scholarly journals Moral Pajak, Sanksi Pajak, Penerapan E-Filling dan Kepatuhan Pajak

2021 ◽  
Vol 31 (11) ◽  
pp. 2882
Author(s):  
Wawan Cahyo Nugroho
Keyword(s):  
Quantitative Research ◽  
Reporting System ◽  
Tax Compliance ◽  
Online Questionnaire ◽  
Tax Morale ◽  
Technical Data ◽  
Public Facilities ◽  
Data Analyst ◽  
Tax Reporting ◽  
Positive Effect

This study aims to obtain empirical evidence regarding the effect of tax morale, tax sanctions and the application of e-filling on tax compliance. This research is quantitative research. Data collection techniques in the study used an online questionnaire with a sample of 65 respondents. Technical data analyst using multiple linear regression. The results showed that tax morale and the application of e-filling had a positive effect on tax compliance. This shows that taxpayers who work in Surabaya have a spirit that comes from within themselves and have a high awareness that the taxes they deposit to the state treasury are mandatory contributions which will later be used for the construction of public facilities. The tax reporting system with e-filling will make it easier and provide convenience for taxpayers to report their taxes faster. Meanwhile, tax sanctions have no effect on tax compliance. This shows that taxpayers still think that the implementation of tax sanctions is less strict and the lack of socialization of regulations and taxpayers do not understand the risks if taxpayers do not report their taxes. Keywords : Morale; Sanctions; E-Filling; Tax Compliance.

scholarly journals Effect of taxation modernization on tax compliance

2019 ◽  
Vol 6 (4) ◽  
pp. 207-213
Author(s):  
I Nyoman Wirya Sentanu ◽  
Ketut Budiartha
Keyword(s):  
Reporting System ◽  
Linear Regression Analysis ◽  
Tax Compliance ◽  
Multiple Linear Regression Analysis ◽  
Ease Of Use ◽  
Survey Method ◽  
Analysis Technique ◽  
Tax Reporting ◽  
Administrative Penalty ◽  
Positive Effect

This study aims to examine the effect of using e-filing, the use of e-billing and administrative fines on individual taxpayer compliance in Badung Regency. Non-compliance with taxpayers can lead to reduced tax potential that can be netted. The transition to a technology-based tax reporting system is expected to help improve tax compliance. The method of data collection in this study is a survey method with questionnaire techniques. The population in this study was 126,477 taxpayers and the sample in this study were 100 taxpayers registered at North Badung KPP and South Badung KPP. The variable use of e-filing is measured by perceptions of usability and perceptions of ease of use. Variables for using e-billing are measured by perceptions of usability and ease of use. Administrative penalty variables are measured by four indicators, namely the function of tax sanctions, sanctions for tax violations, sanctions according to the level of violations and the application of sanctions according to regulations. The analysis technique used is multiple linear regression analysis. The results of the study show that e-filing has a positive effect on taxpayer compliance, e-billing has a positive effect on taxpayer compliance and administrative fines have a positive effect on taxpayer compliance.

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 PEMAHAMAN, KUALITAS PELAYANAN, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WP PELAKU UMKM SESUDAH PENERAPAN PP NO.46 TAHUN 2013 (Survey Kantor Pelayanan Pajak Pratama Wonosari )

2016 ◽  
Vol 3 (2) ◽  
Author(s):  
Suyanto Suyanto ◽  
Diana Alim Kholifah
Keyword(s):  
Quality Of Service ◽  
Quantitative Research ◽  
Tax Compliance ◽  
Sampling Technique ◽  
Quality Data ◽  
Test Quality ◽  
The Public ◽  
Independent Variable ◽  
Positive Effect

This study was conducted to examine the effect of omprehension, quality of service, and tax penalties to the level of i taxpayer compliance UMKM in KPP Pratama Wonosari. While this study was conducted to examine the effect of comprehension, quality of service, and tax penalties simultaneousuly level of taxpayer compliance UMKM in KPP Pratama Wonosari . This study uses the dependent variable is tax compliance while independent variable are of comprehension, quality of service, and tax penalties. The sampling technique that is taken sksidental sampling. Aksidental sampling is technique determination sample based spontaneity factor, meaning anyone inadertently meet with investigators and accordance with characteristics (traits) than that person is used as s sample. This study classified in quantitative research. Data collection procedures using a question are wich was distributed to the public filled by an taxpayer. While data analys techniques using multiple regression analysis bye the F-test, koefisien determine R2, and T-test. Quality data test of validitas test and reliability test. The clasical assumption test of normaliy test, multicollinearity test, and heteroscedasticity test. The result showed the Comprehension and quality of services significant positive effect on the level of compliance of taxpayer. While tax penalties not significant effect on the level of compliance of taxpayer. And simultaneousulycomprehension, quality of service, and tax penaltiessignificant positive effect on the level of compliance of taxpayer. Results of determination (R2) that show the influence of the kepauhan 70.7% and the remaining 29.3% is influenced by other factors. Keywords: comprehension, quality of service, tax penalties, compliance

scholarly journals KINERJA KARYAWAN STUDI PADA BANK X [EMPLOYEE PERFORMANCE AT BANK X]

2021 ◽  
Vol 1 (2) ◽  
pp. 71
Author(s):  
Inga Anggarian ◽  
Yohana F. Cahya Palupi Meilani
Keyword(s):  
Job Satisfaction ◽  
Data Collection ◽  
Quantitative Research ◽  
Affective Commitment ◽  
Employee Performance ◽  
Primary Data ◽  
Online Questionnaire ◽  
Positive Effect ◽  
Descriptive Method ◽  
Bahasa Indonesia

<p>The purpose of this study was to determine the effect of caring climate, affective commitment, job satisfaction on employee performance at Bank X in Jakarta and Tangerang. This research is a quantitative research with descriptive method, the data used is primary data with survey data collection techniques using an online questionnaire Google Form using a Likert scale to 150 respondents who are employees of Bank X in Jakarta and Tangerang. Data processing using SPSS 26.0 software. This study has four hypotheses tested that are valid and reliable. This study shows that a caring climate has a positive effect on job satisfaction (H1), a caring climate has no positive effect on affective commitment (H2), a caring climate has no positive effect on performance (H3), job satisfaction has a positive effect on affective commitment (H4), job satisfaction work has a positive effect on performance (H5), affective commitment has no positive effect on performance (H6), caring climate has no indirect effect on performance through mediation of affective commitment (H7), and job satisfaction has a positive effect on performance by mediating affective commitment (H8) at Bank X in Jakarta and Tangerang. The contribution of this research provides input for banking managers in improving employee performance through job satisfaction which is built from a caring climate and affective commitment.</p><p><strong>BAHASA INDONESIA ABSTRACT:</strong></p><p>Tujuan dari penelitian ini untuk mengetahui pengaruh iklim peduli, komitmen afektif, kepuasan kerja terhadap kinerja karyawan pada Bank X di Jakarta dan Tangerang. Penelitian ini merupakan penelitian kuantitatif dengan metode deskriptif, data yang digunakan adalah data primer dengan teknik pengumpulan data survei menggunakan kuesioner <em>online Google Form </em>menggunakan skala Likert kepada 150 responden yang merupakan karyawan Bank X di Jakarta dan Tangerang. Penggolahan data menggunakan <em>software </em>SPSS 26.0. Penelitian ini memiliki empat hipotesis yang diuji bersifat<em> </em>valid dan <em>reliab</em><em>le</em><em>. </em>Penelitian ini menunjukkan bahwa iklim peduli berpengaruh positif terhadap kepuasan kerja (H1), iklim peduli tidak berpengaruh positif terhadap komitmen afektif (H2), iklim peduli tidak berpengaruh positif terhadap kinerja (H3), kepuasan kerja berpengaruh positif terhadap komitmen afektif (H4), kepuasan kerja berpengaruh positif terhadap kinerja (H5), komitmen afektif tidak berpengaruh positif terhadap kinerja (H6), iklim peduli tidak berpengaruh tidak langsung terhadap kinerja melalui mediasi komitmen afektif (H7), dan kepuasan kerja berpengaruh  positif terhadap kinerja dengan mediasi komitmen afektif (H8) pada Bank X di Jakarta dan Tangerang. Kontribusi penelitian ini memberi input bagi pengelola perbankan dalam meningkatkan kinerja karyawan melalui kepuasan kerja yang dibangun dari iklim peduli dan komitmen afektif.</p>

scholarly journals PENGARUH DIMENSI KEADILAN PAJAK DAN TAX MORALE TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK BADAN YANG TERDAFTAR DI KPP PRATAMA KOTA BANDUNG

2018 ◽  
Author(s):  
Dedy Suryadi
Keyword(s):  
Compliance Rate ◽  
Tax Compliance ◽  
Primary Data ◽  
Survey Method ◽  
Tax Morale ◽  
Five Dimensions ◽  
Tax Rate ◽  
Compliance Level ◽  
Positive Effect ◽  
Tax Fairness

This study aimed to examine the effect of taxes and tax fairness dimensions of morale on the level ofcompliance with corporate taxpayers registered in KPP Bandung. Richardson (2006) and Azmi Perumal (2008)explains that there are five dimensions that influence tax compliance behavior, namely: (1) natural justice, (2)reciprocal government, (3) interest, (4) special provisions , (5) tax rate structure. While Mustikasari (2007)that (1) violates ethics, (2) guilt, (3) the principles of living a positive effect on tax compliance behavior.Thestudy was conducted with a questionnaire survey method to test the primary data obtained from 72respondents, using partial least squares analysis (PLS) was used to identify the dimensions of tax fairness andtax morale on tax compliance level agency listed in KPP Bandung. The results showed that the directdimension tax fairness and tax morale significantly affect tax compliance Corporate Taxpayers are registered inKPP Bandung against the Taxpayer compliance rate, in which dimensions of tax justice has a positive effect onthe level of compliance of Corporate Taxpayers and tax nor positive effect on the morale of the Taxpayercompliance rate.

scholarly journals Antecedents of Use of e-SPT and Their Impact on Taxpayer Compliance (Case Study: Special Region of Yogyakarta)

2021 ◽  
Vol 5 (1) ◽  
pp. 1-6
Author(s):  
Juwita Andriani
Keyword(s):  
Information Technology ◽  
Tax Compliance ◽  
Sampling Technique ◽  
Security And Privacy ◽  
Primary Data ◽  
Tax Reporting ◽  
Positive Effect ◽  
Special Region

The development of information technology today is very helpful for all human activities such as ordering goods, buying and selling, applying for jobs, and so forth. Modernization of tax administration is carried out by the DJP as a form of improving the quality of taxation services to taxpayers, one of which is the development of debt tax reporting using electronic SPT (e-SPT) or by using computers. The population in this study is taxpayers who live in the Special Region of Yogyakarta. The sample in this study is individual taxpayers who live in the Special Region of Yogyakarta. This study uses a purposive sampling technique with criteria for taxpayers who have NPWP and taxpayers who use e-SPT. The type of data used in this study is primary data obtained by researchers directly or sent via Google form. The results of this study prove that the perceived usefullnes does not affect the use of e-SPT. Perceived easy of use has a positive effect on the use of e-SPT. Security and privacy have a positive effect on the use of e-SPT. The use of e-SPT has a positive effect on tax compliance. Test equipment used in this study was SEM-PLS with 158 respondents.

Kredit Bermasalah sebagai Pemoderasi Pengaruh Tingkat Penyaluran Kredit terhadap Profitabilitas

2020 ◽  
Vol 5 (1) ◽  
pp. 52
Author(s):  
Sukirno Sukirno
Keyword(s):  
Research Method ◽  
Quantitative Research ◽  
Stock Exchange ◽  
Survey Methods ◽  
Analytical Tool ◽  
Significant Positive Effect ◽  
Purposive Sampling ◽  
The Relationship ◽  
Positive Effect

Abstract This study aims to empirically challenge the moderation of Non-Performing Loans to the effect of Credit Distribution Rates on Profitability. The population of 81 bank companies listed on the Indonesia Stock Exchange in the period 2014-2018 and which met the criteria of the research sample (purposive sampling) were 22 companies. The research method uses survey methods with quantitative research approaches, the analytical tool used is moderation regression. This study concludes that the level of credit distribution has a significant positive effect on profitability and the existence of the problem loan variable is proven to be a moderating variable that weakens the relationship between the level of credit distribution and profitability.    

A Consuequence of Statisfaction and Loyalty: How Brand nd Purchase Intention Affect Its (An empirical study of Bengkulu)

2020 ◽  
Vol 7 (2) ◽  
pp. 61-70
Author(s):  
Fachri Eka Saputra ◽  
Fedyah Anggriani
Keyword(s):  
Customer Satisfaction ◽  
Customer Loyalty ◽  
Purchase Intention ◽  
Partial Least Square ◽  
Least Square ◽  
Primary Data ◽  
Price Fairness ◽  
Online Questionnaire ◽  
Positive Effect ◽  
Descriptive Method

The purpose of this study as to determine how the effect of waterpark image and price fairness on customer satisfaction and its implications for customer loyalty at Waterpark Wahana Surya Bengkulu. The measurement of this study uses 14 indicator items which are distributed using an online questionnaire. The number of samples in this study were 136 respondents and the data were analyzed using SEM PLS (Partial Least Square). Date were collected using a questionnaire using a Likert scale. This research used descriptive method with a quantitative approach. The type of data used in this study is primary data. The results of this study prove that 1. waterpark image has a positive effect on price fairness, 2. Waterpark image has a positive effect on customer satisfaction, 3. Fairness of price has a positive effect on customer satisfaction, 4. Waterpark image has a positive effect on customer loyalty, 5. Fairness of price has a positive effect on customer loyalty, 6. Customer satisfaction has no effect on customer loyalty.

Pengaruh desain produk dan harga terhadap minat beli konsumen mebel jati jepara pada Toko Usaha Baru Furniture di Lubuk Alung

2019 ◽  
Vol 8 (2) ◽  
Author(s):  
Sutiyem Sutiyem ◽  
Thesa Alif Ravelby ◽  
Dessy Trismiyanti
Keyword(s):  
Product Design ◽  
Significant Influence ◽  
Design Variable ◽  
Quantitative Research ◽  
Coefficient Of Determination ◽  
Purchase Decision ◽  
Significant Positive Effect ◽  
Consumer Interest ◽  
Spss Software ◽  
Positive Effect

This study aims to determine the effect of product design and price on consumer interest in buying Jepara Teak furniture at the New Furniture Business Shop in Lubuk Alung. This type of research is associative quantitative research, the number of research samples were 100 people. Data was collected in the form of questionnaires and using analyzed SPSS software ver.21.0 for Windows. The conclusions from this study is the product design variable (X1) has a significant positive effect on purchase decision in Jati Jepara furniture at the New Furniture Business Shop in Lubuk Alung, as evidenced by t value > t table (10,400> 1,660) and a significant influence between price variables ( X2) purchase decision with t value> t table (2,015> 1,660). There is a positive and significant influence between product design (X1) price (X2), on purchase decision of Jati Jepara furniture consumers with an F-value 156,644> F- table (3,09) means that it affects together. The coefficient of determination (R²) results obtained a coefficient of 0.764 or 76.4%, while 23.6% is influenced by other variables.Keywords: Product design; prices; purchase decision.

Sign in / Sign up

Export Citation Format

Share Document