scholarly journals Kinerja Pengawas Lembaga Perkreditan Desa dan Faktor yang Mempengaruhinya Dimoderasi Budaya Tri Hita Karana

2021 ◽  
Vol 31 (4) ◽  
Author(s):  
I Gst Ayu Eka Damayanthi ◽  
Ni K. Lely Aryani Merkusiwati
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Data Collection ◽  
Multiple Linear Regression ◽  
Accounting Information ◽  
Black Culture ◽  
Collection Method ◽  
Accounting Information Systems ◽  
Analysis Technique ◽  
Positive Effect

This research was conducted by considering the inconsistency of research results regarding the influence of independence, professionalism and accounting information systems on the performance of the Supervisory Body as the internal controller of the LPD by moderating the organizational culture of Tri Hita Karana. The sample in this study amounted to 35 LPDs in Denpasar City. The data collection method used was a questionnaire. The data analysis technique used in testing the hypothesis of this study is multiple linear regression. The results of this study are that independence has a positive effect on the performance of LPD supervisors, professionalism and SIA have no effect on supervisor performance, the Tri Hita Karana culture is able to moderate and strengthen the influence of independence. on LPD staffing performance, and tri-black culture because it has not been able to moderate the influence of professionalism and BSM on the performance of LPD supervisors in Denpasar City. Keywords: LPD Supervisory Body Performance; Independence; Professionalism; SIA; Tri Hita Karana Culture.

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 Pengaruh Pengalaman, Kompetensi, Independensi dan Fee Audit pada Kualitas Audit

2020 ◽  
Vol 30 (5) ◽  
pp. 1208
Author(s):  
I Putu Sisna Armawan ◽  
I Dewa Nyoman Wiratmaja
Keyword(s):  
Linear Regression ◽  
Data Collection ◽  
Multiple Linear Regression ◽  
Audit Quality ◽  
Audit Fees ◽  
Sampling Techniques ◽  
Collection Method ◽  
Analysis Technique ◽  
Positive Effect ◽  
Public Accountant

The research aims to obtain empirical evidence of the effect of experience, competence, independence, and audit fees on audit quality. This research was conducted at a Public Accountant Office in Bali registered in IAPI (Institut Akuntan Publik Indonesia) 2019. The method of determining the sample uses non-probability sampling techniques. The number of samples in this study were 48 auditors. The data collection method uses a questionnaire. The analysis technique used is multiple linear regression. The results showed that experience, competence, independence and audit fees had a positive effect on audit quality. Keywords: Experience; Competence; Independence; Audit Fees; Audit Quality.

scholarly journals Religiusitas, Kepercayaan pada Aparat, Tingkat Pendidikan, Pengetahuan Perpajakan dan Kepatuhan Wajib Pajak

2021 ◽  
Vol 31 (1) ◽  
pp. 77
Author(s):  
Priscilla Octavianny ◽  
Makaryanawati Makaryanawati ◽  
Ferby Mutia Edwy
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Data Collection ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Tax Compliance ◽  
Education Level ◽  
Data Analysis Technique ◽  
Analysis Technique ◽  
Positive Effect

The purpose of this study is to determine the effect of religiosity, trust in the apparatus, education level and tax knowledge on Non-Employee Individual Taxpayer compliance. This research was conducted at KPP Pratama, South Malang. The number of samples in this study were 100 respondents with a sampling method using accidental sampling method. Data collection is done through questionnaires. The   data analysis technique used in this research is multiple linear regression. Based on the results of the analysis it can be seen that religiosity, trust in the apparatus, education level and tax knowledge have a positive effect on tax compliance. Keywords: Tax Compliance; Religiosity, Trust in The Apparatus; Education Level; Tax Knowledge.

PENGARUH KESADARAN WAJIB PAJAK, KETEGASAN SANKSI DAN PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK BADAN DI KPP MAKASSAR SELATAN

2019 ◽  
Vol 2 (2) ◽  
pp. 49-58
Author(s):  
Asrini Asrini
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Data Collection ◽  
Multiple Linear Regression ◽  
Significant Positive Effect ◽  
Data Analysis Technique ◽  
Analysis Technique ◽  
Positive Effect

:The purpose of this study was to determine whether awareness of taxpayers, firmness of sanctions, and services of Fiscus has a positive and significant impact on compliance of corporate taxpayers in South Makassar KPP both partially and simultaneously. Data obtained from 100 respondents registered as Corporate Taxpayers at the Makassar South Tax Office. Data collection is done through interviews, questionnaires and observations. The data analysis technique used in this research is multiple linear regression. Based on the results of the analysis it can be seen that the awareness of taxpayers and Fiscus Services has a positive and significant effect while the firmness of sanctions is not a significant positive effect on corporate taxpayers compliance in South Makassar KPP

scholarly journals PENGARUH PEMAHAMAN PERATURAN PAJAK, SANKSI PERPAJAKAN, PEMERIKSAAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (WPOP)

2019 ◽  
Vol 4 (2) ◽  
pp. 595
Author(s):  
Fenty Asterina ◽  
Chessy Septiani
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Problem Formulation ◽  
Primary Data ◽  
Data Analysis Technique ◽  
Analysis Technique ◽  
Positive Effect ◽  
Tax Regulation

This research was made to answer the problem formulation in this study that was to find out whether there were effects of tax regulation understanding, tax sanctions and tax audits on individual taxpayer compliance. With the aim of research was to determine the effect of tax regulations on individual taxpayer compliancein KPP Pratama Palembang SeberangUlu, to determine the effect of tax sanctions on individual taxpayer compliance in KPP Pratama Palembang Seberang Ulu. The variables in this study were tax regulations understanding (X1), taxation sanctions (X2), taxpayer compliance (Y). this type of research was associative and descriptive. The population in this study was 45 UKM Seberang Ulu I. Data that used in this research primary data of questionnaire. The data analysis technique used is multiple linear regression with the help of SPSS version 22.The results of the study showed that taxregulations understanding did not have an effect and was not significant on taxpayer compkiance, while taxation sanctions and tax audits had a positive effect on taxpayer compliance.

scholarly journals PENGARUH LINGKUNGAN KERJA DAN MOTIVASI KERJA TERHADAP KINERJA KARYAWAN BAGIAN RUMAH TANGGA DAN PERBEKALAN UNIVERSITAS SARJANAWIYATA TAMANSISWA YOGYAKARTA

2020 ◽  
Vol 4 (2) ◽  
pp. 68-76
Author(s):  
Bambang Tri Pamungkas
Keyword(s):  
Linear Regression ◽  
Data Collection ◽  
Multiple Linear Regression ◽  
Work Environment ◽  
Work Motivation ◽  
Employee Performance ◽  
Collection Method ◽  
Significance Level ◽  
Analysis Technique ◽  
The University

 This study aims to determine whether there is a partial influence of work environment and motivation on the performance of Sarjanawiyata Tamansiswa Yogyakarta Household Employees. To find out the influence of work environment and work motivation simultaneously on the performance of Sarjanawiyata Tamansiswa Yogyakarta Household Employees.      The nature of this research is correlational. The variables of this study are the work environment and work motivation and employee performance. The population in this study were all Household Employees at the University of Sarjanawiyata Tamansiswa Yogyakarta with a population of 37, a population of less than 100, so that all populations were sampled by the census method. The data collection method uses a questionnaire. The analysis technique used is multiple linear regression with a significance level of 5%.       The results obtained by the work environment has a positive and significant effect on the performance of employees of the Household Section of the Sarjanawiyata Tamansiswa Yogyakarta University. Work motivation has a positive and significant effect on the performance of employees of the Household Section of the Sarjanawiyata Tamansiswa University in Yogyakarta. Employee performance is influenced by the work environment and work motivation by 29.3%, while the remaining 70.7% is influenced by other factors.

scholarly journals Pengaruh Sanksi Administrasi Dan Surat Paksa Terhadap Optimalisasi Pencairan Tunggakan Pajak Pada KPP Pratama Makassar Utara

2019 ◽  
Vol 4 (2) ◽  
pp. 260-277
Author(s):  
Nuramal
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Data Collection ◽  
Multiple Linear Regression ◽  
Secondary Data ◽  
Analysis Method ◽  
Regression Techniques ◽  
Administrative Sanctions ◽  
Tax Payers ◽  
Positive Effect

This study aims to determine the effect of Administrative Sanctions and Forced Letters on Optimizing Disbursement of Tax Arrears at the Pratama Tax Office North Makassar. Data collection uses secondary data obtained from the Pratama Makassar North Tax Service Office. The population is 36 tax payers and the sample is 36. The data analysis method uses multiple linear regression techniques. The results of this study indicate that administrative sanctions show a positive and significant. This means that administrative sanctions have a positive effect on optimizing the disbursement of tax arrears. The forced letter shows positive and significant. This means that forced letters have a positive and significant effect on optimizing the disbursement of tax arrears.

scholarly journals Pengaruh Gaya Hidup dan Citra Merek Terhadap Keputusan Pembelian Smartphone Xiaomi di Kabupaten Buleleng

2021 ◽  
Vol 13 (1) ◽  
pp. 152
Author(s):  
Novia Sriwahyuni ◽  
Ni Luh Wayan Sayang TeIagawathi
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Data Collection ◽  
Multiple Linear Regression ◽  
Brand Image ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Purchasing Decisions ◽  
Analysis Technique

The objective of this research is to analyze the influence of lifestyle and brand image simultaneously and partially on purchasing decisions for Xiaomi smartphones in Buleleng Regency. The research framework used in this research is causal quantitative. The sample used in this research determined through accidental sampling. The number of samples used was 100 respondents. The research instrument used in data collection was a questionnaire and the data analysis technique done by using multiple linear regression analysis. The result of this research are: 1) lifestyle has a positive and significant effect on purchasing decisions for Xiaomi smartphones in Buleleng Regency, 2) Brand image has a positive and significant effect on purchasing decisions for Xiaomi smartphones in Buleleng Regency, and 3) Lifestyle and brand image have a significant effect on purchasing decisions for Xiaomi smartphones in Buleleng Regency.

scholarly journals Pengaruh Biaya Kepatuhan, Pemeriksaan Pajak dan Penerapan E-SPT Terhadap Kepatuhan Wajib Pajak Badan pada KPP Pratama Denpasar Barat

2020 ◽  
Vol 1 (1) ◽  
pp. 50-54
Author(s):  
Joannete Maria Cimpatara De Joman ◽  
Ida I.D.A.M. Manik Sastri ◽  
Luh Kade Datrini
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Data Collection ◽  
Multiple Linear Regression ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
The West ◽  
Compliance Costs ◽  
Analysis Technique

Compliance of taxpayers is the behavior of a taxpayer in carrying out tax obligations and using their rights while still adhering to the applicable tax laws and regulations. The purpose of this study is to understand the effect of compliance costs, tax audits and the application of e-SPT to corporate taxpayer compliance at the West Denpasar KPP. Data collection techniques were carried out with a questionnaire and the number of samples used was 94 respondents. The data analysis technique used is multiple linear regression analysis. 1) Compliance costs have a negative and not significant effect on taxpayer compliance, this is evidenced by the tcount obtained by the compliance fee of -1.525 with Sig. = 0.131> 0.05. 2) Examination of tax has a negative and significant effect on compliance of taxpayers as evidenced by the t-value obtained by the compliance fee of -2,567 with Sig. = 0.012

scholarly journals Pengaruh Promosi dan Kualitas Pelayanan terhadap Kepuasan Pelanggan Grab di Kota Denpasar

Widya Amrita ◽  
2021 ◽  
Vol 1 (1) ◽  
pp. 290-302
Author(s):  
Dewa Gede Wahyu Santosa ◽  
Ida Ayu Mashyuni
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Data Collection ◽  
Customer Satisfaction ◽  
Service Quality ◽  
Multiple Linear Regression ◽  
Test Results ◽  
Analysis Technique ◽  
Product Service ◽  
The City

Customer satisfaction is a feeling of pleasure or satisfaction from customers that arise after using or consuming a product / service. The purpose of this study is to determine how promotion and quality influence Grab customer satisfaction in Denpasar City partially and simultaneously. This research was conducted in the city of Denpasar. The number of samples taken was 100 respondents. Data collection techniques are observation, interviews, documentation, literature and questionnaires. The data analysis technique used is multiple linear regression. The test results show that the effect of promotion and service quality on Grab service satisfaction in Denpasar City is partially and simultaneously significant.

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