scholarly journals Kondisi Keuangan, Kualitas Pelayanan, Sanksi Perpajakan, Kesadaran dan Kepatuhan Wajib Pajak Kendaraan Bermotor

2021 ◽  
Vol 31 (7) ◽  
pp. 1615
Author(s):  
Ida Bagus Alit Surya Dharma ◽  
Ida Bagus Putra Astika
Keyword(s):  
Linear Regression ◽  
Service Quality ◽  
Multiple Linear Regression ◽  
Empirical Evidence ◽  
Sampling Method ◽  
Motor Vehicle ◽  
Primary Data ◽  
Financial Condition ◽  
Financial Conditions ◽  
Positive Effect

This study aims to obtain empirical evidence of the influence of the taxpayer's financial conditions, service quality, taxation sanctions, and taxpayer awareness on motor vehicle taxpayer compliance. This study uses primary data. Samples were taken using accidental sampling method and this research was conducted at the Bali Provincial Revenue Agency in 2017. The number of respondents was 100 taxpayers. Data was collected using questionnaires and analyzed using multiple linear regression. Based on the results of the analysis, the results obtained that the financial condition of the taxpayer, service quality, taxation sanctions, and taxpayer awareness have a positive effect on motor vehicle taxpayer compliance at the Bali Provincial Revenue Agency. Keywords: Taxpayer's Financial Condition, Service Quality; Taxation Sanction; Taxpayer Awareness; Mandatory Vehicle Compliance.

Pengaruh Program E-Samsat terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Dengan Kepuasan Kualitas Pelayanan Sebagai Variabel Intervening (Studi Kasus Samsat Daerah Istimewa Yogyakarta)

2020 ◽  
Vol 15 (2) ◽  
Author(s):  
Dewi Kusuma Wardani
Keyword(s):  
Data Analysis ◽  
Service Quality ◽  
Path Analysis ◽  
Sampling Method ◽  
Motor Vehicle ◽  
Primary Data ◽  
Significant Positive Effect ◽  
Analysis Techniques ◽  
Positive Effect ◽  
Special Region

The purpose of this research is to know, the influence of e-samsat program to the satisfaction of service quality, the influence of the satisfaction of service quality to the compliance of motor vehicle taxpayer, the influence of e-samsat program to the compliance of the motor vehicle taxpayers, and to know the effect of e-samsat program on compulsory compliance motor vehicle tax through satisfaction of service quality as intervening variable in Special Region of Yogyakarta. We use primary data. The sample of research is 75 taxpayers but the sample that can be processed only 74.The sampling method used is purposive sampling. Data analysis techniques used path analysis, t test, F test, and R2 test. Based on result of research by using path analysis that, e-samsat program have a significant positive effect to service quality satisfaction, service quality satisfaction has a significant positive effect to vehicle taxpayer compliance, e-samsat program has a significant positive effect on vehicle taxpayer compliance and program e-samsat has a significant positive effect on the compliance of motor vehicle taxpayers through the satisfaction of service quality.Keywords: e-samsat program, service quality satisfaction, and taxpayer compliance

scholarly journals THE EFFECT OF SERVICE QUALITY OF ELECTRONIC TAXING SYSTEM AND TAX EMPLOYEE COMPETENCE ON TAXPAYER SATISFACTION

2019 ◽  
Vol 7 (2) ◽  
pp. 87-100
Author(s):  
Tri Wulanjayanti ◽  
Darman Usman
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Service Quality ◽  
Multiple Linear Regression ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Positive Effect

This study aims to test the effect of service quality of electronic taxing system and tax employee competence on taxpayer satisfaction. The variables on this study was measured by using questionnaire. The sample of this study is personal Taxpayer who is running business activities and is registered at the Primary Tax Office of Bengkulu. The data used in this study is primary data. The hypothesis of the study is tested by using Multiple Linear Regression Analysis with the assistance of SPSS. The result of this study revealed that the service quality of electronic taxing system and tax employee competence had positive effect on the taxpayer satisfaction.Key Words: Service Quality of Electronic Taxing System, Tax Employee Competence, and Taxpayer Satisfaction.

scholarly journals Personal culture dan integritas, mana yang lebih penting untuk mengurangi kecurangan akuntansi?

2021 ◽  
Vol 3 (1) ◽  
pp. 23-33
Author(s):  
Vidya Vitta Adhivinna ◽  
Irma Aprilia
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Empirical Evidence ◽  
Internal Control ◽  
Sampling Method ◽  
Control Individual ◽  
Accounting Fraud ◽  
Negative Effect ◽  
Positive Effect

ABSTRACT: The research aimed to get empirical evidence the influence of internal control, individual morality, personal culture and integrity on accounting fraud at the OPD of Kulon Progo Regency. The sample used was 69 respondent with puropsive sampling method. The data were analized with multiple linear regression. The results of this reserch show that the personal culture has a positive effect on the accounting fraud and  integrity has a negative effect on the accounting fraud, while internal control and has no effect on the accounting fraud.  

scholarly journals ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR

2020 ◽  
Vol 19 (1) ◽  
pp. 130-142
Author(s):  
Zakaria Anshori
Keyword(s):  
Information Technology ◽  
Linear Regression ◽  
Service Quality ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Motor Vehicle ◽  
Survey Method ◽  
Independent Variables ◽  
Special Services

This study aims to analyze the influence of tax service quality variables, special services, sanctions and the use of information technology on motor vehicle taxpayer compliance in the Joint Office of Lamongan Regency. The independent variables in this study are the quality of tax services, tax authorities, tax sanctions, and the use of information technology. The dependent variable is taxpayer compliance. The research uses survey method by giving questionnaires to taxpayer registered in the office along with Samsat District Lamongan sample determination was done by accidental sampling method and than collected data were analyzed by multiple linear regression. The number of samples in this study were 110 respondents. The results of this study indicate and simultaneously that the quality of tax service, tax service, tax sanctions, utilization of information technology significant effect on taxpayer compliance.

PENGARUH KUALITAS PRODUK DAN KUALITAS LAYANAN TERHADAP LOYALITAS PELANGGAN PT. GLOBAL SHINSEI INDONESIA

2016 ◽  
Vol 4 (3) ◽  
Author(s):  
Ismail Razak ◽  
Ryan Ichwanto
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Service Quality ◽  
Multiple Linear Regression ◽  
Product Quality ◽  
Sampling Method ◽  
Secondary Data ◽  
Primary Data ◽  
Analysis Method ◽  
Simple Linear Regression

The aim of this study was to analize the influence of product quality and service quality on customers loyalty. Secondary data was obtained from PT. Global Shinsei Indonesia, while primary data was obtained from customers of PT. Global Shinsei Indonesia, Tbk through admission filling of questionnaire by using scale of Likert. In this study, accident sampling method was used and data analysis method was simple linear regression and multiple linear regression. The results of this study indicated that product quality no significant and service quality significant influenced the customers loyalty. The conclution of this study is that service quality was dominant than the product quality in influencing customers loyalty

scholarly journals Pengaruh Audit Tenure dan Kompleksitas Operasi Terhadap Audit Delay Perusahaan Pertambangan di BEI Tahun 2013-2016

2018 ◽  
pp. 1964
Author(s):  
Cokorda Istri Eka Pratiwi ◽  
I Dewa Nyoman Wiratmaja
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Empirical Evidence ◽  
Sampling Method ◽  
Stock Exchange ◽  
Mining Company ◽  
Analysis Technique ◽  
Positive Effect

Delay in publish report finance audits can be a serious problem for company that goes public in Indonesia Stock Exchange. Therefore, it is necessary to conduct a research studying about determination of factors that might affect audit delay. The purpose of this study is to obtain empirical evidence about the effect of tenure audit and complexity operation on audit delay. This research was conducted at a mining company listed on Indonesia Stock Exchange with period of research in year 2013-2016. The method of determining the sample in this study using purposive sampling method with the number of samples 104 samples for 2013-2016 periods. Data analysis technique applied in this research is multiple linear regression. Results research this showed that audit tenure has no effect on audit delay, while complexity operation has a positive effect on audit delay. Keywords: audit delay, tenure audit, complexity operation  

scholarly journals PENGARUH KUALITAS LAYANAN, KESADARAN PAJAK, PEMERIKSAAN PAJAK, PENGETAHUAN PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI KECAMATAN DELANGGU

2020 ◽  
Vol 16 (2) ◽  
pp. 50-56
Author(s):  
Adi Hartopo ◽  
Endang Masitoh ◽  
Purnama Siddi
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Service Quality ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Motor Vehicle ◽  
Sampling Technique ◽  
Analysis Techniques ◽  
Source Data ◽  
Data Source

This study aims to determine the effect of service quality, tax awareness, tax audits, tax knowledge, and tax sanctions on tax payer compliance. The population in this study are private motor vehicle taxpayers registered in SAMSAT in Delanggu sub-district. The sample in this study is the motor vehicle taxpayer who is domiciled in the Delanggu sub-district. The sampling technique in the study is the accidental sampling method, which is a method based on coincidence that anyone who is subject to PKB accidentally encountered by the researcher can be sampled if the PKB mandatory that happens to be encountered is assessed right as a data source. Data analysis techniques in this study used multiple linear regression. This study found that the compliance of individual taxpayers was influenced by tax awareness, tax audits, tax knowledge. Meanwhile, service quality and tax sanctions do not affect the compliance of motor vehicle taxpayers in Delanggu sub-district.

scholarly journals Compliance Predictors Are Mandatory Vehicle Tax

2022 ◽  
Vol 1 (1) ◽  
pp. 7-14
Author(s):  
Ni Kadek Putri HANDAYANI ◽  
Ni Nengah Seri Ekayani EKAYANI ◽  
Putu Gede Wisnu Permana KAWISANA
Keyword(s):  
Linear Regression ◽  
Service Quality ◽  
Multiple Linear Regression ◽  
Regression Models ◽  
Motor Vehicle ◽  
Secondary Data ◽  
Linear Regression Models ◽  
Data Source ◽  
Positive Effect ◽  
Multiple Linear Regression Models

The purpose of this study was to determine the predictors of motor vehicle taxpayer compliance. The population in this study were taxpayers registered at the Samsat Bersama Tabanan Office. The number of samples used in this study amounted to 100 respondents calculated based on the Slovin formula with the method of determining the sample accindental sampling and tested using multiple linear regression models with the help of SPSS 24. The data used are primary and secondary data obtained or collected by researchers directly from the data source. To obtain data in this study was carried out through questionnaires distributed to taxpayers at the Samsat Bersama Tabanan Office. The results showed that the variables of Taxpayer Awareness, Tax Sanctions, Tax Knowledge, Service Quality, Tax Socialization and the Drive Thru Samsat System had a positive effect on motor vehicle taxpayer compliance at the Samsat Joint Tabanan Office.

PENGARUH KUALITAS PRODUK DAN KUALITAS LAYANAN TERHADAP KEPUASAN PELANGGAN

2017 ◽  
Vol 5 (3) ◽  
Author(s):  
Ismail Razak, SE., MS. ◽  
Nirmala Putri Sari
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Customer Satisfaction ◽  
Service Quality ◽  
Product Quality ◽  
Sampling Method ◽  
Primary Data ◽  
Analysis Method ◽  
Simple Linear Regression ◽  
The City

The aim of this study was to analize the effects of product quality and service quality on the customer satisfaction. This study took place in the City of Bekasi and objects in this study are all customer who use the Matrass GM-9000. Primary data was obtained from customers of Matrass GM-9000 in Bekasi City through admission filling of questionnaire by using scale of Likert. The respondent of this study was chosen through accidental sampling method, and data analysis method was simple linear regression and multiple linear regression. The results of this study indicated that product quality and service quality positively and significant influenced the customer satisfaction

PENGARUH KUALITAS LAYANAN DAN NILAI PELANGGAN TERHADAP KEPUASAN PELANGGAN

2018 ◽  
Vol 6 (2) ◽  
Author(s):  
Ismail Razak, SE., MS. ◽  
Silviana Fadilla Prasevie
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Service Quality ◽  
Multiple Linear Regression ◽  
Customer Value ◽  
Sampling Method ◽  
Analysis Method ◽  
Simple Linear Regression ◽  
Central Java ◽  
Data Analysis Method

The purpose of this study was to analize the impacts of service quality and customer value on the satisfaction of customers. Questionnaires are used to collect data from Boks Café customer in Bumiayu, Kabupaten Brebes, Central java by using scale of Likert. In this study, accident sampling method was used and data analysis method was simple linear regression and multiple linear regression. The results of this study indicated that service quality and customer value positively and significant influenced the satisfaction of customers. The conclution of this study is that customer value was dominant than service quality in influencing the satisfaction of customers

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