scholarly journals PENGARUH PEMAHAMAN PAJAK DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR (Studi Kasus Wajib Pajak Kendaraan Bermotor Di Samsat Polda Jakarta Timur)

Author(s):  
Ferdinandus Kusuma

<p class="Style1"><em>The purpose of this study was to determine the effect of formal taxpayer </em><em>knowledge and awareness of taxpayers on motor vehicle taxpayer compliance in companies in the area, SAMSAT POLDA East Jakarta. The data used are primary data by distributing questionnaires to Motor Vehicle Taxpayers registered at the SAMSAT POLDA East Jakarta Office. The population that will be the object of research is all motorized taxpayers registered at SAMSAT POLDA East Jakarta Office until the period of December 2016. The sampling technique used is accidental sampling. This study uses a method of linear regression analysis. The results showed that from the understanding of the taxpayer does not have a significant positive effect on motor vehicle taxpayer compliance and taxation sanctions have a significant positive effect on motor vehicle taxpayer compliance.</em></p>

Author(s):  
Tyas Pambudi Raharjo ◽  
Licke Bieattant

<p><em>The purpose of this study is to determine the effect of the formal knowledge of taxpayers and taxpayer awareness on compliance of vehicle taxpayers in the institution of  Samsat Polda in South Jakarta. The data used is primary data by distributing questionnaires to the Vehicle Taxpayer registered in the Office of South Jakarta Police Samsat. The populations that will be the object of research are all vehicle taxpayers registered in the Office of Samsat Polda in South Jakarta until the period of December 2016. The sampling technique used is accidental sampling. This research uses linear regression analysis method. The results of the research showed that the formal knowledge of taxpayers have a significant positive effect on compliance of vehicle taxpayers. The results of this study also concluded that the formal knowledge of taxpayers, and awareness of taxpayers significantly affect the compliance of vehicle taxpayers simultaneously.</em></p>


JEMAP ◽  
2019 ◽  
Vol 2 (1) ◽  
pp. 47
Author(s):  
Aria Ahmad Pradana ◽  
Retno Yustini Wahyuningdyah

The purpose of this research is to analyze the effect of discount, bonus pack, in-store display, and store atmosphere towards customer’s impulsive buying decision. The amount of sample in this research is 120. Sampling technique used in this research is purposive sampling and analyzed by multiple linear regression analysis using SPSS version 19. The result showed that discount has a significant and positive effect towards impulsive buying decision; bonus pack has a significant and positive effect towards impulsive buying decision; in-store display has a significant and positive effect towards impulsive buying decision; and store atmosphere has a significant positive effect towards impulsive buying decision.


Author(s):  
Arie Pratania Putri ◽  
Nur Nabila ◽  
Viony Augustin ◽  
Fellia Fellia

Research was conducted in KAP in the area of Medan with the primary data collection method using questionnaire. The sampling was conducted by purposive sampling technique and the sample used in this research was 82 respondent. The method of analysis was used is multiple linear regression analysis using SPSS. The result of research showed that audit tenure auditor experience and independency have significant positive effect on audit judgement, task complexity has not significant effect.


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


2020 ◽  
Vol 5 (2) ◽  
pp. 327
Author(s):  
Osrita Hapsara ◽  
Gupron Gupron ◽  
Andri Yandi

This study aims to analyze the effect of system quality, information quality, and service quality on student satisfaction in using the Integrated Academic Information System (SITA) at Batanghari University (Unbari) Jambi. This research was conducted in the Unbari Jambi environment, with the population in this study were students in the Unbari Jambi environment. The sample in the study was 98 students with proportionate random sampling technique. Types and sources of research data consist of primary data, namely data obtained from the opinions of respondents through a research questionnaire, and secondary data, namely data obtained from Unbari Jambi. The data analysis technique used in testing the research hypothesis was multiple linear regression analysis using SPSS version 21.0 for windows. The results of the study found that: 1) system quality has a positive and significant effect on student satisfaction in Unbari Jambi; 2) the quality of information has a significant positive effect on student satisfaction in Unbari Jambi; 3) service quality has a significant positive effect on student satisfaction in Unbari Jambi; and 4) system quality, information quality, and service quality together have a significant effect on the satisfaction of Unbari Jambi students with a contribution of influence of 68.1% and the remaining 31.9% is influenced by other factors not included in the scope of this study.


2019 ◽  
Vol 9 (1) ◽  
pp. 90
Author(s):  
Dais Iis Tirtaatmaja ◽  
Johny R. E. Tampi ◽  
Aneke Y. Punuindoong

This research aims to determine the influence of Brand Image and Price on consumers purchasing decisions in PT. Hasjrat Abadi Tendean Manado. The population that used is all of the consumers’ of PT. Hasjrat Abadi Tendean Manado where the population size is unknown. The sample which is taken in this research is 96 respondents who had used Toyota Avanza and used the simple random sampling technique. The sample based on respondent level techniques and the data collection method with using questionnaire. The statistical analysis that used in this research in linear regression analysis with using SPSS 25 for windows. The result of this research demonstrate that the Brand Image and Price have a positive influence and have significant influence on purchasing decisions. The amounts of Brand Image and Price influence on purchasing decisions are 59,5% and 40,5% which are influenced by other variables. Based on the results of multiple linear regression analysis that the brand image and price variables have a significant and positive effect on purchasing decisions.


2019 ◽  
Vol 7 (2) ◽  
pp. 87-100
Author(s):  
Tri Wulanjayanti ◽  
Darman Usman

This study aims to test the effect of service quality of electronic taxing system and tax employee competence on taxpayer satisfaction. The variables on this study was measured by using questionnaire. The sample of this study is personal Taxpayer who is running business activities and is registered at the Primary Tax Office of Bengkulu. The data used in this study is primary data. The hypothesis of the study is tested by using Multiple Linear Regression Analysis with the assistance of SPSS. The result of this study revealed that the service quality of electronic taxing system and tax employee competence had positive effect on the taxpayer satisfaction.Key Words: Service Quality of Electronic Taxing System, Tax Employee Competence, and Taxpayer Satisfaction.


Telaah Bisnis ◽  
2016 ◽  
Vol 15 (1) ◽  
Author(s):  
Enny Ariyanto ◽  
Gazali Rahman

AbstractThis study aims to examine the effect of compensation and job satisfaction on the labor productivity of Suzuki car salesman at PT Restu Mahkota Karya. The study sample involves 162 respondents from six personal salers from different areas and determined through saturation sampling technique. Primary data is obtained through a questionnaire. Multiple linear regression model is used to test the hypothesis of the influence of variable compensation and job satisfaction on productivity. The research proves that the variable compensation partially has no significant effect on the productivity of the sales force. However, the variable of job satisfaction has weak significant influence on the productivity of the sales force. Furthermore, simultaneous variable compensation and job satisfaction have weak significant positive effect on the productivity of the sales force of PT Restu Mahkota Karya.


Riset ◽  
2019 ◽  
Vol 1 (2) ◽  
pp. 143-152
Author(s):  
Dewi Puspitasari

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%.


2018 ◽  
Vol 7 (1) ◽  
pp. 9
Author(s):  
Muhammad Hirza Sukoco

Event marketing was previously consideredas a complementary formarketing communications. Currently event marketing is increasingly recognized as one of the effective ways to build brand image of a company. one of the companies that use event marketing as one of the strategies is Mizone. therefore, this study aims to investigate the influence of event marketing to the brand image. Limitation of the studyis the respondents who attend the event or who purchase the product when the event took place. The samples were used as much as 210 people. using purposive sampling technique. The research instrument that used was a questionnaire, and simple linear regression analysis. This study shows there is positive effect between event marketing to brand image Mizone isotonic water


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