scholarly journals Analisis Pengaruh Sanksi Administrasi, Tingkat Pendapatan, Dan Sistem Samsat Drive Thru Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor

2019 ◽  
Vol 1 (3) ◽  
pp. 1569-1588
Author(s):  
Prita Oktavianty Puteri ◽  
Efrizal Syofyan ◽  
Erly Mulyani

This study aims to find out empirical evidence whether there are effects of administrative sanctions, income levels, and SAMSAT drive thru on motor vehicle taxpayer compliance with empirical studies at the SAMSAT Office in Padang City. This research is a causative study. The population of this study is a motor vehicle taxpayer registered at the SAMSAT office in Padang City. The research sample was determined by slovin formula. The type of data used is subject data. The analytical method used is descriptive analysis and multiple regression analysis. The results of this study prove that there is a significant effect of administrative sanctions on motor vehicle taxpayer compliance, but the level of income and SAMSAT drive thru has no significant effect on motor vehicle taxpayer compliance.

2018 ◽  
Vol 1 (1) ◽  
pp. 1-15
Author(s):  
Amran Amran

This study aims to provide empirical evidence about the effect of taxation sanctions, income levels, and taxpayer awareness on individual taxpayer compliance. The object of this research is the North Makassar Primary Tax Service Office. The sampling technique is purposive sampling method. Data were analyzed using Multiple Regression Analysis and processed through SPSS 24. Data collection was carried out through survey methods using questionnaires distributed directly to individual taxpayers in the North Makassar Primary Tax Service Office. The results of the study found that the variables of tax sanctions, income level and awareness of taxpayers have a positive and significant effect on taxpayer compliance.


Author(s):  
Mardhatila Fitri Sopali ◽  
Putri Azizi ◽  
Ai Elis Karlinda

This study aims to determine how big the influence of Conflict, Organizational Commitment and Job Satisfaction together on Employee Loyalty at Tk Hospital. III dr. Reksodiwiryo Padang. The method of collecting data is through surveys and distributing questionnaires, with a sample of 57 respondents. Non-medical staff at Tk Hospital. III dr. Reksodiwiryo Padang. The analytical method used is multiple regression analysis. The results obtained based on the partial test (t test) obtained: (a) partially there is a significant effect of Conflict on Employee Loyalty. Thus Ha is accepted, Ho is rejected. (b) partially there is a significant effect of Organizational Commitment on Employee Loyalty. Thus obtained Ha accepted Ho rejected. (c) partially there is no significant effect of Job Satisfaction on Performance Loyalty. Thus, Ha is rejected, Ho is accepted. (d) There is a spatially significant influence between Conflict, Organizational Commitment, and Job Satisfaction on Employee Loyalty. Thus obtained Ha accepted Ho rejected. (e) the contribution of the variables of Conflict, Organizational Commitment, and Job Satisfaction together to Employee Loyalty is 40.2% while the remaining 59.8% is influenced by other variables not examined in this study.


2015 ◽  
Vol 13 (03) ◽  
Author(s):  
Debbie Deborah. S. Mokolinug ◽  
Novi S. Budiarso

Breakthroughs related to the application of Information Technology in taxation activity continues to be done in order to facilitate, improve and optimize the service to taxpayers. There are many factors that influence the success of applied information technology. It is associated with a recent study also analyzes the success of information technology established by the Directorate General of Taxation (DGT) is an e-SPT This study was conducted to verify the success of e-SPT system used by employers taxable. The purpose of this study was to determine the effect of practicality, ease of calculation, the ease of reporting and reliability of e-tax return on tax data processing efficiency. The analytical method used is multiple regression analysis. The results showed that the practicality and ease of calculation significantly affect the efficiency of data processing tax on taxable employers in Tomohon while reporting the ease and convenience of e-SPT does not significantly affect the efficiency of data processing tax on taxable employers in Tomohon


2014 ◽  
Vol 8 (3) ◽  
Author(s):  
Arian Sumando Butarbutar ◽  
Harijanto Sabijono ◽  
Heince R.N Wokas

This study aims to determine the effect of taxpayer understanding and awareness of tax benefits to the restaurants taxpayer pays taxes . Sources of data used in this study is primary data derived from taxpayer restaurant in Tomohon. The analytical method used is multiple regression analysis. The results of the regression analysis resulted in the equation r Y = 8.000 + 0.136 X1 + 0.440 X2 . R2 value of 0.303 indicates the proportion of the taxpayer contributes understanding and awareness of tax benefits to the restaurants taxpayer pays tax at a restaurant in Tomohon 30.3 %. And korelsi coefficient ( r) of 0.550 . Hypothesis testing using t-test showed that no taxpayer understanding partial effect on consciousness taxpayer pays tax while the restaurant in Tomohon city restaurant tax benefits significantly influence the consciousness of the top tax payers in the city of Tomohon.


2007 ◽  
Vol 3 (2) ◽  
pp. 93
Author(s):  
Mujiyono Mujiyono ◽  
Magdalena Nany

Company's aniual report is one of the information that connecting the company's management and their stockholders. The study about voluntary disclosure in an.annual report will provide some insight about disclosure practiees in Indonesian firms. The objective of this research was to give empirical evidence about the effects of leverage, liquidity,firm public own proportion and independent audit committee proportion on voluntary disclosure both partially and simultaneously. Seventy four companies were analyed by multiple regression analysis. The resul*show that leverage insigniJicantly hat positive effect on voluntarydisclosure. Liquidity also insignificantly has positive effect on voluntary diselosure. Butfirm publi  own proportion insignificantly has negative effect on voluntary disclosure. Independent audit committee proportion also insigniJicantly has negative effect on voluntary disclosure. The result also show that leverage, liquidity, firm public own proportion and independent audit commitiee pioportion simultaneousiy have insignificant effect on voluntary disclosureKqwords: annual report, vol4ntary disclosure, leverage, tiquidity,finn public own proportion, independent audit committeeproportion


2016 ◽  
Vol 8 (4) ◽  
pp. 95
Author(s):  
Priyono ◽  
Suheriyatmono

<p>This study aimed to analyze the extent to which the effect of satisfaction, compensation and discipline on the performance of employees at PT. Lion Air in Batam as well as to analyze the most dominant variables affect the performance of employees at PT. Lion Air in applying Batam. For goal then used descriptive analysis, multiple regression analysis, validity and reliability test and partial test and test simultaneously.</p>From the results of the regression equation the influence of variables (job satisfaction, compensation and working discipline) with the performance of employees at PT. Lion Air Batam, there was a strong and significant influence, because the higher job satisfaction, compensation and working discipline, the higher the employee’s performance because it has a probability value of less than 0.05. Thus, in this study proved the first hypothesis. The most dominant variable affecting the performance of employees is job satisfaction, reasons for job satisfaction has a standardized coefficient of the largest value when compared with the variable compensation and work discipline.


2019 ◽  
Vol 19 (1) ◽  
pp. 35 ◽  
Author(s):  
Ilham Maulana Saud ◽  
Bustanul Ashar ◽  
Peni Nugraheni

<em>This study aims to find empirical evidence related to the influence of leverage, auditor reputation, efficiency, growth, internationalization and board of commissioner's level of Internet Financial Reporting. The population in this study are all sharia-based companies in Indonesia and Malaysia. Sampling using purposive sampling method and obtained sample of 66 company data in Indonesia and 73 company data in Malaysia. Data analyzed in this research is processed from annual report and company financial statements and analysis techniques used in this research is multiple regression analysis using SPSS version 24. The results of this study indicate that in Indonesia, the reputation of auditors and internationalization has a positive and significant impact on Internet Financial Reporting while leverage, efficiency, growth and education level of board of commissioners have no significant effect on internet financial reporting. In Malaysia the reputation of auditors, growth and internationalization have a positive and significant impact on internet financial reporting while leverage, efficiency and education level of board of commissioner have no significant effect to internet financial reporting.</em>


Author(s):  
Efa Nur Cholis ◽  
Djoko Wijono

This study aimed to examine the influence of external and internal motivation on employee performance in TK Budi Mulia Dua Pandeansari. The sample in this study were all employees in TK Budi Mulia Dua Pandeansari. Samples were collected using a total sampling. There were 50 respondents who have met the necessary conditions. The analytical method used is multiple regression analysis. The results showed that the external and internal motivation effect on employee performance. The results of multiple regression analysis showed that the variables of external and internal motivation have coefficient of 0.703 and 0.450. The results showed that the external and internal motivation has given Adjusted R Square of 0.575 or 57.5%.


2021 ◽  
Vol 11 (2) ◽  
pp. 225
Author(s):  
Annur Fitri Hayati ◽  
Ridha Saputri

The purpose of this study was to determine the effect of price and brand trust on the brand switching behavior of Revlon lipstick on students of the Faculty of Economics, Padang State University. This type of research is causative. The population in this study were students of the Faculty of Economics, Padang State University. The number of research samples based on William Cochran's formula was 100 people and selected using the Purposive Sampling technique. The data used is the type of primary data obtained through distributing questionnaires to students of the Faculty of Economics, Padang State University with predetermined criteria. The analytical method used is multiple regression analysis using SPSS 22. The results show that (1) Price has a significant effect on brand switching of Revlon lipsticks to other brands of lipstick, (2) Brand trust has no significant effect on brand switching of Revlon lipsticks to other brands of lipstick. , (3) price has a significant effect on brand switching of Revlon lipstick to another brand of lipstick, while brand trust has no significant effect on brand switching of Revlon lipstick to another brand of lipstick.


2020 ◽  
Vol 2 (1) ◽  
pp. 1-8
Author(s):  
Ng Husin ◽  
Ai Hendrani ◽  
Dadan Ramdhani ◽  
Popong Suryani

This study aim to obtain empirical evidence about book tax difference is proxied by temporer difference and institutional ownership to earning persistence in manufacturing companies on the Indonesian Stock Exchange. The method used is multiple regression analysis with program SPSS 25. The population in this study is manufacturing companies on the Indonesian Stock Exchange in 2017 until 2019. The Sampel in this research was done by purposive sampling methode, obtained as many as 67 companies used as a sampel with a predetermined criteria. The result indicate that the variable book tax difference and institutional ownership has significantly affect to earning persistence.


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