scholarly journals PENGARUH PENDAPATAN DAERAH TERHADAP PERTUMBUHAN EKONOMI DI WILAYAH SARBAGITA PROVINSI BALI

2018 ◽  
Vol 7 (5) ◽  
pp. 2592
Author(s):  
Lily Kusumawati ◽  
I Gusti Bagus Wiksuana
Keyword(s):  
Economic Growth ◽  
Data Analysis ◽  
Linear Regression ◽  
Data Collection ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Descriptive Analysis ◽  
Profit Sharing ◽  
Positive Effect

The purpose of this research is to know the effect of Pendapatan Asli Daerah (PAD), Dana Alokasi Umum (DAU), Special Allocation Fund (DAK) and Profit Sharing Fund (DBH) to economic growth in Sarbagita area of ??Bali Province. This research was conducted in Sarbagita area of ??Bali Province using saturated sampling method in determining samples with population and sample are Denpasar City, Badung, Gianyar and Tabanan regencies in 2012 - 2016. Data collection was done through nonparticipant observation technique. Data analysis was done using descriptive analysis and multiple linear regression. Based on the results of research requires that Pendapatan Asli Daerah (PAD) and Special Allocation Fund (DAK) have a positive effect on economic growth in Sarbagita area of ??Bali Province. While the General Allocation Fund (DAU) and DBH (Fund DBH) negatively affect the economic growth in the Sarbagita area of ??Bali Province

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.

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 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 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 The Influence of E-Commerce, Product Prices and Product Design on Purchasing Decisions in Souvenir Shop Tauko Medan

2019 ◽  
Vol 2 (3) ◽  
pp. 388-395
Author(s):  
Nurul Nadzfah Nanda
Keyword(s):  
Data Analysis ◽  
Statistical Analysis ◽  
Linear Regression ◽  
Data Collection ◽  
Multiple Linear Regression ◽  
Product Design ◽  
Descriptive Analysis ◽  
Purchasing Decisions ◽  
Online Purchases ◽  
Survey Approach

Purchasing decisions made by consumers in Tauko Medan have decreased, this can be seen in the number of sales in Tauko Medan. The purpose of this study was to determine and analyze the influence of e-commerce, product prices and product design on purchasing decisions in Tauko Medan. Data collection in this study was carried out through a survey approach by distributing questionnaires. The population of this research were 399 people of Tauko Medan customers who had made  online purchases. The number of research samples were 80 people. The method of data analysis used descriptive analysis and statistical analysis of multiple linear regression. Research results showed that simultaneously e-commerce, product prices and product design have a positive and significant effect on purchasing decisions in Tauko Medan. Partially e-commerce has a positive and significant effect on purchasing decisions in Tauko Medan. Likewise, the price of products partially had a positive and significant effect on purchasing decisions in Tauko Medan. Partially product design had a positive and significant effect on purchasing decisions in Tauko Medan. Of the three variables e-commerce was dominant in influencing purchasing decisions in Tauko Medan.

scholarly journals The Impacts of Tax Examinations, Tax Sanctions and Tax Hostage (Gijzeling) on Taxpayers’ Formal Compliance

Riset ◽  
2019 ◽  
Vol 1 (2) ◽  
pp. 143-152
Author(s):  
Dewi Puspitasari
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Significant Positive Effect ◽  
Positive Effects ◽  
Positive Effect

The purpose of this study is to determine whether there are impacts of tax audits (X1), tax sanctions (X2), and tax holdings (X3), on formal compliance of taxpayers (Y). The population in this study is the taxpayers registered with KPP Cibitung who live in RW 030 Tambun South. The samples consist of 100 taxpayers using an explanatory sampling method. This type of research is quantitative. The data analysis uses multiple linear regression analysis with SPSS version 25.0 program. Based on data analysis, the results of this study indicate that partially tax audits (X1), tax sanctions (X2), and tax hostage (gijzeling) (X3) have a significant positive effect on taxpayers’ formal compliance (Y). Meanwhile simultaneously tax audits (X1), tax sanctions (X2) and tax hostage (gijzeling) (X3) have significant positive effects on taxpayers’ formal compliance of (Y), with an Adjusted R Square value of 0.444 or 44.4%.

scholarly journals Dampak Pengalaman, Skeptisisme Profesional, dan Kompetensi pada Kemampuan Auditor dalam Mendeteksi Kecurangan

2021 ◽  
Vol 31 (2) ◽  
pp. 349
Author(s):  
Ni Kadek Lia Natalia ◽  
Made Yenni Latrini
Keyword(s):  
Linear Regression ◽  
Data Collection ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Financial Statements ◽  
Professional Skepticism ◽  
Analysis Technique ◽  
Illegal Acts ◽  
Positive Effect ◽  
Public Accountant

The auditor's ability to detect fraud is the auditor's ability to determine illegal acts that result in material misstatement in the financial statements which were done intentionally. In order for the auditor's ability to perform detection to increase, an experienced auditor, professional skepticism and competence is needed. The purpose of this study is to empirically prove the effect of experience, professional skepticism, and competence on the ability of auditors to detect fraud. This research was conducted at a Public Accountant Firm in Bali Province with a purposive sampling method of determining the sample. The number of samples analyzed in this study were 61 auditors. Data collection was carried out through interviews and questionnaires. The analysis technique used is multiple linear regression. Based on the analysis, it was found that experience, professional skepticism, and competence have a positive effect on the ability of auditors to detect fraud. Keywords: Experience; Professional Skepticism; Competence; Fraud Detection.

scholarly journals The Influence Of Number Of Credit, Growth Of The Number Of Customers, and Capital Adequacy On The Profitability Of LPD In Kintamani District

2021 ◽  
Vol 1 (2) ◽  
pp. 35-40
Author(s):  
Ni Luh Putu WIRIASTINI ◽  
Gst. Ayu Intan Saputra RINI ◽  
Putu Gede Wisnu Permana KAWISANA
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Financial Institution ◽  
Capital Adequacy ◽  
Analysis Method ◽  
Credit Growth ◽  
Number Of Customers ◽  
Positive Effect

Profitability is the ability of a financial institution (company) to earn a profit during a certain period, this study aims to determine whether the amount of credit, growth in the number of customers, and capital adequacy affect the profitability of LPD in Kintamani District. Sampling using purposive sampling method. The population in this study consisted of 61 villages in Kintamani District. The number of samples that meet the criteria are 20 LPDs in Kintamani District. The data analysis method used is multiple linear regression. Based on the results of analysis and hypothesis testing, it was found that the amount of credit did not have a positive effect on the profitability of LPDs in Kintamani District, while the growth in the number of customers had a positive and significant effect, and capital adequacy also had a positive and significant effect on the profitability of LPDs in Kintamani District.

scholarly journals Peran Work Discipline, Reward, dan Job Training terhadap Work Achievement pada Karyawan Perumda BPR Bank Daerah Lamongan

2021 ◽  
Vol 9 (1) ◽  
pp. 102
Author(s):  
Khoirotun Nisa ◽  
Hafid Kholidi Hadi
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Significant Influence ◽  
Sampling Method ◽  
Job Training ◽  
Significant Positive Effect ◽  
Regional Bank ◽  
Training Variable ◽  
Positive Effect

Research on work achievement is still relevant and exciting to study in companies worldwide. There are three variables tested for work achievement effects, namely work discipline, rewards, and job training. The location chosen in this study is Perumda BPR Lamongan. This study's population was 130 employees of Perumda BPR Lamongan Regional Bank with 98 samples using a probability sampling method. The data analysis of this study used SPSS, namely multiple linear regression. The results showed that work discipline, rewards, and job training had a significant positive effect on BPR Perumda BPR Lamongan Regency's work achievement, where the Job Training variable had the most significant influence on work achievement.

scholarly journals Pengaruh Kemampuan Teknik Personal dan Keterlibatan Pemakai pada Efektivitas Penggunaan SIA dengan Pelatihan sebagai Variabel Pemoderasi

2020 ◽  
Vol 30 (8) ◽  
pp. 2053
Author(s):  
Ivana Elvaretta Indrianto ◽  
I Dewa Gede Dharma Suputra
Keyword(s):  
Linear Regression ◽  
Data Collection ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
User Involvement ◽  
Significant Positive Effect ◽  
Technical Ability ◽  
Analysis Technique ◽  
Effective Use ◽  
Positive Effect

This study was conducted to obtain empirical evidence about the influence of personal technical ability and user involvement on the effectiveness of using SIA with training as a moderator at the KSU in West Denpasar City. This research was conducted at 24 KSU in West Denpasar City. The sample of this study were 72 respondents with a purposive sampling method. Data collection is done by distributing questionnaires. The analysis technique used is multiple linear regression. The results of this study indicate that the ability of personal techniques has a significant positive effect on the effectiveness of the use of SIA. User involvement significantly positive effect on the effectiveness of the use of SIA. Training strengthens the influence of personal technical abilities and user involvement on the effective use of SIA. Keywords: Personal Technical Ability; User Involvement; Effectiveness of SIA Use.

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