scholarly journals PENGARUH SUNSET POLICY, TAX AMNESTY, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK (Studi Empiris di Kantor Pelayanan Pajak Pratama Jakarta Kembangan)

2017 ◽  
Vol 19 (2) ◽  
pp. 225 ◽  
Author(s):  
Ngadiman Ngadiman ◽  
Daniel Huslin

Tujuan penelitian ini adalah untuk menganalisis pengaruh sunset policy, tax amnesty, dan sanksi perpajakan terhadap kepatuhan wajib pajak orang pribadi yang melakukan kegiatan usaha dan pekerjaan bebas di KPP Pratama Jakarta Kembangan. Populasi dalam penelitian ini adalah seluruh Wajib Pajak yang terdaftar di KPP Pratama Jakarta Kembangan.Jumlah sampel dalam penelitian ini sebanyak 100 responden yang ada di wilayah Kembangan.Pengambilan sampel dilakukan dengan menggunakan Metode simple random sampling. Metode Analisis data yang digunakan dalam penelitian ini dengan menggunakan analisis regresi berganda, uji validitas, uji reliabilitas, uji asumsi klasik, koefisien determinasi (uji R2 ), uji regresi stimultan (Uji F), dan uji regresi parsial (uji t). Berdasarkan hasil penelitian analisis data yang diketahui bahwa sunset policy berpengaruh negatif dan tidak signifikan terhadap kepatuhan wajib pajak. Hasil uji t menunjukkan nilai t hitung -1,045 > t tabel 2,000 dengan nilai signifikansi (0,299) > 0,05 sehingga H1 ditolak. Tax amnesty berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak. Hasil uji t menunjukkan nilai t hitung 3,654 > t tabel 2,000 dengan nilai signifikansi (0,000) < 0,05 sehingga H2 diterima. Sanksi pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak. Hasil uji t menunjukkan nilai t hitung 3,221 > t tabel 2,000 dengan nilai signifikansi (0,002) < 0,05 sehingga H3 diterima. Variabel sunset policy, tax amnesty dan sanksi pajak dapat digunakan untuk menjelaskan kepatuhan wajib pajak sebesar 21,7%The purpose of this study was to analyze the effect of sunset policy, tax amnesty and tax penalties on tax compliance individual conducting business and work freely in STO Kembangan Jakarta. The population in this study are all registered taxpayer in KPP Pratama Jakarta Kembangan. The number of samples in this study were 100 respondents in Kembangan area. Sampling was done using simple random sampling method. Data analysis method used in this research is done by using multiple regression analysis, validity, reliability, classic assumption test, the coefficient of determination (R2 test), stimultan regression test (Test F), and partial regression test (t test). Based on the results of data analysis known that the sunset policy and no significant negative impact on tax compliance. T test results showed t value -1.045> t table 2.000 with a significance value (0.299)> 0.05 so that H1 is rejected. Tax amnesty positive and significant impact on tax compliance. T test results showed t value 3.654> t table 2.000 with a significance value (0.000) <0,05 so that H2 is accepted. Sanctions tax positive and significant impact on tax compliance. T test results showed t value 3.221> t table 2.000 with a significance value (0.002) <0,05 so H3 is received. Variable sunset policy, tax amnesty and tax penalties can be used to explain the tax compliance of 21,7%

2020 ◽  
Vol 2 (2) ◽  
pp. 70-76
Author(s):  
Savitri Septiara Pratiwi ◽  
Ana Setiani ◽  
Novi Andri Nurcahyono

The purpose of this research are : 1) knowing the process of developing interactive with using Adobe Flash CS3 Professional media, 2) knowing the effectiveness of interactive learning with using Adobe Flash CS3 Professional media, 3). knowing the ability of students' mathematical understanding after using the Adobe Flash CS3 Professional media. The type of research is Research and Development (R & D) with One-Group Pretest-Posttest. The research was conducted at Mardi Waluya 2 Sukabumi Junior High School in the 2018/2019 semester event. The writer take the population of this study is on VII class. The sample used simple random sampling and for the instruments used were validation questionnaires media and tests. Data analysis techniques are using the Likert scale for validation questionnaires media, using the T test to determine effectiveness, and N-Gain to determine the increase in students' mathematical understanding skills. Interactive learning media are valued by media experts and material experts, with the results obtained that are valid so that they can be used in learning. The results of the effectiveness test are Thit (8.78)> T table (1,699) with a significant level used which is 5%. With high criteria of N-Gain test results are 75.61. Based on the results of these studies, interactive learning with using Adobe Flash CS3 Professional media can be effective in learning and can improve students' of mathematical understanding skills.


Kappa Journal ◽  
2021 ◽  
Vol 5 (1) ◽  
pp. 102-108
Author(s):  
Fartina Fartina ◽  
◽  
Khaerus Syahidi ◽  
Laxmi Zahara ◽  
Zaotul Wardi ◽  
...  

This study aims to determine the differences in student achievement who are taught using interactive multimedia drills model with students who are taught using science comic media. This type of research is experimental research. The population in this study is all students of class VII MTs. The State of Selong Model and the sampling was determined by using cluster random sampling technique to select the class and simple random sampling to select the students in that class. The second sampling technique is random sampling by drawing lots, cluster random sampling, namely the class is divided into experimental class I, namely the class that is taught using interactive multimedia drills model (class VII-E) and the experimental class II, namely the class that is taught using comic media. science (class VII-F), each of which consists of 36 students. And simple random sampling, where students are drawn after data collection to reduce the sample to 30 students to facilitate hypothesis testing. The data collection technique used post-test while the data analysis technique to test the hypothesis was the t-test. The results of data analysis using t-test showed that there were differences in student achievement who were taught using interactive multimedia drills model with students who were taught using science comic media. This can be seen in the post-test results where t-count > t-table is 2.206 > 2.002. Thus H0 is rejected and Ha is accepted. This means that there are differences in student achievement who are taught using interactive multimedia drills model with students who are taught using science comics


JEJAK ◽  
2015 ◽  
Vol 8 (1) ◽  
Author(s):  
Ade Pranata ◽  
Ahmad Takhlishul Umam

<p>Onion prices are fluctuating in Central Java, causing profits onion farmers uncertain. So that when the price drops causing the farmers had a loss and decrease cultivating intensity in the next season. The data in this study using quantitative data using OLS (Ordinary Least Square) with the classical assumption: multicoloniarity, autocorrelation, heteroscedasticity, and test for normality. The test equipment are using F-test, t test, and R<sup>2</sup>. From the test results of significance (F test) showed that the independent variables simultaneously significant effect on dependent variable with the calculated F value of 7.594314 and 0.007849 probability &lt;0.05. The results of the partial model test (t test) showed that the price of onion variables significantly influencing the production of onion variables with probability 0.0078 &lt;α (0.05) and had a negative impact, with coefficient of -3,148.617. Coefficient of determination on this results is 0.117569. it could be explained that onion production is influenced by variables onion prices by 11.76% while the remaining 88.24% influenced by other variables outside the model. Recomendate : The government needs to control the price that farmers do not lose money when prices fall and can continue cultivating in the next period. So that the onion production is relatively stable.</p><p> </p>


2021 ◽  
Vol 2 (4) ◽  
pp. 332-338
Author(s):  
Ferona Gustiana ◽  
Ahmad Soleh ◽  
Zahra Indah Ferina

The purpose of this study was to determine the effect of CAR, LDR and BOPO on ROA at conventional state-owned banks listed on the Indonesia Stock Exchange. The sample in this study were four conventional banks in Indonesia, namely BNI, BRI, BTN and Bank Mandiri. The study was conducted from 2010 to 2019. The data collection method used the documentation method. Data analysis used was multiple linear regression, coefficientof determination and hypothesis testing. From the calculation of the multiple linear regression equation, it can be seen that the effect of CAR, LDR and OEOI on ROAat conventional state-owned banks results in regression test results: Y = 11.602 + 0.01X1 + 0.005 X2 - 0.108 X3. The coefficient of determination obtained by R square is 0.785. This means that X1 (CAR), X2 (LDR) and X3 (BOPO) have an effect on ROA (Y) by 78.5% while the rest (100% - 78.5% = 21.5%) are influenced by variables. others who were not examined in this study. The t test results show that there is a significant effect separately between CAR, LDR and BOPO on ROA at conventional state-owned banks. The results of the F test show a significance value of 0.000, because the significant value is less than 0.05, it means that CAR, LDR and BOPO have a significant effect together on ROA at conventional state-owned banks. Keywords: CAR, LDR, BOPO, ROA 1) The Candidate of Bachelor in Economics (Accounting) 2) Supervisors.


Author(s):  
Herawati Khotmi ◽  
Muhammad Wahyullah ◽  
Fachrozi

This study aims to analyze the effect of Financing to Deposit Ratio (FDR), Non Performing Financing (NPF), Third Party Funds (TPF), Asset Growth on Financing Provided (PYD).  The update in this study is the Asset Growth variable which is thought to have a close relationship with PYD. This study is a quantitative research with SPSS statistical test.The sample of this study are the Islamic banks in Indonesia, which were taken based on the number of provinces in Indonesia which is 33 (thirty three) provinces throughout 2018-2020. The source of data used in this study is from the secondary data taken from the website www.ojk.go.id. The data analysis used in this study is from conducting the classical assumptions test then followed by multiple regression which are the determination test  and T test. While the results of the t test showed that TPF had a positive and significant effect on PYD, while FDR had no effect on PYD. The same as Asset Growth no effect on PYD. Also NPF had a negative and significant effect on PYD. The coefficient of determination test results show the Adjusted R Square value of 0.173, this indicates that only 17.3% of the PYD financing variables are influenced by NPF, PYD, and FDR while the remaining 82.7% is influenced by other factors Keywords: NPF; TPF; FDR; PYD; Asset Growth; ABSTRAK Tujuan penelitian  untuk menguji pengaruh Financing to Deposit Ratio (FDR), Dana Pihak Ketiga (DPK), Non Performing Financing (NPF), Pertumbuhan Aset terhadap Pembiayaan Yang Diberikan (PYD). Perbaharuan dalam penelitian ini yaitu variabel Pertumbuhan Aset yang diduga memiliki kaitan yang erat terhadap PYD. Jenis penelitian kuantitatif dengan uji statistik SPSS. Sampel penelitian  yaitu bank syariah yang ada di Indonesia diambil berdasarkan jumlah provinsi sebanyak 33 (tiga puluh tiga) provinsi periode 2018 - 2020. Data yang digunakan bersumber dari data sekunder yang diperoleh dari situs www.ojk.go.id. Analisis data yang digunakan yaitu dengan melakukan uji asumsi klasik kemudian dilanjutkan dengan regresi berganda yaitu uji determinasi dan Uji t.  Sedangkan hasil uji t menunjukkan DPK berpengaruh positif dan signifikan terhadap PYD, FDR tidak berpengaruh terhadap PYD, Pertumbuhan asset tidak berpengaruh terhadap PYD dan NPF berpengaruh negatif dan signifikan terhadap PYD. Hasil uji koefisien determinasi menunjukkan nilai Adjusted R Square 0,173,  hal ini menunjukkan bahwa hanya 17,3% variabel pembiayaan PYD  dipengaruhi oleh NPF, DPK, dan FDR sedangkan sisanya 82,7% dipengaruhi oleh faktor lain. Kata kunci : NPF; DPK; FDR; PYD; Pertumbuhan Aset;


2018 ◽  
Vol 5 (2) ◽  
pp. 63
Author(s):  
Novita Nurfajriani ◽  
Eka Putri Azrai ◽  
Diana Vivanti Sigit

<p align="center"><strong>Abstrak</strong></p><p>Perilaku pro-lingkungan adalah sebuah tindakan yang dilakukan secara sadar untuk mengurangi dampak negatif yang disebabkan oleh aktivitas manusia pada lingkungan. Perilaku pro-lingkungan peserta didik dapat ditingkatkan salah satunya melalui ecoliteracy. Penelitian ini bertujuan untuk mengetahui hubungan ecoliteracy dengan perilaku pro-lingkungan peserta didik SMP. Penelitian ini dilaksanakan di SMPN 45 Jakarta pada semester genap bulan Mei  tahun ajaran 2017-2018. Metode yang digunakan adalah metode deskriptif dengan studi korelasional. Sampel yang digunakan sebanyak 168 peserta didik yang dipilih dengan teknik simple random sampling. Hasil uji prasyarat diketahui bahwa data berdistribusi normal dan homogen. Koefisien korelasi yang diperoleh sebesar 0,171 dan nilai signifikansi sebesar 0,026, artinya terdapat hubungan yang signifikan antara ecoliteracy dengan perilaku pro-lingkungan peserta didik SMP Negeri 45 Jakarta. Koefisien determinasi yang diperoleh sebesar 0,029, artinya ecoliteracy berkontribusi terhadap perilaku pro-lingkungan peserta didik SMP Negeri 45 Jakarta sebesar 2,9%.</p><p><em> </em></p><p><em>Kata kunci: Ecoliteracy, perilaku pro-lingkungan, peserta didik.</em></p><p> </p><p align="center"><strong><em>ABSTRACT</em></strong></p><p><em>Pro-environmental behavior is a conscious act to reduce the negative impact caused by human activity on the environment. Pro-environment behavior in students can be improved through ecoliteracy. This study aims to determine the relationship of ecoliteracy with pro-environment behavior in students of junior high school. This research was conducted at 45 Jakarta junior high school on May 2017-2018. The method used is descriptive method with correlational study. Total of sample are 168 students selected by simple random sampling technique. The result of prerequisite test known that the data are normally distributed and homogeneous. The correlation coefficient is 0.171 and the significance value is 0.026, it means there is a significant correlation between ecoliteracy with pro-environment behavior of students of 45 Jakarta Junior High School. The coefficient of determination is 0.029, it means that ecoliteracy has determine pro-environment behavior of students of 45 Jakarta Junior High School equal to 2.9%.</em></p><p><em> </em></p><p><em>Keywords: Ecoliteracy, pro-environment behavior, student.</em></p>


2019 ◽  
Vol 15 (2) ◽  
pp. 321-336
Author(s):  
Dona Fitria ◽  
Ismail Dwi Cahyo

The purpose of this study was to determine and analyze the WPOP Business compliance before and after the tax amnesty was implemented at KPP Pratama Jakarta Pancoran. The data analysis technique in this study uses the 2016 - 2017 SPT tax compliance ratio. Statistical tests using the Paried Sample t-Test. The results showed that the number of WPOP business compliance ratios on time after the enactment of the tax amnesty increased by 4.64%, in 2016 amounting to 9.12% and in 2017 amounting to 13.76%. The number of Business WPOPs that report annual SPT not on time after the enactment of the tax amnesty has decreased from 577 to 164. The results of the WPOP Business Compliance ratio not on time after the enactment of the tax amnesty dropped from 2016 by 6.97% to only 1.91% in in 2017. However, the number of Business WPOPs that did not report Annual Tax Returns after the enactment of the tax amnesty increased from 2016 to 6,922 to 7,238 in 2017. The ratio of taxpayer compliance that does not submit Annual Tax Returns increases 0.43%.The statistical results using a different paired test can be concluded that there is no difference in compliance of the WPOP Entrepreneurs before and after the enactment of the Tax Amnesty at the Pancoran Primary Tax Office. It means that the Directorate General of Taxes has not succeeded in increasing the compliance of the Business WPOP through the Tax Amnesty policy regulations.


2018 ◽  
Author(s):  
STIM Sukma

The purpose of this research is to how much facility effect to satisfaction at Hairos Water Park Medan. The sample are 99 people, using random sampling is that provides an equal opportunity for every member of the population to be sample. Data analysis using simple regression test, hypotesis testing the coefficient of determination (R2), and partial test (t test). Data processing using SPSS 20. The rulest showed that the partial facilities have no effect and not significant to visitor satisfaction at Hairos Water park.


2018 ◽  
Author(s):  
STIM Sukma

The purpose of this study was to determine whether there is influence of motivation on employee performance on KSPPS BMT Amanah Ray Medan. The sample was 87 Employees BMT Amanah Ray Medan, sampling using random sampling is sampling that provides an equal opportunity for every member of the population to be sampled. Analysis of data using multiple regression test the accuracy of the model (the classical assumption), hypothesis testing using the coefficient of determination (R2), Persia test (t test), while the data processing using SPSS 20. The results showed that the motivation explain the existence of the variable employee performance , besides partially effect motivation positive and significant impact on employee performance.


2021 ◽  
Vol 21 (02) ◽  
Author(s):  
Sri Laksmi Pardanawati ◽  
Fandy Tri Apriyono

This study aims to determine what factors influence consumer purchase interest in British propolis products among students and lecturers of ITB AAS Surakarta. The variable consists of 4 independent variables (independent), namely product information, prices, promotions and business opportunities. This study uses a quantitative approach with data collection methods carried out through instruments or questionnaires distributed online to students and lecturers of ITB AAS Surakarta. The samples taken were as many as 92 respondents with the system. The data obtained were then processed using the SPSS version 23 application. This analysis used the validity test, reliability test, multiple linear regression test, statistical test through the T test, F count and the coefficient of determination (R2). The results of the t test show that product information has a significant effect on purchase intention, while price, promotion and business opportunities partially do not have a significant effect on consumer buying interest. The results of the F-test show that product information, prices, promotions and business opportunities simultaneously have a significant effect on consumer buying interest. While the R2 test results show that product information, prices, promotions and business opportunities significantly influence consumer buying interest with an effect of 39.8%. While the remaining 60.2% is influenced by other variables outside this model. Keywords: Product, Price, Promotion, Business Opportunities, Consumer Purchase Interest


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