scholarly journals PERSEPSI WAJIB PAJAK ORANG PRIBADI PADA TINGKAT KEPATUHAN ATAS PELAKSANAAN SELF ASSESSMENT SYSTEM DAN PENGARUHNYA TERHADAP TINDAKAN PENYELUNDUPAN PAJAK (TAX EVASION): STUDI PADA KANTOR PELAYANAN PAJAK PRATAMA SLEMAN YOGYAKARTA

2016 ◽  
Vol 1 (2) ◽  
Author(s):  
Indah Puspitasari ◽  
Dewi Kusuma Wardani
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Correlation Coefficient ◽  
Quantitative Study ◽  
Tax Evasion ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Assessment System ◽  
Self Assessment ◽  
Compliance Level

This study aimes to determine whether the perception of individual taxpayer compliance level for the implementation of self-assessment system tax evasion. The research was conducted by distributing questionnaires to individual taxpayers who are in the Kantor Pelayanan Pajak Pratama Sleman Yogyakarta (Tax Office Primary Sleman Yogyakarta). This research is a quantitative study. Sampling method is convinience sampling. Is sampling that is the distributed 70 quesionare, three of the respondents did not fill and 2 did not full completed. So, obtained data from 65 respondents. We used linear regression analysis with SPSS for Windows 17.00. We found that the perception of individual taxpayer compliance level for the implementation of self-assessment system negatively affect (tax evasion). The coesionare correlation coefficient is -0.547. It indicates that there is a moderate or fairly between individual taxpayer perception on the level of compliance on the implementation of selfassessment system for tax evasion. Negative direction indicates that the higher the perception of individual taxpayer compliance level for the implementation of self-assessment system, the lower tax evasion, or vise versa. Keywords: Perception of taxpayer compliance level for the implementation of selfassessment system, tax evasion.

scholarly journals PERSEPSI WAJIB PAJAK ORANG PRIBADI TENTANG PELAKSANAAN SELF ASSESSMENT SYSTEM TERHADAP TINDAKAN TAX EVASION DI KULON PROGO

2016 ◽  
Vol 3 (1) ◽  
Author(s):  
Dini Utami ◽  
Andri Waskita Aji
Keyword(s):  
Regression Analysis ◽  
Tax Evasion ◽  
Service System ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Assessment System ◽  
Self Assessment ◽  
Tax System ◽  
Negative Effect ◽  
The Individual

This research aimed to determine the individual tax payer perceptions about the implementation of self assessment system to measure tax evasion in Kulon Progo. Variables that are used to represent the taxpayer's perception is tax regulations, the service tax authorities, the effectiveness of the tax system. Sampling using purposive sampling and data collection using the questionnaire. The questionnaire distributed to the individual tax payer who is in Kulon Progo. Technical analysis of the data in this research is multiple linear regression analysis using SPSS 20 for windows. The results showed that the tax regulations negatively affect tax evasion acts are of significant, negative effect on the service tax authorities of tax evasion significant action, the effectiveness of the tax system significantly influence the actions of tax evasion significantly. The ability of the regression equation to explain the effect of tax laws, the service tax authorities and the effectiveness of the tax system amounted to 77.55%, while 22.5% is explained by other variables outside the research. Keywords: tax regulations, tax authorities and the effectiveness of the service system of taxation.

scholarly journals PENGARUH PENGALAMAN AUDIT, PENGETAHUAN MENDETEKSI KEKELIRUAN, INDEPENDENSI DAN AUDIT TENURE PADA AUDIT JUDGMENT

2018 ◽  
pp. 2175
Author(s):  
Made Ayu Oktaviana ◽  
Maria Mediatrix Ratna Sari
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Collection Method ◽  
Audit Judgment ◽  
Analysis Technique ◽  
Public Accountant

The purpose of this research was to obtain empirical evidence on the influence of audit experience, knowledge of detecting errors, independence and audit tenure on audit judgment. This research was conducted at Public Accountant Office in Bali area and registered in IAPI year 2017 with primary data collection method that is questioner. The number of samples analyzed by 44 respondents, and using purposive sampling method. The analysis technique used is Multiple Linear Regression Analysis. The final result of the research states that the higher the audit experience the more accurate audit judgment. Increasing the knowledge detecting errors an auditer so audit judgment is more accurate. The higher the independence of an auditor the audit judgment is more accurate. The more audit tenure an auditer the audit judgment more accurate.

scholarly journals HUBUNGAN PERSEPSI TENTANG PROFESI FISIOTERAPI DENGAN MOTIVASI BELAJAR MAHASISWA AKADEMI FISIOTERAPI UKI

2018 ◽  
Vol 10 (3) ◽  
pp. 226
Author(s):  
Maksimus Bisa
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Correlation Analysis ◽  
Correlation Coefficient ◽  
Linear Regression Analysis ◽  
Motivation To Learn ◽  
Simple Linear Regression ◽  
Level 1 ◽  
Relationship Of ◽  
The Relationship

ABSTRACTThis study is descriptive analitik, aims to describe the relationship of perceptions about the physiotherapy profession with the motivation to learn students of the Academy of Physiotherapy UKI. Data collection through questionnaires to students of Physiotherapy Academy UKI level 1, 2, and 3 with a sample of 53 students, then give a score of each statement of questionnaire.The result of correlation analysis shows that p = 0,584> α (0,05) ho is accepted, so there is no significant relationship between the two variables. To measure the closeness and intensity of the relationship between the two variables, test of correlation coefficient and simple linear regression. The result of correlation coefficient test (r) obtained by -0,077, lies below the value of -0.30 (very weak) thus can be said there is no relation between perception about physiotherapy profession with motivation learn student Akfis UKI. Result of linear regression analysis obtained equation: Y = 73,52 + (-0,088) X. This means that every 1 point decrease of perception value will influence motivation value equal to 0,088 times.Keywords: Perception, motivation, physiotherapy profession, and learning achievement. ABSTRAKPenelitian ini bersifat deskriptif analitik, bertujuan untuk mendeskripsikan hubungan persepsi tentang profesi fisioterapi dengan motivasi belajar siswa Akademi Fisioterapi UKI. Pengumpulan data melalui kuesioner kepada siswa Fisioterapi Academy UKI tingkat 1, 2, dan 3 dengan sampel sebanyak 53 siswa, kemudian memberikan skor masing-masing kuesioner pernyataan. Hasil analisis korelasi menunjukkan bahwa p = 0,584> α (0,05) ho diterima, sehingga tidak ada hubungan yang signifikan antara kedua variabel tersebut. Untuk mengukur kedekatan dan intensitas hubungan antara kedua variabel tersebut, uji koefisien korelasi dan regresi linier sederhana. Hasil uji koefisien korelasi (r) diperoleh sebesar -0,077, berada di bawah nilai -0,30 (sangat lemah) sehingga dapat dikatakan tidak ada hubungan antara persepsi tentang profesi fisioterapi dengan motivasi belajar siswa Akfis UKI. Hasil analisis regresi linier diperoleh persamaan: Y = 73,52 + (-0,088) X. Artinya setiap 1 titik penurunan nilai persepsi akan mempengaruhi nilai motivasi sebesar 0,088 kali.Kata kunci: Persepsi, motivasi, profesi fisioterapi, dan prestasi belajar.

scholarly journals STUDI EMPIRIS TENTANG PENGAWASAN KERJA, PENGALAMAN KERJA, DAN KEMAMPUAN KERJA SERTA PENGARUHNYA TERHADAP MOTIVASI BERPRESTASI KARYAWAN

2022 ◽  
Vol 18 (1) ◽  
pp. 80-100
Author(s):  
Rahayu Mardikaningsih ◽  
Samsul Arifin
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Achievement Motivation ◽  
Work Experience ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Main Function ◽  
Quantitative Studies ◽  
The Impact ◽  
Analytical Device

Human assets as one of the elements of manufacturing are the riding pressure of each organisation. They have a main function in understanding the organisation's goals. Companies ought to constantly inspire them to offer the excellent paintings effects in order that organisation sports aren't hampered consistent with their workload and responsibilities. Good paintings effects are primarily based totally at the lifestyles of a cause for fulfillment and there are numerous variables that have effect on this. This studies targets to research and decide the impact of labor supervision, paintings revel in, and paintings cappotential on fulfillment motivation. This quantitative studies takes the populace targeted on personnel who paintings withinside the manufacturing phase of a multinational organisation in Sidoarjo. Respondents on this observe have been a hundred and twenty respondents. The analytical device used, particularly SPSS model 25 program. The sampling method on this observe the usage of purposive sampling method. The analytical device used is more than one linear regression analysis. The effects confirmed that each one hypotheses have been demonstrated correct. Work supervision has a massive effective impact on fulfillment motivation. Work revel in and paintings cappotential even have a massive have effect on fulfillment motivation. The 3 of them offer a massive impact concurrently on fulfillment motivation. Keywords: job supervision, work experience, work ability, achievement motivation.

scholarly journals DETERMINANTS OF COMPLIANCE WITH PERSONAL TAX OBLIGATION: DO TAX AMNESTY PLAY?

ACCRUALS ◽  
2019 ◽  
Vol 3 (2) ◽  
pp. 259-267
Author(s):  
Resshe Serlly Gita ◽  
Amir Hidayatulloh
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Tax Amnesty ◽  
Convenience Sampling ◽  
The City

This study aims to analyse the effect of tax services, tax amnesty, taxation knowledge, and tax sactions on taxpayer compliance. The population in the study is an individual taxpayer in the city of Yogyakarta. The sample in the study was an individual taxpayer in the city of Yogyakarta, and took part in the tax amnesty program. The sampling technique in this study used the convenience sampling method. Responden in the study amounted 60 respondents. The data anlysis technique in this study used multiple linear regression analysis. This study obtained result that taxpayer compliance in influenced by tax services and tax amnesty programs. However, taxation knowledge and tax saction does not affect taxpayer compliance. The cause of taxation knowledge does not affest taxpayer compliance, perhaps the understanding of taxpayers regarding the procedures for payment and reporting is still minimal. Meanwhile, the reason for lack of support fot tax sanction on taxpayer compliance, perhaps because taxpayers consider that saction given when taxpayer violate laws are still mild. Therefore, these two reasons are factors that encourage taxpayers to behave disobediently.

scholarly journals Pengaruh Pengendalian Internal, Integritas, Asimetri Informasi dan Kapabilitas Pada Kecurangan Akuntansi

2019 ◽  
Vol 28 (3) ◽  
pp. 1819
Author(s):  
Ni Komang Norma Nita ◽  
Ni Luh Supadmi
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Information Asymmetry ◽  
Internal Control ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Questionnaire Data ◽  
Accounting Fraud ◽  
Negative Effect ◽  
Positive Effect

This study aims to determine the effect of internal control, integrity, information asymmetry and capability on accounting fraud in OPD District X. The population used is 37 OPD. The sample in this study was the Head of the OPD, Secretary of the OPD, Financial Staff and Managers of each Service in District X with a total of 148 respondents. The method of determining the sample uses a purposive sampling method and data collection using a questionnaire. Data were analyzed using Linear Regression Analysis. Based on the results of the analysis show that internal control and integrity have a negative effect on accounting fraud. While the information asymmetry and capability variables have a positive effect on accounting fraud. For ODP District X in making decisions related to the existence of internal control, integrity, information asymmetry and capabilities in an organization so that this can affect the level of accounting fraud. Keywords : Internal control, integrity, information asymmetry, capability, accounting fraud.

scholarly journals Pelayanan Fiskus, Pelayanan Perpajakan dan Kepatuhan Wajib Pajak Orang Pribadi di Kabupaten Semarang

2018 ◽  
Vol 7 (2) ◽  
pp. 118
Author(s):  
Andi Wijayanto
Keyword(s):  
Sampling Method ◽  
Linear Regression Analysis ◽  
Tax Compliance ◽  
Multiple Linear Regression Analysis ◽  
Subjective Norms ◽  
Assessment System ◽  
The Self ◽  
Research Approach ◽  
Self Assessment ◽  
Future Studies

This study was conducted to analyze the performance of the service of tax authorities, Taxation Services and Tax Compliance of taxpayers and the influence tax authorities Services and Taxation Services to the personal taxpayer compliance in Semarang District. The study using a survey research approach. The population in this study were all individual taxpayers in the district of Semarang. Sampling method using judgment sampling with a sample of 100 taxpayers. Methods of data collection using questionnaires, interviews, and documentation. Data analysis using multiple linear regression analysis. The study concluded that: (a) variable of tax authorities service had no significant effect on the variable Taxpayer Compliance; (b) Taxation Services has positive and significant effect on Taxpayer Compliance; (c) variable service of tax authorities and Taxation Services simultaneously have significant effect on Taxpayer Compliance. The research suggestions: (a) taxation socialization should be increased so that all taxpayers know that they have choices and ease to report SPT; (b) Tax Officer must more Proactive and communicative to the taxpayers; (c) rewards and punishments apply to the taxpayer in accordance with the legislation in force; (d) variable service of tax authorities and Taxation Service has simultaneously contributed influences on taxpayer compliance is relatively small at only 16.7 percent. It is therefore recommended for future studies to examine several other factors, such as the understanding of the self-assessment system, education level, income level, tax penalties, or because of attitudes, subjective norms, and perceived behavioral control.Penelitian ini dilakukan dengan tujuan untuk menganalisis kinerja Pelayanan Fiskus, Pelayanan Perpajakan dan Kepatuhan Wajib Pajak serta pengaruh Pelayanan Fiskus dan Pelayanan Perpajakan Wajib Pajak terhadap kepatuhan Wajib Pajak Orang Pribadi di Kabupaten Semarang. Penelitian menggunakan pendekatan survey. Populasi dalam penelitian ini adalah seluruh WP Orang Pribadi (OP) di Kabupaten Semarang. Metode penarikan sampel dilakukan dengan teknik judgement Sampling dengan jumlah sampel 100 WP. Metode pengumpulan data menggunakan Kuesioner, Wawancara, dan Dokumentasi. Analisis menggunakan analisis regresi linier berganda. Penelitian menyimpulkan bahwa: (a) Pelayanan Fiskus tidak berpengaruh signifikan terhadap variabel Kepatuhan WP; (b) Pelayanan Perpajakan berpengaruh positif dan signifikan terhadap variabel Kepatuhan WP; (c) Variabel Pelayanan Fiskus dan Pelayanan Perpajakan secara simultan berpengaruh signifikan terhadap Kepatuhan WP. Saran-saran penelitian: (a) Sosialisasi media penyampaian SPT dan penyuluhan perpajakan harus ditingkatkan agar semua WP mengetahui bahwa mereka memiliki pilihan-pilihan dan kemudahan dalam menyampaikan SPT; (b) Petugas Pajak harus Lebih Proaktif dan Komunikatif kepada para WP; (c) menerapkan reward dan punishment kepada WP sesuai dengan peraturan perundang-undangan yang berlaku; (d) Variabel Pelayanan Fiskus dan Pelayanan Perpajakan secara simultan memiliki kontribusi pengaruh terhadap kepatuhan WP yang terbilang kecil yaitu hanya 16,7 persen. Oleh karena itu bagi penelitian selanjutnya disarankan untuk meneliti beberapa faktor lain, misalnya adalah pemahaman terhadap sistem self assessment, tingkat pendidikan, tingkat penghasilan, sanksi perpajakan, atau karena faktor sikap, norma subyektif, dan kontrol perilaku yang dipersepsikan.

scholarly journals PENGARUH RUANG FISKAL, PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, PERSENTASE PENDUDUK MISKIN, DAN RATA-RATA LAMA SEKOLAH TERHADAP BELANJA PENDIDIKAN

2020 ◽  
Vol 2 (1) ◽  
pp. 9-20
Author(s):  
Nur Rohmah Hidayati ◽  
Andy Dwi Bayu Bawono
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Social Science ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Poverty Rate ◽  
Education Expenditures ◽  
Fiscal Space ◽  
Test Result

This research aims to examine the influence of Fiscal Space, Locally Generated Revenue(PAD), General Allocation Funds(DAU), Poverty Rate (PPM), and Mean Years School(RLS) on Education Expenditures. The population used in this study is all regency/city in Indonesia. The sampling method in this research using purposive sampling method, collected data processed 505 regency/city samples. The analysis used in this research is multiple linear regression analysis processed using the Statistical Package for Social Science (SPSS) version 21.00 software program. The simulant test result shows that Fiscal Space, Locally Generated Revenue (PAD), General Allocation Fund (DAU), Poverty Rate (PPM), and Mean Years School(RLS) significantly influence Education Expenditures. While the partial test shows that Fiscal Space, Local Original Revenue (PAD), General Allocation Fund (DAU) effect on Education Expenditures, Proverty Rate (PPM) has no effect on Education Expenditures, and Mean Years School (RLS) negatively influences Education Expenditures

scholarly journals PENGARUH DANA PIHAK KETIGA DAN LOAN TO DEPOSIT RATIO (LDR) TERHADAP RETURN ON ASSETS (ROA) PADA PERBANKAN BUMN PERIODE 2010-2019

2021 ◽  
Vol 10 (2) ◽  
pp. 196-213
Author(s):  
Farida Citra Dewi ◽  
Heikal Muhammad Zakaria
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Third Party ◽  
Analysis Method ◽  
Return On Assets

This study aims to determine the Effect of Third Party Funds and Loan to Deposit Ratio (LDR) on Return on Assets (ROA). This research was conducted at SOE Banks listed on the Indonesia Stock Exchange Period 2010-2019. This study uses multiple linear regression analysis method with a total sampling method. The results showed that: Third Party Funds had a positive and significant effect on Return on Assets (ROA). Loan to Deposit Ratio (LDR) has no significant effect on Return on Assets (ROA). Simultaneous Third Party Funds and Loan to Deposit Ratio (LDR) have a significant effect on Return on Assets (ROA).

scholarly journals PENGARUH PENGETAHUAN PERPAJAKAN, SANKSI PAJAK, DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN MEMBAYAR PAJAK BUMI DAN BANGUNAN DI KECAMATAN SONDER KABUPATEN MINAHASA

2020 ◽  
Vol 15 (2) ◽  
pp. 175
Author(s):  
Ablessy Mumu ◽  
Jullie J. Sondakh ◽  
I Gede Suwetja
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Analytical Method ◽  
Research Method ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Sample Selection ◽  
Tax Compliance ◽  
Multiple Linear Regression Analysis ◽  
State Revenue

Tax has a very important role for development in Indonesia because tax is the biggest source of state revenue. Compliance with paying taxes is very important to increase the country's income and welfare. The purpose of this study was to determine the effect of tax knowledge, tax sanctions, and taxpayer awareness of tax compliance in paying land and building taxes. The research method is quantitative. The sample selection uses the accidental sampling method by distributing questionnaires to 100 land and building taxpayers in Sonder District, Minahasa Regency. The analytical method used is multiple linear regression analysis using the SPSS program. The results showed that tax knowledge, tax sanctions and awareness of taxpayers had a positive and significant effect on compliance with paying land and building taxes in Sonder District, Minahasa Regency.

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