Pengaruh Sistem Administrasi Perpajakan Modern, Pengetahuan Perpajakan Dan Kualitas Pelayanan Fiskus Pada Kepatuhan WPOP

Sampling Technique ◽

Tax Administration ◽

Administration System ◽

Tax Rate ◽

Analysis Techniques ◽

The Individual ◽

Questionnaire Method

This study aims to determine the system of modern tax administration, knowledge, and service quality. Tax facilitator at the East Denpasar Primary Tax Office. The population in this study were all taxpayers registered at the Pratama East Tax Office. The number of samples used in this study were 100 respondents from 76,543 people who were still working at the East Denpasar Pratama Tax Office in 2017. The sample size was calculated based on the formula with incidental sampling technique. Data collection in this study was conducted by questionnaire method. Data analysis techniques that are multiple linear regression analysis. The results of the study show that the modern tax administration system, knowledge, and quality of taxpecting services are positive for the individual taxpayer tax rate. Keywords: modern taxation, knowledge, fiscus service, compliance

DETERMINAN KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI KOTA SEMARANG

KRISNA Kumpulan Riset Akuntansi ◽

10.22225/kr.11.2.1154.190-196 ◽

2020 ◽

Vol 11 (2) ◽

pp. 190-196

Author(s):

Retno Astuti Ningrum ◽

Amir Hidayatulloh

Keyword(s):

Quantitative Research ◽

Motor Vehicle ◽

Sampling Technique ◽

Analysis Techniques ◽

Convenience Sampling ◽

Tax Corruption ◽

The City

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.

Pengaruh Layanan Samsat Corner, Kesadaran Wajib Pajak, Sosialisasi Perpajakan dan Kualitas Pelayanan pada Kepatuhan Wajib Pajak Kendaraan Bermotor

E-Jurnal Akuntansi ◽

10.24843/eja.2019.v29.i02.p11 ◽

2019 ◽

Vol 29 (2) ◽

pp. 630

Author(s):

Laila Susanti ◽

Putu Ery Setiawan

Keyword(s):

Service Quality ◽

Sampling Method ◽

Motor Vehicle ◽

Sampling Technique ◽

Analysis Technique ◽

Questionnaire Method ◽

Positive Effect

This research was conducted at the Joint Office of SAMSAT Denpasar. The number of samples used in this study were 100 respondents with a sampling technique that is proportionate stratified random sampling method. Data collection in this study was conducted by a questionnaire method with data analysis technique used is multiple linear regression analysis. The results showed that SAMSAT corner service, taxpayer awareness, tax socialization, and service quality had a positive effect on motor vehicle taxpayer compliance. This means that the better SAMSAT corner service, awareness of taxpayers, tax socialization, and quality of service will also increase motor vehicle taxpayers compliance in terms of meeting their tax obligations. Keywords : SAMSAT Corner Service; Taxpayer Awareness; Tax Socialization; Service Quality; Motor Vehicle Taxpayer Compliance.

Pengaruh Sosialisasi Perpajakan, Pengetahuan Perpajakan, Kualitas Pelayanan Fiskus dan Minat Penerapan E-Filling pada Kepatuhan WPOP

E-Jurnal Akuntansi ◽

10.24843/eja.2020.v30.i03.p10 ◽

2020 ◽

Vol 30 (3) ◽

pp. 674

Author(s):

Putu Eka Mas Pratiwi ◽

I Ketut Jati

Keyword(s):

Service Quality ◽

Behavioral Intention ◽

Sampling Technique ◽

The South ◽

Tax Rate ◽

Knowledge Service ◽

The Individual ◽

Research Show

The purpose of this research is to find out the effect of socialization taxation, taxation knowledge, service quality, and behavioral intention of using E-Filing at the South Badung Pratama Tax Office. The population in this research were all taxpayers registered at the KPP South Badung. There were 100 respondents used as a sample in this research from 45.326 people who were still effective at the South Badung Pratama Tax Officer. This research instrument uses a questionary method and for data analysis techniques are used multiple linear regression analysis. The Slovin formula with an incidental sampling technique was used to calculate the sample. The results of the research show that socialization taxation, taxation knowledge, service quality, and behavioral intention of using E-Filing are positive for the individual taxpayer tax rate. Keywords: Socialization; Knowledge; Service Quality; E-Filling, Taxpayer Compliance.

Pengaruh Sistem Pengendalian Intern Pemerintah dan Moralitas Individu pada Kesalahan Akuntansi

E-Jurnal Akuntansi ◽

10.24843/eja.2018.v22.i02.p13 ◽

2018 ◽

pp. 1170

Author(s):

I Gusti Agung Gde Dennyningrat ◽

I D.G. Dharma Suputra

Keyword(s):

Control System ◽

Internal Control ◽

Sampling Technique ◽

Internal Control System ◽

Negative Effect ◽

The Government ◽

Questionnaire Method ◽

Accounting Errors

Accounting mistakes are a mistake in financial facts. In order for an agency or company does not occur accounting errors, agencies or companies need to consider the factors that affect accounting errors. The purpose of this study is to provide empirical evidence of the effect of Government Internal Control System and individual morality on accounting errors. This research was conducted at Local Government of Badung Regency. Population in this research is all financial officer at Badung Regency Government. The number of samples taken as many as 35 employees, with purposive sampling technique. The data were collected by questionnaire method. Data analysis technique used is multiple linear regression analysis. Based on the results of the analysis, it is known that the Government Internal Control System and individual morality have a negative effect on accounting errors in Badung District Government.

Pengaruh Kecerdasan Emosional Dan Ethical Sensitivity Terhadap Persepsi Etis Mahasiswa Sebagai Calon Akuntan

JURNAL EKSPLORASI AKUNTANSI ◽

10.24036/jea.v2i4.322 ◽

2020 ◽

Vol 2 (4) ◽

pp. 3840-3857

Author(s):

Ridho Irmas Ferdian ◽

Mayar Afriyenti

Keyword(s):

Emotional Intelligence ◽

Sampling Technique ◽

Accounting Students ◽

Ethical Sensitivity ◽

Ethical Perceptions ◽

City College ◽

The Individual ◽

Positive Effect

This study wanted to determine the ethical perceptions of students from the individual side of accounting students at FE UNP, namely from the emotional intelligence and ethical sensitivity of students. The author makes students the object of research because an accountant's ethical perceptions can also be influenced by several factors. One of them is external factors, namely the environment. The environment affects the formation of a person's character so that it affects their behavior. This research is classified as a causative research. The population used in this study were accounting students at the Padang City College. Samples were taken using purposive stratified sampling technique. Where is the sampling by taking samples of people selected by the author according to specific characteristics and certain characters. The analysis used in this study is multiple linear regression analysis used in this study is to use the SPSS 21 computer program. . The results of this study are that emotional intelligence has a positive effect on students' ethical perceptions as prospective accountants and ethical sensitivity has a positive effect on students' ethical perceptions as prospective accountants.

ANALISIS WILLINGNESS TO PAY DAN PENGARUH VARIABEL PENDAPATAN, JUMLAH TANGGUNGAN RUMAH TANGGA, USIA, AKSES KE SEKOLAH TERHADAP PEMILIHAN SERTA PENGEMBANGAN STRATEGI PENGELOLAAN SEKOLAH

Business and Finance Journal ◽

10.33086/bfj.v6i1.1981 ◽

2021 ◽

Vol 6 (1) ◽

pp. 77-88

Author(s):

Christina Utami ◽

Metta Padmalia

Keyword(s):

Willingness To Pay ◽

Contingent Valuation Method ◽

Sampling Technique ◽

User Fees ◽

Snowball Sampling ◽

Valuation Method ◽

The Government

The purpose of this study is to estimate and analyze the willingness to pay and fax tor the factors that affect the willingness to pay at High School in the of Semarang. The method used is Contingent Valuation Method (CVM) and multiple linear regression analysis. The number of samples in this study were 238 respondents, the sampling technique was done by snowball sampling. The results of this study indicate that the average willingness to pay (WTP) of households in High Schools in Semarang is Rp.559.034,00. Factors that have a significant influence on WTP values are income variables, number of household dependents, age and length of access. Whereas the factors that have no effect on willingness to pay (WTP) are parents' education variables. Based on the results of the study, the suggestions that can be put forward are the management or the government to improve the quality of the Vocational School as well as the development of a transparency policy on the collection and allocation of user fees and other resources.

Pengaruh Kualitas Pelayanan, Pemahaman Peraturan dan Sanksi Perpajakan Pada Kepatuhan WPOP

E-Jurnal Akuntansi ◽

10.24843/eja.2019.v29.i02.p02 ◽

2019 ◽

Vol 29 (2) ◽

pp. 503

Author(s):

I Made Yoga Widian ◽

I Ketut Jati

Keyword(s):

Quality Of Service ◽

Regression Analysis ◽

Service Quality ◽

Sample Selection ◽

Government Revenue ◽

Analysis Techniques ◽

Positive Effect

One way to increase government revenue from the tax sector is by increasing taxpayer compliance itself. The purpose of this study was to determine the effect of service quality, understanding of regulations and taxation sanctions on individual taxpayer compliance registered at North Badung KPP Pratama. The study was conducted at the KPP Badung Utara in 2018. The sample selection was 100 taxpayers using the Slovin formula. Data collection was carried out by distributing questionnaires to WPOP registered in North Badung KPP Pratama and the analysis techniques using multiple linear regression analysis. Based on the results of the analysis, it is known that service quality, understanding of regulations and taxation sanctions have a positive effect on individual taxpayer compliance registered in North Badung KPP Pratama, with the value of calculating each variable greater than the label, and having a significance value greater than 0.05. Keywords : Quality Of Service; Understanding Of Tax Regulations; Tax Sanctions; Individual Taxpayer Compliance.

THE INFLUENCE OF THE COMPETENCY, INDEPENDENCY, AND PROFESION ETHIC TO QUALITY OF AUDIT RESULT (The Case Study on Inspectorate General of Agriculture Republic of Indonesia)

Transparansi Jurnal Ilmiah Ilmu Administrasi ◽

10.31334/transparansi.v3i2.1120 ◽

2020 ◽

Vol 3 (2) ◽

pp. 167-178

Author(s):

Imam Susanto

Keyword(s):

Significant Influence ◽

Professional Ethics ◽

Sampling Technique ◽

Simple Random Sampling ◽

Auditor Independence ◽

Audit Result ◽

The Republic

The purpose of this study is to examine and analyze the extent to which the influence of Auditor Competence, Auditor Independence and Professional Ethics on the Quality of Audit Results. The research was done by quantitative approach. The population in this study is all auditors and prospective auditors at the Inspectorate General of the Ministry of Agriculture of the Republic of Indonesia amounted to 160 people. Sampling technique is done by simple random sampling with the number of samples of the study amounted to 115 respondents Data analysis techniques in this study using multiple linear regression analysis. The result of the research shows that there is no significant influence between the auditor's competence with the quality of the audit result and there is no significant influence between the auditor independence and the quality of the audit result. While professional ethics significantly influence the quality of audit results. Together the competence, independence and professional ethics affect the quality of audit results. For further research is expected to use a questionnaire with a wider coverage and expected to use more variables that affect the quality of audit results.

Influence of internal communication and work discipline on performance of employees at the health department of Lubuk Linggau City

International Journal of Social Sciences and Humanities ◽

10.53730/ijssh.v5n3.2026 ◽

2021 ◽

Vol 5 (3) ◽

pp. 214-222

Author(s):

Chrisman Frans Perdamean ◽

Isnurhadi Isnurhadi ◽

Zunaidah Zunaidah ◽

Agustina Hanafi

Keyword(s):

Sampling Technique ◽

Health Department ◽

Internal Communication ◽

Primary Data ◽

Analysis Techniques ◽

Sample Technique ◽

Saturated Sample ◽

Office Employees

This study aimed to determine and analyze whether internal communication and work discipline have a positive and significant effect on the performance of the Lubuk Linggau City Health Office employees. The population in this study was all Lubuk Linggau City Health Office employees, amounting to 50 people. The sampling technique in this study used a saturated sample technique with 50 respondents that used primary data obtained through questionnaires and multiple linear regression analysis methods as data analysis techniques. The results showed that internal communication had a positive and significant effect on the performance of the Lubuk Linggau City Health Office employees, work discipline had a positive and significant impact on the performance of Lubuk Linggau City Health Office employees, and internal communication and work discipline together had a positive and significant impact on the performance of the Health Office employees. Lubuk Linggau City and internal communication are the most dominant variables affecting the performance of Lubuk Linggau City Health Office employees. It is hoped that internal communication at the Lubuk Linggau City Health Office can continue to evaluate to achieve effective internal communication, and work discipline can be maintained to maintain the institution's stability and harmony.

Pengaruh Leverage, Pertumbuhan Penjualan, dan Ukuran Perusahaan Terhadap Tax Avoidance

Owner ◽

10.33395/owner.v5i2.453 ◽

2021 ◽

Vol 5 (2) ◽

pp. 525-535

Author(s):

Salma Mustika Ainniyya ◽

Ati Sumiati ◽

Santi Susanti

Keyword(s):

Stock Exchange ◽

Negative Relationship ◽

Tax Avoidance ◽

Sampling Technique ◽

Company Size ◽

Sales Growth ◽

Effective Tax Rate ◽

Tax Rate

Tax Avoidance is an act to avoid taxes by companies that can reduce tax revenue for the state. This study aims to examine the effect of Leverage, Sales Growth, and Company Size on Tax Avoidance. Population in this study were all companies listed in Indonesia Stock Exchange for 2018 – 2019 period. Purposive sampling used as sampling technique and obtained 219 companies as samples. This study used quantitative method and the analysis was multiple linear regression analysis. Tax Avoidance proxied by Effective Tax Rate which have a negative interpretation of Tax Avoidance. The result of t test shows that Leverage has a significant effect on Tax Avoidance, positive relationship between Debt to Equity Ratio as proxy for Leverage and Effective Tax Rateas proxy for Tax Avoidance explains that the higher the Leverage, the lower the Tax Avoidance. Sales Growth has a significant effect on Tax Avoidance, negative relationship between sales growth and Effective Tax Rate explains that the higher the Sales Growth, the higher the Tax Avoidance. While Company Size has no significant effect on Tax Avoidance, bigger or smaller the Company Size will not have any effect on Tax Avoidance. The f test shows that Leverage, Sales Growth, and Company Size simultaneously have a significant effect on Tax Avoidance. Result of adjusted R square shows that the effect of Leverage, Sales Growth, and Company Size on Tax Avoidance is 0,072 or 7,2%.