scholarly journals Pengetahuan Perpajakan, Sanksi Pajak Kesadaran Wajib Pajak dan Kepatuhan WPOP Sektor UMKM

2020 ◽  
Vol 31 (4) ◽  
Author(s):  
Ni Luh Gede Santhi Kartikasari ◽  
I Ketut Yadnyana
Keyword(s):  
Sampling Method ◽  
Time Budget ◽  
Linear Regression Analysis ◽  
Tax Compliance ◽  
Multiple Linear Regression Analysis ◽  
Pressure Management ◽  
Dysfunctional Behavior ◽  
Analysis Technique ◽  
Time Budget Pressure ◽  
Positive Effect

The purpose of this study was to examine the effect of tax knowledge, tax sanctions, and awareness of taxpayers on MSME sector taxpayer compliance. A total of 98 individual taxpayers of the MSME sector were selected as respondents using the Slovin formula. The sampling method in this study is accidental sampling and the data analysis technique of this study uses multiple linear regression analysis. The results of this study indicate that tax knowledge, tax sanctions and awareness of taxpayers have a positive effect on tax compliance of SMEs. Keywords: Time Budget Pressure; Pressure Management; Locus of Control; Dysfunctional Behavior; Auditor Performance.

scholarly journals Pengaruh Tekanan Anggaran Waktu, Tekanan Ketaatan, dan Pengalaman Auditor Terhadap Audit Judgment (Studi Pada Kantor Akuntan Publik Provinsi Daerah Istimewa Yogyakarta)

2020 ◽  
Vol 1 (1) ◽  
Author(s):  
Tiar Rizky Abdillah ◽  
Edi Joko Setyadi ◽  
Suryo Budi Santoso ◽  
Rina Mudjiyanti
Keyword(s):  
Sampling Method ◽  
Time Budget ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Public Accounting ◽  
Accounting Firm ◽  
Audit Judgment ◽  
Analysis Technique ◽  
Time Budget Pressure ◽  
Positive Effect

This study aims to examine the effect of time budget pressure, obedience pressure, and auditor experience on audit judgment to auditors in Public Accounting Firm of Yogyakarta as partially. The population are the auditors who works at Public Accounting Firm of Yogyakarta. Sampling method in this research using purposive sampling with criterion of senior auditor and junior auditor. Data analysis technique used is multiple linear regression analysis method with significant level (α) 0.05. The questionnaire used in this study was 35 out of 38 questionnaires. The results of this study indicate that the time budget pressure negatively affect on audit judgment,while the obedience pressure and auditor experience have a significant positive effect on audit judgment.

scholarly journals Pengaruh Profesionalisme Dan Time Budget Pressure Pada Kinerja Auditor Dengan Motivasi Auditor Sebagai Variabel Pemoderasi

2019 ◽  
pp. 821
Author(s):  
Made Irna Wikanadi ◽  
Ketut Alit Suardana
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Time Budget ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Analysis Technique ◽  
Negative Effect ◽  
Time Budget Pressure ◽  
Positive Effect

This research was conducted at the BPKP Representative of Bali Province. The sample in this study were all auditors with a total auditor number of 74 people. The number of research samples used was 51 respondents, with a saturated sampling method. The data collection method used was using a questionnaire that was distributed directly to the auditors who worked in BPKP Representatives of Bali Province. The data analysis technique used is multiple linear regression analysis and Moderated Regression Analysis (MRA). Based on the results of multiple linear regression analysis found that professionalism has a positive effect on auditor performance and time budget pressure has a negative effect on auditor performance. Based on the regression moderation results that auditor motivation increases the influence of professionalism and time budget pressure on auditor performance. Keywords: professionalism, time budget pressure, auditor motivation, auditor performance

scholarly journals Pengaruh Time Budget Pressure, Komitmen Organisasi,Pemahaman Good Governance dan Kompleksitas Tugas Pada Kinerja Auditor

2019 ◽  
Vol 28 (2) ◽  
pp. 1059
Author(s):  
Ni Ketut Ari Susanti ◽  
I Ketut Sujana
Keyword(s):  
Organizational Commitment ◽  
Time Pressure ◽  
Good Governance ◽  
Task Complexity ◽  
Time Budget ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Analysis Technique ◽  
Time Budget Pressure ◽  
Positive Effect

This study aims to examine the effect of time budget pressure, organizational commitment, understanding of good governance and complexity of tasks on auditor performance. This research was conducted at the BPKP Representative of Bali Province. The number of samples taken was 55 respondents using the saturated sampling method. Data collection was carried out using a research questionnaire. The data analysis technique used is multiple linear regression analysis. Based on the results of the analysis, it was found that budget time pressure and task complexity negatively affected auditor performance. This shows that the higher the time budget pressure and the complexity of the task causes the auditor's performance to be lower. While organizational commitment and understanding of good governance have a positive effect on auditor performance. This shows that the higher organizational commitment and understanding of good governance lead to higher auditor performance.Keywords: Performance, time budget, commitment, good governance, complexity.

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 Analisis Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Dalam Membayar Pajak Bumi Dan Bangunan

2020 ◽  
Vol 21 (01) ◽  
Author(s):  
Yuwita Ariessa Pravasanti
Keyword(s):  
Quantitative Research ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Tax Compliance ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Significant Positive Effect ◽  
Factors Affecting ◽  
Positive Effect ◽  
Selection Of

This study aims to examine analysis of factors affecting on taxpayer compliance. This type of research includes quantitative research using primary data obtained directly by respondents using a questionnaire. The population in this study were all land and building taxpayers in Tawengan Village. The method used in the selection of samples is purposive sampling method using solvin formula and set samples based on criteria determined by researchers. Respondents in this study were 138 respondents. Based on the results of processing primary data (questionnaires) with multiple linear regression analysis methods, F test and t test known variables of taxation socialization, understanding taxation procedures, awareness of taxpayers and tax sanctions simultaneously significantly influence taxpayer compliance. Partially, this study shows that tax socialization and tax sanctions have a significant positive effect on tax compliance. While understanding taxation procedures and awareness of taxpayers does not have a significant influence on taxpayer compliance in paying land and building taxes

scholarly journals Pengaruh Pengetahuan Wajib Pajak, Kesadaran Wajib Pajak, dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor

2021 ◽  
Vol 15 (2) ◽  
pp. 143-154
Author(s):  
Utami Widya Karlina ◽  
Mukhlizul Hamdi Ethika
Keyword(s):  
Regression Analysis ◽  
Statistical Analysis ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Tax Compliance ◽  
Multiple Linear Regression Analysis ◽  
Test Results ◽  
Validity And Reliability ◽  
Positive Effect ◽  
Descriptive Statistical Analysis

This study aims to prove the effect of knowledge, awareness and tax sanctions on vehicle taxpayer compliance in  Kabupaten Kerinci and Sungai Penuh City. Respondents who participated in this study were 100 respondents and the samples were taken using accidental sampling method. The data was collected using a questionnaire and the data was tested using descriptive statistical analysis, validity and reliability tests, classical assumption tests and multiple linear regression analysis. The test results show that knowledge and awareness of taxpayers have a positive effect on tax compliance, while tax sanctions have no effect on  vehicle taxpayer compliance.

scholarly journals Pengaruh Time Budget Pressure, Management Pressure, Locus of Control, dan Perilaku Disfungsional

2020 ◽  
Vol 30 (4) ◽  
pp. 968
Author(s):  
Mulya Tantra Gunadi ◽  
Ketut Muliartha
Keyword(s):  
Locus Of Control ◽  
Performance Management ◽  
Time Budget ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Total Sample ◽  
Pressure Management ◽  
Dysfunctional Behavior ◽  
Negative Effect ◽  
Time Budget Pressure

The purpose of this study was to determine the effect of Time Budget Pressure, Management Pressure, Locus of Control, and Dysfunctional Behavior on Auditor Performance in KAP in Denpasar. This study uses multiple linear regression analysis techniques. The sampling technique used in this study is the saturation sample technique and the total sample obtained is 36 auditor samples in 10 public accounting firms. The results of the study show that time budget pressure has a negative effect on auditor performance, management pressure has a negative effect on auditor performance, and dysfunctional behavior has a negative effect on auditor performance, whereas, locus of control has a positive effect on auditor performance. This shows the increasing time budget pressure, management pressure, and dysfunctional behavior, the auditor's performance will decrease, while the increasing locus of control will increase the auditor's performance. Keywords: Time Budget Pressure; Pressure Management; Locus of Control; Dysfunctional Behavior; Auditor Performance.

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 Effect of Liquidity, Productivity and Firm Size on Bond Ranking

2021 ◽  
Vol 2 (2) ◽  
pp. 79-87
Author(s):  
Suharmadi SUHARMADI ◽  
Suripto SURIPTO
Keyword(s):  
Firm Size ◽  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Bond Ratings ◽  
Analysis Technique ◽  
Asset Turnover ◽  
Positive Effect ◽  
Productivity Variable

The purpose of this research was to analyze the effect of liquidity, productivity and firm size on bond ratings on non financial companies in ranked PT PEFINDO and listed on the Indonesia Stock Exchange in the period 2016-2019. The sampling method used was purposive sampling method in order to obtain 31 non financial companies with a total research of 93 samples. The data analysis technique used in this research is multiple linear regression analysis with IBM SPSS version 25 software. The results of this research indicate that the liquidity variable which is proxied by current ratio has no significant effect on bond ratings. While the productivity variable which is proxied by total asset turnover and firm size which is proxied by natural log total assets has a significant positive effect on bond ratings.

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

2019 ◽  
Vol 29 (2) ◽  
pp. 630
Author(s):  
Laila Susanti ◽  
Putu Ery Setiawan
Keyword(s):  
Service Quality ◽  
Sampling Method ◽  
Motor Vehicle ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
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.

Sign in / Sign up

Export Citation Format

Share Document