scholarly journals PENGARUH PERSEPSI PELAKSANAAN SENSUS PAJAK NASIONAL, PENGETAHUAN PERATURAN PERPAJAKAN, DAN KESADARAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DI DAERAH ISTIMEWA YOGYAKARTA

2016 ◽  
Vol 2 (1) ◽  
Author(s):  
Ana Choirun Nisa ◽  
Andri Waskita Aji

This research is aimed to know the influence of perception of Sensus Pajak Nasional, knowledge of taxation laws, tax awareness to tax compliance in the Special Region of Yogyakarta. This research uses purposive sampling and survey methods with questionnaires. Questionnaires distributions to 100 respondents. The respondents of this research are taxpayer sespecially business owners who are in the business districtand have stickers of Sensus Pajak Nasional. Data analysis was performed using multiple linear regression analysis with SPSS 19 for windows. The results of this research indicated that perception of Sensus Pajak Nasional have a positive and significant influence on taxpayer's complience, knowledge of taxation laws tax awareness have a positive and significant influence on taxpayer's complience. The magnitude of perception of Sensus Pajak Nasional, knowledge of taxation laws, tax awareness to tax compliance to explain tax compliance is 83,3%, while the remaining 16,7% explained by other variables not examined in this research. Keyword: the perception of Sensus Pajak Nasional, knowledge of taxation laws, tax awareness, taxpayer's compliance

2019 ◽  
Author(s):  
Serly Kurnia Illahi ◽  
Marlina

ABSTRAKThis study aims to determine the understanding of tax regulations and motivation of taxpayers with tax compliance. The object of this research is the Padang Satu Primary Tax Office. The number of questionnaires in this study amounted to 92 questionnaires. The data from this study come from primary data obtained from the Padang Satu Primary Tax Office. Data analysis using multiple linear regression analysis. Based on the results of the study, not all positive variables are seen from the results of the t-test and the significance level is smaller than 0.05. for further research, it is expected to add research variables and the amount of data so that research is more accurate.Keyword:Understanding of Tax Regulations, Motivation of Taxpayers, Compliance of Taxpayers


2020 ◽  
Vol 2 (1) ◽  
pp. 87-93
Author(s):  
Megi Triandani ◽  
Apollo Apollo

The purpose of this research are to examine how much influence the understanding of taxation, tax sanctions and taxpayer awareness of tax compliance. The population in this research are the taxpayers of individual entrepreneurs in the Tangerang Region, then the samples are drawn using a method simple random sampling. Using quantitative and analytic statistics method for the analytical method that are multiple linear regression analysis method. The results showed that taxpayer understanding and taxpayer awareness affected taxpayer compliance while tax sanctions did not affect the compliance of taxpayers of individual entrepreneurs in the Tangerang Region. The data analysis technique used in this research was SPSS v.23


2018 ◽  
Vol 1 (2) ◽  
pp. 53
Author(s):  
Fibria Anggraini

The purpose of this study was to analyze the factors that affect tax compliance (tax compliance) individual taxpayers This study uses the variable individual behavior, motivation and tax knowledge as the independent variable and tax compliance individual taxpayers as the dependent variable. Data analysis was performed using multiple linear regression analysis with SPSS for Windows Version 19.00. The results of this study indicate that individual behavior, motivation and tax knowledge have significant effect on tax compliance individual taxpayers . Keywords: individual behavior, motivation, tax knowledge, tax compliance.


2020 ◽  
Vol 22 (2) ◽  
pp. 147-158
Author(s):  
Lita Apriani Rustian ◽  
Tantri Widiastuti

This study aims to analyze: (1) the effect of production factors on competitiveness; (2) the effect of demand conditions on daylight power (3) the effect of related and supporting industries on competitiveness (4) the effect of production factors, demand conditions and related and supporting industries on competitiveness. Respondents in this study were 90 micro and small businesses that became partners of Pusat Layanan Usaha Terpadu (PLUT) in the Special Region of Yogyakarta. The variables used in this research are related and supporting industrial cooperation as independent variables, production factors, demand conditions, competitiveness as the dependent variable. Data collection using questionnaires and data analysis using multiple linear regression analysis. The results of the research are showed that, production factors have an effect on MSE competitiveness of 6.05%, demand conditions of 11.28% and related and supporting industries of 8.58%.


2020 ◽  
Vol 2 (1) ◽  
pp. 89-98
Author(s):  
Bagus Nyoman Kusuma Putra ◽  
I Wayan Gede Antok Setiawan Jodi ◽  
I Ketut Merta

Organizational commitment is a level or awareness of a person to recognize the extent of an organization and is bound to its goals so as to accelerate the organization to achieve its objectives. Competence is knowledge, skills, and abilities that are mastered by someone who has become a part of him, so he can do cognitive, affective, and psychomotor behaviors as well as possible. Employee performance is the result of work in quality and quantity achieved by someone in carrying out their functions in accordance with the responsibilities given to him.The purpose of this study is to determine the effect of commitment and competence on employee performance at PT. BPR Duta Bali. The sampling technique used is a saturated sampling technique. The sample in this study was 40 employees. The data analysis method used is multiple linear regression analysis with the SPSS program. The results of the study state that the commitment variable has a positive effect on employee performance. Competency variables do not affect employee performance. Commitment and competency variables simultaneously have a positive and significant effect on employee performance


2021 ◽  
Vol 1 (2) ◽  
pp. 80-99
Author(s):  
Salma Watun ◽  
Suwignyo Widagdo ◽  
Nanda Widaninggar

This study aims to analyze the effect of tax sanctions, tax socialization, tax system, and tax avoidance on the barriers to the tax collection. This research method was quantitative. The population in this study are all individual taxpayers who do free work in Jember Regency. By accidental sampling, the samples are fifty respondents of Individual Taxpayers who do free work. Data collection using a questionnaire, and the data analysis method uses multiple linear regression analysis. The results showed that tax sanctions, tax system, tax avoidance had a significant effect on the obstacles to tax collection, while tax socialization has no significant effect on barriers to tax collection. Since the tax socialization had no impact, fiscus should use the strategy to avoid the barriers of tax collection by using account representative assistance in active counseling to the taxpayer.


2019 ◽  
Vol 3 (2) ◽  
pp. 203
Author(s):  
Tri Siwi Nugrahani ◽  
Faizal Ardiyanto ◽  
Sulkhanul Umam

This research aimed to test the effect of internet knowledge and e-commerce use both partially and simultaneously using multiple linear regression analysis. Convenience sampling is used in this research where 59 SMEs from Bantul, Special Region of Yogyakarta Province are involved. The result of this research prove that all the hypotheses are supported except for first hypotheses which stated that internet knowledge significantly and positively affects cybercrime awareness. Therefore, e-commerce use is significantly and positively affects cybercrime awareness, and also internet knowledge and e-commerce is simultaneously affects cybercrime awareness.Keywords: e-commerce, cybercrime, awareness, SMEs, internet knowledge


2016 ◽  
Vol 5 (4) ◽  
Author(s):  
Muhdim Muhdim

The purpose of this study was to (1) To determine the significance of partial effect of Individual Characteristics, Leadership, Work Environment, Compensation and Career Prospects of the Work Motivation Head of the village in the district of East Lombok Keruak. (2) To determine the significance of the simultaneous effect of Individual Characteristics, Leadership, Work Environment, Compensation and Career Prospects of the Work Motivation Head of the village in the district of East Lombok Keruak. (3) To find out which of the factors Individual Characteristics, Leadership, Work Environment, Compensation and Career Prospects that have a dominant influence on work motivation Head of the Village in the district of East Lombok Keruak. Methods used are causal research. The data collection was conducted using questionnaires given to 90 respondents. Analysis of data using multiple linear regression analysis. The results showed that (1) There is a significant influence on the Simultaneous Individual Characteristics, Leadership, Work Environment, Compensation and Career Prospects of the Work Motivation Head of the Village in the District Keruak East Lombok. (2) There is a significant influence on the Partial Individual Characteristics, Leadership, Work Environment, Compensation and Career Prospects of the Work Motivation Head of the Village in the District Keruak East Lombok. (3) Compensation has a dominant influence on work motivation on the District Head of Village Affairs Keruak East Lombok. Keywords: Individual Characteristics, Leadership, Work Environment, Compensation, Career Prospects, Work Motivation


2019 ◽  
Vol 7 (1) ◽  
Author(s):  
Dr. Hotma Napitupulu

<p><em>This research is intended to examine the effect of price and product quality on customer satisfaction both partially and simultaneously at PT Sophie Paris Indonesia, Pondok Gede branch. The research method used is descriptive and verification research methods. Data was collected using the questionnaire method, and data analysis used was multiple linear regression analysis. The results showed that price, product quality and customer satisfaction.<br /><br /></em></p>


2021 ◽  
Author(s):  
Eva Trisnawati Chumairoh ◽  
Trianggoro Wiradinata

This purpose of this study was to determine the effect of leadership, motivation and discipline on employee performance. The independent variables were leadership (X1), motivation (X1) and discipline (X3). The dependent variable was employee performance (Y). This was explanatory research with a quantitative approach. The study was conducted at PT Surabaya Marine with employees. Data analysis was carried out through multiple linear regression analysis with the F test and t test. Employee performance was strongly influenced by leadership, motivation and discipline. Keywords: leadership, motivation, discipline, employee performance


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