PENGARUH KESADARAN WAJIB PAJAK, SANKSI PERPAJAKAN, PENGETAHUAN PERPAJAKAN, DAN PELAYANAN FISKUS

This study aimed to examine the effect of awareness of taxpayers, tax penalties, tax knowledge, and service tax authorities on tax compliance and building earth. The sampling technique in this study using a convenience sampling (convenience sampling) to 110 taxpayer earth and office buildings in the Department of Revenue, Finance and Asset Management Area (DPPKAD) Yogyakarta that meet the criteria. The data used are primary data through questionnaires, which contain a respondent's answers. Analysis of the data in this study using descriptive analysis and multiple linear regression analysis. The first hypothesis: awareness taxpayer positive effect on tax compliance on land and buildings, both: tax penalty positive effect on tax compliance on land and buildings, three: knowledge of taxation positive effect on tax compliance on land and buildings, a fourth: the service tax authorities positive effect on tax compliance and building earth. The fourth hypothesis can be proved by the results of the study showed that awareness of taxpayers, tax penalties, tax knowledge, and service fiskus positive effect on tax compliance and building earth. Keywords: Awareness of taxpayers, tax penalties, tax knowledge, Service tax authorities, taxpayers Compliance

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PENGARUH SOSIALISASI PERPAJAKAN DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM E-COMMERCE

Jurnal Riset Manajemen dan Bisnis ◽

10.21460/jrmb.2021.161.369 ◽

2021 ◽

Vol 16 (1) ◽

pp. 21

Author(s):

Afeni Maxuel ◽

Anita Primastiwi

Keyword(s):

Research Method ◽

Linear Regression Analysis ◽

Tax Compliance ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Primary Data ◽

Purposive Sampling ◽

Quantitative Descriptive ◽

E Mail ◽

Positive Effect

ABSTRAK Penelitian ini bertujuan untuk menguji apakah sosialisasi perpajakan, kesadaran wajib pajak dan sanksi perpajakan berpengaruh terhadap kepatuhan wajib pajak UMKM e-commerce. Metode penelitian ini menggunakan metode deskriptif kuantitatif dan data primer dengan menggunakan kuesioner. Penelitian mengambil sampel pengusaha e-commerce yang ada di Indonesia. Teknik pengambilan sampel menggunakan purposive sampling. Pengumpulan data dilakukan dengan cara mengirimkan kuesioner melalui chat personal atau melalui e-mail dalam bentuk google form kepada pengusaha e-commerce. Jumlah kuesioner yang diolah adalah 100 kuesioner. Data dianalisis menggunakan analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa sosialisasi perpajakan berpengaruh positif terhadap kepatuhan wajib pajak UMKM e-commerce sedangkan kesadaran wajib pajak dan sanksi perpajakan tidak berpengaruh signifikan terhadap kepatuhan wajib pajak UMKM e-commerce.Kata kunci: sosialisasi perpajakan, kesadaran wajib pajak, sanksi perpajakan, kepatuhan wajib pajak, umkm e-commerce. ABSTRACT This study aims to examine whether taxation socialization, awareness of taxpayers and tax sanctions affect the tax compliance of MSME e-commerce taxpayers. This research method uses quantitative descriptive methods and primary data using a questionnaire. The study took a sample of e-commerce entrepreneurs in Indonesia. The sampling technique uses purposive sampling. Data collection is done by sending questionnaires via personal chat or via e-mail in the form of Google forms to e-commerce entrepreneurs. The number of questionnaires processed was 100 questionnaires. Data were analyzed using multiple linear regression analysis. The results of this study indicate that taxation socialization has a positive effect on tax compliance of MSME e-commerce taxpayers while awareness of taxpayers and tax sanctions does not have a significant effect on tax compliance of MSME e-commerce taxpayersKeywords: taxation socialization, taxpayer awareness, tax sanction, taxpayer compliance, e-commerce SME

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PENGARUH TRANSPARANSI PENGELOLAAN KEUANGAN DANA DESA DAN PEMBERDAYAAN MASYARAKAT TERHADAP KESEJAHTERAAN MASYARAKAT DESA SIDOHARJO

Kajian Bisnis STIE Widya Wiwaha ◽

10.32477/jkb.v28i1.376 ◽

2020 ◽

Vol 28 (1) ◽

pp. 35-50

Author(s):

Dewi Kusuma Wardani ◽

Ratih Ranika Putri Utami

Keyword(s):

Financial Management ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Community Empowerment ◽

Primary Data ◽

Community Members ◽

The People ◽

Quantitative Descriptive ◽

Positive Effect

This study aims to determine the effect of transparency in financial management of village funds and community empowerment on community welfare in Sidoharjo Village, Tepus District, Gunungkidul Regency. This research method uses quantitative descriptive methods and primary data using questionnaires. This study took a sample of residents who were divided into 11 hamlets in Sidoharjo Village, Tepus District, Gunung kidul Regency. The sampling technique is stratified random sampling. Data collection is done by distributing questionnaires directly to people’s homes, attending social gatherings and routine meetings held by community members. It aims to obtain more data from respondents directly. The number of questionnaires processed was 120 questionnaires. Data were analyzed using multiple linear regression analysis. The results of this study indicate that community empowerment has a positive effect on the welfare of the people of Sidoharjo Village, Tepus District, Gunungkidul Regency, while transparency in financial management of village funds does not affect the welfare of the community in Sidoharjo Village, Tepus District, Gunungkidul Regency.

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Pengaruh Kualitas Layanan dan Keadilan Terhadap Kepatuhan Wajib Pajak Dengan Kepuasan Sebagai Variabel Mediasi

Jurnal Akuntansi dan Ekonomika ◽

10.37859/jae.v10i2.2349 ◽

2020 ◽

Vol 10 (2) ◽

pp. 149-158

Author(s):

Eka Febriani ◽

Norra Isnasia Rahayu

Keyword(s):

Service Quality ◽

Tax Compliance ◽

Sampling Technique ◽

Primary Data ◽

Probability Method ◽

Significant Positive Effect ◽

Mediating Role ◽

Convenience Sampling ◽

Positive Effect

This study aims to examine the effect of service quality and fairness on taxpayer compliance and the mediating role of satisfaction in the effect of service quality and fairness on taxpayer compliance. The population of this research is individual local taxpayers in Samarinda. The sample of this study is 164 respondents selected using non probability method with convenience sampling technique. This study uses primary data obtained from seven-scale Likert questionnaires. The data were analyzed using path analysis in SPSS. The results of this study show that, first, service quality has a significant positive effect on satisfaction and taxpayer compliance; second, fairness has an insignificant effect on satisfaction and taxpayer compliance; third, satisfaction has a significant positive effect on taxpayer compliance; fourth, service quality has a significant positive effect on taxpayer compliance mediated by satisfaction; fifth, mediated by satisfaction, fairness has no significant effect on tax compliance.

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PENGARUH KEPERCAYAAN, KEPUASAN KONSUMEN, DAN NILAI TERHADAP LOYALITAS PRODUK

Jurnal Riset Manajemen dan Bisnis ◽

10.21460/jrmb.2017.121.274 ◽

2017 ◽

Vol 12 (1) ◽

pp. 55

Author(s):

Rintar Agus Simatupang

Keyword(s):

Customer Satisfaction ◽

Consumer Satisfaction ◽

Linear Regression Analysis ◽

Perceived Value ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Positive Influence ◽

Validity And Reliability ◽

Convenience Sampling ◽

Positive Effect

This study aims to examine the influence of trust, customer satisfaction, perceived value on loyalty simultaneously and test the influence of trust, customer satisfaction, and perceived value on loyalty partially. Respondents in this study are consumers of notebook users. The sampling technique is done through convenience sampling technique. The number of respondents that can be used as a sample is as much as 250 respondents. Before the first analysis is done the validity and reliability test with the aim of knowing the level of validity and reliability, then analyzed using multiple linear regression analysis. The result of analysis shows that trust, consumer satisfaction and perceived value have positive influence on loyalty simultaneously, then based on partial test of trust variable does not affect to loyalty, while consumer satisfaction and perceived value have positive effect on loyalty.Keywords: Trust, Consumer Satisfaction, Perceived Value, Loyalty.Penelitian ini bertujuan untuk menguji pengaruh kepercayaan, kepuasan konsumen, nilai yang dipersepsikan pada loyalitas secara simultan dan menguji pengaruh kepercayaan, kepuasan konsumen, dan nilai yang dipersepsikan pada loyalitas secara parsial. Responden dalam penelitian ini adalah konsumen pengguna notebook. Teknik pengambilan sampel dilakukan melalui teknik convenience sampling. Jumlah responden yang dapat digunakan sebagai sampel adalah sebanyak 250 responden. Sebelum dilakukan analisis terlebih dahulu dilakukan uji validitas dan reliabilitas dengan tujuan mengetahui tingkat validitas dan reliabilitas, kemudian dianalisis menggunakan analisis regresi linier berganda. Hasil analisis menunjukkan kepercayaan, kepuasan konsumen dannilai yang dipersepsikan berpengaruh positif pada loyalitas secara simultan, kemudian berdasarkan pengujian secara parsial variabel kepercayaan tidak berpengaruh terhadap loyalitas, sedangkankepuasan konsumen dan nilai yang dipersepsikan berpengaruh positif pada loyalitas.Kata Kunci: Kepercayaan, Kepuasan Konsumen, Nilai yang Dipersepsikan, Loyalitas

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Pengaruh Penerapan Sistem E-Filling, Pengetahuan Perpajakan dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak (Studi pada Wajib Pajak Orang Pribadi yang Melakukan Kegiatan Usaha Bebas Di Bintaro Trade Center)

JRB-Jurnal Riset Bisnis ◽

10.35592/jrb.v3i1.977 ◽

2019 ◽

Vol 3 (1) ◽

pp. 20-29

Author(s):

Ahmad Burhan Zulhazmi ◽

Febrian Kwarto

Keyword(s):

Linear Regression Analysis ◽

Tax Compliance ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Primary Data ◽

Tax Rates ◽

Questionnaire Data ◽

Filing System ◽

Analysis Technique ◽

Trade Center

This study aims to determine and analyze the influence of the application of e-filing systems, tax knowledge, and tax awareness to tax compliance. This study uses primary data obtained from questionnaire data distributed to respondents who are required to tax individuals who carry out free business activities at the Bintaro Trade Center (BTC). The sampling technique uses purposive sampling. The analysis technique uses multiple linear regression analysis. The results of this study indicate that simultaneously, the variable implementation of e-filing systems, knowledge of taxation and awareness of taxpayers on tax rates. Application of e-filing system and awareness of taxpayers to mandatory obligations, while knowledge of taxation does not involve taxpayer obligations.

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ANALISIS PENGARUH KUALITAS PRODUK, KUALITAS LAYANAN DAN HARGA TERHADAP KEPUASAN KONSUMEN (Studi Kasus Pada Konsumen Industry/ Toko Bakery di Kota Bengkulu)

Managament Insight: Jurnal Ilmiah Manajemen ◽

10.33369/insight.13.1.71-85 ◽

2019 ◽

Vol 13 (1) ◽

pp. 71-85

Author(s):

Herry Nofrianda

Keyword(s):

Customer Satisfaction ◽

Service Quality ◽

Product Quality ◽

Descriptive Analysis ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Primary Data ◽

Quality Service ◽

Descriptive Research

Abstract: The objective of this research is to analyze the effect of product quality, service quality and price toward customer satisfaction on industry/ bakery shop in the Bengkulu city. This study is a descriptive research which aims to clarify the relationship or influence that exist between the variables studied. The type of data used a primary data that is collected from questionnaires. Respondents of this study is the customer industry/ bakery shop in Bengkulu city as many 2400 people were taken with the judgemental (purposive sampling) technique. The methods of data analysis used are descriptive analysis by using the mean, frequency distribution table and multiple linear regression analysis. Based on the analysis, the result that the simultaneously product quality, service quality, and price is significantly impact on customer satisfaction industry/bakery shop in the Bengkulu city. The next in partial product quality and service quality is positively and significantly impact on customer satisfaction industry/bakery shop in the Bengkulu city, while the price is negative and significantly impact on customer satisfaction industry/ bakery shop in the Bengkulu city.Keyword: service, quality, satisfaction, bakery.

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Analisis Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Dalam Membayar Pajak Bumi Dan Bangunan

JURNAL AKUNTANSI DAN PAJAK ◽

10.29040/jap.v21i1.1165 ◽

2020 ◽

Vol 21 (01) ◽

Author(s):

Yuwita Ariessa Pravasanti

Keyword(s):

Quantitative Research ◽

Sampling Method ◽

Linear Regression Analysis ◽

Tax Compliance ◽

Multiple Linear Regression Analysis ◽

Primary Data ◽

Significant Positive Effect ◽

Factors Affecting ◽

Positive Effect ◽

Selection Of

This study aims to examine analysis of factors affecting on taxpayer compliance. This type of research includes quantitative research using primary data obtained directly by respondents using a questionnaire. The population in this study were all land and building taxpayers in Tawengan Village. The method used in the selection of samples is purposive sampling method using solvin formula and set samples based on criteria determined by researchers. Respondents in this study were 138 respondents. Based on the results of processing primary data (questionnaires) with multiple linear regression analysis methods, F test and t test known variables of taxation socialization, understanding taxation procedures, awareness of taxpayers and tax sanctions simultaneously significantly influence taxpayer compliance. Partially, this study shows that tax socialization and tax sanctions have a significant positive effect on tax compliance. While understanding taxation procedures and awareness of taxpayers does not have a significant influence on taxpayer compliance in paying land and building taxes

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The Effect of Role Conflict, Role Ambiguity and Job Stress on Employee Performance

Economic Education Analysis Journal ◽

10.15294/eeaj.v10i3.50793 ◽

2021 ◽

Vol 10 (3) ◽

pp. 532-542

Author(s):

Kristanto Setio Hari Purnomo ◽

Lustono Lustono ◽

Yuliana Tatik

Keyword(s):

Role Conflict ◽

Job Stress ◽

Role Ambiguity ◽

Employee Performance ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Primary Data ◽

Coefficient Of Determination ◽

Positive Effect

This study aimed to determine the effect of role conflict, role ambiguity and job stress partially and simultaneously on performance. This research was a quantitative, and data used in this study were primary data with a questionnaire technique. The population in this research are all employees of Baperlitbang Banjarnegara regency, amounting to 51 people. The sampling technique in this research was saturated sampling technique. This study used data analysis in the form of multiple linear regression analysis with SPSS software. The results of this study indicated that role conflict partially had no effect on performance. Partial role ambiguity had a positive and significant effect on performance. Job stress had a negative and significant effect on performance. Meanwhile, role conflict, role ambiguity and job stress simultaneously had a positive effect on performance. Result the coefficient of determination in this study of 36.9% means that performance of Baperlitbang Banjarnegara employees was influenced by role conflict, role ambiuigity and job stress and the rest was influenced by other variables outside the study.

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PENGARUH PERSEPSI TENTANG PENGETAHUAN, PERATURAN, DAN MANFAAT PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM KOTA SURAKARTA

JURNAL ILMIAH EDUNOMIKA ◽

10.29040/jie.v3i01.443 ◽

2019 ◽

Vol 3 (01) ◽

Author(s):

Sri Haryanti ◽

Bambang Mursito ◽

Sudarwati Sudarwati

Keyword(s):

Statistical Tests ◽

Linear Regression Analysis ◽

Tax Compliance ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Analysis Techniques ◽

Tax Benefits ◽

Tax Payers ◽

The City ◽

Positive Effect

This study aims to determine whether there is a partial influence on knowledge of taxation, tax regulations and tax benefits. The sampling technique in this study used purposive sampling, then obtained a study sample of 100 MSME tax payers. Data analysis techniques performed by descriptive statistical tests, classical assumptions, hypothesis testing with multiple linear regression analysis. The results showed that knowledge of taxation and tax regulations had a positive effect on MSME taxpayer compliance in the city of Surakarta while the tax benefits did not affect MSME taxpayer compliance in Surakarta. Keywords: Tax compliance, tax knowledge, tax benefits and tax complianc

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Pengaruh Penerapan E-System Perpajakan danPengetahuan Perpajakan Wajib Pajak Pada Kepatuhan WPOP

E-Jurnal Akuntansi ◽

10.24843/eja.2019.v28.i02.p05 ◽

2019 ◽

Vol 28 (2) ◽

pp. 903

Author(s):

Ni Putu Wina Purnama Dewi ◽

Ni Luh Supadmi

Keyword(s):

Data Analysis ◽

Linear Regression Analysis ◽

Tax Compliance ◽

Multiple Linear Regression Analysis ◽

Primary Data ◽

Analysis Method ◽

Analysis Techniques ◽

Quantitative Data Analysis ◽

Directorate General ◽

Positive Effect

E-Registration, e-Billing, and e-Filling are part of the e-System issued by the Directorate General of Taxation as a modernization step in fulfilling tax obligations by taxpayers. Knowledge of taxation is a key for taxpayers to comply with their tax obligations because taxpayers who have knowledge of taxation understand the rules so they can fulfill their tax obligations. This study aims to determine the effect of tax e-System implementation and taxpayer tax knowledge on the level of individual taxpayer compliance at the Tabanan Primary Tax Office. The data analysis method used is quantitative data analysis with multiple linear regression analysis techniques. This type of research is primary data obtained from the answers of individual taxpayers registered at the Tabanan Primary Tax Office, namely the answers to a series of questionnaire questions submitted by researchers. The results of this study indicate that the application of e-Registration, e-Billing, e-Filling, and knowledge of taxpayer taxation has a positive effect on individual taxpayer compliance at Tabanan Primary Tax Office.Keywords: E-Registration, e-billing, e-filling, taxpayer tax knowledge, tax compliance.

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