards the decision to buy fastron oil in Balikpapan City. The analytical tool used is multiple linear regression. The population in this research is all the use of fastron oil in Balikpapan City and the sample used is 100 respondents using purposive sampling technique. The results showed that the celebrity endorser variables (visibility, credibility, attractiveness, and power) simultaneously associated with Fastron oil purchasing decisions and partial variable visibility had a positive and significant effect, positive and significant credibility, positive and significant attractiveness and positive questionable power and significant to purchasing decisions and power variables are variables that have a dominant influence.    


2021 ◽  
Vol 2 (1) ◽  
pp. 99-115
Author(s):  
Amran Manurung

This study aims to know the effect of sales and account receivables turnover on profitability in manufacturing companies in the consumer goods and industrial sector listed on Indonesian stock exchange for 2017-2019 period. The independent variables in the study are sales and accounts receivable turnover. The dependent variable was profitability. The sample in this study was manufacturing companies in the consumer goods and industrial sector listed on the Indonesian stock exchange from 2017-2019, namely 27 companies. They were taken by purposive sampling technique and 81 datawere taken. The method in analyzing data by using multiple linear regression. The results of the study showed that the influence of sales did not have effect on profitability, while the influence of account receivables turnover have significant effect on profitability. Simultaneously the influence of sales and accounts receivable turnover has significant effect on profitability.


2020 ◽  
Vol 20 (1) ◽  
pp. 141
Author(s):  
Rika Rizky Ayuningtyas ◽  
Suhendro Suhendro ◽  
Purnama Siddi

This study aims to determine the factors that influence capital structure. The independent variables in this study are asset structure, company size, liquidity and profitability. The population of this research is 43 consumer goods industry companies listed on the Indonesia Stock Exchange for the period of 2016-2018. By using purposive sampling technique, as many as 62 companies met the sample criteria. The method used is multiple linear regression. The results of this study indicate that simultaneously asset structure, company size, liquidity, and profitability variables affect the capital structure. The research results partially liquidity variables affect the capital structure. Meanwhile, the variable asset structure, company size, and profitability does not affect the capital structure.


2019 ◽  
Vol 8 (1) ◽  
pp. 109-121
Author(s):  
Rifda Amalia Luthfiani ◽  
Ratna Candra Sari

Abstract : The Effect of Religiosity, The Level of Income, and The Level of Islamic Financial Literacy Toward The Interest Of Student To Become Customers In Sharia Financial Institution. This research aims to analyze (1) the effect of religiosity toward the interest of students to become customers in Sharia financial institutions, (2) the effect of income on the interest of students to become customers in Sharia financial institutions, (3) the effect of the level of Islamic financial literacy the interest of students to become customers in Sharia financial institutions, and (4) the effect of religiosity, income, and the level of Islamic financial literacy the interest of students to become customers in Sharia financial institutions.This research was causal research, used a purposive sampling method, and used multiple linear regression technique. The results of this research indicate that all independent variables have a positive effect on the dependent variable. Keywords : The Interest of Students to Become Customers in Sharia Financial Institutions, Religiosity, The Level of Income, The Level of Islamic Financial Literacy


2017 ◽  
Vol 3 (1) ◽  
pp. 93-104
Author(s):  
Aryanto Alfredo ◽  
Chalil Chalil ◽  
Nirwan Nirwan

This study aims to know the factors of Consumer Loyalty KFC Hasanuddin in Palu City. Independent variables used in this study are Value (price and quality) (X1), Image (reputation of the brand) (X2), Convenience and ease to get goods or services (X3), Satisfaction perceived by consumer (X4) (X5), Warranty and Guarantee (X6) While the dependent variable is Consumer Loyalty (Y) .This research type is quantitative.The method of this research is descriptive causal.The samples used in this research are as many as 105 respondents with the form of sampling using technique purposive sampling The method of data analysis used in this study is multiple linear regression analysis method.The results of this study indicate that Factors Value, Image, Comfort And Convenience, Satisfaction, Service, Warranty And Guarantee Affecting Consumer Loyalty (Study At KFC Hasanuddin In Palu City) simultaneously have a significant effect on consumer loyalty to KFC Hasanuddin in Pa City lu. Partially Factor-Factor Value, Image, Convenience And Convenience, Satisfaction, Service, Warranty And Guarantee Affect Consumer loyalty significantly influence consumer loyalty to KFC Hasanuddin in Palu City. Penelitian ini bertujuan untuk mengetahui faktor-faktor loyalitas Konsumen KFC Hasanuddin di Kota Palu. Variabel independen yang digunakan dalam penelitian ini adalah Nilai (harga dan kualitas) (X1), Citra (reputasi dari merek tersebut) (X2), Kenyamanan dan kemudahan untuk mendapatkan barang atau jasa (X3), Kepuasan yang dirasakan oleh konsumen (X4), Pelayanan (X5), Garansi dan jaminan (X6. Sedangkan variabel dependen adalah Loyalitas konsumen (Y). Jenis penelitian ini adalah kuantitatif. Metode penelitian ini adalah deskriptif kausal. Sampel yang digunakan pada penelitian ini yaitu sebanyak 105 responden dengan bentuk pengambilan sampel menggunakan teknik purposive sampling. Metode analisis data yang digunakan dalam penelitian ini adalah metode analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa Faktor–Faktor Nilai, Citra, Kenyamanan dan Kemudahan, Kepuasan, Pelayanan, Garansi dan Jaminan yang memengaruhi Loyalitas Konsumen (Studi Pada KFC Hasanuddin Di Kota Palu) secara serempak berpengaruh signifikan terhadap loyalitas konsumen pada KFC Hasanuddin di Kota Palu. Secara parsial Faktor– Faktor Nilai, Citra, Kenyamanan dan Kemudahan, Kepuasan, Pelayanan, Garansi dan Jaminan yang Memengaruhi loyalitas Konsumen berpengaruh signifikan terhadap loyalitas konsumen pada KFC Hasanuddin di Kota Palu.


Author(s):  
Putri Dwi Cahyani ◽  
Restu Frida Utami

Sharia Bank of Jateng, Puwokerto is a sharia unit that was established in 2014, has a big challenge to expand market share both from the competition of Islamic and conventional banking in Purwokerto city. Maximizing sharia marketing is expected to be the strength of Sharia Bank of Jateng which aims to provide customers satisfaction. There are four item in sharia marketing that become guidelines for sharia marketers, Rabbaniyyah (Theistic), Akhlāqiyyah (Ethic), Al-Waqī'iyyah (Realistic) and Insāniyyah (Humanism). In this study, it examines the effect of sharia marketing and how the influence of sharia marketing value characteristics towards customer satisfaction. This research was conducted by distributing questionnaires to 100 customers by using purposive sampling. To find out how far the independent variables can affect the dependent variable, we using multiple linear regression. Based on the results of regression analysis that theistic beta values are 0.399, ethical at 0.498, realistic at 0.561, and humanist at 0.262 to customer satisfaction. Variables that are very dominant affecting customer satisfaction is realistic variables. Testing the hypothesis, it is known that theistic, ethical, realistic and humanist have a positive effect on customer satisfaction in saving at Sharia Bank of Jateng, Purwokerto.


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