scholarly journals Pengaruh Latar Belakang Pendidikan, Lama Usaha, Dan Pemahaman Pengusaha Umkm Di Kota Bali Terhadap Tingkat Kepatuhan Pemenuhan Kewajiban Perpajakan

2021 ◽  
Vol 2 (2) ◽  
pp. 82-91
Author(s):  
Kadek Boby Reza Arya Dana
Keyword(s):  
Quantitative Research ◽  
Sampling Method ◽  
Educational Background ◽  
Linear Regression Method ◽  
Background Variable ◽  
Quantitative Research Methods ◽  
Multiple Linear Regression Method ◽  
Convenience Sampling ◽  
Spss Software ◽  
The City

This study aims to analyze the effect of educational background, length of business, and understanding of MSME entrepreneurs on compliance with tax obligations. The subjects in this study were entrepreneurs who were involved in the UMKM business sector in the city of Bali. The number of samples used in this study were 78 respondents. The sampling method used in this study is by using convenience sampling, and the writing technique is done by using quantitative research methods. The data obtained by the researcher were then processed by multiple linear regression method using SPSS software. The results of the above research indicate that the educational background variable does not significantly influence the fulfillment of tax obligations. While the variables of length of business and understanding of MSME entrepreneurs have a significant effect on the fulfillment of tax obligations.

scholarly journals PENGARUH DISKRIMINASI DAN PEMERIKSAAN PAJAK TERHADAP PERSEPSI WAJIB PAJAK ORANG PRIBADI MENGENAI PENGGELAPAN PAJAK DI KOTA BITUNG (Studi Kasus Pada WPOP yang ditemui di KPP Pratama Bitung)

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Prielly Natasya Kartini Widjaja ◽  
Linda Lambey ◽  
Stanley Kho Walandouw
Keyword(s):  
Tax Evasion ◽  
Sampling Method ◽  
Regression Method ◽  
Linear Regression Method ◽  
Multiple Linear Regression Method ◽  
Tax Laws ◽  
Tax Audit ◽  
Convenience Sampling ◽  
Spss Software ◽  
Tax Payers

Tax is the highest revenue of the country that. Therefore, government continues to increase the source of revenue derived from taxes. However, in reality there are many taxpayers who do not obey tax laws by evading their taxes. Tax Evasion is a taxpayer's act who always tries to minimize the tax payable by violating the provisions of tax laws. The purpose of this research is to find out the effect of tax discrimination and tax audit of tax evasion. Data were collected by questionnaires. Questionnaires were filled up by 100 tax payers in KPP Pratama Bitung. Technique sampling is non probability sampling with convenience sampling or accidental sampling method. This research used multiple linear regression method and SPSS software version 21.0 was utilized. The result shows tax discrimination has no effect on tax evasion and tax audit influence on tax evasion.Keywords: discrimination, tax audit, tax evasion.

ANALISIS PENGARUH AGENCY COST TERHADAP DIVIDEND PAYOUT RATIO (Pada Perusahaan Manufaktur di Bursa Efek Indonesia Tahun 2010-2011)

2013 ◽  
Author(s):  
Raudhatul Hidayah
Keyword(s):  
Firm Size ◽  
Sampling Method ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Agency Cost ◽  
Regression Method ◽  
Linear Regression Method ◽  
Dividend Payout ◽  
Multiple Linear Regression Method

The main purpose of the research was to know partially the influence of institutional ownership, collateralizable assets, debt to total assets and firm size on dividend payout ratio in firms that listed at Indonesia Stock Exchange of 2010–2011 period. The other purpose is to know simultaneously the influence of institutional ownership, collateralizable assets, debt to total assets and firm size on dividend payout ratio in firms that listed at Indonesia Stock Exchange of 2010–2011 period. The population of this research was all the firms that listed at Indonesia Stock Exchange of 2010-2011 period namely, 136 in number. The sample, 27 firms, was taken by the use of purposive sampling method. The technique of data collection used was documentation.  The data analysis made use of multiple linear regression method. The results showed that partially institutional ownership had a positive and significant effect to dividend policy. Collateralizable assets, debt to total assets and firm size partially was not significant to dividend policy. Simultaneously institutional ownership, collateralizable assets, debt to total assets and firm size had a positive and significant effect to dividend payout ratio.

ANALISIS PENGARUH AGENCY COST TERHADAP DIVIDEND PAYOUT RATIO (Pada Perusahaan Manufaktur di Bursa Efek Indonesia Tabun 2010-2011)

2013 ◽  
Author(s):  
Raudhatul Hidayah
Keyword(s):  
Firm Size ◽  
Sampling Method ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Agency Cost ◽  
Regression Method ◽  
Linear Regression Method ◽  
Dividend Payout ◽  
Multiple Linear Regression Method

The main purpose of the research was to know partially the influence of institutional ownership, collateralizable assets, debt to total assets and firm size on dividend payout ratio in firms that listed at Indonesia Stock Exchange of 2010-2011 period. The other purpose is to know simultaneously the influence of institutional ownership, collateralizable assets, debt to total assets and firm size on dividend payout ratio in firms that listed at Indonesia Stock Exchange of 2010-2011 period. The population of this research was all the firms that listed at Indonesia Stock Exchange of 2010-2011 period namely, 136 in number. The sample, 27 firms, was taken by the use of purposive sampling method. The technique of data collection used was documentation. The data analysis made use of multiple linear regression method. The results showed that partially institutional ownership had a positive and significant effect to dividend policy. Collateralizable assets, debt to total assets and firm size partially was not significant to dividend policy. Simultaneously institutional ownership, collateralizable assets, debt to total assets and firm size had a positive and significant effect to dividend payout ratio.

Analisis Pengaruh Citra Merek dan Kualitas Produk terhadap Keputusan Pembelian Ulang “Slai O’lai”

2021 ◽  
Vol 6 (3) ◽  
pp. 28
Author(s):  
Dini Nur Sofya ◽  
Sugeng Purwanto
Keyword(s):  
Product Quality ◽  
Sampling Method ◽  
Brand Image ◽  
Secondary Data ◽  
Partial Least Square ◽  
Least Square ◽  
Test Reliability ◽  
Probability Sampling ◽  
Convenience Sampling ◽  
The City

Abstract This study aims to determine the effect of brand image and product quality on the decision to repurchase Slai O'lai products in the people of Kediri City and Regency. This type of research is explanatory research, which explains and proves the relationship and influence between the independent variable and the dependent variable. The research method used is quantitative method. This study used a sample of 110 respondents and distributed questionnaires in the City and District of Kediri with the help of Google Forms. Sampling used non-probability sampling method with convenience sampling method. The sample consists of respondents who live in the City and District of Kediri, aged 17 years and over, and have purchased Slai O'lai products more than 2 (two) times. The data used are primary and secondary data, while the analysis technique used in this study is Partial Least Square (PLS) with validity test, reliability test, and hypothesis testing. Based on the results of this study, it can be seen that brand image and product quality have a positive and significant effect on the decision to repurchase Slai O'lai sandwich biscuits. Keywords: brand Image, Product Quality, Repurchase Decision   Abstrak Penelitian ini memiliki tujuan untuk mengetahui pengaruh citra merek dan kualitas produk terhadap keputusan pembelian ulang produk Slai O’lai pada masyarakat Kota dan Kabupaten Kediri. Jenis penelitian ini adalah explanatory research, yang menjelaskan dan membuktikan hubungan dan pengaruh antara variabel bebas dan variabel terikat. Metode penelitian yang digunakan yaitu metode kuantitatif. Penelitian ini menggunakan sampel sebanyak 110 responden dan menyebarkan kuesioner di Kota dan Kabupaten Kediri dengan bantuan Google Forms. Pengambilan sampel menggunakan metode non-probability sampling dengan metode convenience sampling. Sampel terdiri dari responden yang berdomisili di Kota dan Kabupaten Kediri, berusia 17 tahun ke atas, dan telah membeli produk Slai O'lai lebih dari 2 (dua) kali. Data yang digunakan adalah data primer dan sekunder, sedangkan teknik analisis yang digunakan dalam penelitian ini adalah Partial Least Square (PLS) dengan uji validitas, uji reliabilitas, serta uji hipotesis. Berdasarkan hasil penelitian ini dapat diketahui bahwa citra merek dan kualitas produk berpengaruh positif dan signifikan terhadap keputusan pembelian ulang biskuit sandwich merek Slai O’lai. Kata kunci: Citra Merek, Kualitas Produk, Keputusan Pembelian Ulang  

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 PENGUNGKAPAN ISLAMIC SOCIAL REPORTING, PROFITABILITAS, DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN

2020 ◽  
Vol 3 (1) ◽  
pp. 69-84
Author(s):  
Ahadiah Agustina
Keyword(s):  
Firm Value ◽  
Sampling Method ◽  
Financial Institution ◽  
Regression Method ◽  
Social Reporting ◽  
Linear Regression Method ◽  
Return On Assets ◽  
Current Ratio ◽  
Multiple Linear Regression Method

Islamic social reporting is a social reporting that involves not only a holistic expectation of society regarding the role of the companies in the community but also a spiritual perspective. This study examines the influences of Islamic social reporting, profitability (which representated by return on assets), and liquidity (which representated by current ratio) to firm value. To measure the extent of Islamic social reporting, the researcher used a checklist that had been specified by AAOIFI (Accounting and Auditing Organization For Islamic Financial Institution) and developed by previous researchers. This study used purposive sampling method from companies listed in Jakarta Islamic Index (JII) during 2016-2019. There are 16 companies which fulfill the criteria as the research samples. The samples data in this study analyzed using multiple linear regression method. The result indicated that Islamic social reporting, profitability (which representated by return on assets), and liquidity (which representated by current ratio) have positif and siginificant effect simultaneously to firm value. While partially, Islamic social reporting has positive but not significant effect to firm value, profitability (which representated by return on assets) has positive and significant effect to firm value, and liquidity (which representated by current ratio) has positive and significant effect to firm value, these are because the good level of corporate profitability and liquidity reflect good financial performance, so that investor perceptions will increase and ultimately will also increase the firm value.

scholarly journals Pengaruh Disiplin Kerja terhadap Produktivitas Kerja Karyawan Asuransi Prudential di Kota Palangka Raya

2015 ◽  
Vol 2 (2) ◽  
pp. 17-23
Author(s):  
Siren Siren ◽  
Erik Pranata
Keyword(s):  
Data Analysis ◽  
Data Collection ◽  
Correlation Analysis ◽  
Research Methods ◽  
Quantitative Research ◽  
Work Productivity ◽  
Employee Productivity ◽  
Quantitative Research Methods ◽  
Analysis Technique ◽  
The City

The research aims to understand how much the influence of work discipline has on employee productivity from Prudential City Palangka Raya employees. The research methods used in this study are quantitative research methods. Data collection in the form of observations and questionnaires. The data analysis technique in this study used the correlation analysis of the product moment according to Sugiyono (2012:212). The results concluded that the work discipline of Prudential insurance employees in the city of Palangka Raya is still lacking and not as expected. Judging from employees often come late, the salary received is improper, lack of appreciation, absence of written sanctions and lack of immediacy as Co-Office. Working discipline is very positive and significant towards the work productivity of insurance employees in the city Palangka Raya. From the results obtained by using the product correlation formula when the value is Rxy 0.995948.

scholarly journals Predict the amount of Cu using the four Ca, Al, P, S Elements by Multiple Linear Regression Method

2021 ◽  
Vol 9 (9) ◽  
pp. 1088-1092
Author(s):  
Hamed Nazerian
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Regression Method ◽  
Multivariate Linear Regression ◽  
Linear Regression Method ◽  
Multiple Linear Regression Method ◽  
Spss Software ◽  
Exploration Area ◽  
The Relationship ◽  
South Khorasan

Abstract: The study area is located in Sarbisheh city in South Khorasan province, Iran. Copper estimation was performed by multivariate linear regression method to facilitate the use of previous analyses to predict this element in other areas, reduce costs and also reduce the number of samples. For this purpose, by obtaining a basic formula from estimating the amount of Cu with one of the promising points samples, the amount of copper in other parts of the exploration area was investigated. Several analyses were taken from the exploratory area after calculations to validate the regression. The regression results of new and old data were compared and estimation acceptable. These calculations were performed by SPSS software, according to the four elements Ca, Al, P, S, the results obtained and the relationship presented has acceptable validity. Keywords: Multivariate linear regression, Cu estimation, SPSS, Iran.

scholarly journals PENGARUH SOSIALISASI PERPAJAKAN, KUALITAS PELAYANAN PAJAK, DAN TARIF PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA PADANG SATU

2019 ◽  
Author(s):  
Suarni ◽  
Marlina
Keyword(s):  
Regression Analysis ◽  
Data Collection ◽  
Service Quality ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Quantitative Research ◽  
Sampling Method ◽  
Tax Rates ◽  
Collection Method ◽  
Convenience Sampling

ABSTRACTThis study aims to determine the effect of taxation socialization, tax service quality and tax rates on individual taxpayer compliance at the Padang Satu Primary Tax Office. This type of research is quantitative research. The population in this study were all individual taxpayers registered at the Padang Satu Primary Tax Office. Sampling was done using the Convenience Sampling method, with the Yamane formula calculation and a sample of 100 taxpayers was obtained. The data collection method used is using a questionnaire, and the analysis used is multiple regression analysis with the help of SPSS version 16. The results of the study show that: (1) Tax socialization has a positive significant effect on individual taxpayer compliance, (2) Service quality tax does not affect the compliance of individual taxpayers, (3) Tax rates do not affect individual taxpayer compliance.Keywords: Taxation Socialization, Tax Service Quality, Tax Rates and Individual Taxpayer Compliance.

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