scholarly journals PENGARUH SOSIALISASI, SANKSI, SISTEM E-FILING, TARIF, DAN KUALITAS PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK

Author(s):  
Neng Rosita Dewi ◽  
Argan Gani Asalam

In Indonesia, the largest income is through taxes to finance various state needs. Especially in the APBN, there is an important role that is owned by taxes, but tax revenues in the APBN in Indonesia have not been maximized. With not maximal tax revenue in Indonesia, discipline, awareness and compliance of taxpayers is very much needed to comply with applicable tax obligations. The purpose of this research is to be able to see the effect of socialization, sanctions, e-filing system, tariffs and quality of tax services on the compliance of individual UMKM taxpayers. This research uses quantitative primary data techniques. The population in this research is individual UMKM taxpayers registered at (KPP) Pratama Cimahi 2020 using convenience sampling and the sample used is 100 samples. This research uses a questionnaire with a Likert scale of 1-5 as the collection method. This research was analyzed using descriptive statistical analysis and multiple linear regression analysis. The results in this research state that socialization, sanctions, e-filing system, tariffs and quality of tax service services simultaneously (simultaneously) have a significant correlation to taxpayer compliance. In addition, the variables of socialization, sanctions and tariffs separately (partial) have a significant positive correlation with taxpayer compliance, but the variables of the e-filing system and service quality of the tax authorities separately (partial) do not have a significant correlation with taxpayer compliance

MBIA ◽  
2019 ◽  
Vol 18 (1) ◽  
pp. 76-84
Author(s):  
Muhammad Idris ◽  
Dian Novita Sari

The problem in this study is whether there is an influence of leadership and work discipline on the employees’ performance of PT.Sucofindo Palembang City. This research includes associative research. The sample in this study were 88 respondents, with propotionate random sampling analysis technique. The data used were primary data and secondary data. Data collection method through questionnare. Analysis techniques using multiple linear regression analysis, F test (Simultaneoys) and t test (partial) and determination coeffiecient. The results show that there is influence of leadership and work discipline on the performance of PT.Sucofindo Palembang City.


2018 ◽  
pp. 2175
Author(s):  
Made Ayu Oktaviana ◽  
Maria Mediatrix Ratna Sari

The purpose of this research was to obtain empirical evidence on the influence of audit experience, knowledge of detecting errors, independence and audit tenure on audit judgment. This research was conducted at Public Accountant Office in Bali area and registered in IAPI year 2017 with primary data collection method that is questioner. The number of samples analyzed by 44 respondents, and using purposive sampling method. The analysis technique used is Multiple Linear Regression Analysis. The final result of the research states that the higher the audit experience the more accurate audit judgment. Increasing the knowledge detecting errors an auditer so audit judgment is more accurate. The higher the independence of an auditor the audit judgment is more accurate. The more audit tenure an auditer the audit judgment more accurate.


2020 ◽  
Vol 11 (2) ◽  
pp. 190-196
Author(s):  
Retno Astuti Ningrum ◽  
Amir Hidayatulloh

This type of research is quantitative research. The population in this research is a motor vehicle taxpayer. Meanwhile, the sample in this study is a motor vehicle taxpayer in the city of Semarang. The sampling technique in this research used convience sampling. Respondents in this research amounted to 100 respondents. Data collection techniques in research using questionnaires given directly to respondents. Respondents in this study were dominated by male (58 respondents). Whereas female respondents amounted 42 respondents. The analysis techniques in this research used multiple linear regression analysis, with SPSS tools. This study obtained results that perseptions of tax corruption and service quality of tax officers affect taxpayer compliance. Jenis penelitian ini adalah penelitian kuantitatif. Populasi dalam penelitian adalah wajib pajak kendaraan bermotor. Sedangkan, sampel dalam penelitian ini adalah wajib pajak kendaraan bermotor yang berada di Kota Semarang. Teknik pengambilan sampel dalam penelitian ini menggunakan convenience sampling. Responden dalam penelitian ini berjumlah 100 responden. Teknik pengumpulan data dalam penelitian menggunakan kuesioner yang diberikan langsung kepada responden. Responden dalam penelitian ini didominasi oleh laki-laki (58 responden). Sedangkan responden berjenis kelamin perempuan berjumlah 42 responden. Teknik analisis dalam penelitian ini menggunakan analisis regresi linear berganda, dengan alat SPSS. Penelitian ini memperoleh hasil bahwa persepsi korupsi pajak dan kualitas pelayanan petugas pajak berpengaruh terhadap kepatuhan wajib pajak.


2019 ◽  
Vol 2 (2) ◽  
pp. 199
Author(s):  
Yuwita Arriesa Pravasanti ◽  
Suhesti Ningsih

<p><em>This study aims to determine the effect of the Quality Government Apparatus, Regional Government Accounting System, Utilization of Information Technology on the Quality of Financial Reporting of the Regional Government. Respondents in this study were 72 employees of the Regional Finance Agency of Sukoharjo Regency. Based on the results of processing primary data (questionnaires) with multiple linear regression analysis methods, F test and t-test has known that variables of the Quality Government Apparatus, Regional Government Accounting System, utilization of information technology simultaneously have a significant effect on the Quality of Financial Reporting in the Regional Government. Partially the Quality Government Apparatus does not have a significant effect on the Quality of Financial Reporting of the Regional Government, but the Regional Government Accounting System and Utilization of Information Technology has a significant effect on the Quality of Financial Reporting in the Regional Government.</em></p>


2019 ◽  
Vol 3 (1) ◽  
pp. 20-29
Author(s):  
Ahmad Burhan Zulhazmi ◽  
Febrian Kwarto

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.


2019 ◽  
Vol 7 (2) ◽  
pp. 87-100
Author(s):  
Tri Wulanjayanti ◽  
Darman Usman

This study aims to test the effect of service quality of electronic taxing system and tax employee competence on taxpayer satisfaction. The variables on this study was measured by using questionnaire. The sample of this study is personal Taxpayer who is running business activities and is registered at the Primary Tax Office of Bengkulu. The data used in this study is primary data. The hypothesis of the study is tested by using Multiple Linear Regression Analysis with the assistance of SPSS. The result of this study revealed that the service quality of electronic taxing system and tax employee competence had positive effect on the taxpayer satisfaction.Key Words: Service Quality of Electronic Taxing System, Tax Employee Competence, and Taxpayer Satisfaction.


Owner ◽  
2019 ◽  
Vol 3 (2) ◽  
pp. 239
Author(s):  
Antonius KAP Simbolon ◽  
Ruth Anggie Panjaitan ◽  
Jitro Sebayang ◽  
Chintya Tarihoran ◽  
Monica Lb Tobing

The auditor is a profession whose job is to audit financial statements. This research was aimed to obtain empirical evidents on effects of auditor’s experience, locus of control and knowledge to detect mistakes positive effect on audit judgment. This research was conducted at BPKP Sumatera Utara province with the primary data collection method is using questionnaire data. The samples used are 95 people is calculated using the formula Slovin. Data have valid and reliable, meet the classic assumption test. The analysis technique used is Multiple Linear Regression Analysis with software SPSS. The results of the research showed that auditor’s experience, locus of control and knowledge to detect mistakes have a significant positive effect on audit simultan and partial judgment


2021 ◽  
pp. 10-21
Author(s):  
Monalisa

The e-Raport system is used as an information system designed by schools to inform parents of student development by schools, which has been implemented in all state schools in various provinces in Indonesia including Banten province. SMPN 5 Tangerang is one of the public schools in Tangerang city that uses the e-Raport System as a substitute for reports of students' learning outcomes manually. The problem raised in this study is whether the quality of the e-Raport System affects user satisfaction. This research focuses on user satisfaction e-Raport system using webQual 4.0 method consisting of 3 variables namely usability, information quality, and interaction quality. The data used in the primary data, namely by distributing questionnaires using a likert scale with 20 points of statement to 400 respondents. Data obtained and processed using multiple linear regression analysis techniques using SPSS software. Based on webqual variable 4.0, the analysis results showed that the quality of usefulness, information quality, and interaction quality influenced user satisfaction.


2017 ◽  
Vol 8 (2) ◽  
Author(s):  
Surya H Ahmad ◽  
Jullie J Sondakh ◽  
Jenny Morasa

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.


2021 ◽  
Vol 2 (3) ◽  
pp. 150-159
Author(s):  
Budi Lestari ◽  
Ivo Novitaningtyas

Abstract This study aims to examine the effect of product variation and service quality on consumer repurchase interest at the Coffeville-Oishi Pan Magelang cafe. This study uses a quantitative approach. This study uses primary data obtained from 100 respondents as a sample selected based on the convenience sampling method. The data that has been collected was analyzed based on multiple linear regression analysis using SPSS. The results showed that product variations and service quality had a significant simultaneous effect on consumers' repurchase interest. The product variation has a positive and significant effect on consumer repurchase interest, but service quality has a positive and insignificant effect on consumer repurchase interest. The results provide managerial implications for Coffeville-Oishi Pan Magelang to increase product variety and improve health protocol-based services in order to increase consumer repurchase interest. With the increasing interest in repurchasing consumers, it is hoped that the cafe business that is run can develop and be sustainable. Abstrak Penelitian ini bertujuan untuk menguji pengaruhi variasi produk dan kualitas pelayanan terhadap minat beli ulang konsumen pada cafe Coffevillage-Oishi Pan Magelang. Penelitian ini menggunakan pendekatan kuantitatif. Penelitian ini menggunakan data primer yang diperoleh dari 100 responden sebagai sampel yang dipilih berdasarkan metode convenience sampling. Data yang telah terkumpul dianalisis berdasarkan analisis regresi linier berganda menggunakan SPSS. Hasil penelitian menunjukkan bahwa variasi produk dan kualitas pelayanan berpengaruh signifikan secara simultan terhadap minat beli ulang konsumen. Adapun variasi produk memiliki pengaruh yang positif dan signifikan terhadap minat beli ulang konsumen, tetapi kualitas pelayanan memiliki pengaruh positif dan tidak signifikan terhadap minat beli ulang konsumen. Hasil memberikan implikasi manajerial bagi Coffevillage-Oishi Pan Magelang untuk meningkatkan variasi produknya dan meningkatkan layanan berbasis protokol kesehatan agar dapat meningkatkan minat beli ulang konsumen. Dengan meningkatnya minat beli ulang konsumen maka diharapkan agar bisnis cafe yang dijalankan dapat berkembang dan berkelanjutan.


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