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 Kesadaran WP, Kualitas Pelayanan, Kewajiban Moral, Sanksi, Pemeriksaan Pada Kepatuhan WP Hotel BAPENDA Badung

2019 ◽  
Vol 28 (2) ◽  
pp. 1464
Author(s):  
Putu Arisna Dewi ◽  
I Ketut Jati
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Service Quality ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Moral Obligations ◽  
Analysis Techniques ◽  
Positive Effect ◽  
Awareness Service

The purpose of this study was to determine the effect of taxpayer awareness, service quality, moral obligations, tax sanctions and tax audits of hotel taxpayer compliance in the Regional Revenue Agency of Badung Regency. The number of samples used is 96 hotel taxpayers in the Regional Revenue Agency of Badung Regency. The research instrument used was a questionnaire with data analysis techniques namely multiple linear regression analysis. The sample used was determined by the nonprobability sampling method, namely incidental sampling. Based on the results of this study it was found that variable awareness of taxpayers, service quality, moral obligations, tax sanctions and tax audits had a positive effect on hotel taxpayer compliance in the Regional Revenue Agency of Badung Regency. That is, the better awareness of taxpayers, service quality, moral obligations, tax sanctions and tax audits will encourage hotel taxpayers to fulfill their tax obligations. Keywords: Awareness, service quality, obligations, taxpayer compliance, tax sanctions.

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.

scholarly journals The Impacts of Tax Examinations, Tax Sanctions and Tax Hostage (Gijzeling) on Taxpayers’ Formal Compliance

Riset ◽  
2019 ◽  
Vol 1 (2) ◽  
pp. 143-152
Author(s):  
Dewi Puspitasari
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Significant Positive Effect ◽  
Positive Effects ◽  
Positive Effect

The purpose of this study is to determine whether there are impacts of tax audits (X1), tax sanctions (X2), and tax holdings (X3), on formal compliance of taxpayers (Y). The population in this study is the taxpayers registered with KPP Cibitung who live in RW 030 Tambun South. The samples consist of 100 taxpayers using an explanatory sampling method. This type of research is quantitative. The data analysis uses multiple linear regression analysis with SPSS version 25.0 program. Based on data analysis, the results of this study indicate that partially tax audits (X1), tax sanctions (X2), and tax hostage (gijzeling) (X3) have a significant positive effect on taxpayers’ formal compliance (Y). Meanwhile simultaneously tax audits (X1), tax sanctions (X2) and tax hostage (gijzeling) (X3) have significant positive effects on taxpayers’ formal compliance of (Y), with an Adjusted R Square value of 0.444 or 44.4%.

scholarly journals ANALISIS PENYIMPANGAN DALAM PELAKSANAAN PROSEDUR PEMBERIAN KREDIT DAN PENERAPAN KEBIJAKAN PEMERINTAH TERHADAP PIUTANG TAK TERTAGIH (PADA PT. BPR PRIMA MULIA ANUGRAH CABANG PADANG)

2018 ◽  
Author(s):  
Tia Yunita Sari ◽  
Renil Septiano
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Government Policy ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Government Policies ◽  
Significant Positive Effect ◽  
Analysis Technique ◽  
Positive Effect

The purpose of this study is to empirically test the deviations in the implementation of crediting procedures and the implementation of government policies affect the bad debts. The population in this research is credit customers of PT. BPR Prima Mulia Anugrah Padang Branch with Samples of 63 people using Slovin formula. Required data is obtained through questionnaires. Data analysis technique used is with Multiple Linear Regression Analysis. The result of the research shows that the irregularities in the implementation of crediting procedures has a significant positive effect on bad debts, the implementation of government policy has a significant positive effect on bad debts, the irregularities in the implementation of lending procedures and the implementation of government policies have a significant positive effect simultaneously on bad debts.

scholarly journals Pengaruh Partisipasi Anggaran, Penekanan Anggaran, Dan Rencana Kompensasi Terhadap Senjangan Anggaran

2018 ◽  
pp. 775
Author(s):  
I Made Sutanaya ◽  
Maria M. Ratna Sari
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Budgetary Slack ◽  
Compensation Plans ◽  
Analysis Technique ◽  
Compensation Plan

This study aims to determine the effect of budget participation, budget emphasis and compensation plan on budgetary slack at 4 star Hotel in Badung regency. This research was conducted on 62 Four Star Hotel spread in Badung regency. The sample used in this research is 47 respondents by using purposive sampling method. Data analysis technique used multiple linear regression analysis. The results of this study indicate that budget participation, budget presses dand compensation plans has are positive and significant influence on budget slack. This suggests that increased participation in budgetig, budget presses and compensations will tend to increase the occurrence of budgetary slack.

scholarly journals Pengaruh Kesadaran, Kualitas Pelayanan, Pengetahuan Perpajakan, Dan Sanksi Perpajakan Pada Kepatuhan Wajib Pajak Reklame

2019 ◽  
pp. 748
Author(s):  
Mirah Permatasari ◽  
Ni Ketut Lely Aryani M
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Service Quality ◽  
Public Awareness ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Tax Revenue ◽  
Sampling Techniques ◽  
Analysis Technique ◽  
Awareness Service

Public awareness to comply with taxation obligations  play an important role in tax revenue revenue. This study is intended to determine whether taxpayer awareness, service quality, tax knowledge, and perceptions of tax sanctions have an effect on advertisement taxpayer compliance in the Regional Revenue Board of Badung Regency.. The method of determining the sample in this study using incidental sampling techniques with the number of respondents as many as 54 taxpayers. The data analysis technique used is multiple linear regression analysis. The effect of taxpayer awareness, service quality, tax knowledge and perceptions about tax sanctions on advertisement tax compulsory compliance of 98.3%. The effect of taxpayer awareness on advertisement taxpayer compliance is 1%. The effect of service quality on advertisement taxpayer compliance is 2.2%. Knowledge of taxation on advertisement taxpayer compliance is 4.8%. The influence of taxpayer perceptions about tax sanctions on advertisement taxpayer compliance is 92% . Keywords: Taxpayer Compliance, Taxpayer Awareness, Service Quality, Tax Knowledge, Taxpayer Perception About Tax Sanctions.

scholarly journals The Effect of Applying e-SPT, e-invoicing, and e-Filing Against Taxpayer Compliance at the East Denpasar Pratama Tax Service Office

2020 ◽  
Vol 7 (3) ◽  
pp. 156-167
Author(s):  
I Made Dwi Adnyana ◽  
Anik Yuesti
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Reporting System ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Analysis Technique ◽  
Tax Returns ◽  
Positive Effect

Application of the reporting system using e-SPT, e-Invoice, and e-Filing can facilitate taxpayers to report their tax returns 24 hours for 7 days. This means that taxpayers can report their tax returns even on holidays. The purpose of this study was to examine and obtain empirical evidence of the influence of the application of e-SPT, the application of e-Invoicing, and the application of e-Filing to taxpayer compliance at the East Denpasar Pratama Tax Office in 2018. The samples used in this study were 100 obtained based on sampling technique incidental, which is a technique of determining samples based on chance, i.e. anyone who accidentally met with the researcher can be used as a sample if it is deemed that the person met by chance is suitable as a source of data. Data collection techniques used were questionnaires. The data analysis technique used in this study is the multiple linear regression analysis. The results of this study indicate that the application of e-SPT, application of e-Invoicing, and application of e-Filing positive effect on taxpayer compliance, at the East Denpasar Pratama Tax Office.

scholarly journals Pengaruh Kesadaran, Kualitas Pelayanan, Dan Pemeriksaan Pada Kepatuhan Wajib Pajak Bermotor Di Kabupaten Gianyar

2019 ◽  
Vol 28 (2) ◽  
pp. 1494
Author(s):  
Ni Putu Krismayanti ◽  
Ni Ketut Lely Aryani Merkusiwati
Keyword(s):  
Data Analysis ◽  
Service Quality ◽  
Sampling Method ◽  
Motor Vehicle ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Significant Positive Effect ◽  
Analysis Technique ◽  
Tax Audit ◽  
Positive Effect

The purpose of this research was to obtain empirical evidence from the influence of taxpayer awareness, tax service quality and tax audit on motor vehicle taxpayer compliance in Gianyar Regency. This research was conducted in Gianyar Regency. The population in this study were all Motor Vehicle taxpayers scattered in Gianyar Regency. The number of samples in this study were 100 respondents using the sampling method was accidental sampling. Data collection is done using a questionnaire. The data analysis technique used is multiple linear regression analysis. Based on the results of data analysis, it can be seen that, taxpayer awareness, tax service quality and tax audit have a significant positive effect on motor vehicle taxpayer compliance in Gianyar Regency. Keywords: Compliance, awareness, service quality, examination.

scholarly journals PENGARUH KUALITAS PRODUK, HARGA, DAN PROMOSI TERHADAP LOYALITAS PELANGGAN

2019 ◽  
Vol 8 (11) ◽  
pp. 6762
Author(s):  
Daniel I Nyoman Renatha Cardia ◽  
I Wayan Santika ◽  
Ni Nyoman Rsi Respati
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Product Quality ◽  
Customer Loyalty ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Analysis Techniques ◽  
Analysis Technique

The purpose of this study is to examine the effect of product quality, price, and promotion on customer loyalty on Smartfren prepaid card users in Denpasar City. This research was conducted in Denpasar City by using a sample size of 100 people with a probability sampling method. Data collection was obtained by the results of questionnaires using a scale as measured by a Likert scale. The data analysis technique used in this study is multiple linear regression analysis techniques. The results of the study proposed that product quality has a positive and significant effect on customer loyalty in Smartfren prepaid card users, prices have a positive and significant effect on customer loyalty, and promotion has a positive and significant effect on customer loyalty on Smartfren prepaid card users in Denpasar City. Keywords: product quality, price, promotion, customer loyalty    

scholarly journals Pengaruh Efektivitas Penggunaan SIA, Pelatihan SIA, dan LOC Internal Pada Kinerja Karyawan LPD Kota Denpasar

2019 ◽  
pp. 2100
Author(s):  
Ni Made Sri Pawitri ◽  
Made Yenni Latrini
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Sampling Method ◽  
Employee Performance ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Analysis Technique ◽  
Positive Effect

Determination of the sample in this study using a sampling technique with nonprobability sampling method, especially the purposive sampling method. This research was conducted on all LPDs in Denpasar City. The number of samples taken were 35 LPDs with 105 observations. Data collection is done by questionnaire instrument. The results of this questionnaire were measured using a Likert scale. The data analysis technique used is multiple linear regression analysis. Based on the results of the study, it is known that the effectiveness variables of the use of SIA, SIA training, and internal LOC have a positive effect on the performance of LPD employees in Denpasar City. This shows that the use of SIA that is more effective, routine in conducting training accompanied by confidence in individual users will provide convenience and benefits for employees who have an influence on improving the performance of LPD employees in Denpasar City. Keywords: Effectiveness of the use of SIA, SIA training, Internal LOC, employee performance

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