Pengaruh Program Pemutihan Pajak Kendaraan Bermotor, Pembebasan Bea Balik Nama Kendaraan Bermotor, dan Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor

This study aims to prove the influence of program pemutihan motor vehicle tax (PKB), free transfer of name (BBNKB), and socialization taxation to the taxpayer to pay motor vehicle tax SAMSAT office Brebes. The population of this study are all motor vehicle texpayers registered at SAMSAT Brebes Joint Office. This sample used in this research is accidental sampling method is the technique of determining the sample by chance, ie anyone who by chance met with the researchers. Data were collected by survey method with questionnaires, and questionnaires were eligible for 100 questionnaires. Data analysis technique used Multiple Linear Regression Analysis. The results showed partialy had an affect that program pemutihan motor vehicle tax (PKB) with significant value 0,000 < 0,005, free transfer of name (BBNKB) with significant value 0,013 < 0,05,and socialization with significant value 0,000 < 0,05. Simultaneously all variabels had an effect on taxpayer to pay motor vehicle tax at SAMSAT Brebes Joint Office with significant value 0,000 < 0,05.

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Pengaruh Penerapan E-Filling, Sosialisasi Perpajakan, Kinerja Account Representative, dan Sanksi Pajak terhadap Tingkat Kepatuhan WPOP

E-Jurnal Akuntansi ◽

10.24843/eja.2019.v28.i01.p19 ◽

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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Pengaruh Budaya Organisasi dan Komunikasi Organisasi terhadap Kinerja Karyawan PT. X

BISMA (Bisnis dan Manajemen) ◽

10.26740/bisma.v8n2.p218-236 ◽

2018 ◽

Vol 8 (2) ◽

pp. 218

Author(s):

Jujung Dwi Marta ◽

Dewie Tri Wijayati

Keyword(s):

Organizational Culture ◽

Regression Analysis ◽

Data Analysis ◽

Linear Regression ◽

Multiple Linear Regression ◽

Employee Performance ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Data Analysis Technique ◽

Analysis Technique

The purpose of this study was to analyze the influence of organizational culture and communication organizations on employee performance. Samples of this study was sampled every part of the whole section in the PT. X Surabaya which numbered 80 from a population of 500. The data analysis technique used is multiple linear regression analysis with SPSS 20 software.

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Pengaruh Gaya Hidup dan Citra Merek Terhadap Keputusan Pembelian Smartphone Xiaomi di Kabupaten Buleleng

Jurnal Pendidikan Ekonomi Undiksha ◽

10.23887/jjpe.v13i1.32612 ◽

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.

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Pengaruh Word of Mouth dan Citra Perusahaan Terhadap Keputusan Penggunaan Jasa Ekspedisi JNE Express di Kabupaten Buleleng

Jurnal Pendidikan Ekonomi Undiksha ◽

10.23887/jjpe.v13i1.32130 ◽

2021 ◽

Vol 13 (1) ◽

pp. 136

Author(s):

Ni Ketut Megah Purnama Sari ◽

Ni Made Dwi Ariani Mayasari

Keyword(s):

Regression Analysis ◽

Data Analysis ◽

Linear Regression ◽

Multiple Linear Regression ◽

Word Of Mouth ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Corporate Image ◽

Analysis Technique ◽

Sample Technique

This study was aimed to examine the effect of simultaneous and partially word of mouth and corporate image on use decisions of JNE Express Buleleng. The number of samples in this study were 100 respondents, the sample technique used purposive sampling. The data method used a questionnaire. The data analysis technique in this research is quantitative using multiple linear regression analysis. The result of the study showed that (1) word of mouth and corporate image has a positive and significant effect simultaneous on use decisions with a contribution influence of 83.7%. (2) Word of mouth has a positive and significant effect partially on use decisions with a contribution influence of 25.6%. (3) Corporate image has a positive and significant effect partially on with a use decisions contribution influence of 28.6%.

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Pengaruh Biaya Kepatuhan, Pemeriksaan Pajak dan Penerapan E-SPT Terhadap Kepatuhan Wajib Pajak Badan pada KPP Pratama Denpasar Barat

Jurnal Riset Akuntansi Warmadewa ◽

10.22225/jraw.1.1.1544.50-54 ◽

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

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

Riset ◽

10.35212/riset.v1i2.25 ◽

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%.

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Faktor Yang Mempengaruhi Kenaikan dan Penuruna Sisa Hasil Usaha (SHU) Koperasi Syariah

Jurnal Ekonomi Syariah Teori dan Terapan ◽

10.20473/vol4iss201712pp937-951 ◽

2017 ◽

Vol 4 (12) ◽

pp. 937

Author(s):

Farokhah Muzayinatun Niswah ◽

Dina Fitrisia Septiarini

Keyword(s):

Regression Analysis ◽

Data Analysis ◽

Linear Regression ◽

Multiple Linear Regression ◽

Sampling Method ◽

Linear Regression Analysis ◽

Balance Sheet ◽

Secondary Data ◽

Multiple Linear Regression Analysis ◽

Analysis Techniques

The pupose of this research is to determines the effects of own equity, assets and financing income as the factors of increase and decrease in cooperative surplus on KJKS Ben Iman Lamongan.The approach used in this study is the quantitative approach. Data analysis techniques used in this research is multiple linear regression analysis. The sampling method used in this study is purposive sampling, the sample is KJKS Ben Iman Lamongan. The author uses secondary data from monthly reports of balance sheet and the calculation surplus of operations of the period January 2014 to December 2016.The results of this study are own equity and assets partially no significant effect on the cooperative surplus distribution, financing income partially significant affect the cooperative surplus distribution and own equity, assets and financing income simultaneously affect the cooperative surplus distribution amounted to 93.13% while the rest 6,87% determined by othervariables.

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Kesadaran WP, Kualitas Pelayanan, Sanksi Pajak dan Penerapan Tapping Box pada Kepatuhan WP Restoran

E-Jurnal Akuntansi ◽

10.24843/eja.2020.v30.i07.p01 ◽

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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Pengaruh Partisipasi Anggaran, Penekanan Anggaran, Dan Rencana Kompensasi Terhadap Senjangan Anggaran

E-Jurnal Akuntansi ◽

10.24843/eja.2018.v22.i01.p29 ◽

2018 ◽

pp. 775

Author(s):

I Made Sutanaya ◽

Maria M. Ratna Sari

Keyword(s):

Regression Analysis ◽

Data Analysis ◽

Linear Regression ◽

Sampling Method ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Budgetary Slack ◽

Compensation Plans ◽

Analysis Technique ◽

Compensation Plan

This study aims to determine the effect of budget participation, budget emphasis and compensation plan on budgetary slack at 4 star Hotel in Badung regency. This research was conducted on 62 Four Star Hotel spread in Badung regency. The sample used in this research is 47 respondents by using purposive sampling method. Data analysis technique used multiple linear regression analysis. The results of this study indicate that budget participation, budget presses dand compensation plans has are positive and significant influence on budget slack. This suggests that increased participation in budgetig, budget presses and compensations will tend to increase the occurrence of budgetary slack.

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Religiosity as the moderating effect of diamond fraud and personal ethics on fraud tendencies

Journal of Islamic Accounting and Finance Research ◽

10.21580/jiafr.2020.2.1.4712 ◽

2020 ◽

Vol 2 (1) ◽

pp. 91

Author(s):

Rikyan Ulil Istifadah ◽

Yayu Putri Senjani

Keyword(s):

Regression Analysis ◽

Data Analysis ◽

Linear Regression ◽

Multiple Linear Regression ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Survey Method ◽

Future Research ◽

Independent Variable ◽

Personal Ethics

Purpose - This study aims to determine the effect of each dimension of diamond fraud (pressure, opportunity, rationalization, capability) and personal ethics on the fraud tendency (assets misappropriation) and understanding of religiosity as moderating variable.Method - The study was conducted by survey method. The samples are amil zakat in Yogyakarta. Data analysis in this study applied multiple linear regression analysis with IBM SPSS version 22. The instruments were adopted from previous research.Result - The results of data analysis in this study show that there are positive influences between elements of diamond fraud (pressure, opportunity, rationalization, capability) on the fraud tendency (assets misappropriation) but personal ethics do not influence the fraud tendency. While the understanding of religiosity is able to moderate elements of diamond fraud (pressure, opportunity, rationalization, capability) and personal ethics.Implication - Future research can expand the object of research in several other provinces. In addition, fraud theory used is Fraud Diamond Theory. Whereas now there has been an increase in the cause of fraud, which is arrogance and evolved into Fraud Pentagon Theory, so that the next arrogance variable can be added as an independent variable.Originality - This reseacrh is still using samples in one province, and Amil Zakat sample was chosen as a sample because based on data submitted by BAZNAS.

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