scholarly journals Pengaruh Penerapan Sistem E-Filling, Sanksi Perpajakan, Biaya Kepatuhan dan Pengetahuan Perpajakan Terhadap Kepatuhan WPOP pada KPP Pratama Badung Utara

2021 ◽  
Vol 2 (2) ◽  
pp. 104-109
Author(s):  
Izra Syafira

This study aims to empirically test the effect of the application of e-filling system, tax sanctions, compliance costs and tax knowledge on the compliance of private taxpayers. The method of analysis used in this study is multiple linear regression analysis. The method of sampling taxpayers using the slovin formula, with the taxpayer sample used is as many as 100 respoden. The sample determination method uses a simple random sampling method. The results of this study showed that variable application of e-filling (X1) positively and significantly affects the compliance of private taxpayers. This is evidenced by the significance result of 0.000<0.05. Tax sanctions (X2) have a positive and significant effect on the compliance of private taxpayers. This is evidenced by the significance result of 0.001<0.05. Compliance costs (X3) have a positive and significant impact on the compliance of private persons taxpayers. This is evidenced by the significance result of 0.000<0.05. Tax knowledge (X3) has a positive and significant effect on the compliance of private taxpayers. This is evidenced by the significance of 0.000<0.05.

ProBank ◽  
2018 ◽  
Vol 3 (1) ◽  
pp. 28-34
Author(s):  
Tri Nurdyastuti ◽  
Adi Penawan

The puspose of this study to know effect of taxation socialization and tax sanctions on compliance reporting annual taxpayer personal taxpayer. Population in this research is all personal taxpayer registered at KPP Pratama Surakarta amounted 104,192 taxpayer. The sample was taken by using simple random sampling method as much as 100 respondents. The technique of analysis in this study using classical assumption test techniques and using multiple linear regression analysis test. The results of this study indicate that the socialization of taxation and taxation sanctions simultaneously affect taxpayer compliance. Partially taxation and taxation sanctions partially affect the taxpayer compliance of individuals registered at KPP Pratama Surakarta.Keywords: Socialization of taxation, Tax Sanctions, Taxpayer Compliance


Al-Buhuts ◽  
2020 ◽  
Vol 16 (1) ◽  
pp. 01-15
Author(s):  
Muhammad Haris Riyaldi ◽  
Mahda Yusra

The management of zakat should apply transparency, accountability and good amil competence in order to gain public trust in zakat management institutions. This study seeks to answer how the effect of transparency, accountability and amil competence on the trust of muzakki in Baitul Mal Aceh as a government agency that manages zakat in Aceh. Data collection using a questionnaire that was distributed to 100 muzakki selected by simple random sampling method. Multiple linear regression analysis was conducted to examine the effect of transparency, accountability and amil competence on muzakki's trust. The results showed that transparency, accountability and amil competence had a positive and significant effect on the level of muzakki's trust in Baitul Mal Aceh, both simultaneously and partially. Baitul Mal Aceh is expected to improve the quality of transparency, accountability and amil competence to maintain the trust of muzakki in order to realize the optimization of the collection of zakat funds in Aceh.


2017 ◽  
Vol 2 (2) ◽  
pp. 314-321
Author(s):  
Nuzulul Fikri ◽  
Safrida Safrida ◽  
Romano Romano

Abstrak. Modal adalah salah satu faktor produksi yang berperan penting untuk meningkatkan keuntungan. Pembinaan pembiayaan merupakan program untuk memantau perkembangan usaha mikro kecil dan menengah yang memperoleh modal pinjaman. Penelitian ini bertujuan untuk mengetahui pengaruh modal sendiri, modal pinjaman dan pembinaan pembiayaan terhadap keuntungan usaha mikro kecil dan menengah (UMKM) anggota Koperasi Syariah Baitul Qiradh Baiturrahman Cabang Ulee Kareng. Populasi dalam penelitian ini adalah UMKM anggota Koperasi Syariah Baitul Qiradh Baiturrahman yang menerima modal pinjaman dan pembinaan pembiayaan. Teknik pengambilan sampel dilakukan dengan metode simple random sampling. Besarnya sampel dalam penelitian ini adalah sebanyak 24 sampel. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi linear berganda. Hasil penelitian menunjukan bahwa modal sendiri dan modal pinjaman berpengaruh nyata terhadap keuntungan UMKM, sebaliknya pembinaan pembiayaan tidak berpengaruh nyata terhadap keuntungan UMKM.The Influence Of Capital Resources And Financing Of Profits Micro, Small And Medium Of Islamic Cooperation Baitul Qiradh Baiturrahman Members Branch Ulee KarengAbstract. Capital is one of the factors of production which is essential to improve profits. Development of financing a program to monitor the development of micro, small and medium enterprises that obtain capital loan. This study aims to determine the influence of their own capital, loan capital and development funding to benefit micro, small and medium enterprises (MSMEs) Islamic Cooperative Baitul Qiradh Baiturrahman members Branch Ulee Kareng.  The population in this study is the MSMEs Islamic Cooperative Baitul Qiradh Baiturrahman members, who received loan capital and financing guidance. The sampling technique is done by simple random sampling method.  The sample size in this study is as much as 24 samples. The analytical method used in this research is multiple linear regression analysis. The results showed that equity and loan capital significantly affect profits of MSMEs, fostering financing otherwise not significantly affect profits of MSMEs.


2020 ◽  
Vol 3 (2) ◽  
pp. 133
Author(s):  
Muhamad Rizki Bayu Nurjati ◽  
Bachrudin Sjaroni ◽  
Kartono Kartono

Abstract: This research aimed to find out the influence of person-job fit and self-efficacy on the job performance of agent assurance of PT. Asuransi Jiwasraya Cabang Cirebon partially and simultaneously. The population of this research is the agent assurance of PT. Asuransi Jiwasraya Cabang Cirebon. The sampling technique of this research is random sampling. Meaning that the sample is taken in a certain part. The sample taken in this research is 64 respondents. The method of collecting the data is questionnaires, while the method in this research is multiple linear regression analysis. The finding of this research shows that person-job fit and self-efficacy has positive and significant influence on job performance. Keyword: Person job fit, Self Efficacy, Performance Abstrak: Penelitian ini bertujuan untuk mengetahui pengaruh person job fit dan efikasi diri secara parsial maupun simultan terhadap kinerja agen asuransi pada PT. Asuransi Jiwasraya Cabang Cirebon. Populasi dalam penelitian ini adalah agen asuransi PT. Asuransi Jiwasraya Cabang Cirebon. Teknik pengambilan sampel dalam penelitian ini adalah simple random sampling, yaitu pengambilan sampel diambil pengambilan anggota sampel dari populasi dilakukan secara acak tanpa memperhatikan strata yang ada dalam populasi itu. Sampel yang diambil dalam penelitian ini sebanyak 64 responden. Metode dalam pengumpulan data ini menggunakan kuesioner, sedangkan metode dalam penelitian ini menggunakan analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa person job fit dan efikasi diri berpengaruh positif dan signifikan terhadap kinerja Kata Kunci : Person Job Fit, Efikasi Diri, dan Kinerja.


2020 ◽  
Vol 2 (1) ◽  
pp. 87-93
Author(s):  
Megi Triandani ◽  
Apollo Apollo

The purpose of this research are to examine how much influence the understanding of taxation, tax sanctions and taxpayer awareness of tax compliance. The population in this research are the taxpayers of individual entrepreneurs in the Tangerang Region, then the samples are drawn using a method simple random sampling. Using quantitative and analytic statistics method for the analytical method that are multiple linear regression analysis method. The results showed that taxpayer understanding and taxpayer awareness affected taxpayer compliance while tax sanctions did not affect the compliance of taxpayers of individual entrepreneurs in the Tangerang Region. The data analysis technique used in this research was SPSS v.23


2018 ◽  
Vol 1 (1) ◽  
Author(s):  
Ijabah Alim Istiqomah ◽  
Efriyani Sumastuti ◽  
R. Istiyaningsih

Abstrak Penelitian ini bertujuan untuk mendeskripsikan pengaruh kepribadian, kreativitas, dan lingkungan terhadap minat berwirausaha . Metode yang digunakan dalam penelitian ini adalah metode survai dan data yang digunakan adalah data kuantitatif. Sebanyak 104 sampel diambil secara simple random sampling, dari jumlah populasi 140. Teknik analisis data menggunakan analisis deskriptif persentase, uji asumsi klasik, dan analisis regresi linier berganda dengan bantuan program  IBM SPSS 16.0. Hasil penelitian menunjukkan bahwa kepribadian, kreativitas, dan lingkungan berpengaruh positif dan signifikan terhadap minat berwirausaha siswa kelas X SMK Cut Nya’ Dien Semarang, baik secara simultan maupun parsial. Dalam menumbuhkan minat berwirausaha perlu dilakukan beberapa hal, antara lain adalah : 1). Pihak sekolah dapat menyelenggarakan kegiatan-kegiatan yang terkait dengan kewirausahaan ; 2) Siswa lebih mengembangkan potensi yang dimilikinya dan menambah wawasan kewirausahaan; 3) Lingkungan siswa dapat mendukung dan memotivasi untuk berwirausaha.AbstractThis study aims to describe the influence of personality, creativity, and environment to entrepreneurial interests. The method used in this research is survey method and the data used is quantitative data. A total of 104 samples were taken by simple random sampling, from population 140. Data analysis technique used descriptive percentage analysis, classical assumption test, and multiple linear regression analysis with the help of IBM SPSS 16.0 program. The result of this research shows that personality, creativity, and environment have positive and significant effect to entrepreneurship interest of grade X students of SMK Cut Nya 'Dien Semarang, either simultaneously or partially. In growing entrepreneurship interests need to be done several things, among others are: 1). The school may organize activities related to entrepreneurship; 2) Students further develop their potential and add entrepreneurial insight; 3) Student environment can support and motivate to entrepreneurship.


2019 ◽  
Vol 3 (02) ◽  
Author(s):  
Tribun Siti Ambari ◽  
Sri Hartono ◽  
Sudarwati Sudarwati

This study is intended to find the effect of work discipline, motivation and work environment on employee performance at CV REGAR SPORT, Wonogiri Regency. With the random sampling method the respondents used were 60 employees. With multiple linear regression analysis using IBM SPSS statistics 23, the results of the study have a significant effect on work discipline, motivation and work environment on employee performance at CV REGAR SPORT, Wonogiri Regency. There is a significant effect of work discipline on employee performance at the Regar Sport CV and there is an influence but not significant motivation and work environment on employee performance at the CV. Regar Sport. Keywords: discipline, employee performance


2021 ◽  
Vol 5 (1) ◽  
pp. 303
Author(s):  
Eva Setiarini Damanik

This study aims to examine the effect of the modern administration system, justice, accountability, and tax sanctions on the tax compliance of the MSMEs of the City of Jambi. This study uses a simple random sampling method with 100 UMKM taxpayer respondents in the city of Jambi. Data collection techniques in this study were in the form of questionnaires. The analysis used is multiple linear regression analysis using IBM SPSS (Statistical Package for Social Sciences) version 21. The results of this study indicate that the variables of modern administrative systems, justice, accountability, and tax sanctions affect the compliance of MSME taxpayers.


Author(s):  
Sri Zaniarti ◽  
M. Sienly Veronica ◽  
Raden Arvi Arsytania

This study aims to determine the effect of knowledge, behavior, and spiritual quotient on personal financial management. A total of 194 married employees comprised of non-lecturers and permanent lecturers from Maranatha Christian University were selected as participants using probability sampling with a stratified random sampling method. Data were analyzed using multiple linear regression analysis. The results showed that knowledge, behavior, and spiritual quotient partially affect personal financial management.


MBIA ◽  
2019 ◽  
Vol 18 (1) ◽  
pp. 76-84
Author(s):  
Muhammad Idris ◽  
Dian Novita Sari

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.


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