scholarly journals Effect of tax penalties, tax audit, and taxpayers awareness on corporate taxpayers’ compliance moderated by compliance intentions

2020 ◽  
Vol 9 (2) ◽  
pp. 118-124
Author(s):  
Nida Putri Rahmayanti ◽  
Sutrisno Sutrisno T. ◽  
Yeney Widya Prihatiningtias
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Sampling Method ◽  
External Factors ◽  
Internal Factors ◽  
Tax Audit ◽  
State Income ◽  
Convenience Sampling ◽  
The Impact

This study aims to empirically examine the impact of tax penalties, tax audits, and taxpayers’ awareness of corporate taxpayer compliance and the role of compliant intentions as the moderating variable in its correlation. The analytical method used is the Multiple Linear Regression (Multiple Regression Analysis) and the Moderated Regression Analysis (MRA). The population of this study is the corporate taxpayers in North Banjarmasin Tax Office in 2019 with a sample of 142 corporate rate taxpayers. The sampling method used is convenience sampling. The results show that tax penalties, tax audits, and taxpayers’ awareness positively affect corporate taxpayer compliance. However, the compliant intention is unable to moderate the effect of fines, tax audits, and taxpayers’ awareness toward corporate taxpayer compliance. This is due to the applied penalties and tax audits following the taxation laws and the corporate taxpayer’s awareness of the importance of taxation as the source of state income. The purposes of this research are to provide inputs and references for the tax authorities and taxpayers, to examine further about tax penalties and tax audits that have been implemented, and to raise awareness among taxpayers for complying with taxes. Then, this research is influenced by external factors and internal factors, namely penalty sanctions, tax audits, and awareness of taxpayers who make taxpayers compliant with taxes, so that the presence or absence of intentions will continue to make taxpayers obedient to taxes.

PENGARUH FAKTOR INTERNAL TERHADAP MINAT BERWIRAUSAHA MAHASISWA FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS JAMBI

2019 ◽  
Vol 8 (1) ◽  
pp. 1-12
Author(s):  
Winda Syafitri ◽  
Dahmiri Dahmiri
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Sampling Method ◽  
Descriptive Analysis ◽  
Research Use ◽  
Sampling Techniques ◽  
Student Interest ◽  
Business Faculty ◽  
Internal Factors ◽  
Convenience Sampling

ABSTRAK The purpose of this research is to explain the effect of Internal Factors toward student interest in entrepreneurship on Economics and Business Faculty of Jambi University. Sampling techniques used on is Non-Probability Sampling with Convenience Sampling Method. The number of respondents is 100 consumers. Technique analysis for this research use descriptive analysis to describe the research variables and multiple regression analysis to find the effect between research variables using SPSS 20.0. This research revealed the significant effect of Internal Factors on Student Interest in entrepreneurship on Economics and business Faculty of Jambi University.   Keywords: Internal Factors, Interest in Entrepreneurship

scholarly journals STUDI EMPIRIS TENTANG PENGAWASAN KERJA, PENGALAMAN KERJA, DAN KEMAMPUAN KERJA SERTA PENGARUHNYA TERHADAP MOTIVASI BERPRESTASI KARYAWAN

2022 ◽  
Vol 18 (1) ◽  
pp. 80-100
Author(s):  
Rahayu Mardikaningsih ◽  
Samsul Arifin
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Achievement Motivation ◽  
Work Experience ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Main Function ◽  
Quantitative Studies ◽  
The Impact ◽  
Analytical Device

Human assets as one of the elements of manufacturing are the riding pressure of each organisation. They have a main function in understanding the organisation's goals. Companies ought to constantly inspire them to offer the excellent paintings effects in order that organisation sports aren't hampered consistent with their workload and responsibilities. Good paintings effects are primarily based totally at the lifestyles of a cause for fulfillment and there are numerous variables that have effect on this. This studies targets to research and decide the impact of labor supervision, paintings revel in, and paintings cappotential on fulfillment motivation. This quantitative studies takes the populace targeted on personnel who paintings withinside the manufacturing phase of a multinational organisation in Sidoarjo. Respondents on this observe have been a hundred and twenty respondents. The analytical device used, particularly SPSS model 25 program. The sampling method on this observe the usage of purposive sampling method. The analytical device used is more than one linear regression analysis. The effects confirmed that each one hypotheses have been demonstrated correct. Work supervision has a massive effective impact on fulfillment motivation. Work revel in and paintings cappotential even have a massive have effect on fulfillment motivation. The 3 of them offer a massive impact concurrently on fulfillment motivation. Keywords: job supervision, work experience, work ability, achievement motivation.

scholarly journals DETERMINANTS OF COMPLIANCE WITH PERSONAL TAX OBLIGATION: DO TAX AMNESTY PLAY?

ACCRUALS ◽  
2019 ◽  
Vol 3 (2) ◽  
pp. 259-267
Author(s):  
Resshe Serlly Gita ◽  
Amir Hidayatulloh
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Tax Amnesty ◽  
Convenience Sampling ◽  
The City

This study aims to analyse the effect of tax services, tax amnesty, taxation knowledge, and tax sactions on taxpayer compliance. The population in the study is an individual taxpayer in the city of Yogyakarta. The sample in the study was an individual taxpayer in the city of Yogyakarta, and took part in the tax amnesty program. The sampling technique in this study used the convenience sampling method. Responden in the study amounted 60 respondents. The data anlysis technique in this study used multiple linear regression analysis. This study obtained result that taxpayer compliance in influenced by tax services and tax amnesty programs. However, taxation knowledge and tax saction does not affect taxpayer compliance. The cause of taxation knowledge does not affest taxpayer compliance, perhaps the understanding of taxpayers regarding the procedures for payment and reporting is still minimal. Meanwhile, the reason for lack of support fot tax sanction on taxpayer compliance, perhaps because taxpayers consider that saction given when taxpayer violate laws are still mild. Therefore, these two reasons are factors that encourage taxpayers to behave disobediently.

scholarly journals COVID 19: THE IMPACT OF DEMAND, SUPPLY, AND LABOR

2020 ◽  
Vol 4 (5) ◽  
pp. 60-73
Author(s):  
Hantono
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Data Collection ◽  
Regression Model ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Independent Variables ◽  
The Impact

This study aims to determine the effect of 1) demand, 2) supply, 3) labor, 4) covid 19. The sampling in this research was conducted by using a incidental sampling method. Methods of data collection through questionnaires that have been distributed to 100 respondents who have met criteria. With multiple linear regression analysis, it shows that the demand, supply, labor both partial and simultaneous have significant effect on covid 19. It can be concluded that mitigation of demand, supply, labor towards covid 19. The results of t test showed that demand is approved and indicates demand has great impact on affecting the covid 19, supply is not approved and indicates supply has less impact on affecting the covid 19, labor is approved and indicates labor has great impact on affecting the covid 19. The results of f test showed that both of the independent variables are simultaneously affecting the covid 19. The result of R Square of the regression model is 0.216 which shows that 21,6 % of mitigation of covid 19 can be explained by demand, supply, labor. Whereas, the 78,4% of covid 19 variable can be explained by other factors or variables which are not examined in this research.

scholarly journals Pengaruh Religiusitas, Pelayanan Fiskus dan Sanksi Pajak pada Kepatuhan Wajib Pajak Orang Pribadi

2019 ◽  
Vol 28 (3) ◽  
pp. 2110
Author(s):  
Made Okvan Dwi Purwadi ◽  
Putu Ery Setiawan
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Tax Compliance ◽  
Multiple Linear Regression Analysis ◽  
Positive Influence ◽  
Tax Revenue ◽  
The South ◽  
Convenience Sampling

Increased tax revenue is based on several important factors, one of which is tax compliance. Religiosity, tax services and tax sanctions are some of the factors that influence tax compliance. Knowing the influence between religiosity, tax authorities, and tax sanctions on individual taxpayer compliance is the aim of this study, with the South Badung KPP as the research location. Determined as many as 100 respondents who are WPOPs registered at KPP Pratama Badung as the research sample. Samples were determined by convenience sampling method and data obtained were analyzed using multiple linear regression analysis. Based on the results of the study it was found that religiosity, tax authorities services, and tax sanctions each had a positive influence on individual taxpayer compliance at the South Badung Tax Office. Keywords : Religiosity, ministry of fiscal, tax sanctions, taxpayer compliance.

scholarly journals The Analysis of Welfare Determinant Factors of Recipients Zakat, Infaq and Sedekah (ZIS) Productive in Baitul Mal Aceh

2019 ◽  
Author(s):  
Muhammad Haris Riyaldi ◽  
Farah Maulida Sari
Keyword(s):  
Regression Analysis ◽  
Family Support ◽  
Significant Influence ◽  
Random Sampling ◽  
Sampling Method ◽  
Business Management ◽  
Simple Random Sampling ◽  
Support Staff ◽  
External Factors ◽  
Internal Factors

This study aims to examine the welfare determinants factors of the Zakat, Infaq and Sedekah (ZIS) productive recipients in Baitul Mal Aceh. This research is a survey using the quetionnaire as its instrument. The population of this study is all the ZIS productive recipients who are catagorized as success by Baitul Mal Aceh. The sample in this study is 107 people of the ZIS productive recipients selected by simple random sampling method. The regression analysis is used as the method of analysis to find out the influence of the external factors and internal factors involved. Based on the results of the regression analysis showed that the external factors (venture capital support, staff assistance, family support and friend support) and internal factors (sincere intentions, the routine of prayer, giving of alms, the religious teachings, persistence, responsibility, business management and cooperation) have positive and significant effect on the welfare of ZIS productive recipients. By increasing the assistance of Baitul Mal Aceh and maximizing the factors that have significant influence of the ZIS productive welfare, it will increase the welfare of ZIS recipients productive.

scholarly journals THE IMPACT OF CHEFS’ NATIONAL CUISINE PERCEPTIONS ON THEIR INTENTION TO PURCHASE LOCAL FOOD

2015 ◽  
pp. 495-508
Keyword(s):  
Regression Analysis ◽  
Sampling Method ◽  
Local Food ◽  
Reliability And Validity ◽  
Validity Analysis ◽  
Intention To Purchase ◽  
National Cuisine ◽  
The Cost ◽  
The Impact

The purpose of this study is to understand the role of chefs‘ perceptions of national cuisine in their intention to purchase local food. Data were collected through a survey instrument which includes individual scales for chefs‘ perceptions of national cuisine and their intentions to buy local food. 106 questionnaires were distributed to chefs attending to activities held by Turkish Chefs Federation in Antalya ANFAS Fairground between 26 and 28 February 2015. Within a convenient sampling method, 74 questionnaires were returned and 67 of these were included into the subsequent analyses. Following the reliability and validity analysis of the scales, the results showed that chefs perceived national cuisine in three domains as cost, labor and popularity, and the findings of regression analysis indicated that the cost dimension of national cuisine perception influenced chefs‘ intention to purchase local food.

The Impact of Brand Image and Brand Conscious on Perceived Price and Purchase Intention

2021 ◽  
Vol 9 (2) ◽  
pp. 389-405
Author(s):  
Sinan Çavuşoğlu ◽  
Bülent Demirağ ◽  
Yakup Durmaz ◽  
Gül Çıkmaz
Keyword(s):  
Purchase Intention ◽  
Sampling Method ◽  
Positive Relationship ◽  
Brand Image ◽  
The Other ◽  
Validity And Reliability ◽  
Perceived Price ◽  
Convenience Sampling ◽  
The Impact

In this research, the effect of brand image and brand conscious on perceived price and purchase intention are examined. The role of perceived price on purchase intention is also investigated. The sample of the research is the customers using a mobile phone in Turkey. In this study, the convenience sampling method was used which is the non-probability sampling method. According to the convenience sampling method, 450 customers were reached and 409 questionnaires were found suitable for data analysis. The collected data was analyzed with SPSS and AMOS programs and the validity and reliability of the scales were tested. According to the results of the research, there was a positive relationship between brand image and perceived price and purchase intention. On the other hand, brand-conscious did not affect the perceived price and purchase intention. It was also found that there was a positive relationship between perceived price and purchase intention.

scholarly journals THE IMPACT TAX KNOWLEDGE, TAX AWARENESS, TAX MORALE TOWARD TAX COMPLIANCE BOARDING HOUSE TAX

2021 ◽  
Vol 9 (1) ◽  
pp. 49-65
Author(s):  
Hantono
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Tax Compliance ◽  
Multiple Linear Regression Analysis ◽  
Tax Morale ◽  
Independent Variables ◽  
Boarding House ◽  
The Impact

This study aims to determine the effect of 1) tax knowledge, 2) tax awareness, 3) tax morale, 4) tax compliance. The sampling in this research was conducted by using an incidental sampling method. Methods of data collection through questionnaires that have been distributed to 100 respondents who have met the criteria. Multiple linear regression analysis shows that tax knowledge, tax awareness, and tax morale are significant toward tax compliance. The simultaneous have a significant effect on tax compliance. It can be concluded that tax knowledge mitigation, tax awareness, and tax morale towards tax compliance. The results of t-test showed that tax knowledge isn't approved and indicates it has a significant impact on affecting tax compliance, tax awareness is approved, and indicates has less impact on affecting tax compliance, tax morale isn't approved. It indicates has a great impact on affecting tax compliance. The results of F test showed that both of the independent variables are simultaneously affecting tax compliance. R Square's result is 0.710, which shows that 71 % of tax compliance mitigation can be explained by tax knowledge, tax awareness, and tax morale. Simultaneously, 29 % of tax compliance variables can be explained by other factors or variables not examined in this research.

Transfer Pricing: The Role of Tax Income and Tunneling Incentive

2021 ◽  
Vol 8 ◽  
pp. 138-153
Author(s):  
Husnizam Hosin ◽  
Vidiyanna Rizal Putri
Keyword(s):  
Regression Analysis ◽  
Income Tax ◽  
Sampling Method ◽  
Stock Exchange ◽  
Transfer Pricing ◽  
Binary Logistic Regression ◽  
Binary Logistic Regression Analysis ◽  
Manufacturing Companies ◽  
The Impact

The purpose for this investigation is to examine the impact of income tax, bonus mechanism, motivating force burrowing to tunneling incentive. The sample choice utilizing purposive examining technique and examined 23 manufacturing companies recorded in Indonesian Stock Exchange (IDX). The samples are chosen by using purposive sampling method and the companies chosen are the among top 30 companies LQ 30 Index in Indonesia Stock Exchange. The information are obtained from optional information of yearly report of fundamental and manufacturing companies recorded in Indonesia Stock Exchange from 2012-2016. The investigation method utilized in this exploration is binary logistic regression analysis. The result of this investigation demonstrates that the income tax is significant and noteworthy to the transfer pricing, tunneling incentives powerful and critical to transfer pricing, while the bonus mechanism does not influence the transfer pricing.

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