scholarly journals Pengaruh Dimensi Keadilan, Sosialisasi Pajak, Sanksi Pajak, Penghasilan Wajib Pajak dan Pemeriksaan Pajak Terhadap Kepatuhan WPOP UMKM

2019 ◽  
Vol 28 (2) ◽  
pp. 1550
Author(s):  
Putu Nadiani Putri Utama ◽  
Putu Ery Setiawan
Keyword(s):  
Linear Regression ◽  
Theory Of Planned Behavior ◽  
Multiple Linear Regression ◽  
Attribution Theory ◽  
Income Tax ◽  
Research Method ◽  
Small And Medium Enterprises ◽  
Test Analysis ◽  
Tax Audit ◽  
Medium Enterprises

This study aims to determine the effect of the dimensions of justice, socialization of taxes, tax sanctions, income taxpayers, and tax audits of individual taxpayer compliance Micro, Small and Medium Enterprises (MSMEs) registered at the Pratama Tax Service Office (KPP) Gianyar in 2017. The theories used in this study are Attribution Theory and Theory of Planned Behavior. A total of 100 MSME Personal Taxpayers registered at KPP Pratama Gianyar were selected as respondents using the Slovin formula. The research method used was accidental sampling using media questionnaires and technical analysis of the data of this study using classical assumption test analysis and multiple linear regression. The results of this study indicate that the dimensions of justice, tax socialization, tax sanctions, income of taxpayers, and tax audits have a positive and significant effect on taxpayer compliance with individual SMEs. Keywords: UMKM taxpayer compliance, dimensions of justice, socialization, sanctions, income, tax audit.

scholarly journals Pengaruh Inflasi, Wajib Pajak Dan Surat Paksa Terhadap Penerimaan Kpp Pratama Cirebon

2018 ◽  
Vol 2 (2) ◽  
pp. 210
Author(s):  
Novi Purnama Dewi ◽  
Mohammad Yudi Mahadianto ◽  
Mardi Mardi
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Income Tax ◽  
Research Method ◽  
Inflation Rate ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Statistical Test ◽  
Research Show

AbstractThis research was conducted on the KPP Pratama Cirebon in the period 2014-2016. This research aims to test the influence of the inflation rate, the number of registered taxpayers and publishing letters against the forced acceptance of the income tax. The research method used is the method of descriptive with the quantitative approach. The sample used as many as 35 of the data selected by the method of saturated samples.  The statistical test used was multiple linear regression analysis, classical assumptions, test hypotheses and coefficients of determination. The research used SPSS statistics version 23 for windows. The results of this research show the inflation rate, the number of registered taxpayers and publishing the letter had no effect against the forced acceptance of the income tax.Keywords:  Inflation; Forced publication; Receipt of income tax. AbstrakPenelitian  inu  dilakukan  pada  KPP  Pratama  Cirebon  pada  periode  2014-2016. Penelitian  ini bertujuan untuk menguji pengaruh tingkat inflasi, jumlah wajib pajak terdaftar dan penerbitan surat paksa terhadap penerimaan pajak penghasilan. Metode yang digunakan adalah metode deskriptif dengan pendekatan kuantitatif. Sampel yang diguanakan sebanyak 35 data yag dipilih dengan metode sampel jenuh. Pengujian statistik yang digunakan adalah analisis regresi linear berganda, uji asumsi klasik, uji hipotesis dan koefisien determinasi. Penelitian ini menggunakan bantuan program SPSS versi statistics 23 for windows. Hasil penelitian ini menunjukkan tingkat inflasi, jumlah wajib pajak terdaftar dan penerbitan surat paksa tidak berpengaruh terhadap penerimaan pajak penghasilan. katakunci : Inflasi.; Penerbitan surat paksa; Penerimaan Pajak Penghasilan.

scholarly journals FAKTOR FAKTOR YANG MEMPENGARUHI PENDAPATAN UMKM PANDAN WANGI DI DESA TUMBAKBAYUH KECAMATAN MENGWI KABUPATEN BADUNG

2020 ◽  
Vol 2 (1) ◽  
pp. 67-73
Author(s):  
I Made Hary Kusmawan ◽  
Ni Putu Juniari
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Small And Medium Enterprises ◽  
Simultaneous Effect ◽  
Analysis Technique ◽  
Saturated Sample ◽  
Medium Enterprises ◽  
Sample Method ◽  
The Village

Micro, Small and Medium Enterprises (MSMEs) are an important part of a country's economy. This important role has encouraged many countries including Indonesia to continue to strive to develop MSMEs. The objectives of this study were(1) To determine whether the length of business had a partial effect on the income of Pandan Wangi MSMEs in Tumbakbayuh Village, Mengwi District, Badung Regency, (2) To determine whether the number of workers had a partial effect on the income of Pandan Wangi MSMEs in the Village. Tumbakbayuh, Mengwi District, Badung Regency, and (3) To find out whether the length of effort and the number of workers have a simultaneous effect on the income of Pandan Wangi MSMEs in Tumbakbayuh Village, Mengwi District, Badung Regency. The samples in this study were all Pandan Wangi SMEs in Tumbakbayuh Village, Mengwi District, Badung Regency using the saturated sample method, with the analysis technique using multiple linear regression. Based on the results of the analysis of the length of business, it has a partial effect on the income of SMEs Pandan Wangi in Tumbakbayuh Village, Mengwi District, Badung Regency, because the t-count value is greater than the t-table value or the -t-count value is smaller than the -t table value, the number of workers has a partial effect. on the income of Pandan Wangi MSMEs in Tumbakbayuh Village, Mengwi District, Badung Regency, because the t count value is greater than the t table value or the -t count value is smaller than the -t table value, the length of business and the number of workers have a simultaneous effect on the income of MSMEs Pandan Wangi in Tumbakbayuh Village, Mengwi District, Badung Regency, because the calculated F value is greater than the F table value.

scholarly journals The Influence of Training, Education and Assistance on UMKM Revenues in the Technical Executing Unit (TEU) PLUT of Micro and Small and Medium Enterprises Cooperatives South Sulawesi Province

2019 ◽  
Vol 1 (1) ◽  
pp. 22-32
Author(s):  
Muhammad Batri
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Small Businesses ◽  
Small And Medium Enterprises ◽  
Existing Problems ◽  
South Sulawesi ◽  
Medium Enterprises

Micro, Small and Medium Enterprises (MSMEs) in Makassar City are growing and increasing, but there are also some that do not survive the existing problems. This study aims to (1) to determine the effect of training, education and mentoring partially on the income of Micro and Small and Medium Enterprises in the Technical Executing Unit (TEU) PLUT of Micro and Small and Medium Enterprises Cooperatives of South Sulawesi Province; (2) to determine the effect of training, education and assistance simultaneously on the income of Micro and Small and Medium Enterprises in Technical Executing Unit (TEU) PLUT of Micro and Small and Medium Enterprises Cooperatives in South Sulawesi Province (3) to find out the most dominant variables affecting the income of Micro and Small Businesses in Technical Executing Unit (TEU) PLUT of Micro and Small and Medium Enterprises Cooperatives in South Sulawesi Province. The data of this study were obtained through a questionnaire by taking 70 respondents. Analysis of the data used in this study is Multiple Linear Regression using SPSS version 22. The results of this study indicate that the variables of training, education and mentoring have a positive and significant effect partially and simultaneously on the income of Micro and Small and Medium Enterprises in the Technical Executing Unit (TEU) PLUT of Micro and Small and Medium Enterprises Cooperatives in South Sulawesi Province. The most dominant variable influencing the income of Small and Medium Enterprises in Technical Executing Unit (TEU) PLUT of Micro and Small and Medium Enterprises Cooperatives in South Sulawesi Province is 'Training'.  

scholarly journals Analisis Pajak Penghasilan Bagi Wajib Pajak Badan Usaha Kecil- Menengah Di Indonesia

2012 ◽  
Vol 3 (2) ◽  
pp. 673
Author(s):  
Fany Inasius
Keyword(s):  
Comparative Research ◽  
Income Tax ◽  
Research Method ◽  
Small And Medium Enterprises ◽  
Document Analysis ◽  
Tax Law ◽  
Tax Rates ◽  
Tax Rate ◽  
Principle Of Justice ◽  
Medium Enterprises

Income Tax on Small and Medium Enterprises (SMEs) has been amended in the Tax Law number 36 of 2008 concerning Income tax (the latest Income Tax Act). In the the latest Income Tax Act, tax rate for small and medium business entity with gross circulation up by 4.8 billion rupiahs receives 50% tariff cuts out of the normal rate. This implies a reduction in rates for small and medium enterprises since 2009 compared to rates based onthe previous Income Tax Act (the old Income Tax Act). However, in the calculation of income tax based on the principle of justice, the old Income Tax Act provides a sense of fairness as the basis of taxation based on profit compared to the latest Income Tax Act which based on sale revenues. This study focuses on a comparison of the tax on SMEs corporation by the latest Income Tax Act and the old Income Tax Act. From the research conducted using comparative research method, descriptive, and document analysis, it shows that there is a decrease in tax rates based on the latest Income Tax Act, but the principle of justice in the taxation of SMEs is still less than the old Income Tax Act.

scholarly journals The Effect of Corporate Taxpayer Compliance, the Increase of Corporate Taxpayers' Number and Tax Audits on Income Tax Receipts of Article 25 with Taxation Sanctions as a Moderating Variable in KPP Pratama Medan Petisah

2019 ◽  
Vol 2 (4) ◽  
pp. 385-400
Author(s):  
Retnawati Siregar ◽  
Ilham Ramadhan Nasution ◽  
Muhammad Adil Arifin
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Income Tax ◽  
Secondary Data ◽  
Likert Scale ◽  
Moderate Increase ◽  
Ratio Scale ◽  
Dependent Variables ◽  
Tax Audit ◽  
Business Entities

This study aims to measure how the effect corporate taxpayer compliance, the increase of corporate taxpayers’ number and tax audits on the income tax receipts of article 25 with taxation sanctions as a moderating variable. The population of this study amounted to 12,815 business entities sourced from secondary data, if by KPP Pratama Medan Petisah from 2014-2016, the sample of this study amounted to 129 business entities selected randomly, then the number of respondents in this study were 100 business entities which were then processed using multiple linear regression and Moderated Regrression Analysis (MRA). Independent and Dependent variables were measured using the Ratio Scale and Likert Scale. The results of this study indicate that the increase of corporate taxpayers’ number has a significant effect on the income tax receipts of article 25 and compliance with corporate taxpayers and tax audit does not significantly affect the income tax receipts of article 25, but the existence of tax sanctions as a moderating variable significantly affect corporate taxpayer compliance, the increase of corporate taxpayers’ number and tax audits on the income tax receipts of article 25. This was evidenced by the increase in Adjusted R Square from 8.9% to 96.6%. And it can be ascertained that tax sanctions moderate (increase) the effect of corporate taxpayer compliance, the increase of corporate taxpayers’ number and tax audits on the income tax receipts of article 25.

scholarly journals AN ANALYSIS OF FACTOR THAT INFLUENCE THE LEVEL OF KNOWLEDGE OF SMES ABOUT ACCOUNTING OF SMES (A CASE STUDI AT SMES IN SUBANG REGENCY)

2019 ◽  
pp. 15
Author(s):  
Virly Ramdhani ◽  
Sri Mulyati ◽  
Trisandi Eka Putri
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Small And Medium Enterprises ◽  
Linear Regression Analysis ◽  
Research Result ◽  
Multiple Linear Regression Analysis ◽  
Analysis Tool ◽  
Knowledge Level ◽  
Medium Enterprises

The economy in Indonesia is dominated by small and medium enterprises (SMEs), so some opinion state that small and medium enterprises (SMEs) are able to increase nation’s economic system from both income and employment. Institute of Indonesia Chartered Accountants created a new Financial Accounting Standards (FAS) to facilitate SMEs in making financial reports that SAK EMKM (Micro Small and Medium Entities) made more simple than SAK ETAP. The research method undertaken by the author in this paper is quantitative descriptive method using multiple linear regression analysis tool, the survey was conducted to 100 respondents of SMEs in Subang district. The data used are ordinal and interval data. Statistical methods for testing the data author used the SPSS 22 program. By using multiple linear regression analysis obtained equation Y = 2,189 + 0,091X1 + 0,031X2 + 0,418X3 + 0,163X4 - 0,047X5 + 0,004X6 + e. From the research result, it is known that social environment and cultural environment and economic variables have significant effect to knowledge level of Accounting of SMEs, while education, information / mass media, experience, and age variables have no effect on knowledge level of Accounting of SMEs. These variables simultaneously affect the knowledge level of Accounting of SMEs.

scholarly journals PENGARUH PENERBITAN SURAT PAKSA DAN SURAT PERINTAH PENYITAAN TERHADAP PENERIMAAN PPH PASAL 25 WAJIB PAJAK ORANG PRIBADI

2018 ◽  
Vol 1 (1) ◽  
Author(s):  
Arslinda Dwi Pratiwi ◽  
Setu Setyawan
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Income Tax ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Tax Revenue ◽  
Analysis Techniques ◽  
Tax Assessment ◽  
Tax Audit

Tax receipts are one source of income that has a major impact on the prosperity and welfare of the community.  In 2016, 81.75% of the country's revenues come from taxes. There is a decrease in the amount of income tax article 25 WP-OP, in 2016 amounted to 36.12% led to reduced tax revenue. One of the things that most influence the income tax is the tax audit that generates tax assessment letters and tax collection. This study purpose to examine the effect of Issuance of forced letter and confiscation warrant on Income Tax Article 25 WP-OP. in this research is KPP Pratama Gresik Utara in 2015-2017. In this study, the sample amounted to 35 by using multiple linear regression analysis techniques. The results showed that simultaneous issuance of forced letter and confiscation warrant have a significant effect on Income Tax Article 25 WP-OP

scholarly journals The Effect of the Application of Total Quality Management, Supply Chain Management, and Entrepreneurship Orientation on Operational Performance

2021 ◽  
Vol 3 (1) ◽  
pp. 63-72
Author(s):  
Siti Nur Latifah ◽  
Wijayanti Wijayanti ◽  
Esti Magiyanti Utami
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Entrepreneurial Orientation ◽  
Small And Medium Enterprises ◽  
Operating Performance ◽  
Sampling Technique ◽  
Total Sample ◽  
Operational Performance ◽  
Total Quality ◽  
Medium Enterprises

Small and medium enterprises in the food sector in the pandemic era were significantly affected, so SMEs need to improve their performance, so they are not significantly affected. This study aims to examine the effect of implementing TQM on the operational performance of Food SMEs, examining the effect of SCM application on the operational performance of Food SMEs, and examining the effect of the application of entrepreneurial orientation on the operational performance of Food SMEs in Wonosobo Regency. This study used a purposive sampling technique and obtained a total sample of 120 people. This study used a survey research design and data collection was carried out using a questionnaire. Data analysis was performed using multiple linear regression. The results of multiple linear regression and hypothesis testing show that the TQM variable has a positive and significant effect on operating performance. The SCM variable has a positive and significant effect on operating performance. The entrepreneurial orientation variable has a positive and significant effect on operating performance.

scholarly journals FACTORS AFFECTING MICRO SMALL AND MEDIUM ENTERPRISES (MSMEs) REVENUE OF PEOPLE’S BUSINESS CREDIT (KUR) RECEIVERS IN DONGGALA REGENCY

2017 ◽  
Vol 3 (2) ◽  
Author(s):  
Ary Widdodo ◽  
Rustam Abd Rauf ◽  
Lien Damayanti
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Small And Medium Enterprises ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Snowball Sampling ◽  
Factors Affecting ◽  
Medium Enterprises

This research aims to determine the factors affecting micro small and medium enterprises (MSMEs) revenue of people’s business credit (KUR) receivers in Donggala Regency. Factors that allegedly influenced the income of MSMEs of KUR recipients include turnover, length of business, number of manpower and number of KUR.This research was conducted in December 2016 until January 2017 in Donggala Regency. The number of samples used are 43 debtors from Bank Nasional Indonesia (BNI), Bank Rakyat Indonesia (BRI) and Bank Mandiri. The sample is using snowball sampling method, and the data analyzed using Multiple Linear Regression Analysis. Based on the analysis result, it can be concluded that the factors that influence the revenue of MSMEsof KUR receiver are the turnover, the number of labor and the KUR number while the old factor of business does not affect the revenue of MSMEs receiving KUR

scholarly journals The Influence of Consumer Behavior, Competitive Advantages on the Performance of MSMEs during Covid-19

2020 ◽  
Vol 5 (6) ◽  
pp. 625-629
Author(s):  
Siti Nurmaliki ◽  
Setyo Riyanto
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Competitive Advantage ◽  
Multiple Linear Regression ◽  
Consumer Behaviour ◽  
Small And Medium Enterprises ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Competitive Advantages ◽  
Medium Enterprises

The study aimed to demonstrate changes in consumer behaviour, a competitive advantage over the performance of businesses, micro, small and medium enterprises (MSMEs) in the middle of the pandemic Covid-19. This study was conducted by spreading the questionnaire to 110 respondents. This research uses descriptive methods and quantitative approaches to see the influence between consumer behaviour, a competitive advantage over MSME performance. Data is processed using multiple linear regression analysis methods using the SPSS 16.0 application. The results showed that consumer behaviour, competitive advantage significantly impacted SME's performance in the middle pandemic Covid-19.

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