The Effect Of Restaurant, Hotel, And Entertaiment Tax Collection On Regional Original Income And Capital Cost Allocation

Academia Open ◽  
2021 ◽  
Vol 5 ◽  
Author(s):  
Fidiniah Cahya Ningrum ◽  
Herman Ernandi
Keyword(s):  
Cost Allocation ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Research Data ◽  
Sampling Techniques ◽  
Capital Costs ◽  
Analysis Techniques ◽  
Local Revenue ◽  
District Government

This study aims to determine the influence of Restaurant, hotel and entertainment Tax on The Original Revenue of Sidoarjo District Government in 2015-2020, then to know the influence of Restaurant, hotel and entertainment Tax on the Allocation of Capital Costs sidoarjo District Government Year 2015-2020. Research method is quantitative, with explantative research type.This study took the location of research in the Sidoarjo District Revenue Office.The population that will be used in this study is a report of financial data including Restaurant Tax, Hotel Tax Entertainment Tax Of Local Revenue and Allocation of Capital Costs in sidoarjo district revenue office in 2015-2020.Sampling techniques using total sampling. Research data is secondary data with data analysis techniques using multiple linear regression analysis. The results of this study show that Restaurant Tax, hotel tax, entertainment tax affect the Original Revenue of Sidoarjo District Government year 2015-2020, Restaurant Tax, hotel tax, entertainment tax affects the Allocation of Capital Costs Sidoarjo District Government Year 2015-2020

scholarly journals LECTURER PERFORMANCE MODEL: COMPENSATION, WORK DISCIPLINE AND ORGANIZATIONAL COMMITMENT ANALYSIS (Case Studi in Universitas Putra Indonesia YPTK Padang)

2020 ◽  
Vol 1 (4) ◽  
pp. 473-486
Author(s):  
Siti Rizki Mulyani
Keyword(s):  
Regression Analysis ◽  
Organizational Commitment ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Research Data ◽  
Performance Model ◽  
Primary Data ◽  
Analysis Techniques ◽  
The University

This study aims to determine the effect of compensation, work discipline and organizational commitment on the performance of the lecturer at Putra Indonesia University YPTK Padang. This research was conducted at the Putra Indonesia University YPTK Padang. The population in this study were all lecturers at the University of Indonesia Putra Indonesia YPTK Padang. The sample in this study were 50 people with porposional techniques. Types and sources of research data consist of primary data that is data obtained from the opinions of respondents through research questionnaires, and secondary data that is data obtained from the University of Putra Indonesia YPTK Padang Data analysis techniques used in testing the research hypothesis are multiple linear regression analysis using SPSS version 17.0 program. The results found that: 1) compensation had a positive and significant effect on the performance of the University of Putra Indonesia YPTK Padang lecturers; 2) Work discipline has a positive but not significant effect on the performance of the Indonesian Putra University YPTK Padang lecturer; 3) Organizational Commitment has a positive and significant effect on the performance of the University of Putra Indonesia YPTK Padang lecturers; and 4) Compensation, work discipline and organizational commitment together have a significant effect on the performance of the lecturer at Putra Indonesia University YPTK Padang with a contribution of 46% and the remaining 54% is influenced by other factors not included in the scope of this study.

scholarly journals Pengaruh Pajak Daerah, Retribusi Daerah, dan Lain-Lain PAD yang Sah Terhadap Kinerja Keuangan Daerah

2019 ◽  
pp. 85
Author(s):  
Komang Aryagus Wiguna ◽  
I Ketut Jati
Keyword(s):  
Regression Analysis ◽  
Financial Performance ◽  
Linear Regression Analysis ◽  
Government Expenditure ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Provincial Government ◽  
Analysis Techniques ◽  
Local Revenue ◽  
Local Taxes

The purpose of this study is to determine the effect of local taxes, regional levies, and other legitimate local revenue on regional financial performance in the Bali Provincial Government. This study uses a quantitative approach with multiple linear regression analysis techniques. The data in this study are secondary data regarding the PAD of Bali Province in the period 2012-2016. The results showed that partially, both local taxes, regional levies, as well as other legitimate local revenues did not have a significant effect on regional financial performance in the Bali Provincial Government. It can be suggested for future researchers to observe other factors that can affect local taxes, regional levies and other legitimate income. Some of the factors mentioned are population, GDP, government expenditure and inflation.Keywords: Regional Tax, Regional Retribution, PAD, financial performance.

Pengaruh Kepemimpinan dan Disiplin Kerja Terhadap Kinerja Karyawan: Studi Kasus PT Sucofindo Palembang Indonesia

MBIA ◽  
2019 ◽  
Vol 18 (1) ◽  
pp. 76-84
Author(s):  
Muhammad Idris ◽  
Dian Novita Sari
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Random Sampling ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Collection Method ◽  
Analysis Techniques ◽  
Analysis Technique

The problem in this study is whether there is an influence of leadership and work discipline on the employees’ performance of PT.Sucofindo Palembang City. This research includes associative research. The sample in this study were 88 respondents, with propotionate random sampling analysis technique. The data used were primary data and secondary data. Data collection method through questionnare. Analysis techniques using multiple linear regression analysis, F test (Simultaneoys) and t test (partial) and determination coeffiecient. The results show that there is influence of leadership and work discipline on the performance of PT.Sucofindo Palembang City.

scholarly journals PENGARUH ROE, DER, PER, DAN NILAI TUKAR TERHADAP RETURN SAHAM

2019 ◽  
Vol 8 (7) ◽  
pp. 4183
Author(s):  
Ni Nyoman Sri Jayanti Perwani Devi ◽  
Luh Gede Sri Artini
Keyword(s):  
Exchange Rate ◽  
Stock Returns ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Investment Strategy ◽  
Sampling Techniques ◽  
Return On Equity ◽  
Analysis Techniques ◽  
Analysis Technique ◽  
Negative Effect

The purpose of this study was to determine the effect of Return on Equity (ROE), Debt to Earning Ratio (DER), Price to Earning Ratio (PER), and Exchange Rate Against Stock Returns. This research was conducted on all Property and Real Estate companies listed on the IDX. The number of samples taken was 36 companies using saturated sampling techniques. The analysis technique used is multiple linear regression analysis techniques. Based on the results of the analysis it was found that ROE had a positive and significant effect on stock returns. DER has a negative and significant effect on stock returns, PER has a significant negative effect on stock returns. The exchange rate has a negative effect and is not significant to stock returns. Investors and other interested parties are expected to pay attention to changes to ROE, DER, and PER because they have an influence on stock returns, which will later consider investment strategy decisions to minimize risks and maximize returns obtained. Keywords: fundamental analysis, stock returns  

scholarly journals EFFECT OF GRC AND INTELLECTUAL CAPITAL ON COMPANY PERFORMANCE

2021 ◽  
Vol 13 (2) ◽  
pp. 106-112
Author(s):  
Suud Al Habsyi ◽  
Harry Suharman ◽  
Sofik Handoyo
Keyword(s):  
Intellectual Capital ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Sampling Techniques ◽  
Company Performance ◽  
Analysis Method ◽  
Governance Risk ◽  
Positive Effect ◽  
Collection Methods

This research was conducted on companies that won the Top GRC Award in 2019 and 2020 with secondary data collection methods. The data is collected through purposive sampling techniques. The sample used in this research is 30 companies.The analysis method used is to use SPSS for multiple linear regression analysis. The results present that governance, risk, compliance (GRC) and intellectual capital have a positive effect on the companies performence that have won Top GRC awards.

scholarly journals PENGARUH TRANSPARANSI, AKUNTABILITAS, DAN PARTISIPASI MASYARAKAT PADA PENGELOLAAN ALOKASI DANA DESA (ADD) TERHADAP PEMBANGUNAN DESA

2020 ◽  
Vol 7 (1) ◽  
Author(s):  
Emilianus Jaa ◽  
Sulistyo Sulistyo ◽  
Supami Wahyu Setiyowati
Keyword(s):  
Community Participation ◽  
Significant Influence ◽  
Linear Regression Analysis ◽  
Simple Random Sampling ◽  
Multiple Linear Regression Analysis ◽  
Sampling Techniques ◽  
Analysis Techniques ◽  
Fund Allocation ◽  
Analysis Technique ◽  
The Village

The purpose of this study is to find out and analyze (1) the simultaneous significant influence of transparency, accountability and community participation in managing village fund allocation to village development. (2) partially significant influence of transparency in the management of village fund allocation on village development. (3) partially significant influence of accountability in the management of village fund allocations on village development, (4) partially significant influence of community participation in managing village fund allocations on village development. This study uses a quantitative approach. This research was conducted in the village of Gurung Turi, East Manggarai Regency. Data collection techniques in this study used a questionnaire with sampling techniques using simple random sampling. The data analysis technique used is multiple linear regression analysis techniques. The results showed that overall the variables of transparency, accountability and community participation in the Village Fund Allocation Management had an influence on Village Development. The principles of transparency, accountability and community participation have been implemented. With the implementation of the three principles of transparency, accountability, and community participation it has an influence on village development by showing the level of development of the desert village that has begun to increase.

scholarly journals Faktor Yang Mempengaruhi Kenaikan dan Penuruna Sisa Hasil Usaha (SHU) Koperasi Syariah

2017 ◽  
Vol 4 (12) ◽  
pp. 937
Author(s):  
Farokhah Muzayinatun Niswah ◽  
Dina Fitrisia Septiarini
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Balance Sheet ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Analysis Techniques

The pupose of this research is to determines the effects of own equity, assets and financing income as the factors of increase and decrease in cooperative surplus on KJKS Ben Iman Lamongan.The approach used in this study is the quantitative approach. Data analysis techniques used in this research is multiple linear regression analysis. The sampling method used in this study is purposive sampling, the sample is KJKS Ben Iman Lamongan. The author uses secondary data from monthly reports of balance sheet and the calculation surplus of operations of the period January 2014 to December 2016.The results of this study are own equity and assets partially no significant effect on the cooperative surplus distribution, financing income partially significant affect the cooperative surplus distribution and own equity, assets and financing income simultaneously affect the cooperative surplus distribution amounted to 93.13% while the rest 6,87% determined by othervariables.

scholarly journals Pengaruh Kualiitas Pelayanan, Kewajiban Moral, dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Hotel dan Restoran di Kabupaten Badung

2021 ◽  
Vol 2 (2) ◽  
pp. 110-115
Author(s):  
Ni Made Putri Delita Sari ◽  
I Gusti Ngurah Sanjaya ◽  
Luh Putu Lusi Satyandarini Surya
Keyword(s):  
Quality Of Service ◽  
Regression Analysis ◽  
Linear Regression ◽  
Random Sampling ◽  
Moral Obligation ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Sampling Techniques ◽  
Analysis Techniques

This research was conducted on hotels and restaurants in Badung Regency. The formulation of the problem in this investigation is to test whether the quality variables of service, moral moral variables, and variables of taxation penalty have an influence on the compliance of hotel and restaurant taxpayers in badung district. the data in this study was collected by disseminating questionnaires to hotel and restaurant taxpayers in Badung Regency using random sampling techniques in sampling, where the questionnaire was distributed as many as 98 kursioner. This study uses multiple linear regression analysis techniques that will be combined with the SPSS (Statistical Package for Social Science) computer program. This study showed the results that variable (X1) quality of service, variable (X2) moral obligation, and variable (X3) tax sanctions showed positif results.

Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum, dan Dana Alokasi Khusus terhadap Belanja Modal pada Kabupaten dan Kota di Provinsi Daerah Istimewa Yogyakarta (DIY) Tahun 2016–2020

2022 ◽  
Vol 4 (4) ◽  
pp. 1050-1068
Author(s):  
Imam Khulwani ◽  
Risal Rinofah ◽  
Pristin Prima Sari
Keyword(s):  
Regression Analysis ◽  
Quantitative Research ◽  
Capital Expenditure ◽  
Descriptive Analysis ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Capital Expenditures ◽  
Local Revenue ◽  
Special Region

This study aims to determine the effect of Regional Original Income, General Allocation Funds, Special Allocation Funds, partially and simultaneously effecting Capital Expenditures in Regencies/Cities in the Province of the Special Region of Yogyakarta (DIY) in 2016-2020. The type of research used is the type of quantitative research. Secondary data obtained from the website (http://www.djpk.kemenkeu.go.id). In this study, it was analyzed using descriptive analysis and multiple linear regression analysis and processed with SPSS version 25. The results of this study indicate that partially: the Regional Original Income (PAD) variable has a partial effect on Capital Expenditures in 4 regencies and 1 city in the Special Region of Yogyakarta (DIY), the General Allocation Fund (DAU) does not partially affect Capital Expenditures. , the Special Allocation Fund (DAK) has an effect on Capital Expenditures in 4 districts and 1 city in the Province of the Special Region of Yogyakarta (DIY). Meanwhile, simultaneously: Variables of Local Revenue (PAD), General Allocation Fund (DAU), Special Allocation Fund (DAK) simultaneously have a significant effect on Capital Expenditures in 4 districts and 1 city in the Special Region of Yogyakarta (DIY). ) with the period 2016-2020. Keywords: Regional Original Revenue, General Allocation Fund, Special Allocation Fund, Capital Expenditure.

scholarly journals FACTORS THAT AFFECT WOMEN'S MOTIVATION TO ENTREPRENEURS IN PEKANBARU (CASE STUDY ON VILLA BUNGA ARENGKA RESIDANCE PEKANBARU)

2020 ◽  
Vol 11 (1) ◽  
pp. 53-67
Author(s):  
Dian Febrina
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Quantitative Analysis ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Analysis Techniques ◽  
Independent Variables ◽  
Qualitative Descriptive

The entrepreneurship sector is one of the business fields which is the choice for women to prove their ability in entrepreneurship. This study aims to determine the motivation of women, especially housewives in entrepreneurship in Pekanbaru. The data used are primary and secondary data with qualitative descriptive methods. From the pre-survey conducted on housewives in Villa Bunga Arengka Residance, 27.5% of housewives are involved in entrepreneurship which mostly use online services in marketing their sales products. Independent variables used in this study are independence, capital, emotional and education. While the dependent variable in this study is entrepreneurial motivation of housewives. Data collection using online questionnaires and data analysis techniques using quantitative analysis techniques with multiple linear regression analysis tools.

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