scholarly journals Pengaruh Profitabilitas, Capital Intensity, dan Ukuran Perusahaan Pada Tax Aggressive

2019 ◽  
pp. 594
Author(s):  
Ni Kadek Ari Adnyani ◽  
Ida Bagus Putra Astika
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Sampling Method ◽  
Capital Intensity ◽  
Sampling Techniques ◽  
Company Size ◽  
Tax Aggressiveness ◽  
Analysis Technique ◽  
Net Profit ◽  
Positive Effect

Tax aggressiveness in this study is proxied by Net Profit Margin (NPM) Index. The purpose of this study is to obtain empirical evidence regarding the effect of profitability, capital intensity, and firm size on tax aggressive. This research was conducted on property and real estate companies listed on the IDX for the period 2015-2017. Sampling uses non probability sampling techniques with purposive sampling method. 35 companies were selected as samples. The data analysis technique used is multiple linear regression. Based on the results of data analysis, it shows that the variables of profitability, capital intensity, and company size have a positive effect on tax aggressive

scholarly journals Kesadaran WP, Kualitas Pelayanan, Sanksi Pajak dan Penerapan Tapping Box pada Kepatuhan WP Restoran

2020 ◽  
Vol 30 (7) ◽  
pp. 1620
Author(s):  
Putu Nanda Bagus Kresna Yudha ◽  
Putu Ery Setiawan
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Service Quality ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Analysis Technique ◽  
Positive Effect ◽  
Awareness Service

This study aims to provide empirical evidence about the influence of taxpayer awareness, service quality, tax sanctions and the application of transaction recording devices (tapping boxes) to taxpayer compliance in paying restaurant taxes. This research was conducted on companies that have been registered with the Denpasar City Revenue Agency since 2017. The sample in this study is a restaurant that has been installed with a taping box. The method of determining the sample using a purposive sampling method using the Slovin formula to obtain 31 companies as samples. Data collection using a questionnaire. The data analysis technique used is multiple linear regression analysis. The results of hypothesis testing show that the variable of taxpayer awareness, service quality, tax sanctions, and the application of tapping boxes has a positive effect on the compliance of natural taxpayers paying restaurant taxes at the Denpasar City Revenue Agency. Keywords: Awareness of Taxpayers; Service Quality; Tax Sanctions; The Application Of Tapping boxes; Taxpayer Compliance.

scholarly journals Pengaruh Ukuran Perusahaan, Leverage, dan Profitabilitas Pada CSR Disclosure

2019 ◽  
pp. 1956
Author(s):  
Ni Komang Ayu Trisna Dewi ◽  
Maria Mediatrix Ratna Sari
Keyword(s):  
Linear Regression ◽  
Sampling Method ◽  
Stock Exchange ◽  
Company Size ◽  
Manufacturing Companies ◽  
Legitimacy Theory ◽  
Leverage Ratio ◽  
Analysis Technique ◽  
Csr Disclosure ◽  
Positive Effect

This study aims to determine the effect of company size, leverage, and profitability on CSR disclosure. The theory used in this study is stakeholder theory and legitimacy theory. The research sample was 29 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2015-2017 with a purposive sampling method. The analysis technique used is the Analysis of Multiple Linear Regression. The results showed that (1) the size of the company has a positive effect on CSR disclosure which shows that the greater the size of the company, the CSR disclosure policy will be more widespread. (2) leverage does not affect CSR disclosure which shows that a company's leverage ratio does not affect disclosure CSR, (3) Profitability shows that the greater the company's profitability, the company is obliged to disclose CSRKeywords: CSR, company size, leverage, profitability

scholarly journals Religiusitas, Kepercayaan pada Aparat, Tingkat Pendidikan, Pengetahuan Perpajakan dan Kepatuhan Wajib Pajak

2021 ◽  
Vol 31 (1) ◽  
pp. 77
Author(s):  
Priscilla Octavianny ◽  
Makaryanawati Makaryanawati ◽  
Ferby Mutia Edwy
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Data Collection ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Tax Compliance ◽  
Education Level ◽  
Data Analysis Technique ◽  
Analysis Technique ◽  
Positive Effect

The purpose of this study is to determine the effect of religiosity, trust in the apparatus, education level and tax knowledge on Non-Employee Individual Taxpayer compliance. This research was conducted at KPP Pratama, South Malang. The number of samples in this study were 100 respondents with a sampling method using accidental sampling method. Data collection is done through questionnaires. The   data analysis technique used in this research is multiple linear regression. Based on the results of the analysis it can be seen that religiosity, trust in the apparatus, education level and tax knowledge have a positive effect on tax compliance. Keywords: Tax Compliance; Religiosity, Trust in The Apparatus; Education Level; Tax Knowledge.

scholarly journals Pengaruh Audit Tenure dan Kompleksitas Operasi Terhadap Audit Delay Perusahaan Pertambangan di BEI Tahun 2013-2016

2018 ◽  
pp. 1964
Author(s):  
Cokorda Istri Eka Pratiwi ◽  
I Dewa Nyoman Wiratmaja
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Empirical Evidence ◽  
Sampling Method ◽  
Stock Exchange ◽  
Mining Company ◽  
Analysis Technique ◽  
Positive Effect

Delay in publish report finance audits can be a serious problem for company that goes public in Indonesia Stock Exchange. Therefore, it is necessary to conduct a research studying about determination of factors that might affect audit delay. The purpose of this study is to obtain empirical evidence about the effect of tenure audit and complexity operation on audit delay. This research was conducted at a mining company listed on Indonesia Stock Exchange with period of research in year 2013-2016. The method of determining the sample in this study using purposive sampling method with the number of samples 104 samples for 2013-2016 periods. Data analysis technique applied in this research is multiple linear regression. Results research this showed that audit tenure has no effect on audit delay, while complexity operation has a positive effect on audit delay. Keywords: audit delay, tenure audit, complexity operation  

scholarly journals Analysis Of The Influence Of Member's Commitment And Satisfaction On Loyalty Of Cooperative Members

2020 ◽  
Vol 2 (1) ◽  
pp. 48-55
Author(s):  
I Gede Aryana Mahayasa ◽  
N M. Putri Martayanti
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Random Sampling ◽  
Sampling Method ◽  
Simple Random Sampling ◽  
Significant Positive Effect ◽  
Analysis Technique ◽  
Research Findings ◽  
Positive Effect

Members´ loyalty is a very important thing in the business of cooperatives, for the development and progress of cooperatives in the future. High members´ commitment and satisfaction in cooperatives greatly influence the attitude of members to use the products and services offered by cooperatives to make members more loyal. The study aims to determine the effect of a members´ commitment and satisfaction on the members´ loyalty. The population of this study was members of the KSP Dharma Dhita cooperative in Sanur, which numbered 172 people. The number of samples taken was 120 members, with a simple random sampling method. Data collectors are carried out through interviews, observation, literature, and questionnaires. The data analysis technique used is multiple linear regression. The research findings state that partially members´ commitment and satisfaction have a positive and significant effect on the members´ loyalty of KSP Dharma Dhita cooperative in Sanur. Simultaneously members´ commitment and satisfaction have a significant positive effect on the members´ loyalty of KSP Dharma Dhita in Sanur. To increase member's loyalty, members need to be aware of themselves to have high commitment and satisfaction for cooperatives to create prosperity for cooperatives, cooperative members and society in general.

scholarly journals THE EFFECT OF LIQUIDITY, COMPANY SIZE, AND INDEPENDENT COMMISSIONER ON TAX AGGRESSIVENESS

2021 ◽  
pp. 53
Author(s):  
Lydia Nur Athifah ◽  
Endang Mahpudin
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Consumer Goods ◽  
Company Size ◽  
Tax Aggressiveness ◽  
Research Results ◽  
Independent Variables ◽  
Analysis Technique ◽  
Regression Test ◽  
Food And Beverage

The purpose of this study was to determine the effect of liquidity, company size, and independent commissioners on tax aggressiveness. This research was conducted at the food and beverage sub-sector consumer goods companies in the period 2014-2018. The data analysis technique used is the linear regression test. Based on the research results, it is known that partially liquidity does not significantly influence tax aggressiveness, company size significantly influences tax aggressiveness, and independent commissioners do not significantly influence tax aggressiveness, and simultaneously independent variables such as liquidity, company size, and commissioners The independent variables jointly influence the dependent variable, namely tax aggressiveness. Keywords : Liquidity; Company Size; and Independent Commissioner

PENGARUH KOMPENSASI, DISIPLIN KERJA DAN LINGKUNGAN KERJA TERHADAP KINERJA PEGAWAI PADA PUSAT PENGEMBANGAN SUMBER DAYA MANUSIA REGIONAL MAKASSAR

2020 ◽  
Vol 2 (1) ◽  
pp. 21-27
Author(s):  
Auliyah Fajar ◽  
Hasanuddin Remmang ◽  
Firman Menne
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Human Resources ◽  
Work Environment ◽  
Sampling Method ◽  
Employee Performance ◽  
Human Resources Development ◽  
Analysis Technique ◽  
Data Collection Technique ◽  
Development Center

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh kompensasi, disiplin kerja dan lingkungan kerja ter-hadap kinerja pegawai pada Pusat Pengembangan Sumber Daya Manusia Regional Makassar. Metode pengambilan sampel menggunakan sampling jenuh (sensus) terhadap seluruh pegawai yang berjumlah 49 orang. Teknik pengumpulan data yang digunakan adalah kuesioner dan teknik analisis data yang digunakan adalah regresi linear berganda dengan SPSS. Hasil penelitian ini menunjukkan bahwa kompensasi berpengaruh positif dan tidak signifikan terhadap kinerja pegawai, disiplin kerja berpengaruh positif dan signifikan terhadap kinerja pegawai dan Lingkungan kerja berpengaruh positif dan signifikan terhadap kinerja pegawai PPSDM Regional Makassar.   This study aims to determine and analyze the effect of compensation, work discipline and work environment on employee performance at the Makassar Regional Human Resources Development Center. The sampling method uses saturated sampling (census) of all 49 employees. The data collection technique used was a questionnaire and the data analysis technique used was multiple linear regression with SPSS. The results of this study indicate that compensation has a positive and not significant effect on employee performance, work discipline has a positive and significant effect on employee performance and The work environment has a positive and significant effect on employee performance PPSDM Regional Makassar.

scholarly journals PENGARUH PEMAHAMAN PERATURAN PAJAK, SANKSI PERPAJAKAN, PEMERIKSAAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (WPOP)

2019 ◽  
Vol 4 (2) ◽  
pp. 595
Author(s):  
Fenty Asterina ◽  
Chessy Septiani
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Problem Formulation ◽  
Primary Data ◽  
Data Analysis Technique ◽  
Analysis Technique ◽  
Positive Effect ◽  
Tax Regulation

This research was made to answer the problem formulation in this study that was to find out whether there were effects of tax regulation understanding, tax sanctions and tax audits on individual taxpayer compliance. With the aim of research was to determine the effect of tax regulations on individual taxpayer compliancein KPP Pratama Palembang SeberangUlu, to determine the effect of tax sanctions on individual taxpayer compliance in KPP Pratama Palembang Seberang Ulu. The variables in this study were tax regulations understanding (X1), taxation sanctions (X2), taxpayer compliance (Y). this type of research was associative and descriptive. The population in this study was 45 UKM Seberang Ulu I. Data that used in this research primary data of questionnaire. The data analysis technique used is multiple linear regression with the help of SPSS version 22.The results of the study showed that taxregulations understanding did not have an effect and was not significant on taxpayer compkiance, while taxation sanctions and tax audits had a positive effect on taxpayer compliance.

scholarly journals PENGARUH AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN KEUANGAN SERTA MOTIVASI TERHADAP KINERJA GURU DI SMAN 1 DAN SMAN 68 JAKARTA PUSAT

2019 ◽  
Vol 2 (2) ◽  
pp. 438
Author(s):  
Hadijah Sanadi
Keyword(s):  
Data Analysis ◽  
Statistical Analysis ◽  
Linear Regression ◽  
Financial Management ◽  
Teacher Performance ◽  
Research Approach ◽  
Analysis Technique ◽  
Saturated Sample ◽  
Positive Effect ◽  
Dominant Influence

This study aims to understand accountability and improve financial management as well as partial and simultaneous motivation for teacher performance in SMAN 1 dan SMAN 68 Jakarta. The research approach is a quantitative and associative quantitative approach. Data obtained using a questionnaire. The population is 82 teachers of SMAN 1 and SMAN 68, Central Jakarta, using saturated sample techniques. Data analysis technique is statistical analysis of multiple linear regression. The results of the study, partially the accountability variable has a positive effect on teacher performance. Transparency variable does not significantly influence teacher performance. The motivation variable partially has a significant effect on performance. Simultaneously the accountability, transparency and motivation variables significantly influence teacher performance. The ability of accountability, transparency, and motivation to explain changes in teacher performance is 58.4%. Among the three variables that most dominant influence teacher performance is motivation, thus motivation is very helpful for teachers in improving their performance.

scholarly journals Pengaruh Profitabilitas dan Aktivitas Terhadap Pertumbuhan Perusahaan yang Terdaftar di Jakarta Islamic Index (JII)

2021 ◽  
Vol 7 (1) ◽  
pp. 84
Author(s):  
Agnes Yolanda
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Quantitative Approach ◽  
Profit Margin ◽  
Total Asset ◽  
Analysis Technique ◽  
Net Profit ◽  
Asset Turnover ◽  
Company Growth

The purpose of this study is to determine how much influence Net profit margin and total assets turnover on the growth of companies listed on the Jakarta Islamic Index partially and simultaneously. This research uses an associative quantitative approach. The data analysis technique used in this study is multiple linear regression. The results showed that net profit margin and total asset turnover had a significant effect with the sig value (0.032) <α (0.05), while partially the net profit margin had a significant effect with the sig value (0.035) <α (0.05), whereas Total asset turnover has no significant effect on the sig value (0.812)> α (0.05), and the magnitude of the effect of net profit margin and total asset turnover on company growth is 0.092 or (9.2%), while the rest is 90.8%. influenced by other factors outside the research.

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