scholarly journals DETERMINAN KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI KOTA SEMARANG

2020 ◽  
Vol 11 (2) ◽  
pp. 190-196
Author(s):  
Retno Astuti Ningrum ◽  
Amir Hidayatulloh
Keyword(s):  
Quantitative Research ◽  
Motor Vehicle ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Analysis Techniques ◽  
Convenience Sampling ◽  
Tax Corruption ◽  
The City

This type of research is quantitative research. The population in this research is a motor vehicle taxpayer. Meanwhile, the sample in this study is a motor vehicle taxpayer in the city of Semarang. The sampling technique in this research used convience sampling. Respondents in this research amounted to 100 respondents. Data collection techniques in research using questionnaires given directly to respondents. Respondents in this study were dominated by male (58 respondents). Whereas female respondents amounted 42 respondents. The analysis techniques in this research used multiple linear regression analysis, with SPSS tools. This study obtained results that perseptions of tax corruption and service quality of tax officers affect taxpayer compliance. Jenis penelitian ini adalah penelitian kuantitatif. Populasi dalam penelitian adalah wajib pajak kendaraan bermotor. Sedangkan, sampel dalam penelitian ini adalah wajib pajak kendaraan bermotor yang berada di Kota Semarang. Teknik pengambilan sampel dalam penelitian ini menggunakan convenience sampling. Responden dalam penelitian ini berjumlah 100 responden. Teknik pengumpulan data dalam penelitian menggunakan kuesioner yang diberikan langsung kepada responden. Responden dalam penelitian ini didominasi oleh laki-laki (58 responden). Sedangkan responden berjenis kelamin perempuan berjumlah 42 responden. Teknik analisis dalam penelitian ini menggunakan analisis regresi linear berganda, dengan alat SPSS. Penelitian ini memperoleh hasil bahwa persepsi korupsi pajak dan kualitas pelayanan petugas pajak berpengaruh terhadap kepatuhan wajib pajak.

scholarly journals DETERMINANTS OF COMPLIANCE WITH PERSONAL TAX OBLIGATION: DO TAX AMNESTY PLAY?

ACCRUALS ◽  
2019 ◽  
Vol 3 (2) ◽  
pp. 259-267
Author(s):  
Resshe Serlly Gita ◽  
Amir Hidayatulloh
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Tax Amnesty ◽  
Convenience Sampling ◽  
The City

This study aims to analyse the effect of tax services, tax amnesty, taxation knowledge, and tax sactions on taxpayer compliance. The population in the study is an individual taxpayer in the city of Yogyakarta. The sample in the study was an individual taxpayer in the city of Yogyakarta, and took part in the tax amnesty program. The sampling technique in this study used the convenience sampling method. Responden in the study amounted 60 respondents. The data anlysis technique in this study used multiple linear regression analysis. This study obtained result that taxpayer compliance in influenced by tax services and tax amnesty programs. However, taxation knowledge and tax saction does not affect taxpayer compliance. The cause of taxation knowledge does not affest taxpayer compliance, perhaps the understanding of taxpayers regarding the procedures for payment and reporting is still minimal. Meanwhile, the reason for lack of support fot tax sanction on taxpayer compliance, perhaps because taxpayers consider that saction given when taxpayer violate laws are still mild. Therefore, these two reasons are factors that encourage taxpayers to behave disobediently.

scholarly journals Pengaruh Layanan Samsat Corner, Kesadaran Wajib Pajak, Sosialisasi Perpajakan dan Kualitas Pelayanan pada Kepatuhan Wajib Pajak Kendaraan Bermotor

2019 ◽  
Vol 29 (2) ◽  
pp. 630
Author(s):  
Laila Susanti ◽  
Putu Ery Setiawan
Keyword(s):  
Service Quality ◽  
Sampling Method ◽  
Motor Vehicle ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Analysis Technique ◽  
Questionnaire Method ◽  
Positive Effect

This research was conducted at the Joint Office of SAMSAT Denpasar. The number of samples used in this study were 100 respondents with a sampling technique that is proportionate stratified random sampling method. Data collection in this study was conducted by a questionnaire method with data analysis technique used is multiple linear regression analysis. The results showed that SAMSAT corner service, taxpayer awareness, tax socialization, and service quality had a positive effect on motor vehicle taxpayer compliance. This means that the better SAMSAT corner service, awareness of taxpayers, tax socialization, and quality of service will also increase motor vehicle taxpayers compliance in terms of meeting their tax obligations. Keywords : SAMSAT Corner Service; Taxpayer Awareness; Tax Socialization; Service Quality; Motor Vehicle Taxpayer Compliance.

scholarly journals PENGARUH KUALITAS PRODUK, PROMOSI DAN HARGA TERHADAP KEPUTUSAN PEMBELIAN MOBIL BEKAS MEREK AVANZA DI KOTA PADANG

2020 ◽  
Author(s):  
Syarfri Wandi ◽  
Heryanto Abaharis
Keyword(s):  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Coefficient Of Determination ◽  
Purchase Decisions ◽  
Product Price ◽  
Used Car ◽  
Quality Of Products ◽  
The City

The purpose of this research is to find out and analyze the influence of the quality of products, promotion and price against the used car purchase decisions brands Avanzain Padang city.The sampling technique used was purposive sampling, while the number of samples that are used for the analysis is 100 people.Data analysis techniques were used to test the hypothesis is a multiple linear regression.In this study there are three variables, namely product quality, promotion and price.Variables have a significant influence of product purchases a used car brand of the Avanza in the city of Padang is the quality of the product and the price.While the value of the coefficient of determination in this study found of 0.694 or equal to 69.4%.The results showed that of the purchasing decision can be explained by the quality of products, promotions and rates of 69.4% 30.6%, while the rest allegedly explained by other factors not examined in this study.Based on the results of the testing of multiple linear regression analysis, it was found that the variable quality of product, price and promotion of a positive effect against the used car purchase decisions brands Avanza in Padang city.This research provides practical recommendations for the management of used car sales showroom in Padang city to continue to strive to improve the quality of the product and the price in the future.This is because the quality of the products and price have a meaningful influence on the purchase of a used car brand of the Avanza in Padang city.

scholarly journals PENGARUH KEPERCAYAAN DAN KUALITAS INFORMASI TERHADAP MINAT BELI ULANG PADA MARKET PLACE DI KOTA BIMA

2020 ◽  
Vol 4 (2) ◽  
pp. 106
Author(s):  
Juwani Basrin ◽  
Intisari Haryanti
Keyword(s):  
Information Quality ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Repurchase Intention ◽  
Market Place ◽  
Quality Of Information ◽  
The People ◽  
The City

This study aims to determine and analyze the influence of Trust and Quality of information on repurchase interest in the Market place in the city of Bima both partially and simultaneously. The population in this study is the people of the city of Bima who have made purchases at the Market Place media. The sampling technique used was purposive sampling with 96 respondents. With multiple linear regression analysis and SPSS 22, the results show that only trust has a significant effect on the buying interest of the Bima people in the Market place while the information quality has no influence and is not significant on the repurchase intention. this is supported by the magnitude of the relationship value (R) which is 0.498 which falls on the weak relationship area.Keywords:Trust, Quality of information and Repurchase Intention

PENGARUH PERSEPSI TENTANG PENGETAHUAN, PERATURAN, DAN MANFAAT PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM KOTA SURAKARTA

2019 ◽  
Vol 3 (01) ◽  
Author(s):  
Sri Haryanti ◽  
Bambang Mursito ◽  
Sudarwati Sudarwati
Keyword(s):  
Statistical Tests ◽  
Linear Regression Analysis ◽  
Tax Compliance ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Analysis Techniques ◽  
Tax Benefits ◽  
Tax Payers ◽  
The City ◽  
Positive Effect

This study aims to determine whether there is a partial influence on knowledge of taxation, tax regulations and tax benefits. The sampling technique in this study used purposive sampling, then obtained a study sample of 100 MSME tax payers. Data analysis techniques performed by descriptive statistical tests, classical assumptions, hypothesis testing with multiple linear regression analysis. The results showed that knowledge of taxation and tax regulations had a positive effect on MSME taxpayer compliance in the city of Surakarta while the tax benefits did not affect MSME taxpayer compliance in Surakarta. Keywords: Tax compliance, tax knowledge, tax benefits and tax complianc

scholarly journals PENGARUH PENGETAHUAN PAJAK, PERSEPSI TENTANG KONSULTAN PAJAK DAN ACCOUNT REPRESENTATIVE TERHADAP MINAT MENGGUNAKAN JASA KONSULTAN PAJAK

AKUNTABILITAS ◽  
2019 ◽  
Vol 11 (2) ◽  
pp. 99-114
Author(s):  
Hadi Kusuma
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Quantitative Research ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Independent Variables ◽  
Convenience Sampling ◽  
Program Version

This research aims to analyse the factor that affect the corporate taxpayers use tax consultant services. The independent variables in this research are knowledge of taxation, perception about tax consultant, and perception about account representative, and the dependent variable is interest in using the services of a tax consultant. This research is quantitative research. The population in this research is the corporate taxpayers who is registered in the KPP Kota Palembang on 2016 by taking sample of 100 respondents. The sampling technique is using Convenience Sampling. Respondents’s answer in the questionnaire were analyze using multiple linear regression analysis using SPSS Program Version 17. From the result of multiple linear regression analysis, the conclution was the perception of tax consultant From the result of multiple linear regression analysis, the conclution was the knowledge of taxation, perception about tax consultant, and perception about account representative has a positive and significant effect on corporate taxpayer’s interest of using tax consultant service in the KPP Kota Palembang.

scholarly journals PENGARUH STORE ATMOSPHERE, HEDONIC SHOPPING, DAN PROMOSI TERHADAP IMPULSIVE BUYING

2019 ◽  
Vol 8 (2) ◽  
pp. 87-96
Author(s):  
Rindyah Hanafi
Keyword(s):  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Coefficient Of Determination ◽  
Model Estimation ◽  
Interval Model ◽  
Analysis Techniques ◽  
Impulsive Buying ◽  
Convenience Sampling ◽  
Hedonic Shopping

This study aims to determine the influence of store atmosphere, hedonic shopping, and partial and simultaneous promotion of impulsive buying conducted in the modern retail community in Madiun City. The population in this study is the consumers of various selected big retails in Madiun City, namely Matahari Department Store Madiun Plaza and Sun City Mall, Carrefour, Ramayana and Samudra Swalayan. In this study, the number of population is not known with certainty, so in this study the number of samples used is determined based on the model estimation interval model for the parameter of proportion P, so that the sample obtained as many as 100 people. The sampling technique used in this research is by using purposive convenience sampling technique. Data analysis techniques use classical assumption test, multiple linear regression analysis, coefficient of determination test, and hypothesis testing by using t test and F test. The findings were obtained: (1) Store atmosphere partially influence to impulsive buying done by society in modern retail in Madiun City. (2) Hedonic shopping partially affects the impulsive buying done by society in modern retail in Madiun City. (3) Promotion partially influence to impulsive buying done by society in modern retail in Madiun City. (4) Store atmosphere, hedonic shopping, and promotion simultaneously affect the impulsive buying done in the modern retail community in Madiun City Store Atmosphere, Hedonic Shopping, Promotion, Impulsive Buying

scholarly journals Pengaruh Persepsi Harga dan Kualitas Produk terhadap Minat Beli Konsumen di Optic Sun’s

2021 ◽  
Vol 5 (1) ◽  
pp. 1
Author(s):  
Sean Prakarsa
Keyword(s):  
Product Quality ◽  
Research Method ◽  
Quantitative Research ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Research Data ◽  
Test Phase ◽  
Price Perception ◽  
Analysis Techniques

The purpose of this research is to examine the effect of price perception and product quality on consumer buying interest in Sun's Optic Stores. The number of respondents examined in this study was 120 respondents, all respondents were consumers who had bought eyeglasses products at Optic Sun’s. The instrument used in this study was a questionnaire. The questionnaire had passed the instrument test phase and was declared valid and reliable in measuring all research variables. The method used in this research is a quantitative research method. Research data were analyzed using multiple linear regression analysis techniques with the help of the SPSS program. Based on the analysis of research data, the results are obtained that partially the price and quality of the product have a positive and significant effect on buying interest, this shows that the better the price and product quality suitability, the higher the consumer's buying interest. Furthermore, based on the results of simultaneous influences, it was found that the price and quality of the products together had a significant effect on buying interest with a contribution of 55.1%.  Penelitian ini bertujuan untuk menguji pengaruh persepsi harga dan kualitas produk terhadap minat beli konsumen di Toko Optic Sun’s. Jumlah responden yang diteliti dalam penelitian ini adalah sebanyak 120 responden, seluruh responden merupakan konsumen yang telah membeli produk kaca mata di Optic Sun’s. Instrumen yang digunakan dalam penelitian ini adalah berupa angket kuesioner. Kuesioner telah melalui tahap uji coba instrumen dna dinyatakan valid dan reliabel dalam mengukur seluruh variabel penelitian. Metode yang digunakan dalam penelitian ini adalah berupa metode penelitian kuantitatif. Data hasil penelitian dianalisis dengan menggunakan teknik analisis regresi linear berganda dengan bantuan program SPSS. Berdasarkan hasil analisa data penelitian, diperoleh hasil bahwa secara parsial harga dan kualitas produk berpengaruh positif dan signifikan terhadap minat beli, hal ini menunjukkan bahwa semakin baik kesesuaian harga dan kualitas produk maka semakin tinggi minat beli konsumen. Selanjutnya, berdasarkan hasil uji pengaruh simultan diperoleh hasil bahwa harga dan kualitas produk secara bersama-sama berpengaruh signifikan terhadap minat beli dengan besar kontribusi sebesar 55,1%.

scholarly journals Pengaruh Sistem Administrasi Perpajakan Modern, Pengetahuan Perpajakan Dan Kualitas Pelayanan Fiskus Pada Kepatuhan WPOP

2019 ◽  
pp. 310
Author(s):  
Ni Putu Yunita Sari ◽  
I Ketut Jati
Keyword(s):  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Tax Administration ◽  
Administration System ◽  
Tax Rate ◽  
Analysis Techniques ◽  
The Individual ◽  
Questionnaire Method

This study aims to determine the system of modern tax administration, knowledge, and service quality. Tax facilitator at the East Denpasar Primary Tax Office. The population in this study were all taxpayers registered at the Pratama East Tax Office. The number of samples used in this study were 100 respondents from 76,543 people who were still working at the East Denpasar Pratama Tax Office in 2017. The sample size was calculated based on the formula with incidental sampling technique. Data collection in this study was conducted by questionnaire method. Data analysis techniques that are multiple linear regression analysis. The results of the study show that the modern tax administration system, knowledge, and quality of taxpecting services are positive for the individual taxpayer tax rate. Keywords: modern taxation, knowledge, fiscus service, compliance

scholarly journals Pengaruh Harga dan Kualitas Pelayanan Terhadap Keputusan Pembelian Konsumen pada Restoran Aroma Kitchen Kota Padang

2021 ◽  
Vol 5 (2) ◽  
pp. 481
Author(s):  
Fahimah Fitri Afifi ◽  
Arry Widodo
Keyword(s):  
Service Quality ◽  
Descriptive Analysis ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Purchasing Decisions ◽  
Analysis Technique ◽  
The Right ◽  
The City

This research is motivated by the increasingly rapid business growth in the city of Padang, especially in the culinary field. The development of restaurants that continues to increase makes business competition in the city of Padang quite competitive. With intense competition, culinary business people are required to think creatively in carrying out the right strategy to attract the attention of consumers. This study aims to determine and analyze the price and quality of service on consumer purchasing decisions at the Aroma Kitchen Restaurant in Padang City and their influence. The research method used in this research is quantitative with descriptive analysis and causality with the consumer population of Aroma Kitchen Restaurant. The sampling technique used is non-probability sampling with purposive sampling type and the number of respondents is 100 respondents. The data analysis technique used is descriptive analysis and multiple linear regression analysis. Based on the results of the descriptive analysis of the variables of price, service quality and purchasing decisions are in good category. The results of this study indicate that based on the variables measured simultaneously, namely price and service quality, it has a positive and significant effect on purchasing decisions. While the partially measured variables, namely price and service quality affect purchasing decisions.

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