scholarly journals Tarif Pajak, Sunset Clause, Peredaran Bruto, Kemanfaatan NPWP dan Kepatuhan Wajib Pajak

2021 ◽  
Vol 31 (10) ◽  
pp. 2636
Author(s):  
Desak Kade Bunga Ayu Pradnyani ◽  
Naniek Noviari
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Data Collection ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Tax Rates ◽  
Tax Rate ◽  
Analysis Technique ◽  
Tax Returns ◽  
Positive Effect

MSME taxpayer compliance is still low, especially the compliance of taxpayers registered at the Tabanan Pratama Tax Service Office 2015-2020. This is reflected in the number of taxpayers who submit annual tax returns that are not proportional to the number of registered taxpayers. The purpose of this study was to examine the effect of tax rates, sunset clause, gross circulation, and the benefits of Taxpayer Identification Numbers (TIN) on MSME taxpayer compliance. The number of samples used was 100 using accidental sampling. Data collection was carried out through interviews and questionnaires. The analysis technique used in this research is multiple linear regression analysis.  The results showed that the tax rate, sunset clause, gross circulation, and TIN benefits had a positive effect on MSME taxpayer compliance. Keywords: Tax Rates; Sunset Clause; Gross Circulation; TIN Benefits; Taxpayer Compliance.

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 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 PERUBAHAN TARIF, METODE PENGHITUNGAN DAN MODERNISASI SISTEM PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM DENGAN KEADILAN PAJAK SEBAGAI VARIABEL MODERASI

2021 ◽  
Vol 5 (2) ◽  
pp. 160-175
Author(s):  
Ade Nuryunita Thahir ◽  
Iman Karyadi ◽  
Yanis Ulul Azmi
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Tax Rates ◽  
Tax System ◽  
Food And Beverage ◽  
Positive Effect ◽  
Interaction Test

This research was conducted to determine and test the effect of changes in tax rates (X1), tax calculation methods (X2) and modernization of the tax system (X3) on MSME taxpayer compliance with tax justice as a moderating variable (M). As for the population in this study, the UMKM taxpayers in the food and beverage sector are registered at the Surabaya City Trade Office. Data collection uses purposive sampling method, provided that the taxpayer has a NPWP and has a gross turnover (turnover) in one tax year not to exceed Rp4.8 billion. The samples used in this study were 80 respondents. Data analysis in this study used multiple linear regression and interaction regression with the help of SPPS version 17. The results of the study using multiple linear regression analysis showed that partially changes in tax rates did not have a positive effect and insignificant on taxpayer compliance, while the tax calculation method and tax system modernization partially have a positive and significant effect on taxpayer compliance. Multiple regression analysis with the interaction test for variable changes in tax rates to taxpayer compliance with tax justice as a moderating variable, the method of calculating taxes against taxpayer compliance with tax justice as a moderating variable and modernization of the tax system towards taxpayer compliance with tax fairness as a moderating variable partial positive and significant effect which means that tax justice is able to moderate all the variables used in this study.

scholarly journals Entrepreneurship Orientation Strategy, Market Orientation And Its Effect On Business Performance In MSMEs

2020 ◽  
Vol 4 (1) ◽  
pp. 1-10
Author(s):  
Achmad Daengs GS ◽  
Asep Iwa Soemantri
Keyword(s):  
Economic Growth ◽  
Regression Analysis ◽  
Linear Regression ◽  
Data Collection ◽  
Market Orientation ◽  
Business Performance ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Analysis Technique ◽  
Crucial Effect

 ABSTRAK Kontribusi UKM untuk pertumbuhan perekonomian membuat kinerja UKM perlu untuk ditingkatkan. Dalam hal ini ada banyak faktor yang harus dipertimbangkan dalam meningkatkan kinerja di UKM-UKM seperti kewirausahaan dan orientasi pasar, sehingga kajian yang telah dilaksanakan dengan tujuan untuk mengetahui pengaruh paling penting dari orientasi pasar dan kewirausahaan pada kinerja usaha UKM. Penelitian dikerjakan dengan menggunakan pendekatan kuantitatif. Sampel diambil dari 50 pelaku UKM yang dibina oleh Dinas Perdagangan Surabaya. Pengumpulan data dalam kajian ini dikerjakan dengan menyebarkan angket kuesioner. Teknik analisis data adalah analisis regresi linier berganda. Temuan-temuan dari penelitian ini menunjukkan bahwa orientasi kewirausahaan dan pasar mempunyai pengaruh signifikan baik itu parsial dan secara simultan pada kinerja usaha pada UKM-UKM. Kata kunci: orientasi kewirausahaan, orientasi pasar, kinerja usaha  Strategi Orientasi Kewirausahaan, Orientasi Pasar dan Pengaruhnya Pada Kinerja Usaha Di Unit Usaha Kecil-Menengah (UKM) ABSTRACT SMEs contribution to economic growth makes the MSMEs performance need to be improved. In this case numerous factors should be considered in improving performance of SMEs such as entrepreneurship and market orientations, so this study was conducted with aim to examine the crucial effect of entrepreneurship and market orientations on the business performance to MSMEs. This research is done by using quantitative approach. The samples taken are 50 SMEs business players built by Department of Commerce Surabaya. Data collection in this study was done by distributing questionnaires. Analysis technique of data is multiple linear regression analysis. Findings of this study indicate that the orientation of entrepreneurship and market has significant effect both partially and simultaneously on business performance on MSMEs. Keywords: Entrepreneurship Orientation, Market Orientation, Business Performance

scholarly journals Pengaruh Media Sosial, Lokasi, Store Atmosphere terhadap Niat Beli di Cafe

2021 ◽  
Vol 9 (3) ◽  
pp. 1173-1183
Author(s):  
Sulistiyawati Sulistiyawati
Keyword(s):  
Social Media ◽  
Regression Analysis ◽  
Linear Regression ◽  
Data Collection ◽  
Purchase Intention ◽  
Quantitative Research ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Analysis Technique ◽  
Consumer Purchase Intention

This study aims to determine and analyze the influence of social media, location, store atmosphere on purchase intention at the friend's cafe in Sampang. This type of research is quantitative research using a conclusive classification: data collection techniques using non-probability sampling classification and judgmental techniques. The number of samples used in this study was as many as 100 respondents who knew and had accessed the Instagram account of Teman Sehati café. The analysis technique uses multiple linear regression analysis with the SPSS version 25 program. The results show that social media positively and significantly affect purchase intention at Teman Sehati cafe in Sampang. There is a significant influence of location on purchase intention at the Teman Sehati cafe Sampang; the store atmosphere has a positive and significant effect on the purchase intention of a Teman Sehati café in Sampang. Café Teman Sehati is expected to be able to design outlets in such a way as to increase customer convenience with a positive store atmosphere. In addition, it is expected to consider the location to increase consumer purchase intention. Further research can use newer variables such as convenience, promotion, or service quality.

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 PENERAPAN E-FILLING DAN PERILAKU WAJIB PAJAK TERHADAP TINGKAT KEPATUHAN PENYAMPAIAN SPT WAJIB PAJAK BUMI DAN BANGUNAN DI KELURAHAN DUKUH MENANGGAL SURABAYA

2020 ◽  
Vol 1 (1) ◽  
pp. 180-189
Author(s):  
Meliana Doe Wale ◽  
Subakhir ◽  
Nurdina
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Tax Revenue ◽  
Sampling Techniques ◽  
Questionnaire Data ◽  
Analysis Technique ◽  
Tax Returns ◽  
Collection Methods

Taxpayer awareness is one of the roles to win regional development. Taxpayers who agree will be properly and properly subject to the main provisions in the predetermined tax revenue. This study aims to influence the e-filling and wp policies on the level of compliance with the submission of land and building tax returns in the Dukuh Menanggal Village, Surabaya. This study uses questionnaire data collection methods and documentation. The data obtained in this study are from respondents' questionnaire answers using probability sampling techniques obtained as many as 95 samples. The analysis technique in this study is multiple linear regression analysis, classic assumption test, and t test and f test. The results obtained in this study, namely E-Filling and Taxpayer policy, have a significant impact on the level of competence of delivering tax returns on land and buildings in Kelurahan Dukuh Menanggal Surabaya.

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 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 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.

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