scholarly journals Pengaruh Pemahaman Peraturan Perpajakan Terhadap Kepatuhan Wajib Pajak Dengan Preferensi Risiko Sebagai Variabel Moderasi

2020 ◽  
Vol 2 (2) ◽  
pp. 2613-2619
Author(s):  
Bima Perdana Putra ◽  
Henri Agustin ◽  
Mia Angelina Setiawan
Keyword(s):  
Regression Model ◽  
Tax Compliance ◽  
Risk Preference ◽  
Model Analysis ◽  
The Relationship ◽  
The City ◽  
Positive Effect

This study aims to see the effect of tax knowledge to taxpayer compliance with risk preference as a moderating variable. The sample in this study are taxpayer in the city of Padang as much as 156 sample. The analysis was done by using moderating regression model analysis. The results of this study indicate that: (1) tax knowledge has positive effect on the taxpayer compliance. (2) risk preference are able to moderate the relationship between tax knowledge to tax compliance

scholarly journals Pengaruh Pemahaman Peraturan Perpajakan Terhadap Kepatuhan WPOP Dengan Preferensi Resiko Sebagai Variabel Pemoderasi

2019 ◽  
pp. 109
Author(s):  
Putu Devi Ayu Utari ◽  
Putu Ery Setiawan
Keyword(s):  
Regression Analysis ◽  
Sampling Method ◽  
Tax Compliance ◽  
Risk Preference ◽  
The North ◽  
Analysis Technique ◽  
Minimum Number ◽  
Questionnaire Method ◽  
Relationship Of ◽  
The Relationship

Badung Utara, Badung Utara, Badung Utara. To find out whether the preference must be able to moderate the relationship between understanding of tax regulations on individual taxpayer regulations in the North Badung region. The minimum number of samples used in the study were 100 (one hundred) individual taxpayers at North Badung KPP Pratama. This study uses the accidential sampling method. The method of data collection uses the questionnaire method. The data analysis technique used is Moderated Regression Analysis (MRA). The results obtained related to understanding tax regulations, positive and significant to taxpayer obligations, as well as risk preferences can moderate the relationship of understanding tax regulations with taxpayer assistance. Keywords: Understanding of Taxes, Tax Compliance, Risk Preference.

scholarly journals Pengaruh Transparansi Perubahan Alokasi Dana Prodamas Guna Penyaluran Bantuan Covid-19

2021 ◽  
Vol 4 (2) ◽  
pp. 225
Author(s):  
Novie Astuti Setianingsih ◽  
Wiwiek Kusumaning Asmoro ◽  
Atik Tri Andari
Keyword(s):  
Computer Program ◽  
Regression Model ◽  
Research Design ◽  
Community Empowerment ◽  
P Value ◽  
Significant Positive Effect ◽  
Significance Level ◽  
The People ◽  
The City ◽  
Positive Effect

The Community Empowerment Program (Prodamas) of the City of Kediri is a program to empower the people of the City of Kediri to increase the development and income of the City of Kediri. With this Covid-19, Prodamas funds were diverted to the distribution of funds for the Covid-19 response. The purpose of this research is to test and analyze the transparency of changes in the allocation of Prodamas funds for the distribution of Covid-19 funds in the City of Kediri. The method used is descriptive quantitative by distributing questionnaires using a Liker scale which is carried out in the city of Kediri which is distributed to 46 urban villages. Research design used to test the hypothesis, in this study using a computer program SPSS 24.0 for Windows. The t-test of the effect of transparency on the distribution of Covid-19 aid funds obtained 27,528 > 1.971 or a p-value of 0.000 accepted at a significance level of 5% (p < 0.05). This means that transparency affects the distribution of Covid-19 aid funds and Ha is declared accepted. The F test of the effect of transparency on the distribution of covid-19 aid funds obtained that Pcount is greater than Ptable, namely 1428.23 > 3.087 with a p-value of 0.000 accepted at the 5% significance level, meaning that the regression model is accepted, then the model of the effect of transparency on the distribution of covid-19 aid funds, Ha accepted. It was concluded that transparency had a significant positive effect on the distribution of funds for Covid-19.

scholarly journals BRAND TRANSFER BY HANDPHONE CONSUMERS IN THE CITY OF JUANG BIREUEN

2021 ◽  
Vol 22 (2) ◽  
pp. 91-102
Author(s):  
Ariska Ariska ◽  
Mulyadi Mulyadi ◽  
Imam Malik ◽  
Lakharis Inuzula
Keyword(s):  
Mobile Phone ◽  
Mobile Phones ◽  
Sample Population ◽  
Price Changes ◽  
Consumer Interest ◽  
Interaction Variable ◽  
Brand Switching ◽  
The Relationship ◽  
The City ◽  
Positive Effect

Various studies that have been carried out in the City of Juang Bireuen to see how far mobile phone consumers have switched to other brands, the findings or results of this study show a very significant impact on the switching of mobile phone brands, so that mobile phone manufacturers are charged with the desires that are of interest to consumers. The results carried out in the City of Juang Bireuen with respondents who had changed to another cellphone brand at least 1 time with 100 respondents the sample population showed that all averages were influenced by advertisements, price changes, and dissatisfaction in a cellphone brand, causing brand switching. The results of this study indicate that advertising has a positive and significant effect on the transfer of mobile phone brands. Likewise, price changes have a positive and significant effect on the transfer of mobile phone brands. Both with dissatisfaction have a positive effect on switching brands of mobile phones. Price changes strengthen the relationship between advertising and brand switching with interaction, meaning that price changes are purely an interaction variable. Likewise, price changes strengthen the relationship between dissatisfaction with brand switching and interaction. Based on the results of this study, there are several recommendations for consumers and mobile phone manufacturers, with increasing consumer interest in changing cellphone brands, it is an important task for manufacturers to be able to satisfy consumer desires

scholarly journals PENGARUH KUALITAS AUDIT PADA HUBUNGAN MORALITAS, BUDAYA DAN PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK

KEBERLANJUTAN ◽  
2018 ◽  
Vol 3 (2) ◽  
pp. 933
Author(s):  
Agustine Dwianika ◽  
Muhd. Nuryanto Amin ◽  
Calista Setiyahadi
Keyword(s):  
Regression Model ◽  
Audit Quality ◽  
Services Quality ◽  
Tax Compliance ◽  
Model Analysis ◽  
Big Four

AbstractThis research aim to examine: (1) The influence of morality on tax compliance (2) The influence of culture on tax compliance .(3)The influence of tax services quality on tax compliance. And (4) The influence of audit quality, morality, tax services quality on tax compliance in Serpong Tax Office and Pondok Aren Tax Office. This study uses a quantitive approach and employs a regression model analysis by using 103 quistionare from respondents. The results of this study found that audit quality, morality, culture and tax services quality simultanesously influenced on tax compliance. Easy to pay and reporting also good and clearly informations are important for taxpayers and ultimately increase tax awareness to make taxpayers compliant and obey about tax provisions.The higher the audit quality stated on the use of Big Four KAP by taxpayers, it can increase the level of taxpayer compliance which is influenced by taxpayer morality, the culture that is understood by taxpayers and the quality of taxpayer services obtained by taxpayers.  Keyword: Audit Quality, Morality, Culture, Tax Service and Tax Compliance.

scholarly journals ANALISIS PENGARUH PELATIHAN DAN IKLIM ORGANISASI TERHADAP KINERJA UKM

2018 ◽  
Vol 11 (2) ◽  
pp. 154
Author(s):  
Janatul Husnah ◽  
Tatiek Nurhayati
Keyword(s):  
Organizational Climate ◽  
Survey Questionnaire ◽  
Improve Performance ◽  
Performance Training ◽  
Dependent Variables ◽  
The Relationship ◽  
The City ◽  
Intervening Variables ◽  
Positive Effect ◽  
And Training

<span lang="IN">           </span><span>Tujuan dari penelitian ini adalah untuk mengetahui pengaruh pelatihan terhadap kinerja, iklim organisasi terhadap kinerja, pelatihan terhadap inivasi, iklim organisasi terhadap inovasi, inovasi terhadap kinerja dan pelatihan terhadap iklim organisasi. Metode yang digunakan dalam penelitian ini adalah metode <em>explanatory</em> yaitu menjelaskan hubungan antara variable independent dan dependent serta di pengaruhi oleh variable intervening. Metode pengumpuloan data dengan menggunakan survey (koesioner) yang melibatkan 134 orang pelaku UKM fashion di Kota Semarang. Alat analisis yang digunakan dalam penelitian ini adalah SEM</span><span lang="IN"> (Amos )</span><span>. Hasil penelitian menunjukan bahwa, pelatihan dan iklim organisasi berpengaruh positif dan signifikan terhadap kinerja dan inovasi, selanjutnya inovasi berpengaruh positif juga terhadap kinerja dan pelatihan berpengaruh positif terhadap iklim organisasi. Hasil lain yang dapat dilihat dari penelitian ini bahwa Inovasi tidak dapat memdiasi pelatihan terhadap kinerja namun iklim organissi terhadap kinerja. Ha; tersebut disebabkan akrena pelatihan dan inovasi dapat meningkatkan kinerja secara terpisah dan sendiri-sendiri</span><div><span><br /></span></div><div><span><br /></span></div><div><span><span lang="EN">The purpose of this study was to determine the effect of training on performance, organizational climate on performance, training on innovation, organizational climate for innovation, innovation on performance and training on organizational climate. The method used in this study is an explanatory method that explains the relationship between independent and dependent variables and is influenced by intervening variables. The method of collecting data by using a survey (questionnaire) involving 134 people of fashion icon in the city of Semarang. The analytical tool used in this study is SEM</span><span> (Amos)</span><span lang="EN">. The results showed that training and organizational climate had a positive and significant effect on performance and innovation, then innovation had a positive effect on performance and training had a positive effect on the organizational climate. Another result that can be seen from this study is that innovation cannot improve training on performance but organizational climate for performance. Ha; This is because training and innovation can improve performance separately and individually</span></span></div>

scholarly journals Social determinants and their interference in homicide rates in a city in northeastern Brazil

2014 ◽  
Vol 17 (suppl 2) ◽  
pp. 194-203 ◽  
Author(s):  
Geziel dos Santos de Sousa ◽  
Francismeire Brasileiro Magalhães ◽  
Isabelle da Silva Gama ◽  
Maria Vilma Neves de Lima ◽  
Rosa Lívia Freitas de Almeida ◽  
...  
Keyword(s):  
Regression Model ◽  
Social Determinants ◽  
Ecological Study ◽  
Multiple Regression Model ◽  
Northeastern Brazil ◽  
Outcome Variable ◽  
Urban Centers ◽  
Household Heads ◽  
The Relationship ◽  
The City

OBJECTIVE: This paper aims to analyze the possible relationship between social determinants and homicide mortality in Fortaleza (CE), Brazil. METHOD: To investigate whether the rate of mortality by homicides is related to social determinants, an ecological study with emphasis on spatial analysis was conducted in the city of Fortaleza. Social, economic, demographic and sanitation data, as well as information regarding years of potential life lost, and Human Development Index were collected. The dependent variable was the rate of homicides in the period 2004 to 2006. In order to verify the relationship between the outcome variable and the predictor variables, we performed a multivariate linear regression model. RESULTS: We found associations between social determinants and the rate of mortality by homicides. Variables related to income and education were proven determinants for mortality. The multiple regression model showed that 51% of homicides in Fortaleza neighborhoods are explained by years of potential life lost, proportion of households with poor housing, average years of schooling, per capita income and percentage of household heads with 15 or more years of study. The coefficients for years of potential life lost and households with poor housing were positive. CONCLUSION: The findings indicate that the mortality by homicide is associated with high levels of poverty and uncontrolled urbanization, which migrates to the peripheries of urban centers.

scholarly journals Investment Training Moderates the Effect of Financial Literacy, Return and Risk on Investment Interest in Capital Markets

2020 ◽  
Vol 9 (1) ◽  
pp. 102-112
Author(s):  
Anhar Fadli ◽  
Andhi Wijayanto
Keyword(s):  
Structural Equation Model ◽  
Capital Markets ◽  
Capital Market ◽  
Financial Literacy ◽  
Structural Equation ◽  
Model Analysis ◽  
Equation Model ◽  
The Relationship ◽  
Positive Effect ◽  
The Capital Market

This study aims to analyze the effect of financial literacy, return and risk on investment interests in the capital market members of Forum KSPM Kota Semarang with investment research as a moderating variable. This research uses structural equation model analysis with WarpPLS 6.0 to evaluate the relationship between variables and the effect of moderation on investor investment training with financial literacy, return, risk, and investment interest by conducting a survey of 113 respondents who were successfully collected. The results of this study confirm previous findings that financial literacy has a positive effect on investment interest, returns have a positive effect on investment interest, and risk has a positive effect on investment interest. Researchers also found that investment training could not moderate the effect of financial literacy on investment interest, but investment training could moderate the effect of return and risk on investment training.

scholarly journals Pengaruh Tarif Pajak dan Probabilitas Audit terhadap Kepatuhan Pajak Penghasilan (Studi Eksperimen Laboratorium)

2014 ◽  
Vol 5 (1) ◽  
Author(s):  
Lintje Kalangi
Keyword(s):  
Laboratory Experiment ◽  
Income Tax ◽  
Tax Compliance ◽  
Model Analysis ◽  
Tax Rates ◽  
Individual Income ◽  
Tax Rate ◽  
Compliance Behavior ◽  
Individual Income Tax ◽  
Positive Effect

The objective of this research  is to analyze   the effect of tax rates, and the probability of audit on individual income tax compliance.This research is an explanatory  research, which done through  laboratory experiment, to explain the casual   relationships (causality)  between variables. Participants of  this experiment  consit of 30  students Master of Accounting and Accounting Professional  Program at Faculty of Economics, Sam Ratulangi University, Manado. The model analysis was of the research  using Normal Censored Tobit ).The results indicate that: (1)  tax rate has  positive effect on tax compliance behavior. (2) probability of audit has   positive effect on compliance tax and changes in probability  of audit level has different effect   on compliance tax.

scholarly journals The effect of tax training and tax understanding on tax compliance

2021 ◽  
Vol 16 (4) ◽  
pp. 647-658
Author(s):  
Fitrini Mansur ◽  
Eko Prasetyo ◽  
Aulia Beatrice Brilliant ◽  
Riski Hernando
Keyword(s):  
Tax Compliance ◽  
The Relationship ◽  
The City

This study aims to examine the effect of tax training on MSME taxpayer compliance in the city of Jambi. Then, this study also examines the effect of tax knowledge on the compliance of MSME taxpayers in Jambi City. This study uses a moderating variable of tax sanctions on the relationship between tax training and tax knowledge on taxpayer compliance. The population and sample in this study used compulsory taxation for MSMEs in Jambi City, with the data collected utilizing a questionnaire. The results of this study show that tax training affects SME taxpayer compliance and tax knowledge also affects the compliance of MSME taxpayers, and tax sanctions can moderate the relationship between tax training and tax knowledge on MSME taxpayer compliance in Jambi City. Keywords: Tax Compliance, Tax Training, Tax Understanding, Tax Sanction

Sign in / Sign up

Export Citation Format

Share Document