scholarly journals KAJIAN KEPATUHAN WAJIB PAJAK PRIBADI DITINJAU DARI PEMAHAMAN PERATURAN PERPAJAKAN DAN SANKSI PERPAJAKAN

2021 ◽  
Vol 12 (2) ◽  
pp. 303-319
Author(s):  
Sukma Ayu Fardha Jihin ◽  
Wiwit Apit Sulistyowati ◽  
Salta
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Tax Compliance ◽  
Basic Research ◽  
Primary Data ◽  
Survey Method ◽  
Analysis Method ◽  
Collection Method ◽  
Spss Software ◽  
Media Data

Each taxpayer must comply with the general provisions of taxation that already exist, but the taxpayer cannot be separated from his negligence in fulfilling tax obligations, for that tax compliance is an attempt by a taxpayer in fulfilling and implementing the tax liability is in accordance with the rules in the tax laws. Therefore this study aims to analyze and determine the effect of understanding tax regulations and tax sanctions on the compliance of individual taxpayers who are registered at KPP Pratama Cirebon Satu. The sample used in this study were 100 personal taxpayers. This type of research is basic research. The primary data collection method used is a survey method using questionnaire media. Data analysis method used is multiple regression analysis using SPSS software version 25. The results of this study indicate that the understanding of tax regulations and tax penalties affect the personal taxpayers compliance registered at KPP Pratama Cirebon Satu.

scholarly journals Pengaruh Partisipasi Anggaran Terhadap Kinerja Manajerial Dengan Komitmen Organisasi Sebagai Variabel Moderating Pada Rumah Sakit Pekanbaru

2016 ◽  
Vol 2 (1) ◽  
pp. 12-17
Author(s):  
Faizah Kamilah
Keyword(s):  
Data Analysis ◽  
Organizational Commitment ◽  
Multiple Regression ◽  
Primary Data ◽  
Survey Method ◽  
Questionnaire Data ◽  
Analysis Method ◽  
Collection Method ◽  
Managerial Performance ◽  
The City

Abstract: This study was conducted using a survey method to Hospitals in the city of Pekanbaru. This study aims to examine the effect of budget participation on managerial performance and organizational commitment as moderating variable in the hospital in Pekanbaru. The population in this study was 21 Hospital in Pekanbaru. Data collected by distributing questionnaires to 84 respondents, but only 80 questionnaires that can be used in this study. The type of data used are primary data to the data collection method using a questionnaire. Data analysis method used in this study is multiple regression (multiple regression). These results indicate that the effect of budget participation on managerial performance with 0.002 significance (alpha 0.05). Organizational commitment can moderate the effect of budget participation on managerial performance with a significance of 0.000 (alpha 0.05). Keywords: Budget Participation, Organizational Commitment, Manajerial Performance.

scholarly journals KAJIAN MANFAAT E-COMMERCE PADA PENJUALAN PRODUK USAHA “SNACKING” DI KOTA MANADO

2020 ◽  
Vol 16 (3) ◽  
pp. 413
Author(s):  
Josua Julio Brenda Lumintang ◽  
Grace Adonia Josefina Rumagit ◽  
Melissa Lady Gisela Taroreh
Keyword(s):  
Data Analysis ◽  
Data Collection ◽  
Business Owners ◽  
Quantitative Approach ◽  
Primary Data ◽  
Survey Method ◽  
Analysis Method ◽  
Collection Method ◽  
The City ◽  
Descriptive Method

This study aims to examine the benefits of e-commerce in selling "snacking" business products in the city of Manado. This research was conducted from May to June 2020. The data used in this study are primary data obtained through interviews with “Snacking” business owners. The data collection method in this study is a survey method. The data analysis method used in this research is descriptive method with a quantitative approach, to describe the sales of "snacking" business products in utilizing e-commerce. The results showed that the benefits of e-commerce in selling "snacking" business products, which can help in increasing the number of orders and sales turnover, as well as a means of business promotion, as well as helping in the development of business products.

scholarly journals THE EFFECT OF RELIGIUSITY MODERATION ON THE EFFECT OF INCOME ON MUSLIM HOUSEHOLD CONSUMPTION EXPENDITURE

2020 ◽  
Vol 12 (1) ◽  
pp. 119-132
Author(s):  
Bayu Ananda Putra ◽  
Kusnendi ◽  
Aas Nusrasyiah
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Social Values ◽  
Sampling Technique ◽  
Household Consumption ◽  
Primary Data ◽  
Consumption Expenditure ◽  
Analysis Method ◽  
Analysis Technique ◽  
The Right

Abstract : Islam regulates one's consumption to stay in the right corridor, such as not wasteful and also pay attention to social values. A good Muslim must be able to distinguish between needs and desires. But today, in reality, there are still many people who live consumptive and hedonism. This study aims to determine the effect of income on Muslim household consumption expenditure and the extent to which religiosity can moderate that influence. The population in this study were housewives in majelis taklim in Sukasari District. The sampling technique is purposive sampling-judgment sampling with a sample size of 97 respondents. The method used in this research is explanatory method with a quantitative approach. Data collection techniques using primary data through interviews and questionnaires to housewives in the Sukasari District taklim assembly. The data analysis technique used is the Moderated Regression Analysis method. The results showed that income significantly affected the consumption expenditure of Muslim households, and the level of religiosity significantly moderated the effect of income on Muslim household consumption expenditure. Keywords: Muslim Household Consumption Expenditure, Income, Religiosity

scholarly journals Consumer Willingness to Pay for The Purchase of Spicy Acid Catfish at Pondok Gurih Restaurant, Pekanbaru

2020 ◽  
Vol 008 (01) ◽  
pp. 82-96
Author(s):  
Fitri Yuliasma ◽  
◽  
Trisla Warningsih ◽  
Darwis AN ◽  
Keyword(s):  
Logistic Regression ◽  
Data Analysis ◽  
Willingness To Pay ◽  
Product Quality ◽  
Research Method ◽  
Secondary Data ◽  
Primary Data ◽  
Survey Method ◽  
Improve Product Quality ◽  
Analysis Method

This research was conducted at Pondok Gurih Restaurant, Pekanbaru which aims to calculate the value of the willingness to pay of consumers and to analyze the factors that affect the willingness to pay of consumers for the purchase of catfish spicy acid. This research can be used as information material for the restaurant to improve the quality and facilities for consumer demand. The research method used is a survey method that used primary data and secondary data. The data collection techniques through interviews. The sample in this study are consumers who eat at the restaurant and are willing to be interviewed. The number of respondents used in this study was 100 people. The data analysis method used in this research is logistic regression. The results showed that the average cost to be paid by consumers was IDR 87,410 with the lowest WTP value of IDR 40,000 and the highest was IDR 150,000. Then the variables that significantly affect the consumer's desire to pay are age, income, education, and product quality. The variables that did not have a significant effect were gender, service quality, and occupation. Suggestions for businesses are to continue to improve product quality.

scholarly journals PENGARUH PEMAHAMAN PERATURAN PERPAJAKAN DAN MOTIVASI WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK PADA KPP PRATAMA PADANG SATU

2019 ◽  
Author(s):  
Serly Kurnia Illahi ◽  
Marlina
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Linear Regression Analysis ◽  
Tax Compliance ◽  
Multiple Linear Regression Analysis ◽  
T Test ◽  
Primary Data ◽  
Significance Level

ABSTRAKThis study aims to determine the understanding of tax regulations and motivation of taxpayers with tax compliance. The object of this research is the Padang Satu Primary Tax Office. The number of questionnaires in this study amounted to 92 questionnaires. The data from this study come from primary data obtained from the Padang Satu Primary Tax Office. Data analysis using multiple linear regression analysis. Based on the results of the study, not all positive variables are seen from the results of the t-test and the significance level is smaller than 0.05. for further research, it is expected to add research variables and the amount of data so that research is more accurate.Keyword:Understanding of Tax Regulations, Motivation of Taxpayers, Compliance of Taxpayers

scholarly journals Determinan Kinerja Manajerial pada PT PG Rajawali II Unit Kantor Direksi

2018 ◽  
Vol 2 (1) ◽  
pp. 1
Author(s):  
Rahayu Rahayu
Keyword(s):  
Data Analysis ◽  
Survey Research ◽  
Leadership Style ◽  
Research Method ◽  
Basic Research ◽  
Relevant Information ◽  
Primary Data ◽  
Managerial Performance ◽  
Spss Software ◽  
Survey Research Methods

AbstractManagerial Performance is the ability the management company that strives to achieve company goals This study was conducted to analyze the influence of participation in budgeting, leadership style and job relevant information towards managerial performance in PT PG Rajawali II Unit Kantor Direksi. The research of using primary data that is presented to the 32 questionnaires respondents consisting of a head of section, head of the leadership and the staff who worked on the PT PG Rajawali II Unit Kantor Direksi. This type of research is basic research (basic research). This research method using verifikatif and survey research methods. Methods of data analysis used in this study is the analysis of multiple regression using spss software 23 for windows. The results of this study indicate that the participation of budgeting and job relevant information affect managerial performance, while the leadership style has no effect against the managerial performance.  Keywords: Budgeting Participation; Leadership Style; Job Relevant Information; Managerial Performance. AbstrakKinerja manajerial merupakan kemampuan pihak manajemen perusahaan yang berupaya dalam mencapai tujuan perusahaan. Penelitian ini dilakukan untuk menganalisis pengaruh partisipasi penganggaran, gaya kepemimpinan dan informasi yang relevan dengan tugas terhadap kinerja manajerial pada PT PG Rajawali II Unit Kantor Direksi. Penelitian ini menggunakan data primer yaitu kuesioner yang disebar kepada 32 responden yang terdiri dari kepala bidang, kepala bagian dan staf pimpinan yang bekerja pada PT PG Rajawali II Unit Kantor Direksi. Jenis penelitian ini adalah penelitian dasar (basic research). Metode penelitian ini menggunakan metode penelitian verifikatif dan survei. Metode analisis data yang digunakan dalam penelitian ini adalah analisis regresi berganda dengan menggunakan software spss 23 for windows. Hasil penelitian ini menunjukkan bahwa partisipasi penganggaran dan informasi yang relevan dengan tugas berpengaruh terhadap kinerja manajerial, sedangkan gaya kepemimpinan tidak berpengaruh terhadap kinerja manajerial. Katakunci: Partisipasi Penganggaran; Gaya Kepemimpinan; Informasi yang Relevan dengan Tugas; Kinerja Manajerial 

scholarly journals PENGARUH PENGGUNAAN SELEBGRAM (CELEBRITY ENDORSER INSTAGRAM) TERHADAP MINAT BELI KONSUMEN SECARA ONLINE PADA MEDIA INSTAGRAM (Survei Pengguna Aktif Sosial Media Instagram pada Followers Akun @mia_raaa)

2021 ◽  
Vol 2 (2) ◽  
Author(s):  
Mia Rahmawati ◽  
Suci Putri Lestari
Keyword(s):  
Social Media ◽  
Regression Analysis ◽  
Data Analysis ◽  
Correlation Coefficient ◽  
Research Method ◽  
Quantitative Research ◽  
Primary Data ◽  
High Category ◽  
Celebrity Endorser ◽  
Spss Software

ABSTRAK  Penelitian ini bertujuan untuk mengetahui serta menganalisis pengaruh penggunaan selebgram (celebrity endorser instagram) terhadap minat beli konsumen secara online khususnya pada Followers Akun @mia_raaa. Metode yang digunakan dalam penelitian ini adalah metode penelitian deskriptif kuantitatif dengan menggunakan survey berupa kuesioner, dengan sampel sebanyak 100 orang responden. Data yang digunakan berupa data primer. Analisis data yang digunakan yaitu analisis regresi, koefisien korelasi dan koefisien determinasi melalui bantuan software SPSS. Berdasarkan hasil penelitian dan pembahasan dapat diambil simpulan sebagai berikut (1) penggunaan selebgram (celebrity endorser Instagram) pada media sosial Instagram yang terdiri dari indikator daya tarik, kepercayaan, dan keahlian sudah berada pada kategori baik; (2) minat beli konsumen secara online pada media Instagram yang terdiri dari indikator informasi, pengalaman, merek, model, dan jaminan sudah berada pada kategori tinggi; dan (3) berdasarkan hasil penelitian dapat dinyatakan bahwa penggunaan selebgram (celebrity endorser Instagram) berpengaruh positif dan signifikan terhadap minat beli konsumen secara online pada media Instagram.Kata Kunci : Selebgram, Minat Beli Konsumen, Instagram ABSTRACT   This study aims to determine and analyze the effect of using celebrities (celebrity endorser instagram) on consumer buying interest online, especially on followers of the @mia_raaa account. The method used in this research is descriptive quantitative research method using a survey in the form of a questionnaire, with a sample of 100 respondents. The data used are primary data. The data analysis used was regression analysis, correlation coefficient and determination coefficient through the help of SPSS software. Based on the results of research and discussion, the following conclusions can be drawn (1) the use of celebrities (celebrity endorser Instagram) on Instagram social media which consists of indicators of attractiveness, trust, and expertise that are already in a good category; (2) consumer buying interest online on Instagram, which consists of indicators of information, experience, brand, model, and guarantees are in the high category; and (3) based on the results of the study it can be stated that the use of celebrities (celebrity endorser Instagram) has a positive and significant effect on consumer buying interest online on Instagram media. Keywords: Selebgram, Consumer Purchase Interest, Instagram

scholarly journals Transferred Tax Knowledge to Improve Taxpayer Compliance

2020 ◽  
Author(s):  
Nurcahyaning Dwi Kusumaningrum ◽  
Rachmat Hidayat ◽  
Galih Wicaksono ◽  
Yeni Puspita ◽  
Venantya Asmandani ◽  
...  
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Linear Regression Analysis ◽  
Tax Compliance ◽  
Tax Law ◽  
Law System ◽  
Spss Software ◽  
Data Analysis Methods ◽  
System Knowledge

The purpose of research to know the influence of the taxpayer science level on the compliance of paying taxes by taxpayers, among others: knowledge of tax law, system knowledge and taxation functions, and the knowledge of sanctions Taxation both partially and simultaneously. Data analysis methods use SPSS software with a linear regression analysis, which is used to test the hypothesized influence of the taxpayer's level of science to pay tax compliance by both partial and simultaneous taxpayers and See the magnitude of the coefficient. Based on the results the study concluded that in partial and simultaneous levels of taxpayer enforcement science has a significant effect on the compliance of paying taxes by taxpayers.

scholarly journals PENGARUH PEMBERIAN ZAKAT TERHADAP KESEJAHTERAAN MASYARAKAT DI KECAMATAN MUARA DUA KOTA LHOKSEUMAWE

2019 ◽  
Vol 8 (1) ◽  
pp. 1
Author(s):  
Nina Widyana ◽  
Munardi Munardi
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Primary Data ◽  
Analysis Method ◽  
Simple Linear Regression ◽  
Simple Linear Regression Analysis ◽  
Data Analysis Method

This study aims to analyze the effect of Zakat on Community Welfare in Muara Dua Subdistrict, Lhokseumawe City. This study uses primary data. The sample in this study is 28 respondents who are selected using Census sampling technique. The data analysis method used is a simple linear regression analysis and classical assumption tests. The results of the study partially show that Zakat has a positive and significant effect on the community welfare in Muara Dua Subdistrict, Lhokseumawe City.

scholarly journals Pengaruh Penerapan E-System Perpajakan danPengetahuan Perpajakan Wajib Pajak Pada Kepatuhan WPOP

2019 ◽  
Vol 28 (2) ◽  
pp. 903
Author(s):  
Ni Putu Wina Purnama Dewi ◽  
Ni Luh Supadmi
Keyword(s):  
Data Analysis ◽  
Linear Regression Analysis ◽  
Tax Compliance ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Analysis Method ◽  
Analysis Techniques ◽  
Quantitative Data Analysis ◽  
Directorate General ◽  
Positive Effect

E-Registration, e-Billing, and e-Filling are part of the e-System issued by the Directorate General of Taxation as a modernization step in fulfilling tax obligations by taxpayers. Knowledge of taxation is a key for taxpayers to comply with their tax obligations because taxpayers who have knowledge of taxation understand the rules so they can fulfill their tax obligations. This study aims to determine the effect of tax e-System implementation and taxpayer tax knowledge on the level of individual taxpayer compliance at the Tabanan Primary Tax Office. The data analysis method used is quantitative data analysis with multiple linear regression analysis techniques. This type of research is primary data obtained from the answers of individual taxpayers registered at the Tabanan Primary Tax Office, namely the answers to a series of questionnaire questions submitted by researchers. The results of this study indicate that the application of e-Registration, e-Billing, e-Filling, and knowledge of taxpayer taxation has a positive effect on individual taxpayer compliance at Tabanan Primary Tax Office.Keywords: E-Registration, e-billing, e-filling, taxpayer tax knowledge, tax compliance.

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