scholarly journals The Influence of Gender and Education Level on Taxpayer Compliance (Case Study on Personal Taxpayer at East Tangerang KPP Pratama)

2020 ◽  
Vol 3 (1) ◽  
pp. p32
Author(s):  
Hasian Purba ◽  
Siti Sarpingah
Keyword(s):  
Empirical Evidence ◽  
Multiple Regression ◽  
Analytical Method ◽  
Sampling Method ◽  
Sample Selection ◽  
Education Level ◽  
Independent Variables ◽  
Gender And Education ◽  
Tax Payments

The objectives of this study are as follows: (i) Finding empirical evidence regarding Gender towards Taxpayer compliance; and (ii) Find empirical evidence regarding the effect of the Education Level on Taxpayer compliance.The type of research used in this study is causal which will test the hypothesis about the effect of one or several independent variables on the dependent variable. The population in this study was all individual taxpayers registered at the East Tangerang KPP Pratama. Sample selection using purposive sampling method. The analytical method used to test hypotheses is a multiple regression method.The results of the study show, (i) Gender has a negative and significant effect on Taxpayer compliance; (ii) The education level of taxpayers has a positive and significant effect on compliance with tax payments.

scholarly journals EFFECT OF E-FILING SYSTEM IMPLEMENTATION AND TAX KNOWLEDGE ON TAXPAYER COMPLIANCE WITH ACCOUNT REPRESENTATIVE SERVICES AS MEDIATION VARIABLE (Case Study on Personal Taxpayers at KPP Pratama, East Tangerang)

2020 ◽  
pp. 66-80
Author(s):  
Hasian Purba
Keyword(s):  
Path Analysis ◽  
Empirical Evidence ◽  
Direct Effect ◽  
Analytical Method ◽  
Sampling Method ◽  
Sample Selection ◽  
Independent Variables ◽  
Multiple Test ◽  
Filing System

The purpose of this study is as follows: 1) Finding empirical evidence regarding the effect of the application of e-filing systems to account representative services; 2) Finding empirical evidence regarding the effect of tax knowledge on account representative services; 3) Finding empirical evidence regarding the effect of applying the e-filing system to taxpayer compliance; 4) Finding empirical evidence regarding the influence of tax knowledge on taxpayer compliance; and 5) Finding empirical evidence regarding the effect of account representative services on taxpayer compliance. This type of research used in this study is causal which will test the hypothesis about the effect of one or several independent variables on the dependent variable. The population in this study were all Individual Taxpayers registered at East Tangerang KPP. Sample selection with purposive sampling method. The analytical method used to test hypotheses is the path analysis test and multiple test. The results showed that: 1) The application of e-Filing system had a direct effect on the Account Representative service; 2) Knowledge of taxation directly affects the service of Account Representatives; 3) The application of the e-Filing system has a direct effect on the compliance of taxpayers; 4) Tax knowledge directly affects the compliance of taxpayers; and 5) Account Representative services directly affect the compliance of taxpayers. KEYWORDS: Application of E-Filing System, Account Representative Services, Taxpayer Compliance

scholarly journals THE EFFECT OF TAX INFORMATION SOCIALIZATION AND TAX KNOWLEDGE ON TAXPAYER COMPLIANCE WITH TAXPAYER AWARENESS AS MEDIATION VARIABLES

2021 ◽  
pp. 106-119
Author(s):  
Hasian Purba
Keyword(s):  
Path Analysis ◽  
Empirical Evidence ◽  
Direct Effect ◽  
Analytical Method ◽  
Sampling Method ◽  
Sample Selection ◽  
Independent Variables ◽  
Multiple Test ◽  
Convenience Sampling

The purpose of this study are as follows: 1) Finding empirical evidence regarding the effect of Tax Socialization on Taxpayer Awareness; 2) Finding empirical evidence regarding the effect of Tax Knowledge on Taxpayer Awareness; 3) Finding empirical evidence regarding the effect of Tax Socialization on Taxpayer compliance; 4) Finding empirical evidence regarding the effect of Taxation Knowledge on Taxpayer compliance; and 5) Finding empirical evidence regarding the influence of Taxpayer Awareness on Taxpayer compliance. This type of research used in this study is causal which will test the hypothesis about the effect of one or several independent variables on the dependent variable. The population in this study are all individual taxpayers who are registered in Jakarta Kramatjati Tax Office. Sample selection with convenience sampling method. The analytical method used to test hypotheses is the path analysis test and multiple test. The results showed that: 1) Tax socialization has a direct effect on the awareness of taxpayers; 2) Tax knowledge directly affects the awareness of taxpayers; 3) Tax socialization directly affects the compliance of taxpayers; 4) Tax knowledge directly affects the compliance of taxpayers; and 5) Taxpayer awareness directly influences taxpayer compliance. KEYWORDS : Taxation Socialization, Taxation Knowledge, Taxpayer Awareness, Taxpayer Compliance

scholarly journals ANALISIS PENGUNGKAPAN INTERNET FINANCIAL REPORTING PERUSAHAAN ASURANSI-PERBANKAN SYARIAH DI INDONESIA-MALAYSIA

2019 ◽  
Vol 19 (1) ◽  
pp. 35 ◽  
Author(s):  
Ilham Maulana Saud ◽  
Bustanul Ashar ◽  
Peni Nugraheni
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Empirical Evidence ◽  
Multiple Regression ◽  
Financial Reporting ◽  
Sampling Method ◽  
Annual Report ◽  
Financial Statements ◽  
Education Level ◽  
Analysis Techniques

<em>This study aims to find empirical evidence related to the influence of leverage, auditor reputation, efficiency, growth, internationalization and board of commissioner's level of Internet Financial Reporting. The population in this study are all sharia-based companies in Indonesia and Malaysia. Sampling using purposive sampling method and obtained sample of 66 company data in Indonesia and 73 company data in Malaysia. Data analyzed in this research is processed from annual report and company financial statements and analysis techniques used in this research is multiple regression analysis using SPSS version 24. The results of this study indicate that in Indonesia, the reputation of auditors and internationalization has a positive and significant impact on Internet Financial Reporting while leverage, efficiency, growth and education level of board of commissioners have no significant effect on internet financial reporting. In Malaysia the reputation of auditors, growth and internationalization have a positive and significant impact on internet financial reporting while leverage, efficiency and education level of board of commissioner have no significant effect to internet financial reporting.</em>

scholarly journals Peran Tax Planning dan Konsultan Pajak

2020 ◽  
Vol 2 (1) ◽  
pp. 81-96
Author(s):  
Willi Fatimaleha ◽  
Anna Sofia Atichasari ◽  
Eso Hernawan ◽  
Ni’matullah Ni’matullah
Keyword(s):  
Multiple Regression ◽  
Analytical Method ◽  
Income Tax ◽  
Sampling Method ◽  
Sampling Technique ◽  
Tax Planning ◽  
Corporate Income Tax ◽  
Research Needs ◽  
Purposive Sampling ◽  
Tax Payments

The study aims to examine the influence of tax planning, and tax consultants on compliance with corporate income tax payments. The sample in this study were 60 respondents with a sampling technique with a purposive sampling method that is by determining certain criteria according to research needs with corporate taxpayers registered in the Tax Office one large taxpayer Jakarta as the respondent. Data was collected by distributing questionnaires directly to the respondents concerned. The analytical method used in this study is the analysis of Multiple Regression. The data in this study were processed using SPSS version 25 software (Statistical Product and Service Solution). The results of this study indicate that tax planning and tax consultants have a positive and significant effect on compliance with corporate income tax payments.

scholarly journals Faktor-Faktor Yang Mempengaruhi Manajemen Laba Pada Perusahaan Badan Usaha Milik Negara (BUMN) Yang Terdaftar Pada Bursa Efek Indonesia (BEI) Tahun 2017 - 2019

2021 ◽  
Vol 17 (1) ◽  
pp. 92-121
Author(s):  
Pandu Wiratama ◽  
Gideon Setyo Budiwitjaksono
Keyword(s):  
Earnings Management ◽  
Empirical Evidence ◽  
Multiple Regression ◽  
Chief Executive Officer ◽  
Firm Size ◽  
Sampling Method ◽  
Stock Exchange ◽  
Chief Executive ◽  
Educational Background ◽  
Independent Variables

The aim of this research is to provide empirical evidence the effect of firm size, leverage, profitability, Chief Executive Officer (CEO) educational background, and Chief Executive Officer (CEO) in the final year of his services on earnings management. The population in this study are State-Owned Enterprises (SOE) listed on the Indonesia Stock Exchange (IDX) 2017 - 2019. This research used 16 State-Owned Enterprises (SOE), selected using purposive sampling method.  Data were analyzed using multiple regression. Based on the result of analysis concluded that all the independent variables, firm size, size, leverage, profitability, Chief Executive Officer (CEO) educational background, and Chief Executive Officer (CEO) in the final year of his services had no significant effect on earnings management. Keywords: Earnings management, Firm size, Leverage, Profitability, CEO educational background, and CEO in the final year of his services

scholarly journals SHARIA COMPLIANCE AND ISLAMIC CORPORATE GOVERNANCE

TRIKONOMIKA ◽  
2019 ◽  
Keyword(s):  
Corporate Governance ◽  
Sample Size ◽  
Analytical Method ◽  
Sampling Method ◽  
Profit Sharing ◽  
Purposive Sampling ◽  
Independent Variables ◽  
Negative Effect ◽  
Positive Effect

This study aims to examine the effect of sharia compliance and Islamic corporate governance on fraud in Sharia banks. Independent variables used are sharia compliance with Profit Sharing Ratio as a proxy and Islamic corporate governance. The dependent variable used is fraud. The population in this study is all Sharia Banks which is registered in Bank Indonesia in the period 2015 to 2017. The sample was selected using purposive sampling method. Sample size in this research as much as 33 Sharia Banks. Those total samples used in this study which consist of 11 Sharia Banks within 3-year study period. The analytical method used in this study is multiple linier regression.The results of this study indicate that the sharia compliance with the Profit Sharing Ratio as a proxy, has a negative effect on fraud in Sharia bank while Islamic corporate governance has no positive effect on fraud in Sharia banks.

scholarly journals PENGARUH PENGETAHUAN PERPAJAKAN, SANKSI PAJAK, DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN MEMBAYAR PAJAK BUMI DAN BANGUNAN DI KECAMATAN SONDER KABUPATEN MINAHASA

2020 ◽  
Vol 15 (2) ◽  
pp. 175
Author(s):  
Ablessy Mumu ◽  
Jullie J. Sondakh ◽  
I Gede Suwetja
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Analytical Method ◽  
Research Method ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Sample Selection ◽  
Tax Compliance ◽  
Multiple Linear Regression Analysis ◽  
State Revenue

Tax has a very important role for development in Indonesia because tax is the biggest source of state revenue. Compliance with paying taxes is very important to increase the country's income and welfare. The purpose of this study was to determine the effect of tax knowledge, tax sanctions, and taxpayer awareness of tax compliance in paying land and building taxes. The research method is quantitative. The sample selection uses the accidental sampling method by distributing questionnaires to 100 land and building taxpayers in Sonder District, Minahasa Regency. The analytical method used is multiple linear regression analysis using the SPSS program. The results showed that tax knowledge, tax sanctions and awareness of taxpayers had a positive and significant effect on compliance with paying land and building taxes in Sonder District, Minahasa Regency.

scholarly journals ANALISIS META: DETERMINASI FAKTOR YANG MEMPENGARUHI PENDAPATAN MUSTAHIK

2020 ◽  
Vol 7 (5) ◽  
pp. 826
Author(s):  
Abdul Alaa Asy Syafiq ◽  
Noven Suprayogi
Keyword(s):  
Meta Analysis ◽  
Sample Selection ◽  
Education Level ◽  
Google Scholar ◽  
Analysis Method ◽  
Independent Variables ◽  
Analysis Technique ◽  
Independent Variable

This study aims to determine the factors that influence mustahiq income in Indonesia using the meta-analysis method after through sample selection. It was found that the variables used were zakat funds, assistance, length of business and education level. This study took a population of journals and manuscripts published on google scholar. This research accumulates and integrates existing studies using the meta-analysis technique developed by Hunter et al. (1982) on 15 publication samples. The results of this study indicate that the overall independent variables namely, zakat funds, assistance, education level and length of business, have a significant effect on the dependent variable of mustahiq income. The results of independent variable calculations state that there is a consistency of calculated results that are significant from the independent variable on the dependent variable, the dependent variable which is mustahiq income, is consistently influenced by its independent variables.Keywords: mustahiq income, productive zakat, assistance, education level, length of business, Meta-analysis

scholarly journals PENGARUH PROFITABILITAS, LEVERAGE DAN LIKUIDITAS TERHADAP KINERJA LINGKUNGAN

2015 ◽  
Vol 3 (3) ◽  
pp. 837
Author(s):  
Agus Widarsono ◽  
Cantika Putri Hadiyanti
Keyword(s):  
Empirical Evidence ◽  
Multiple Regression ◽  
Environmental Performance ◽  
Research Method ◽  
Sampling Method ◽  
Annual Report ◽  
Secondary Data ◽  
T Test ◽  
Simultaneous Test ◽  
Descriptive Method

This study aims to test and obtain empirical evidence of factors that affect the environmental performance partially and simultaneously. Factors studied in this research are profitability, leverage and liquidity. The research method used is descriptive method verifikatif. With verificative testing using multiple regression, partial test (t test) and simultaneous test (F test). The data used are secondary data that is the company's annual report and PROPER report of Ministry of Environment as sample in the research. The sample of research is 11 State-Owned Enterprise (BUMN) Year 2009-2013 taken by using purposive sampling method. The results of this study indicate that profitability, leverage and liquidity have no significant effect on environmental performance partially. And profitability, leverage, and profitability have no significant effect on environmental performance simultaneously.

scholarly journals Pengaruh Harga dan Pelayanan terhadap Keputusam Pembelian Konsumen pada Online Shop

Al-Buhuts ◽  
2019 ◽  
Vol 15 (2) ◽  
pp. 32-44
Author(s):  
Sudirman Sudirman
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Sampling Method ◽  
Sample Selection ◽  
Business Faculty ◽  
Consumer Decisions ◽  
Online Purchase ◽  
Study Find

This study aims to determine the effect of prices and services on consumer decisions in an online shop. Study on Islamic Economics and Business Faculty IAIN Sultan Amai Gorontalo Students. The sample selection method is done by using accidental sampling method. The number of samples chosen was 100 students. Data obtained through the distribution of questionnaires to the respondent. Data analysis was performed using multiple regression analysis tools. The type of data used is perimer data. The method of data collection is done by distributing questionnaires to those who are randomly responded. Data analysis was carried out using multiple regression analysis. The result of this study find out that the prices and services of online transactions together and partially positive and significant towards consumer decisions in conducting online purchase and purchase transactions at the Faculty of Economics and Islamic Business Sultan Amai Gorontalo IAIN, namely price variables with an exchange rate of 0.356 with a significant 0.034. Service variable with a coefficient of 2.423 with a significant value of 0.010. Then, together prices and services have a positive and significant effect on consumer decisions with the calculated F value = 5.930 significance 0.004 greater than F table = 3.590.

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