Analisis Tingkat Kepatuhan Wajib Pajak Umkm dalam Pelaporan SPT Tahunan Setelah Berlakunya PP No. 23 Tahun 2018 (Studi Pada KP2KP Baradatu)

2021 ◽  
Vol 3 (2) ◽  
pp. 185-193
Author(s):  
Lailani Gita Fania ◽  
◽  
Yulianto Yulianto ◽  
Simon Sumanjoyo Hutagalung ◽  
◽  
...  
Keyword(s):  
Tariff Reduction ◽  
Test Reliability ◽  
Analysis Technique ◽  
Regression Test ◽  
Directorate General ◽  
Good Potential ◽  
Data Collection Technique ◽  
Sense Of Justice ◽  
Descriptive Method ◽  
Test Correlation

Tax is the most source of financing for development in Indonesia. The tax reformation make policy and administration more comphrehensive by Directorate General of Taxes. The expectation of The tax reformation could be increase compliance of taxpayer. The rise of UMKM almost five years in District Way Kanan make Way Kanan has good potential in taxtation. In 2018 The governance has realeased regulation, it is PP No. 23 Th. 2018. The regulation about tariff reduction for UMKM, the rate reduction of 0,5%. Aim of this regulation is taxpayers get easier for do some taxation include to report tax return every year, to encourage taxpayers get into formal economics, and to give taxpayers a sense of justice. The research aim get to know how much tariff reduction influence toward to increase compliance of taxpayer about report the tax return in every year in District Way Kanan. The research applies quantitative approach and descriptive method. The research applies data collection technique by questionnaire, document, and observation. The data analysis technique by simple analysis tabulation, validy test, reliability test, normalitiy test, correlation test, determinasi coefficient test, simple linear regression test, and hypotheses test. The result of this study is that hypotheses of this study is accepted and be found how much influence tariff reduction influence toward to increase compliance of taxpayer about report the tax return in every year in District Way Kanan is 18,2%.

scholarly journals The Effect of Leadership and Motivation on Employee Performance at PT. Prima Lestari in Tangerang

2019 ◽  
Vol 3 (2) ◽  
pp. 119
Author(s):  
Lia Asmalah ◽  
Zacharia Rialmi
Keyword(s):  
Work Motivation ◽  
Employee Performance ◽  
Hypothesis Test ◽  
Sampling Technique ◽  
Test Reliability ◽  
Coefficient Of Determination ◽  
Analysis Tool ◽  
Regression Test ◽  
Descriptive Method ◽  
Test Correlation

Human resources play an important role in company management. The purpose of this study was to determine the effect of leadership and work motivation on employee performance at PT. Prima Lestari. The method used is descriptive method with an associative approach. The sampling technique used was proportional random sampling using a saturated sampling technique method with a sample of 95 respondents. The analysis tool uses a validity test, reliability test, classic assumption test, regression test, correlation test, coefficient of determination test and hypothesis test. The results of this study are that there is a positive and partially significant effect between leadership on employee performance at PT. Prima Lestari with a contribution of 32.6%, the hypothesis test obtained t count> ttable or (6,710> 1,986). Work motivation has a positive and significant effect on employee performance by 42%, the hypothesis test obtained tcount> ttable or (8.214> 1.986). There is a positive and significant effect between leadership and work motivation on employee performance with an influence contribution of 48.3% while the remaining 51.7% is influenced by other factors. Hypothesis testing test obtained Fcount> Ftable or (43.020) 2,700), it is also strengthened by a significance of 0,000 <0.05.

scholarly journals Pengaruh Promosi Penjualan dan E-service Quality Terhadap Minat Beli Ulang (Studi pada Pembeli di Marketplace Shopee)

2019 ◽  
Vol 8 (1) ◽  
pp. 37-42
Author(s):  
Nadya Andika Luthfiana ◽  
Sudharto P. Hadi
Keyword(s):  
Linear Regression ◽  
Service Quality ◽  
Sales Promotion ◽  
Test Reliability ◽  
Repurchase Intention ◽  
Simple Linear Regression ◽  
Regression Test ◽  
The Given ◽  
Test Correlation ◽  
Program Version

The digitalization evolution have caused the rapid growth of the marketplaces. One of them is Shopee, which was the leading marketplace in Southeast Asia and Taiwan. However, Shopee have failed to retain its competitiveness against other marketplaces such as Tokopedia  and Lazada with a decrease on its visitor amount who are looking information at Shopee. It indicates that the consumer’s interest rate are fairly low which will affect repurchase intention. Therefore, Shopee need to pay attention for the possible affecting conditions related to consumers purchasing intentions. This study aims to determine the effect of sales promotion and also e-service quality on Shopee consumers purchasing intentions. This type of research is explanatory research. Samples are taken from 100 respondents who had made purchases on Shopee. The sampling techniques are accidental sampling and purposive sampling. Data were collected by a questioner, and literature studies. The analysis methods used are validity test, reliability test, correlation test, simple linear regression test, multiple linear regression test, determination coefficient (R2), and significance t test and f test with the help of IBM SPSS program version 25.0. Based on the results of the analysis, it can be concluded that the sales promotion and e-service quality have an effect on purchasing intentionss proven through the simple regression test with the result in regression values of 0,690 and 0,785.The given advice to the company are to fix the promotion issues and improving the amount of the selling promotion that have been carried and also re-evaluate the e-service quality strategy.

scholarly journals THE INFLUENCE OF WORK ETHICS, WORK ENGAGEMENT AND PERSONALITY ON EMPLOYEE PERFORMANCE

2021 ◽  
Vol 1 (1) ◽  
pp. 71-78
Author(s):  
Jufrizen Jufrizen ◽  
Virza Erika
Keyword(s):  
Employee Performance ◽  
T Test ◽  
Coefficient Of Determination ◽  
Performance Study ◽  
Work Ethics ◽  
Management Agency ◽  
Work Involvement ◽  
Analysis Technique ◽  
Regression Test ◽  
Data Collection Technique

The purpose of this study was to determine and analyze the effect of work ethics, work involvement and personality on employee performance (study at the Medan City Regional Tax and Retribution Management Agency). The approach used in this study is an associative approach. The population in this study were employees of the Medan City Regional Tax and Retribution Management Agency)., A total of 32 employees while the sample in this study used Nonprobability sampling or Saturated Sampling as many as32 Employees. The data collection technique in this study used a questionnaire technique by distributing questionnaires. The data analysis technique in this study uses Multiple Linear Regression Test, Hypothesis Testing (T Test and F Test), and Coefficient of Determination. Data processing in this study using IBM SPSS Statistic 23 software program. The results of this study prove that partially work ethics (X1) has an effect on performance (Y) with t-test work ethics (X1) 1.954 > ttable 1.693 with sig 0.008 < 0, 05, and Work Involvement (X2) 2,348 > t table 1,693 with sig 0,089 < 0,05. and Personality (X3) 1,880 > ttable 1,693 with sig 0,006 < 0,05. The results of this study prove that simultaneously Fcount 7.142 > Ftable 4.20 with R Square 0.509 or 50.9% which means that there is an influence of work ethics.

scholarly journals ANALISIS KONFLIK TOKOH UTAMA DALAM NOVEL AIR MATA TUHAN KARYA AGUK IRAWAN M.N

Paramasastra ◽  
2017 ◽  
Vol 3 (1) ◽  
Author(s):  
Rini Agustina
Keyword(s):  
Qualitative Research ◽  
Data Collection ◽  
Social Conflict ◽  
The Novel ◽  
Data Collection Tool ◽  
Internal Conflicts ◽  
Analysis Technique ◽  
Documentary Studies ◽  
Data Collection Technique ◽  
Descriptive Method

This study focuses on internal conflicts in the novel Air Mata Tuhan works Aguk Irawan M.N. The method in this article uses descriptive method and form of qualitative research. Psychology humanities is used as an approach in this article. Data collection technique used is the technique of documentary studies to reviewing  creation humanities. Data collection tool used is the Human Instrument with the help of card data recorder. Technique authenticity of data used are, triangulation investigator, theory triangulation and inspection peers through discussion. The analysis technique used is the study of the contents. External conflict contained in the novel Tears God works Aguk Irawan M. N based on the analysis that researchers do, namely social conflict tangible problem accusation, strife, oppression, and opposition. Internal conflicts contained in the novel Tears God works Aguk Irawan M. N based on the analysis that researchers do that is the inner conflict in the form of expectations, and the conflicts between the two desires

scholarly journals Pengaruh Kualitas Pelayanan Terhadap Kepuasan Konsumen Di PT. Tiki Jalur Nugraha Ekakurir Cabang Kawaluyaan Bandung

2021 ◽  
Vol 5 (2) ◽  
pp. 423
Author(s):  
Kiki Andriyana ◽  
Ramadani Kurnia Dewi ◽  
Rita Zulbetti
Keyword(s):  
Customer Satisfaction ◽  
Service Quality ◽  
Statistical Tests ◽  
Strong Relationship ◽  
Coefficient Of Determination ◽  
Simple Linear Regression ◽  
Analysis Technique ◽  
Data Collection Technique ◽  
Test Correlation

The purpose of this study was to determine the magnitude of the effect of service quality on customer satisfaction at PT. Tiki Jalur Nugraha Ekakurir Kawaluyaan Branch Bandung. The method used is quantitative method. The data collection technique was carried out by distributing questionnaires to 28,587 visitors with a set sample of 100 respondents with reference to the calculation of the Slovin formula. This data was then processed using SPSS V 25. The data analysis technique used was simple linear regression and also correlation. The results showed that there was a strong relationship between the services provided and customer satisfaction. This is shown by statistical tests (validity test, correlation coefficient test, coefficient of determination test and hypothesis testing). The t-test shows that there is an influence between service quality and customer satisfaction with a t-value of 16,377 evidence strengthened by the calculation of the coefficient of determination of 67%.

scholarly journals KOMPETENSI PROFESIONAL GURU SEBAGAI DETERMINAN TERHADAP MINAT BELAJAR SISWA

2016 ◽  
Vol 1 (1) ◽  
pp. 119
Author(s):  
Rizkiana Nurutami ◽  
Adman Adman
Keyword(s):  
Student Learning ◽  
Professional Competence ◽  
Scale Model ◽  
Survey Method ◽  
Student Interest ◽  
Analysis Technique ◽  
Regression Test ◽  
Teachers And Students ◽  
Data Collection Technique ◽  
Learning Interest

Penelitian ini bertujuan untuk mengetahui kompetensi profesional guru sebagai determinan terhadap minat belajar siswa yang dilatarbelakangi oleh kurang memuaskannya nilai pengetahuan dan keterampilan siswa serta masih banyaknya siswa yang tidak hadir tanpa keterangan. Kajian ini menggunakan teknik analisis regresi sederhana dengan data yang diambil menggunakan metode survey, sedangkan teknik pengumpulan data menggunakan kuisioner yang disebar pada 54 responden yaitu siswa kelas X Administrasi Perkantoran di salah satu SMK di Kota Bandung. Model angket yang digunakan dalam penelitian ini adalah model skala likert. Berdasarkan hasil penelitian, kompetensi profesional guru dan minat belajar siswa dikategorikan sedang dan hasil kajian dari penelitian ini juga menunjukkan bahwa kompetensi profesional guru adalah faktor determinan dan signifikan terhadap minat belajar siswa.Kata Kunci: kompetensi profesional guru, minat belajar siswa TEACHERS’ PROFESSIONAL COMPETENCE AS DETERMINANT OF STUDENT LEARNING INTERESTThis study aims to determine teachers professional competence as a determinant of  student interest in learning and motivated by the lack of satisfying student scores of knowledge and skills, and there are many students who are absent without explanation. This study used simple linear regression test as analysis technique with data taken by using survey method, while data collection technique using a questionnaire that was distributed to 54 respondents are students of class X Office Administration Program in one of Bandung Vocational School. Questionnaire model that used in this study is a likert scale model. Based on this research, professional competence of teachers and students' learning interest are in middle category and results from this study also shown that the professional competence of teachers is determinant factors and has significant impact on student learning  interest.Keywords: teachers’ professional competence, student learning interest

scholarly journals Pengaruh Tayangan Rosi "Ganja: Mitos Dan Fakta" terhadap Persepsi Mahasiswa Jakarta Barat

Koneksi ◽  
2020 ◽  
Vol 4 (2) ◽  
pp. 345
Author(s):  
Ricardo Kurniadi ◽  
Farid Rusdi
Keyword(s):  
Data Analysis ◽  
Research Method ◽  
Test Reliability ◽  
Reliability Test ◽  
Simple Linear Regression ◽  
Talk Show ◽  
Positive Side ◽  
Regression Test ◽  
Group Number ◽  
Test Correlation

 One of the most viral talk show and a lot of people in Indonesian talk about it is Rosi “Cannabis: Myth and Fact”. The topic raised was cannabis, a plant that was highly negatively by Indonesians and entered into narcotics law group number 1, but turned out have a positive side for medical as discussed in the broadcast. This is evidenced by data collected from outside Indonesia such as USA, Netherlands and other countries that have legalized cannabis that this plant is very effective for medical. While cannabis in Indonesia is strictly forbidden for any reason. This study aims to determine the effect of Rosi show “Cannabis “myth and fact” can change negative perception about cannabis to be positive among west Jakarta students. This research method uses quantitative with 150 respondents from West Jakarta students who watched the show. In this research, the data analysis used is Validity Test, Reliability Test, Correlation Coefficient Test, Determination Coefficient Test, Simple Linear Regression Test. From the result of this study, it was found that there was an influence of the Rosi show “Cannabis: Myth or Fact” on the perception of West Jakarta students, which amounted to 21,3% perception (Y) imfluence impressions and the remaining 78,7% influenced by other factors such as book Cannabis Tree Story, internet articles and other factors.Salah satu tayangan talk show yang viral dan ramai dibicarakan di Indonesia adalah Rosi “Ganja: Mitos dan Fakta”. Didalam talk show ini, topik yang diangkat adalah Ganja, tanaman yang sangat dipandang negatif oleh masyakat Indonesia dan masuk ke dalam undang-undang narkotika golongan 1 ternyata memiliki sisi positif untuk kebutuhan medis seperti yang dibahas ditayangan tersebut. Hal ini dibuktikan oleh data yang telah dikumpulkan dari luar Indonesia seperti Amerika, Belanda dan negara lainnya yang telah melegalkan ganja bahwa tanaman ini sangat berkhasiat untuk medis. Sedangkan ganja di Indonesia sangat dilarang penggunaanya dengan alasan apapun. Penelitian ini bertujuan untuk mengetahui pengaruh tayangan Rosi “Ganja: Mitos dan Fakta” dapat mengubah persepsi negatif tentang ganja menjadi positif dikalangan mahasiswa Jakarta Barat. Metode penelitian ini menggunakan kuantitatif dengan jumlah responden 150 mahasiswa Jakarta Barat yang menonton tayangan tersebut. Dalam penelitian ini, analisis data yang digunakan adalah Uji Validitas, Uji Realibilitas, Uji Koefisien Korelasi, Uji Koefisien Determinasi, Uji Regresi Linear Sederhana. Dari hasil penelitian ini, ditemukan bahwa terdapat pengaruh dari tayangan Rosi “Ganja: Mitos dan Fakta” terhadap persepsi mahasiswa Jakarta Barat, yaitu sebesar 21,3% persepsi (Y) dipengaruhi oleh tayangan dan sisanya 78,7% dipengaruhi oleh faktor lain seperti buku Hikayat Pohon Ganja, artikel internet dan faktor lainnya.

scholarly journals Pengaruh Kualitas Pelayanan, Harga dan Kepercayaan Konsumen terhadap Keputusan Penggunaan Jasa Pencucian Mobil Si Galuh Samarinda

2021 ◽  
Vol 9 (2) ◽  
pp. 143
Author(s):  
Masrulin Dwi Manfi
Keyword(s):  
Service Quality ◽  
Service Use ◽  
Test Reliability ◽  
Consumer Trust ◽  
Service Usage ◽  
F Test ◽  
Waiting Room ◽  
Regression Test ◽  
Car Wash ◽  
Test Correlation

The purpose of this study was to determine the effect of Service Quality, Price and Consumer Trust on Service Usage Decisions at Si Galuh Car Wash. There are three independent variables in this study, namely Service Quality (X1), Price (X2) Consumer Confidence (X3) and one dependent variable, namely Service Use Decision (Y). The number of samples in this study were 100 consumers in Si Galuh Car Wash and data analysis used SPSS version25 software. The tests carried out in this study are validity test, reliability test, classical assumption test, multiple linear regression test, correlation coefficient test, determination coefficient test, t test and f test. The results in this study are the service quality variable partially has a positive and significant effect while the price and consumer trust variables partially have a positive but insignificant effect on the decision to use services at Si Galuh Car Wash. The results of the f test (simultaneous) show that service quality, price and consumer trust simultaneously have a positive and significant effect on the decision to use services at Si Galuh Car Wash. There are deficiencies in Si Galuh Car Wash, namely the less comfortable waiting room, this is evidenced by 44 of the 100 respondents who were researched, 44 stated that the waiting room at Si Galuh Car Wash was uncomfortable and 16 people stated that it was uncomfortable. It is recommended that Si Galuh Car Wash create a more comfortable waiting room for consumers so that consumers who wash their vehicles can feel comfortable while waiting for their vehicles to be washed.

scholarly journals ANALISIS GEJALA BAHASA PADA SURAT DINAS DI KANTOR DESA PENGKOL NGUTER SUKOHARJO [Analysis of Language Symptoms in Service Letters in The Village Office Of Pengkol Nguter Sukoharjo]

TOTOBUANG ◽  
2021 ◽  
Vol 9 (2) ◽  
pp. 197-209
Author(s):  
Desy Anggraini ◽  
Yakub Nasucha
Keyword(s):  
Qualitative Research ◽  
Data Analysis ◽  
Data Collection ◽  
Literature Review ◽  
Government Agencies ◽  
Analysis Technique ◽  
Qualitative Technique ◽  
Data Collection Technique ◽  
The Village ◽  
Descriptive Method

Official letters are one of the written languages used in government agencies or organizations. Official letters sometimes do not pay attention to the correct grammatical rules. This study aims to analyze the language phenomena in official letters of the Pengkol Village Office, Nguter, Sukoharjo. This research is qualitative research using descriptive method. The data used in this study are language phenomena contained in the official lettesr of the Pengkol Village Office. The source of data in this research is an official letter made by employees of the Pengkol Village Office. The data collection technique used is the literature review, listening, and note-taking. The data analysis technique used is qualitative technique. The results of this study indicate that the language phenomena found in official letters of the Pengkol Village Head Office are interference, hypercorrection, pleonasm, and contamination. Out of the four forms of those phenomena, the most frequesnt is hypercorrection, while the least is interference. Surat dinas merupakan salah satu bahasa tulis yang digunakan dalam instansi pemerintah atau organisasi. Dalam surat dinas terkdang tidak memperhatikan penulisan yang sesuai dengan kaidah penggunaan bahasa yang benar. Penelitian ini bertujuan untuk menganalisis gejala bahasa yang ada dalam penulisan surat dinas di Kantor Desa Pengkol, Nguter, Sukoharjo. Penelitian ini termasuk jenis penelitian kualitatif dengan menggunakan metode deskriptif. Data yang digunakan dalam penelitian ini yaitu gejala bahasa yang terdapat dalam surat dinas Kantor Desa Pengkol. Adapun sumber data dalam penenlitian ini adalah surat dinas yang dibuat oleh pegawai Kantor Desa Pengkol.  Teknik pengumpulan data yang digunakan yaitu teknik pustaka, simak, dan catat. Adapun teknik analisis data yang digunakan yaitu teknik kualitatif. Hasil penelitian ini menunjukkan bahwa gejala bahasa yang ditemukan dalam penulisan surat dinas Kantor Kepala Desa Pengkol, yaitu gejala interferensi, gejala hiperkorek, pleonasme, dan kontaminasi. Dari keempat bentuk gejala tersebut, gejala bahasa yang sering mucul adalah bentuk gejala bahasa hiperkorek, sedangkan yang paling sedikit yaitu bentuk gejala bahasa interferensi.

scholarly journals PENGARUH PROSES REKRUTMEN TERHADAP KINERJA KARYAWAN PADA PT FEDERAL INTERNATIONAL FINANCE (FIF) DI KOTA SAMARINDA

2019 ◽  
Vol 7 (4) ◽  
pp. 395
Author(s):  
Rahmi Azaria Dani
Keyword(s):  
Human Resources ◽  
International Finance ◽  
Employee Performance ◽  
T Test ◽  
Test Reliability ◽  
Test Results ◽  
Recruitment Process ◽  
Employee Recruitment ◽  
Regression Test ◽  
Test Correlation

The purpose of this study was to examine and determine the effect of the recruitment process simultaneously and partially on employee performance at PT. Federal International Finance (FIF), and to test and find out which variable has the most significant effect on employee performance. Data analysis tools used are validity test, reliability test, classic assumption test, multiple linear regression test, correlation coefficient test, determination coefficient test, F test, T test, and dominant test. The results showed that the method and source of recruitment simultaneously had a significant effect on employee performance. This is evidenced by the value of sig. Fcount = 0.018 <Alpha 0.05. In the t test results (partial) the recruitment source partially has a significant effect on employee performance. This is evidenced by the value of sig. tcount X2 X2 0.005> 0.05, where the most influential is the source of recruitment with the results of standardized coefficients beta of 0.465. From the results of the study it was shown that the method and source of recruitment had a significant effect on performance by 15.2%, while the remaining 84.8% was determined by other variables not included in the study. The suggestion from researchers for PT Federal International Finance (FIF) in Samarinda City is expected to further improve employee recruitment standards and processes in the recruitment of company employees to provide quality human resources.

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