ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TAX COMPLIANCE TERHADAP PENYAMPAIAN SPT TAHUNAN WAJIB PAJAK ORANG PRIBADI

2019 ◽  
Vol 3 (2) ◽  
pp. 19
Author(s):  
Mela Cyntia Sani ◽  
Khuznatul Zulfa Wafirotin ◽  
Ika Farida Ulfa
Keyword(s):  
Behavioral Control ◽  
Linear Regression Analysis ◽  
Tax Compliance ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Analysis Method ◽  
Online Systems ◽  
Tax Returns ◽  
Directorate General ◽  
The Government

Individual Taxpayers (WPOP) experience problems every year due to difficulties in filling out SPT. The Directorate General of Taxes issued a new policy in providing easy Notification Services (SPT) using online systems namely e-Filling and e-SPT. The policy taken by the government turned out that there were still many obstacles faced by the KPP Pratama Ponorogo Tax Office regarding ponorogo's lack of understanding related to filling out SPT manually or online using e-SPT and e-Felling. So that this certainly can make taxpayers object to the submission of Annual Tax Returns, especially in terms of calculating the tax payable which must be calculated on its own. Data collection is done by using primary data in the form of questionnaires. The samples processed in this study were 100 respondents who were distributed to individual taxpayers registered at KPP Pratama Ponorogo. Data analysis method uses validity test and reliability test, hypothesis testing using multiple linear regression analysis. The results of this study indicate that the awareness of taxpayers, taxpayer intentions, taxpayer attitudes, subjective norms, behavioral control and ease of tax return filling process affect Tax Compliance (tax compliance) submission of Annual Tax Returns. This is because taxpayers know, understand and implement taxation provisions correctly and voluntarily so as to increase taxpayer compliance in fulfilling their obligations and are willing to report taxes with their own awareness.

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.

scholarly journals The Effect of CEO Tenure, Capital Intensity, and Firm Size On Tax Avoidance

2021 ◽  
Vol 11 (1) ◽  
pp. 77-86
Author(s):  
Evi Khusnita Ulfa ◽  
Eny Suprapti ◽  
Sri Wahjuni Latifah
Keyword(s):  
Firm Size ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Capital Intensity ◽  
Multiple Linear Regression Analysis ◽  
Ceo Tenure ◽  
Analysis Technique ◽  
Directorate General ◽  
The Government

The aim of this study is to examine the effect of CEO tenure, capital intensity, and firm size on tax avoidance. The sample of this study is 88 companies listed in Indonesia Stock Exchange (IDX) in 2019 were selected through purpose sampling. The data analysis technique used in this study is multiple linear regression analysis.  The results of the analysis show that CEO tenure has a positive effect on tax avoidance. This means that the longer the CEO tenure will lead to an increase in tax avoidance. Capital intensity and firm size have no effect on tax avoidance. This research has a novelty in the form impact of CEO tenure, capital intensity, and firm size on tax avoidance. Furthermore, the practical contribution to the government, especially the Directorate General of Taxes, is that long tenure  of CEO can lead to tax avoidance. The limitation in this study is the number of samples is less representative in representing the population. This is because there are still companies listed on the IDX that not provide information according to the sample criteria.    

scholarly journals Analisis Pengaruh PPn, PPnBM, dan PKB dengan Tarif Progresif Terhadap Daya Beli Konsumen Kendaraan Bermotor Roda Empat Di Makassar.

2020 ◽  
Vol 1 (1) ◽  
pp. 86-101
Author(s):  
Nurul Arfiah Hasibullah ◽  
Mursalim Mursalim ◽  
Muhammad Su'un
Keyword(s):  
Motor Vehicle ◽  
Linear Regression Analysis ◽  
Value Added ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Purchasing Power ◽  
The Public ◽  
Analysis Technique ◽  
The Government ◽  
Positive Effect

Pajak adalah kewajiban yang harus dibayar oleh masyarakat pada pemerintah untuk kegiatan pembangunan di segala bidang, Pajak dapat dikatakan keharusan atau kewajiban yang dibayar oleh masyarakat pribadi maupund badan. Penelitian ini bertujuan untuk menganalisa pengaruh pengenaan pajak pertambahan nilai, pajak penjualan atas barang mewah dan Pajak kendaraan bermotor tarif progresif terhadap daya beli konsumen. Populasi penelitian ini adalah konsumen kendaraan bermotor roda empat yang ditemui di kantor Badan Pendapatan Daerah Sulawesi Selatan,Pengumpulan data menggunakan data primer yang diperoleh dari kuesioner dengan menggunakan sample Slovin,Teknik analisis data yakni analisis regresi linier berganda.Hasil peneltian  yaitu pengenaan PPN tidak berpengaruh terhadap daya beli konsumen, PPnBM mempunyai pengaruh positif signifikan, serta PKB tarif progresif berpengaruh positif pada daya beli konsumen kendaraan bermotor roda empat. Taxes are obligations that must be paid by the public to the government for development activities in all fields. Taxes can be said to be imperatives or obligations paid by private and maupund bodies of society. This study aims to analyze the effect of the imposition of value added tax, sales tax on luxury goods and progressive motor vehicle tax on consumer purchasing power. The population of this study is four-wheeled motor vehicle consumers found in the office of the South Sulawesi Regional Revenue Agency. Collecting data using primary data obtained from a questionnaire using the Slovin sample, the data analysis technique is multiple linear regression analysis. consumer purchasing power, PPnBM has a significant positive effect, and PKB progressive tariffs have a positive effect on the purchasing power of consumers of four-wheeled vehicles.  

scholarly journals Pengaruh Penerapan Sistem E-Filling, Pengetahuan Perpajakan dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak (Studi pada Wajib Pajak Orang Pribadi yang Melakukan Kegiatan Usaha Bebas Di Bintaro Trade Center)

2019 ◽  
Vol 3 (1) ◽  
pp. 20-29
Author(s):  
Ahmad Burhan Zulhazmi ◽  
Febrian Kwarto
Keyword(s):  
Linear Regression Analysis ◽  
Tax Compliance ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Tax Rates ◽  
Questionnaire Data ◽  
Filing System ◽  
Analysis Technique ◽  
Trade Center

This study aims to determine and analyze the influence of the application of e-filing systems, tax knowledge, and tax awareness to tax compliance. This study uses primary data obtained from questionnaire data distributed to respondents who are required to tax individuals who carry out free business activities at the Bintaro Trade Center (BTC). The sampling technique uses purposive sampling. The analysis technique uses multiple linear regression analysis. The results of this study indicate that simultaneously, the variable implementation of e-filing systems, knowledge of taxation and awareness of taxpayers on tax rates. Application of e-filing system and awareness of taxpayers to mandatory obligations, while knowledge of taxation does not involve taxpayer obligations.

scholarly journals Kepuasan Pelanggan Pada Industri Penyedia Layanan Mobile Internet Di Jakarta

2019 ◽  
Vol 2 (5) ◽  
Author(s):  
Ariyawira Binui Dan Eddy Herjanto
Keyword(s):  
Customer Satisfaction ◽  
Service Providers ◽  
Descriptive Analysis ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Mobile Internet ◽  
Primary Data ◽  
Analysis Method ◽  
Internet Service ◽  
Network Quality

The rapid advances in technology, especially in the mobile sector, make communication and access to information very easy. These things make the internet as one of the main needs of modern humans. Companies that move as internet service providers must be able to find out what factors influence customer satisfaction to increase sales and attract the services offered. This study aims to analyze what factors influence consumers in the mobile internet service provider industry in Jakarta. These factors include price suitability, network quality, and service quality. The data used in this study is primary data, which is the result of 150 respondents in Jakarta. This research took place from March 2018 to May 2018. The data analysis method used in this study was descriptive analysis method and multiple linear regression analysis. The results of the study show that these three variables have significant variables on the level of customer satisfaction. Where dimensions that have the most dominant influence are dimensions of network quality, then followed by quality dimensions.

scholarly journals PENGARUH KUALITAS PELAYANAN PAJAK DAN PENGETAHUAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KELURAHAN KLEAK KECAMATAN MALALAYANG KOTA MANADO

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Kilapong G. Ester ◽  
Grace B. Nangoi ◽  
Stanly W. Alexander
Keyword(s):  
Regression Analysis ◽  
Service Quality ◽  
Public Service ◽  
Linear Regression Analysis ◽  
Tax Compliance ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Urban Village ◽  
Or Organization ◽  
Tax Payers

Taxpayer compliance is a law-abiding behavior. Conceptually, compliance is defined by an attempt to comply with the rules of law by a person or organization. Some factors that cause low compliance of taxpayers, among others, public dissatisfaction with public service and taxpayer knowledge of tax regulations.This study aims to determine the effect of tax service quality and tax payer knowledge on individual tax payer compliance in Kleak urban village. This research used primary data with distributing questionnaire. Questionnaires were distributed as many as 40 pieces to individual tax payer in Kleak urban village. Research sampling were taken by purposive sampling. Data were analyzed by using multiple linear regression analysis with SPSS 17 program. The results of this study indicate that the Tax Service Quality has no significant effect on individual tax payer compliance. And Tax payers Knowledge has a significant effect on individual tax payer compliance in Kleak urban village.Keywords: Tax Service Quality, Tax Payers Knowledge, Tax Compliance

scholarly journals Pengaruh Religiusitas, Integritas, dan Penegakan Peraturan Terhadap Fraud pada Pengelolaan Keuangan Desa

2020 ◽  
Vol 10 (2) ◽  
pp. 136
Author(s):  
Made Feri Cahyadi ◽  
Edy Sujana
Keyword(s):  
Financial Management ◽  
Random Sampling ◽  
Sampling Method ◽  
Total Population ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Data Sources ◽  
Primary Data ◽  
Analysis Method

The purpose of this study was to find out the effect of religiosity, integrity, and enforcement of regulations toward fraud in village financial management in Buleleng Regency. This study used quantitative approach which was using primary data sources that was obtained through questionnaires and measured with a Likert scale. The functionary village consisting of the Headman, Secretary, and the Head of Finance with the total population of 387 functionary village in Buleleng Regency were chosen as the population of this study. The sampling was the probability sampling method that was proportional random sampling technique with 168 respondents. The obtained data were processed using multiple linear regression analysis method with the support of SPSS 24.0 for Windows. After being tested, it was found that the fraud in village financial management was affected by the religiosity variable (X1), the integrity variable (X2), and the enforcement regulation variable (X3).

scholarly journals Analisis Faktor-Faktor Yang Mempengaruhi Kualitas Pelaksanaan Pengadaan Barang/jasa Di Pemerintah Provinsi Gorontalo

2017 ◽  
Vol 8 (2) ◽  
Author(s):  
Surya H Ahmad ◽  
Jullie J Sondakh ◽  
Jenny Morasa
Keyword(s):  
Quantitative Research ◽  
Service Providers ◽  
Good Governance ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Provincial Government ◽  
Primary Data ◽  
The Government ◽  
Selection Of

Abstract. Procurement of government goods / services is the activity of obtaining goods / services at reasonable prices, quantity and quality appropriately and timely. Goods / services procurement activities cover efforts to meet the needs of goods / services based on prevailing regulations and legislation, with various considerations for the purposes of easy control and evaluation. By implementating good procurement of goods / services, the good governance atmosphere is hoped to be established. This study aims to analyze the factors that affect the quality of procurement of goods / services in the Provincial Government of Gorontalo. This is a quantitative research and data were analysed by multiple linear regression analysis. Primary data were employed in this study and collected by distributing questionnaires. This study uses four independent variables, namely self-estimate price (HPS), time of procurement of goods / services, integrity, method of selection of goods / service providers, and one dependent variable is the quality of procurement of goods / services.The result of the research shows that the estimated price affect negatively and significantly the quality of the procurement of goods / services. On the other hand, the time of procurement of goods / services, integrity, and the method of selection of goods / service providers affect positively and significantly  the quality of procurement of goods / services in the Government Gorontalo Province.Keywords: HPS, Implementation of procurement of goods / services period, integrity, procurement of goods/services. Abstrak. Pengadaan barang/jasa pemerintah merupakan kegiatan memperoleh barang/jasa dengan harga yang dapat dipertanggungjawabkan, jumlah dan kualitas yang sesuai serta pengadaan yang tepat waktu. Kegiatan pengadaan barag/jasa mencakup usaha-usaha untuk mencukupi kebutuhan barang/jasa berdasarkan peraturan dan perundang-undangan yang berlaku, dengan berbagai pertimbangan agar pengendalian dan evaluasi mudah dilakukan. Dengan pelaksanaan pengadaan barang/jasa yang baik akan menciptakan suasana pemerintahan yang baik (Good Governance). Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi kualitas pelaksanaan pengadaan barang/jasa di Pemerintah Provinsi Gorontalo. Metode penelitian yang digunakan adalah metode kuantitatif dengan analisis regresi linear berganda. Sumber data yang digunakan dalam penelitian ini adalah data primer dan pengumpulan data dilakukan secara langsung dengan menggunakan kuesioner. Penelitian ini menggunakan empat variabel independen yaitu harga perkiraan sendiri (HPS), waktu pelaksanaan pengadaan barang/jasa, integritas, metode pemilihan penyedia barang/jasa, dan satu variabel dependen yaitu kualitas pelaksanaan pengadaan barang/jasa.Hasil penelitian menunjukan bahwa harga perkiraan memiliki  pengaruh negatif dan signifikan terhadap kualitas pelaksanaan pengadaan barang/jasa, sedangkan waktu pelaksanaan pengadaan barang/jasa, integritas, dan metode pemilihan penyedia barang/jasa memiliki pengaruh positif dan signifikan  terhadap kualitas pelaksanaan pengadaan barang/jasa di Pemerintah Provinsi Gorontalo.Kata Kunci: HPS, waktu pelaksanaan pengadaan barang/jasa, integritas, pengadaan barang/jasa.

scholarly journals Analisis Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Dalam Membayar Pajak Bumi Dan Bangunan

2020 ◽  
Vol 21 (01) ◽  
Author(s):  
Yuwita Ariessa Pravasanti
Keyword(s):  
Quantitative Research ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Tax Compliance ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Significant Positive Effect ◽  
Factors Affecting ◽  
Positive Effect ◽  
Selection Of

This study aims to examine analysis of factors affecting on taxpayer compliance. This type of research includes quantitative research using primary data obtained directly by respondents using a questionnaire. The population in this study were all land and building taxpayers in Tawengan Village. The method used in the selection of samples is purposive sampling method using solvin formula and set samples based on criteria determined by researchers. Respondents in this study were 138 respondents. Based on the results of processing primary data (questionnaires) with multiple linear regression analysis methods, F test and t test known variables of taxation socialization, understanding taxation procedures, awareness of taxpayers and tax sanctions simultaneously significantly influence taxpayer compliance. Partially, this study shows that tax socialization and tax sanctions have a significant positive effect on tax compliance. While understanding taxation procedures and awareness of taxpayers does not have a significant influence on taxpayer compliance in paying land and building taxes

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

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