scholarly journals Pengaruh Idealisme, Tingkat Pengetahuan dan Love of Money Pada Persepsi Etis Mahasiswa Akuntansi

2019 ◽  
Vol 29 (1) ◽  
pp. 32
Author(s):  
Ni Luh Eka Prilly Kartika Putri ◽  
Luh Gede Krisna Dewi
Keyword(s):  
Unethical Behavior ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Questionnaire Data ◽  
Ethical Perception ◽  
Several Variables ◽  
Analysis Technique ◽  
Love Of Money ◽  
Level Of Knowledge

This study aims to determine how students 'perceptions of accountants' unethical behavior with several variables, namely idealism, level of knowledge and love of money. This study uses questionnaire data as an instrument distributed to respondents. Respondents of this study were students of the accounting department of the Faculty of Economics and Business, Udayana University class 2015. The number of samples use 142 samples with nonprobability sampling technique. The data analysis technique used is multiple linear regression analysis. Based on the results of the analysis, the higher idealism in holding ethical principles, the students will always behave ethically, the higher level of knowledge possessed by students, the more ethical or responsive input will be and the higher love of money, the effort to do everything so that needs are met not in accordance with ethics. Keywords : Idealism; Level Of Knowledge; Love Of Money and Ethical Perception.

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 Religiosity as a moderating variable on the effect of love of money, Machiavellian and equity sensitivity on the perception of tax evasion

Accounting ◽  
2021 ◽  
pp. 545-552 ◽  
Author(s):  
Pande Putu Ditha Purnamasari ◽  
Maria M. Ratna Sari ◽  
I Made Sukartha ◽  
Gayatri Gayatri
Keyword(s):  
Regression Analysis ◽  
Empirical Evidence ◽  
Tax Evasion ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Equity Sensitivity ◽  
Analysis Technique ◽  
Love Of Money ◽  
Positive Effect

This study aims to obtain an empirical evidence on how religiosity is moderating the effect of love of money, Machiavellian, and equity sensitivity on the perception of tax evasion. The populations in this study are individual taxpayers registered in all Pratama tax offices in Bali. Sampling was determined using the probability sampling method with proportional stratified random sampling technique. This study uses 400 research samples. The data analysis technique used is multiple linear regression analysis and moderated regression analysis. The test results provide empirical evidence that love of money and Machiavellian have a positive effect on the perception of tax evasion, however, equity sensitivity has no effect on the perception of tax evasion. The results of subsequent tests provide empirical evidence that intrinsic religiosity and extrinsic religiosity can moderate the effects of love of money, Machiavellian, and equity sensitivity on perceptions of tax evasion.

scholarly journals PENGARUH RELATIONSHIP MARKETING DAN KUALITAS LAYANAN TERHADAP LOYALITAS NASABAH TABUNGAN SIKOCI PADA BANK NAGARI CABANG SIMPANG EMPAT

2020 ◽  
Author(s):  
Lola Satri ◽  
Alfian
Keyword(s):  
Regression Analysis ◽  
Relationship Marketing ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Positive Influence ◽  
Research Use ◽  
Independent Variables ◽  
Analysis Technique ◽  
Positive Effect

This research has a purpose to know whether relationship marketing and service quality have positive influence to loyalty of customer of saving sikoci at Bank of Nagari branch of Simpang Empat either partially or simultaneously and know which variable is more dominant. The data collection techniques used in this study is a questionnaire. The sample used is 100 customer, with sampling technique using accidental sampling technique. Data analysis technique in this research use multiple linear regression analysis. The results obtained in this study are as follows: (1) Trust has positive effect (944) <(1,984) and not significant (0,348)> (0,05) to loyalty. (2)) Commitment has positive (8,218)> (1,984) and significant (0,000) <(0,05) effect on loyalty. (3) Tangibles has negative (-2,430)> (1,984) and significant (0,017) <(0,05) effect on loyalty. (4) Reliability negatively (-1.570) <(1,984) and insignificant 0, 120> 0.05 to loyalty. (5) Responsiveness has positive effect (5,922)> t table (1,984) and significant (0,000) <(0,05) to loyalty. (6) Warranty has positive effect (1,199) <(1,984) and insignificant 0, 234> 0,05 to loyalty. (7) Empathy has positive effect (186) <(1,984) and insignificant 0, 853> 0,05 to loyalty. From the value of Adjusted R Squere simultaneously produced 566. It means that 56.6% of loyalty variables are influenced by independent variables and the remaining 43.4% is influenced by othervariables.

scholarly journals Factors Affecting Tax Aggressiveness In Plantation Companies Listed 2014-2017

2019 ◽  
Vol 3 (1) ◽  
pp. 49
Author(s):  
Linda Ramadhani ◽  
Fika Azmi
Keyword(s):  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Managerial Ownership ◽  
Factors Affecting ◽  
Tax Aggressiveness ◽  
Analysis Technique ◽  
Fixed Assets ◽  
Positive Effect

This study aims to obtain empirical evidence about the factors that influence tax aggressiveness. The independent variables in this study are Corporate governance, Inventory Intensity and Fixed Assets Intensity. The sample in this study were plantation sector companies listed on the Indonesia Stock Exchange in 2014-2017. The sampling technique used purposive sampling method, and obtained data as many as 32 samples. The data analysis technique uses multiple linear regression analysis. The results showed that independent commissioners and inventory intensity did not affect to tax aggressiveness, institutional ownership had a positive effect to tax aggressiveness and managerial ownership and the intensity of fixed assets negatively affected to tax aggressiveness.

LOYALITAS PELANGGAN DITINJAU DARI STORE ATMOSPHERE, KEMUDAHAN DAN KEPERCAYAAN STUDI PADA J&T EXPRESS SURAKARTA

2021 ◽  
Vol 5 (1) ◽  
Author(s):  
Davit Mirwan Itsnaini ◽  
Istiatin Istiatin ◽  
Bambang Mursito
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Customer Loyalty ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Service Users ◽  
Consumer Loyalty ◽  
Analysis Technique

This study aims to prove simultaneously and partially customer loyalty in terms of store atmosphere, convenience and trust in J&T Express Surakarta. This research is descriptive quantitative. The population is all J&T Express Surakarta service users. The number of samples used according to Sugiyono's guidelines, amounting to 100 respondents, the sample was taken by using purposive sampling technique. The data analysis technique used in this study is multiple linear regression analysis. The conclusion of this study is that store atmosphere, convenience and trust have a significant effect on consumer loyalty of J&T Express Surakarta. Keywords : Store Atmosphere, Convenience, Trust.

scholarly journals Pengaruh Sosialisasi Perpajakan, Pengetahuan Perpajakan dan Perhitungan Tarif Pajak pada Kepatuhan Pajak Mahasiswa Pelaku UMKM

2020 ◽  
Vol 30 (9) ◽  
pp. 2311
Author(s):  
Komang Putra Suardana ◽  
Gayatri Gayatri
Keyword(s):  
Linear Regression Analysis ◽  
Sample Selection ◽  
Tax Compliance ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Selection Method ◽  
Tax Rates ◽  
Study Program ◽  
Analysis Technique ◽  
Saturated Sample

The purpose of this study is to study the interaction of tax socialization, tax knowledge, and calculation of tax rates at the level of tax collection of students as SMEs. This research was conducted at the Accounting Study Program of the Faculty of Economics and Business, Udayana University, using a saturated sample. Where the number of samples in this study were 30 people, namely the entire population of accounting studies program students in 2016 and 2017 who have a business producing samples. The sample selection method uses a purposive sampling technique. The analysis technique used is Multiple Linear Regression Analysis. The results found that taxation socialization, tax knowledge, and calculation of tax rates at the level of tax participation of students as SMEs. Keywords: Socialization; Knowledge; Rates;  Tax Compliance.

scholarly journals PENGARUH RETRIBUSI DAERAH DAN PAJAK DAERAH TERHADAP PENDAPATAN ASLI DAERAH DI DINAS PENDAPATAN DAERAH

2020 ◽  
Vol 9 (4) ◽  
pp. 1338
Author(s):  
I Putu Agus Sudarmana ◽  
Gede Mertha Sudiartha
Keyword(s):  
Regression Analysis ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Local Revenue ◽  
Local Taxes ◽  
Analysis Technique ◽  
Saturated Sample ◽  
The Government ◽  
Sample Method

The purpose of this study was to analyze the effect of regional levies and regional taxes simultaneously and partially on the value of local revenue in Badung Regency in the period 2008-2018. The sample of this research is Regional Retribution data, Local Tax and Local Revenue data in Badung Regency for the period 2008-2018. The sampling technique used is the saturated sample method, namely the method of determining the sample with the entire population used as research samples. The data analysis technique used in this study is multiple linear regression analysis. The results showed that regional levies, and regional taxes simultaneously or partially had a significant effect on the Original Local Revenues in Badung Regency. These results give the sense that, increasing revenue from taxes and levies will lead to an increase in local revenue that will be received by the government of Badung Regency. Keywords: regional levies, local taxes, PAD

scholarly journals Kompetensi Sumber Daya Manusia dan Impementasi Sistem Keuangan Desa dan Akuntabilitas Pengelolaan Dana Desa

2020 ◽  
Vol 30 (11) ◽  
pp. 2839
Author(s):  
Putu Ayu Ratih Ardianti ◽  
I Wayan Suartana
Keyword(s):  
Human Resource ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Financial System ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Fund Management ◽  
Analysis Technique ◽  
The Village ◽  
Positive Effect

The purpose of this study was to determine the effect of human resource competencies and village financial systems on the accountability of village fund management in Badung Regency. This research was conducted in villages in Badung Regency using a sample of 126 respondents consisting of Village Heads, Village Secretaries, Treasurers and Section Heads, with probability sampling technique with proportionate stratified random sampling method. Data collection was carried out through questionnaires. The analysis technique used in this study is multiple linear regression analysis. The results of this study indicate that human resource competence has a positive effect on village fund management accountability. The village financial system has a positive and significant effect on the accountability of village fund management. Keywords: Competence; Village Financial System; Accountability.

scholarly journals Pengaruh Proporsi Komisaris Independen, Leverage, Sales Growth, Dan Profitabilitas Pada Tax Avoidance

2018 ◽  
pp. 1884
Author(s):  
Ni Putu Winda Ayuningtyas ◽  
I Ketut Sujana
Keyword(s):  
Regression Analysis ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sample Selection ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Sales Growth ◽  
Manufacturing Companies ◽  
Analysis Technique

This study aims to examine the variables of the proportion of independent commissioners, leverage, sales growth and profitability that affect companies to carry out tax avoidance. This research was conducted on all manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2014-2017, with a total of 200 samples. Sample selection using probability sampling technique is purposive sampling technique. The data analysis technique used is a multiple linear regression analysis test. The results showed that the proportion of independent commissioners, sales growth and profitability had no effect on tax avoidance while leverage had an effect on tax avoidance. Keywords: tax, leverage, sales growth, profitability

scholarly journals Pengaruh Penerapan E-Filling, Sosialisasi Perpajakan, Kinerja Account Representative, dan Sanksi Pajak terhadap Tingkat Kepatuhan WPOP

2019 ◽  
pp. 491
Author(s):  
Lyana Oka Kusumayanthi ◽  
Herkulanus Bambang Suprasto
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Data Collection ◽  
Multiple Linear Regression ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Questionnaire Data ◽  
Analysis Technique ◽  
Positive Effect

This study aims to examine the effect of the application of e-filling, tax socialization, account representative performance and taxation penalty on individual taxpayer compliance at KPP Pratama Gianyar. This research was conducted at KPP Pratama Gianyar. The samples used were 100 respondents to the method of determining the sample was purposive sampling. The data collection techniques questionnaire. data analysis technique used is multiple linear regression analysis. Based on the results of the study showed that the application of e-filling, account representative performance and taxation penalty had a positive effect on WPOP compliance at KPP Pratama Gianyar, while tax socialization did not affect the WPOP at KPP Pratama Gianyar. Keywords: E-filing, tax socialization, account representative performance, taxation penalty, and individual taxpayer compliance.

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