scholarly journals Modernisasi Perpajakan terhadap Kepatuhan Wajib Pajak Orang Pribadi dengan Pemahaman Internet sebagai Variabel Pemoderasi

2021 ◽  
Vol 31 (7) ◽  
pp. 1644
Author(s):  
Ni Kadek Indah Amiliasari ◽  
Putu Ery Setiawan
Keyword(s):  
Information Technology ◽  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Sampling Technique ◽  
Analysis Technique ◽  
Regression Test ◽  
Taxation System ◽  
Positive Effect

E-system is a modernization of taxation system that uses information technology that makes it easier for taxpayers to report and pay their taxes. E-system consists of e-registration, e-SPT, e-filing, and e-billing This study aims to determine the effect of e-registration, e-SPT, e-filing, and e-billing on the compliance of individual taxpayers with internet understanding as moderating variable. Determination of the number of samples using incidental sampling technique. Linear regression test and Moderated Regression Analysis (MRA) are the data analysis technique used. The results showed that e-registration, e-SPT, e-filing, and e-billing has a positive effect on the compliance of individual taxpayers meanwhile e-registration, e-SPT, e-filing, and e-billing was not moderated by internet understanding on the compliance of individual taxpayers. Keywords: E-registration; E-SPT; E-filing; E-billing; Taxpayer Compliance; Internet Understanding.

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 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

scholarly journals ANALISIS PENGARUH RASIO BOPO, LOAN TO DEPOSIT RATIO, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia)

2021 ◽  
Vol 5 (1) ◽  
pp. 106-117
Author(s):  
Rizqi Nugraheni Utami
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Firm Value ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Operating Income ◽  
Analysis Technique ◽  
Negative Effect ◽  
Positive Effect

The value of the company is one of the considerations of investors before deciding to provide funds to the company. This study aims to determine the effect of the ratio of Operating Expenses on Operating Income (BOPO), Loan to Deposit Ratio (LDR), and profitability on firm value. The population of this study are banking companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. The sample companies in this study amounted to 34 banking companies and the determination of the sample used purposive sampling technique. This study uses a quantitative approach. The data analysis technique used is multiple regression analysis which was previously tested with the classical assumption test. The data was processed using SPSS 25. The results of this study indicate that, (1) BOPO has a negative effect on firm value, this is indicated by a significant value of 0.005 which means it is smaller than = 0.05 with a coefficient value of -0.117. (2) LDR has a positive effect on firm value, this is indicated by a significant value of 0.003 which means it is smaller than = 0.05 with a coefficient value of 0.524. (3) profitability has a positive effect on firm value, this is indicated by a significant value of 0.014 which means it is smaller than = 0.05 with a coefficient value of 0.206.

scholarly journals Pengaruh Sikap dan Motivasi terhadap Minat Mahasiswa untuk Mengikuti Pendidikan Profesi Akuntan (PPAk)

2019 ◽  
pp. 1678
Author(s):  
Ni Made Anita Dewi Natami ◽  
Ketut Muliartha
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Economic Motivation ◽  
Analysis Technique ◽  
Regular Students ◽  
Positive Effect

Knowing the influence of attitudes, quality motivation, and economic motivation on students' interest in joining PPAk is the purpose of this study. The research location is the Faculty of Economics and Business (FEB), Udayana University. The study sample consisted of 170 2015 class students majoring in accounting, of which 87 were regular students and 83 were non-regular students. The sampling technique used was purposive sampling using solvin formula. The data collection used is using questionnaires. Multiple linear regression analysis is the data analysis technique that used in this study. The results of data analysis found that attitudes, quality motivation, and economic motivation had a positive effect on students' interest in joining PPAk.Keywords: Attitudes; Quality Motivation; Economic Motivation; Interest in Following PPAk

Peranan Ketua Pengurus dan Manajer Dalam Penyusunan dan Penerapan Laporan Keuangan Berbasis SAK ETAP Pada Koperasi di Kota Palembang

2019 ◽  
Vol 14 (2) ◽  
pp. 119
Author(s):  
Riza Syahputera ◽  
Martha Rianty
Keyword(s):  
Data Analysis ◽  
Sampling Technique ◽  
Financial Statements ◽  
Significant Positive Effect ◽  
Analysis Technique ◽  
Regression Test ◽  
Using Data ◽  
The City ◽  
Positive Effect

AbstractThis study aims to determine the effect of the role of the Chairperson and Cooperative Manager in the preparation and application of Financial Statements based on SAK ETAP in cooperatives in the city of Palembang. This research is a quantitative study using data obtained from questionnaires and measured using a Likert scale. The sampling technique used is purposive sampling. The sample used in this study was the Chairperson of the cooperative and the manager of the cooperative in the city of Palembang. The cooperatives studied were 203 cooperatives. The data analysis technique used is multiple linear regression test. The results showed that the role of cooperative leaders and managers had a significant positive effect on the preparation and application of SAK ETAP-based financial statements.Keywords : chairman, manager, SAK ETAP, cooperative

scholarly journals Pengaruh Komitmen Dan Kompetensi Terhadap Kinerja Karyawan Pada Karyawan PT. BPR Duta Bali

2020 ◽  
Vol 2 (1) ◽  
pp. 89-98
Author(s):  
Bagus Nyoman Kusuma Putra ◽  
I Wayan Gede Antok Setiawan Jodi ◽  
I Ketut Merta
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Organizational Commitment ◽  
Linear Regression ◽  
Employee Performance ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Analysis Method ◽  
Positive Effect

Organizational commitment is a level or awareness of a person to recognize the extent of an organization and is bound to its goals so as to accelerate the organization to achieve its objectives. Competence is knowledge, skills, and abilities that are mastered by someone who has become a part of him, so he can do cognitive, affective, and psychomotor behaviors as well as possible. Employee performance is the result of work in quality and quantity achieved by someone in carrying out their functions in accordance with the responsibilities given to him.The purpose of this study is to determine the effect of commitment and competence on employee performance at PT. BPR Duta Bali. The sampling technique used is a saturated sampling technique. The sample in this study was 40 employees. The data analysis method used is multiple linear regression analysis with the SPSS program. The results of the study state that the commitment variable has a positive effect on employee performance. Competency variables do not affect employee performance. Commitment and competency variables simultaneously have a positive and significant effect on employee performance

scholarly journals The Effect of Productive Zakat, Business Experience, and Mentoring on Farmers’ Revenues (Survey on Lumbung Desa Program by Sinergi Foundation in Cibaeud Village, Cigalontang District, Tasikmalaya Regency)

2018 ◽  
Vol 3 (3) ◽  
pp. 55-67
Author(s):  
Irfaany Fauziyah Taufiq ◽  
Kusnendi . ◽  
Aas Nurasyiah
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Research Method ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Data Collection Tool ◽  
Analysis Technique ◽  
Business Experience ◽  
Foundation Program

This study aims to determine the effect of productive zakat, business experience and mentoring on the income of farmers participating in the Lumbung Desa-Sinergi Foundation program in Cibaeud Village, Cigalontang District, Tasikmalaya Regency. The research method used is an explanatory survey with a questionnaire as the data collection tool. The sampling technique is saturated sampling twith 68 respondents. Linear regression analysis is used as the data analysis technique. The results show that productive zakat and business experience have a positive and significant effect on farmers' income, while the assistance has a positive but not significant effect.

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 Pengalaman Auditor dan Kepuasan Kerja Sebagai Pemoderasi Pengaruh TBP dan Profesionalisme Pada Kualitas Audit

2019 ◽  
pp. 651
Author(s):  
I Gusti Diah Agung Prabawati Suteja ◽  
Ni Luh Sari Widhiyani
Keyword(s):  
Job Satisfaction ◽  
Regression Analysis ◽  
Data Analysis ◽  
Sampling Method ◽  
Audit Quality ◽  
Time Budget ◽  
Sampling Technique ◽  
Analysis Technique ◽  
Time Budget Pressure

This study aims to determine the effect of time budget pressure (TBP) and professionalism on audit quality with auditor experience and job satisfaction as moderating in KAP in Bali. The population in this study were all auditors who worked in KAP in Bali, amounting to 77 auditors. Determination of samples in this study using non probability sampling method with purposive sampling technique. The sample amounted to 42 auditors. The results of this research questionnaire were measured using a Likert scale. The data analysis technique used is Moderated Regression Analysis. The results of this study indicate that time budget pressure has a negative and significant effect on audit quality; professionalism has a positive and significant effect on audit quality; auditor experience weakens the effect of time budget pressure on audit quality, and strengthens the influence of professionalism on audit quality; and job satisfaction weakens the effect of time budget pressure on audit quality, and strengthens the influence of professionalism on audit quality. Keywords: time budget pressure, professionalism, auditor experience, job satisfaction, audit quality

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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