scholarly journals PENGARUH PENGETAHUAN PERPAJAKAN, SELF-ASSESSMENT SYSTEM, SANKSI PAJAK, PENERAPAN e-SPT DAN NASIONALISME TERHADAP KEPATUHAN WAJIB PAJAK DALAM MELAPORKAN SPT TAHUNAN

2021 ◽  
Vol 17 (1) ◽  
pp. 47
Author(s):  
Endang Satyawati
Keyword(s):  
Regression Analysis ◽  
System Application ◽  
Sales Force ◽  
Assessment System ◽  
The Self ◽  
Significant Positive Effect ◽  
Self Assessment ◽  
Knowledge Variable ◽  
Positive Effect ◽  
Selection Of

ABSTRAK Tujuan penelitian ini adalah untuk mendapatkan bukti empiris bahwa secara parsial dan simultan pemahaman Wajib Pajak terhadap pengetahuan perpajakan, self-assessment system, penerapan e-SPT dan nasionalisme berpengaruh positif terhadap kepatuhan Wajib Pajak di PT BMK. Teknik pengumpulan data pada pemilihan sampel dalam penelitian ini menggunakan kuesioner dan diisi oleh 50 Wajib Pajak terdiri dari karyawan dan sales force PT BMK. Analisis data yang digunakan adalah regresi analisis. Hasil analisis menunjukan bahwa variabel pengetahuan perpajakan berpengaruh positif terhadap kepatuhan Wajib Pajak. Begitu juga untuk self-assessment system pengaruh positif terhadap kepatuhan Wajib Pajak. Begitu juga untuk sanksi pajak berpengaruh positif terhadap kepatuhan Wajib Pajak. Begitu juga penerapan e-SPT berpengaruh positif terhadap kepatuhan Wajib Pajak. Begitu juga nasionalisme berpengaruh positif signifikan terhadap kepatuhan Wajib Pajak.Kata Kunci: e-SPT, sanksi pajak, kepatuhan, nasionalisme ABSTRACT The objective of this study is to obtain empirical evidence of understanding Taxpayers' knowledge of taxation, self assessment system, application of e-SPT and nationalism has a positive effect on taxpayer compliance at PT BMK partially and simultaneously.Data collection technique in the selection of samples in this study uses a questionnaire and filled by 50 taxpayers consisting of employees and sales force of PT BMK. Analysis of the data used is multiple regression analysis. The result of the analysis shows that the tax knowledge variable has a positive effect on taxpayer compliance. The self-assessment system has positive effect on compliance with Taxpayers. Tax sanctions has significantly positive effect on compliance with Taxpayers. The application of e-SPT has a significant positive effect on taxpayer compliance. Nationalism has a significant positive effect on PT BMK taxpayer compliance.Keywords: e-SPT, tax sanctions, compliance, nationalism 

PENGARUH SELF ASSESSMENT SYSTEM DAN SISTEM INFORMASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK

2017 ◽  
Vol 13 (1) ◽  
pp. 31
Author(s):  
Endang Satyawati ◽  
Mardanung Patmo Cahjono
Keyword(s):  
Information System ◽  
Regression Analysis ◽  
Tax Compliance ◽  
Assessment System ◽  
The Self ◽  
Analysis Tool ◽  
Self Assessment ◽  
Independent Variables ◽  
Tax Payers ◽  
Positive Effect

Taxes are a financial source for state revenues, so that the tax authorities as the tax collector must perform outreach to tax payers and improve tax compliance. This study aims to determine the effect of the self-assessment system and the information system of taxation on tax payer compliance. The analysis tool used regression analysis to examine the effect of independent variables on the dependent variable. The result of research that the self-assessment system and the information system of taxation positive effect on tax compliance. The study is expected to contributed positively both to the tax office and can be used as a reference for further research.Keywords: self-assessment system, the information system of taxation, and tax compliancePajak adalah sumber keuangan untuk penerimaan negara, sehingga otoritas pajak sebagai pemungut pajak harus melakukan penjangkauan ke wajib pajak dan memperbaiki kepatuhan pajak. Penelitian ini bertujuan untuk mengetahui pengaruh sistem self-assessment dan sistem informasi perpajakan terhadap kepatuhan wajib pajak. Alat analisis yang digunakan adalah analisis regresi untuk menguji pengaruh variabel bebas terhadap variabel dependen. Hasil penelitian bahwa sistem self-assessment dan sistem informasi perpajakan berpengaruh positif terhadap kepatuhan pajak. Penelitian ini diharapkan dapat memberikan kontribusi positif baik terhadap kantor pajak maupun dapat dijadikan referensi untuk penelitian lebih lanjut.Kata kunci: sistem asesmen diri, sistem informasi perpajakan, dan kepatuhan pajak

scholarly journals DOES INTRINSIC RELIGIOSITY MODERATE BETWEEN THE SELF-ASSESSMENT SYSTEM AND TAX EVASION? A RESEARCH-BASED ON GENDER

2021 ◽  
Vol 10 (2) ◽  
pp. 123
Author(s):  
Alfriadi Dwi Atmoko
Keyword(s):  
Regression Analysis ◽  
Tax Evasion ◽  
Research Method ◽  
T Test ◽  
Assessment System ◽  
The Self ◽  
Intrinsic Religiosity ◽  
Self Assessment ◽  
Negative Effect ◽  
The Relationship

<p class="JurnalASSETSABSTRAK"><strong>ABSTRACT</strong></p><p>This study aims to examine the effect of the self-assessment system on tax evasion and the effect of intrinsic religiosity moderation on the relationship between the self-assessment system and tax evasion. This study also differences in the influence of gender on the effect of the self-assessment system on tax evasion. This research method uses moderated regression analysis (MRA) and an independent sample t-test. The results show that the self-assessment system had a negative effect on tax evasion. Meanwhile, intrinsic religiosity does not moderate the relationship between the self-assessment system and tax evasion. There are no gender differences at the level of the self-assessment system, intrinsic religiosity, and tax evasion.</p><p class="JurnalASSETSABSTRAK"><strong><em>ABSTRAK</em></strong><em></em></p><p><em>Penelitian ini bertujuan untuk menguji pengaruh self-assessment system terhadap tax evasion dan efek moderasi religius intrinsik pada hubungan self-assessment system dengan tax evasion. Penelitian ini juga menganalisis perbedaan gender pada tingkat self-assessment system, religius intrinsik dan tax evasion. Metode penelitian ini menggunakan analisis moderated regression analysis (MRA) dan independent sample t-test. Hasil penelitian menunjukkan bahwa self-assessment system berpengaruh negatif terhadap tax evasion. Religius intrinsik tidak memoderasi hubungan self-ssessment system dengan tax evasion. Tidak terdapat perbedaan gender pada tingkat self-assessment system, religius intrinsik dan tax evasion.</em></p>

scholarly journals FILOSOFI "TRI KAYA PARISUDHA" DALAM PENERAPAN SELF ASSESSMENT SYSTEM TERHADAP KEPATUHAN WP ORANG PRIBADI UMKM DAN PEKERJAAN BEBAS

2021 ◽  
pp. 91
Author(s):  
Ni Putu Ayu Siska Wulantari ◽  
I Made Endra Lesmana Putra ◽  
Luh Putu Virra Indah Perdanawati
Keyword(s):  
Regression Analysis ◽  
Hypothesis Testing ◽  
Assessment System ◽  
Descriptive Statistics ◽  
The Self ◽  
Self Assessment ◽  
Analysis Techniques ◽  
Analysis Technique ◽  
The Government ◽  
Independent Work

Corona Virus Desease impacts all sectors and all levels of society without exception. This also has an impact on State revenues. As we know, the government enforces a Self Assessment System in its tax collection. The weakness of the self assessment system is that the taxpayer calculates, pays and reports taxes, in practice it is difficult to run as expected or even misused. The purpose of this study is to prove empirically that Tri Kaya Parisudha as a moderator of the influence of the Self Assessment System on the compliance of individual taxpayers who carry out business activities and independent work in Bali Province. Collecting data in this study using a questionnaire. The analysis technique used in this research is descriptive statistics and hypothesis testing using moderate regression analysis techniques. The conclusion of this study is that Tri Kaya parisudha does not moderate the effect of the implementation of self-assessment system on taxpayer compliance. Thinking and doing good during a pandemic cannot be used as a reference to make taxpayers obey. The difficulty of the community's economy can be a contributing factor. They tend to fulfill their basic needs first, then later they will be used to fulfill their tax obligations

scholarly journals PENGARUH PENERAPAN SELF ASSESSMENT SYSTEM TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI YANG MELAKUKAN KEGIATAN USAHA DAN PEKERJAAN BEBAS (STUDI EMPIRIS TERHADAP WAJIB PAJAK ORANG PRIBADI DI KOTA DENPASAR)

2020 ◽  
Vol 2 (2) ◽  
pp. 55-61
Author(s):  
Ni Putu Ayu Siska Wulantari ◽  
I Made Endra Lesmana Putra
Keyword(s):  
Analysis Data ◽  
Assessment System ◽  
The Self ◽  
Validity And Reliability ◽  
Tax Reforms ◽  
Self Assessment ◽  
Initial Stage ◽  
Taxation System ◽  
The City ◽  
Positive Effect

Tax reforms that include efforts to improve the taxation system and mechanism, including a tax payment and reporting system that fully authorizes the Taxpayer to determine, calculate and report the amount of tax owed annually in accordance with the provisions of existing taxation laws, which known as the self assessment system. The purpose of this study is to prove empirically that the application of the Self Assessment System affects the compliance of individual taxpayers who carry out business activities and free work in the city of Denpasar. Researchers use Regression Analysis as a method of data analysis, data collection is done by observation, interviews, literature studies, and questionnaires. The initial stage in the analysis is to test the validity and reliability of research instruments. The results showed that the application of the self assessment system had a positive effect on the compliance of individual taxpayers who carry out business activities and free work in the city of Denpasar.  

Pengaruh Solvabilitas Terhadap Return Saham Dengan Earning Per Share Sebagai Variabel Moderasi

2020 ◽  
Vol 1 (1) ◽  
pp. 45-50
Author(s):  
Adinda Novia Ardianti ◽  
Elva Nuraina ◽  
Liana Vivin Wihartanti
Keyword(s):  
Regression Analysis ◽  
Stock Returns ◽  
Quantitative Research ◽  
Sampling Technique ◽  
Observation Data ◽  
Significant Positive Effect ◽  
Analysis Technique ◽  
Food And Beverage ◽  
Positive Effect ◽  
Descriptive Statistical Analysis

Abstract— The purpose of this study is to analyze the effect of solvency on stock returns by using EPS as a moderating variable in the Food and Beverage companies listed on the IDX for the period 2015-2017. This study uses a type of quantitative research with a sampling technique that is purposive sampling. The research observation data were 36 companies. The analysis technique uses descriptive statistical analysis, classic assumption test and hypothesis testing using Moderated Regression Analysis (MRA). The results of the study prove that solvency has a not significant positive effect on stock returns and EPS reinforces the effect of solvency on stock returns. The smaller the level of solvability, the smaller the risk obtained. Keywords—: Solvability; Returns; EPS.

scholarly journals Reputasi Auditor sebagai Pemoderasi Pengaruh Opini Audit dan Pergantian Manajemen pada Auditor Switching

2020 ◽  
Vol 30 (10) ◽  
pp. 2456
Author(s):  
Nyoman Ratna Candradewi ◽  
Gayatri Gayatri
Keyword(s):  
Regression Analysis ◽  
Sampling Method ◽  
Significant Positive Effect ◽  
Audit Opinion ◽  
Management Change ◽  
Analysis Techniques ◽  
Opinion Change ◽  
Auditor Switching ◽  
Positive Effect

Auditor turnover is a behavior that the client company does to transfer the auditor. This reaserch aims to obtain empirical evidence of the effect of audit opinion and management change on auditor switching and how the auditor's reputation is able to moderate the influence of audit opinion and management change on auditor switching. Determination of the research sample using purposive sampling method with a sample of 145 companies. Data analysis techniques used are logistic regression analysis and Moderated Regression Analysis (MRA). Based on the results of this study indicate that audit opinion and management change have a significant positive effect on auditor switching. However, the auditor's reputation is unable to moderate the effect of audit opinion and management change on auditor switching. Keywords: Audit Opinion; Change of Management; Auditor Switching; Auditor’s Reputation.

scholarly journals Pengaruh Partisipasi Dalam Penyusunan Anggaran, Akuntabilitas Publik Dan Job Relevant Information Terhadap Kinerja Manajerial Pada OPD Provinsi Sumatera Barat

2019 ◽  
Vol 1 (4) ◽  
pp. 1756-1772
Author(s):  
Rani Sri Wahyuni ◽  
Erinos NR
Keyword(s):  
Regression Analysis ◽  
Sampling Method ◽  
Secondary Data ◽  
Relevant Information ◽  
Significant Positive Effect ◽  
Public Accountability ◽  
Regional Organizations ◽  
Managerial Performance ◽  
West Sumatra ◽  
Positive Effect

This studyaimed to examine the effect of budgeting participation, public accountability and job relevant information to managerial performance. This research is classified as causative research. The population in this study are 39 Regional Organizations (OPD) of West Sumatra Province. The sample in this study used the Total Sampling method. The type of data used in this study is primary and secondary data. Data collection techniques using a questionnaire consisting of 3 respondents in each OPD so that the questionnaire distributed was 117 questionnaires. The analytical method used is Multiple Regression Analysis using the SPSS version 20.00 program. The result of the study showed participation has a significant positive effect on managerial performance. However public accountability and job relevant information have no effect on managerial performance.

scholarly journals PENGARUH PENGETAHUAN FORMAL WAJIB PAJAK DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR

2019 ◽  
Vol 13 (2) ◽  
pp. 127
Author(s):  
Tyas Pambudi Raharjo ◽  
Licke Bieattant
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Primary Data ◽  
Significant Positive Effect ◽  
Analysis Method ◽  
Formal Knowledge ◽  
Positive Effect

<p><em>The purpose of this study is to determine the effect of the formal knowledge of taxpayers and taxpayer awareness on compliance of vehicle taxpayers in the institution of  Samsat Polda in South Jakarta. The data used is primary data by distributing questionnaires to the Vehicle Taxpayer registered in the Office of South Jakarta Police Samsat. The populations that will be the object of research are all vehicle taxpayers registered in the Office of Samsat Polda in South Jakarta until the period of December 2016. The sampling technique used is accidental sampling. This research uses linear regression analysis method. The results of the research showed that the formal knowledge of taxpayers have a significant positive effect on compliance of vehicle taxpayers. The results of this study also concluded that the formal knowledge of taxpayers, and awareness of taxpayers significantly affect the compliance of vehicle taxpayers simultaneously.</em></p>

scholarly journals Pengaruh Efikasi Diri dan Motivasi Belajar terhadap Hasil Belajar Matematika Siswa Sekolah Dasar

2021 ◽  
Vol 7 (3) ◽  
pp. 283
Author(s):  
Nurlatifah Rangkuti ◽  
Turmudi Turmudi ◽  
Abdussakir Abdussakir
Keyword(s):  
Regression Analysis ◽  
Mixed Methods ◽  
Learning Outcomes ◽  
Self Efficacy ◽  
Mathematics Learning ◽  
Learning Motivation ◽  
Significant Positive Effect ◽  
Mixed Methods Approach ◽  
Analysis Technique ◽  
Positive Effect

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh efikasi diri dan motivasi belajar terhadap hasil belajar matematika. Penelitian ini didesain dalam bentuk pendekatan Mixed Methods yang mengkombinasikan analisis kuantitatif dan kualitatif (Sequantial Explanatory). Teknik analisis data yang digunakan adalah analisis regresi berganda menggunakan SPSS Versi 23,0. Hasil penelitian ini menunjukkan bahwa terdapat pengaruh efikasi diri dan motivasi belajar yang signifikan positif terhadap hasil belajar matematika.   This study aims to examine and analyze the effect of self-efficacy and learning motivation on mathematics learning outcomes. This research is designed in the form of a Mixed Methods approach that combines quantitative and qualitative analysis (Sequantial Explanatory). The data analysis technique used is multiple regression analysis using SPSS Version 23.0. The results of this study indicate that there is a significant positive effect of self-efficacy and learning motivation on mathematics learning outcomes.

scholarly journals PENGARUH RELIGIOSITY DAN LINGKUNGAN TERHADAP KEPATUHAN PAJAK ORANG PRIBADI DI SURABAYA

2020 ◽  
Vol 3 (2) ◽  
pp. 29-35
Author(s):  
Ria Dewi Ambarwati ◽  
Nur Farida Liyana
Keyword(s):  
Regression Analysis ◽  
Environmental Influence ◽  
Environmental Influences ◽  
Tax Compliance ◽  
Positive Influence ◽  
Religious Organizations ◽  
Religious Leaders ◽  
Significant Positive Effect ◽  
Referent Group ◽  
Positive Effect

Religiosity and environmental influences (group references) are two things that are believed to have a positive influence on tax compliance. This has been proven by previous studies focusing on the determinants of tax compliance. For this reason, this study will conduct a survey of 300 individual taxpayers in Surabaya to see whether there is an influence of religiosity and environmental influence on a person's decision to comply with tax rules. For this reason, a regression analysis was conducted and it was found that there was a significant positive effect between the level of religiosity and the influence of the environment (referent group) on tax compliance. This means that the more religious a person is, the more chance he will obey the tax rules. Likewise, a person's chances of complying with taxes will increase if one's environment is also compliant with taxes. For this reason, DGT needs to collaborate with religious organizations, religious leaders and communities to be able to voice the importance of taxes and the need for compliance with tax regulations. Kereligiusan seseorang dan pengaruh lingkungan (referensi kelompok) merupakan dua hal yang dipercaya memiliki pengaruh positif terhadap kepatuhan pajak. Hal ini telah dibuktikan oleh penelitian-penelitian tedahulu yang berfokus kepada faktor penentu kepatuhan pajak. Untuk itu di penelitian ini akan dilakukan survey kepada 300 Wajib Pajak orang pribadi di Surabaya untuk   melihat apakah ada pengaruh religiusitas dan pengaruh lingkungan kepada keputusan seseorang untuk patuh terhadap aturan perpajakan. Untuk itu dilakukan analisis regresi dan diperoleh bahwa benar terdapat pengaruh positif signifikan antara tingkat religiustas (religiosity) dan pengaruh lingkungan (referent group) terhadap kepatuhan pajak (tax compliance). Hal ini berarti semakin religious seseorang maka peluang dia untuk patuh terhadap aturan pajak semakin tinggi. Demikian pula bahwa peluang seseorang untuk patuh terhadap pajak akan meningkat jika lingkungan seseorang tersebut juga patuh terhadap pajak. Untuk itu DJP perlu untuk melakukan kerjasama denga organisasi keagamaan, tokoh agama dan komunitas-komunitas untuk dapat menyuarakan pentingnya pajak dan perlunya kepatuhan terhadap aturan perpajakan.

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