scholarly journals Pengaruh Tax Amnesty E-Filing dan Sanksi Perpajakan Terhadap Kepatuhan WPOP di Kabupaten Badung Selatan

2021 ◽  
Vol 2 (2) ◽  
pp. 87-91
Author(s):  
Ni Kadek Anik Maharani ◽  
Luh Kade Datrini ◽  
Gde Deny Larasdiputra

This research raises the title "The Effect of Tax Amnesty, E-Filling, and Tax Sanctions on Individual Taxpayer Compliance in South Badung Regency". This study aims to re-test empirically the effect of the dependent variable (X₁, X₂, X₃), which consists of tax amnesty, e-filing and tax sanctions on the independent variable (Y) of WP compliance. In this study, it has a population of 125,329 WPOPs. The data collection method in this research is through distributing questionnaires. In this study, using a sample who accidentally met the WP as many as 100 respondents. In this study using multiple linear regression analysis. According to the analysis and testing that has been carried out, it can be concluded that a person's compliance in carrying out his tax obligations is influenced by tax amnesty, e-filing and tax sanctions. This study uses hypothesis testing, statistical t test. With the testing that has been done, there are research results of the three variables that have a positive effect on WPOP Compliance in South Badung Regency.

2019 ◽  
pp. 2039
Author(s):  
I Gusti Putu Agung Darma Wicaksana ◽  
Ni Luh Supadmi

This study aims to determine the effect of taxpayer awareness, tax authorities, tax sanctions, and tax amnesty on individual taxpayer compliance at the Tabanan Primary Tax Office. This research was conducted at the Tabanan Primary Tax Office. The number of samples taken is 100 taxpayers. The method used is nonprobability sampling, with a purposive sampling technique. Data collection is done by distributing questionnaires and nonparticipant observations. Data were analyzed using multiple linear regression analysis. Based on the results of the study showed that the awareness of taxpayers, tax authorities, tax sanctions, and tax amnesty had a positive effect on the compliance of individual taxpayers at Tabanan Primary Tax Office. The results showed that the awareness of taxpayers, tax authorities, tax sanctions, and the implementation of the tax amnesty policy could increase taxpayer compliance at the Tabanan Primary Tax Office. Keywords: Awareness of the taxpayer, service tax authorities, tax penalties, tax amnesty, taxpayer compliance


2019 ◽  
pp. 491
Author(s):  
Lyana Oka Kusumayanthi ◽  
Herkulanus Bambang Suprasto

This study aims to examine the effect of the application of e-filling, tax socialization, account representative performance and taxation penalty on individual taxpayer compliance at KPP Pratama Gianyar. This research was conducted at KPP Pratama Gianyar. The samples used were 100 respondents to the method of determining the sample was purposive sampling. The data collection techniques questionnaire. data analysis technique used is multiple linear regression analysis. Based on the results of the study showed that the application of e-filling, account representative performance and taxation penalty had a positive effect on WPOP compliance at KPP Pratama Gianyar, while tax socialization did not affect the WPOP at KPP Pratama Gianyar. Keywords: E-filing, tax socialization, account representative performance, taxation penalty, and individual taxpayer compliance.


2020 ◽  
Vol 30 (1) ◽  
pp. 226
Author(s):  
Ida Bagus Pramayoga ◽  
I Wayan Ramantha

Underlying this research are findings related to misuse and management of village funds in Gianyar District. This study aims to determine the effect of clarity of budget targets, competence of village officials, and leadership on accountability of village fund management in Gianyar District. The sample collection method used was a questionnaire and analyzed using Multiple Linear Regression analysis. Based on the results of the analysis conducted, it can be concluded that the clarity of the budget targets, the competence of the village apparatus, and leadership has a positive effect on the accountability of village fund management, which means that the clarity of the budget targets, the competence of the village apparatus, and the leadership of the related leaders are better. accountability of the management of village funds in the District of Gianyar.


Author(s):  
Luh Gede Pande Sri Eka JAYANTI ◽  
I Nyoman SUTAPA

This study aims to analyze the Effect of Perception of Behavioral Control, Attitude, and Wrongdoer Status on Whistleblowing Auditor Behavior. The sample of this study consisted of Auditors of the Bali Province Certified Financial and Development Agency (BPKP) of 55 people. The data collection method used is using a questionnaire distributed to the Auditors of the Bali Province Certified Financial and Development Agency (BPKP). Data analysis in this study used multiple linear regression analysis using the SPSS (Statistica Program and Service Solution) program. Referring to the results of the analysis, that Perception of Behavioral Control has a positive effect on Whistleblowing Auditors. The attitude has a positive effect on the Whistleblowing Auditor. Wrongdoer status has a positive effect on Whistleblowing Auditors. Perception of Behavioral Control, Attitude, and Wrongdoer Status have a positive effect on Whistleblowing Auditors.


2021 ◽  
Vol 5 (1) ◽  
pp. 50
Author(s):  
I Ketut Akas Wicaksana ◽  
Elvira Septevany ◽  
I Nyoman Winia ◽  
Ni Gst Nym Suci Murni

The purpose of this research was to analyze the effect of food quality, and price in increasing customer satisfaction at Anantara Uluwatu Bali Resort. This research was conducted at Anantara Uluwatu Bali Resort at Botol Biru Bar & Grill using 30 visitors as research samples. The data collection method used a questionnaire and observation, where the data collected was then analyzed using Multiple Linear Regression Analysis. The results showed that the variables of food quality, and price had a positive and significant effect on customer satisfaction at Anantara Uluwatu Bali Resort. Anantara Uluwatu Bali Resort is expected to be able to maintain food quality and prices and be able to improve food quality ranging from variety, appearance, food health, taste, and temperature to food, and to increase prices according to food quality during the pandemic.


Author(s):  
Titin Eka Ardiana

This study aims to find out: to find out whether there is an influence on the perception of Service Quality on Repurchase Decisions on Dawet Jabung Traders in Ponorogo. This study uses a quantitative approach with a sample of all customers who have made purchases at the Dawet Jabung UKM in Mlarak District, Ponorogo Regency. The variable of this study consists of one independent variable, namely the perception of service quality (X1) and one dependent variable, namely the purchasing decision (Y). Data collection is done using indirect questionnaires or techniques. The results of data collection were then analyzed using simple and multiple linear regression analysis techniques with the help of SPSS Version 20. The results showed that: (1) Variable perceptions of service quality in this study were able to explain 9.4% variation in the Dawet Jabung Ponorogo MSME decision. While the remaining 90.6% is explained by variables or aspects outside the model, and (2) From the results of the F test shows that the perception variable service quality is a feasible variable to test the variable repurchase decisions in dawet UMKM Jabung Ponorogo . Keywords : Perception Of Service Quality, Purchasing Decisions


2015 ◽  
Vol 4 (2) ◽  
Author(s):  
Didin Hadi Saputra

The Services at the pawning house of PT. Pegadaian ( Ltd ) of Selong Branch Office are mostlypawning service. Pawning service is one of the main services provided by PT. Pegadaian (Ltd) ofSelong Branch Office. This study aims at observing five variables to identify customers’ satisfaction.Those five variables are reliability (X1), responsiveness (X2), assurance (X3), emphaty (X4), andtangibles (X5). This is an associative study using quetionnaires for data collection. Data is thenanalyzed the multiple linear regression analysis. The study reveals that the variables of reliability(X1), responsiveness (X2), assurance (X3), emphaty (X4), and tangibles (X5) both simultaneously andseparately have a significant and positive effect towards customers’ satisfaction. This, thehypothesis of the study is accepted. Accordingly, PT. Pegadaian (Ltd) of Selong Branch Office is tomaintain the implementation of the five variables. Also, it is also suggested that PT. Pegadaian (Ltd)of Selong Branch Office improve the tangible facilities such as suggestion box, AC, trash cans, andthe space layout.Keywords : services, customer’ satisfaction, service quality, multiple linear regression.


2020 ◽  
Vol 1 (02) ◽  
pp. 133-140
Author(s):  
Meli Andriyani ◽  
Riski Ardianto

The bank as a service company places great importance on satisfaction through services and products. The purpose of this study was to determine the effect of service quality and product quality on customer satisfaction. The research was conducted by distributing questionnaires to 100 respondents, namely bank customers who live and have bank accounts in the Cibubur area. The research data were analyzed using multiple linear regression analysis. The study found that service quality did not affect customer satisfaction, while product quality had a positive effect on customer satisfaction.


2021 ◽  
Vol 5 (2) ◽  
pp. 160-175
Author(s):  
Ade Nuryunita Thahir ◽  
Iman Karyadi ◽  
Yanis Ulul Azmi

This research was conducted to determine and test the effect of changes in tax rates (X1), tax calculation methods (X2) and modernization of the tax system (X3) on MSME taxpayer compliance with tax justice as a moderating variable (M). As for the population in this study, the UMKM taxpayers in the food and beverage sector are registered at the Surabaya City Trade Office. Data collection uses purposive sampling method, provided that the taxpayer has a NPWP and has a gross turnover (turnover) in one tax year not to exceed Rp4.8 billion. The samples used in this study were 80 respondents. Data analysis in this study used multiple linear regression and interaction regression with the help of SPPS version 17. The results of the study using multiple linear regression analysis showed that partially changes in tax rates did not have a positive effect and insignificant on taxpayer compliance, while the tax calculation method and tax system modernization partially have a positive and significant effect on taxpayer compliance. Multiple regression analysis with the interaction test for variable changes in tax rates to taxpayer compliance with tax justice as a moderating variable, the method of calculating taxes against taxpayer compliance with tax justice as a moderating variable and modernization of the tax system towards taxpayer compliance with tax fairness as a moderating variable partial positive and significant effect which means that tax justice is able to moderate all the variables used in this study.


2019 ◽  
Vol 2 (1) ◽  
pp. 62-72
Author(s):  
Intan Maizah Ela Yani ◽  
Myrna Sofia ◽  
Nurhasanah Nurhasanah

This study aims to determine the effect of training, work discipline and organizational culture on the organizational commitment of employees of PT. PLN (Persero) Tanjungpinang Area. The research method used is descriptive statistical method with a quantitative approach. Data collection techniques are carried out by observation and questionnaire. The number of research samples used was 74 respondents. Analysis of the data used is multiple linear regression analysis, hypothesis testing in the form of T test and F test and analysis of the coefficient of determination. The research conducted resulted in training having a significant effect on the organizational commitment of employees of PT. PLN (Persero) Tanjungpinang Area because the value of t arithmetic> t table or 23,057> 1,994 and the significance value produced 0,000 <0,05. Work Discipline has a significant effect on the organizational commitment of employees of PT. PLN (Persero) Tanjungpinang Area because the value of t count> ttable or 2.649> 1.994 and the significance value produced 0.010 <0.05. Organizational culture does not affect the organizational commitment of employees of PT. PLN (Persero) Tanjungpinang Area because the value of t count <t table or -1.424> 1.994 and the significance value produced is 0.159> 0.05.


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