scholarly journals PENGARUH PENGETAHUAN FORMAL WAJIB PAJAK DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR

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>

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>


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


2019 ◽  
Vol 8 (1) ◽  
pp. 1
Author(s):  
Nina Widyana ◽  
Munardi Munardi

This study aims to analyze the effect of Zakat on Community Welfare in Muara Dua Subdistrict, Lhokseumawe City. This study uses primary data. The sample in this study is 28 respondents who are selected using Census sampling technique. The data analysis method used is a simple linear regression analysis and classical assumption tests. The results of the study partially show that Zakat has a positive and significant effect on the community welfare in Muara Dua Subdistrict, Lhokseumawe City.


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 15 (2) ◽  
Author(s):  
Sri Ayem

The purpose of the study is todetermine the influence of organization commitment, integrity, objectivity, confidentiality, and competence to the internal auditor performance BPKP Perwakilan DIY partially and simultaneously. The data used in this research is primary data obtained from the distribution of questionnaires to the respondents. The population in this study are functional officials of auditors in BPKP Perwakilan DIY, with a sampling technique using a purposive sampling turn sout to48 auditors.The analysis method used in this research is multiple linear regression analysis. The results show that organization commitment ,integrity, objectivity,confidentiality, and competence have significant influence to the auditor performance simultaneously. But, only competence variable affects the auditor performance partially.


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 26 (1) ◽  
pp. 15
Author(s):  
Atika Syuliswati

The purpose of this study was to examine the direct effect of variables gender, age, GPA to financial literacy. This research is a quantitative research and the sample consist of 142 students Accounting Department of State Polytechnic Malang. Data analysis method used in this research is multiple linear  regression analysis with the help of SPSS Version 21 program. The results showed gender, age, and GPA significant and positive effect on financial literacy.


2017 ◽  
Vol 3 (2) ◽  
pp. 201-212
Author(s):  
Taufik Tri Nur Hidayat ◽  
Chalil Chalil ◽  
Maskuri Sutomo

The purpose of this study is to simultaneously and partially determine and analyze the effect of accessibility and destination image toward the revisit to Tambing Lake. The variables of this research are accessibility (X1) and destination image (X2). While the dependent variable is the revisit (Y). This study used the research method of causal descriptive, with the sample size of 70 people. The sampling of this research used incidental sampling technique. The data analysis method in this research used multiple linear regression analysis method. The results showed that: 1). Accessibility and destination image simultaneously have significant effect on the revisit to Tambing Lake; 2). Accessibility partially have significant effect on the revisit to Tambing Lake; 3). Destination image partially have significant effect on the revisit to Tambing Lake. Tujuan penelitian ini adalah untuk mengetahui dan menganalisis pengaruh variabel aksesibilitas dan citra destinasi secara simultan dan parsial terhadap niat berkunjung kembali ke Telaga Tambing. Variabel penelitian ini yaitu aksesibilitas (X1) dan citra destinasi (X2). Sedangkan variabel dependen yaitu niat berkunjung kembali (Y). Metode penelitian yang digunakan adalah metode deskriptif kausal dengan jumlah sampel 70 orang. Bentuk pengambilan sampel menggunakan teknik insidental sampling. Metode analisis data yang digunakan dalam penelitian ini adalah metode analisis regresi linear berganda. Hasil penelitian menunjukan bahwa: 1). Aksesibilitas dan citra destinasi secara simultan (serempak) berpengaruh signifikan terhadap niat berkunjung kembali ke Telaga Tambing; 2). aksesibilitas secara parsial berpengaruh signifikan terhadap niat berkunjung kembali ke Telaga Tambing; 3). citra destinasi secara parsial berpengaruh signifikan terhadap niat berkunjung kembali ke Telaga Tambing.


account ◽  
2020 ◽  
Vol 6 (2) ◽  
Author(s):  
Novi Arina Nainggolan ◽  
Frianto Pandia ◽  
Ansori Ansori

PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN DAN INFLASI TERHADAP RISIKO KREDIT BANK PERSERO PERIODE 2014-2018Novi Arina [email protected] [email protected] [email protected] Studi Keuangan dan Perbankan Terapan Politeknik Negeri Jakarta   ABSTRACT This study examines the effect of profitability, bank size and inflation on credit risk PerseroBank period 2014-2018. Indicators used are Net Interest Margin (NIM), Bank Size, Inflation and NonPerforming Loan (NPL). The analysis method used in multiple linear regression analysis processedby using SPSS 25. The result of this study partially indicate that the profitability has positivesignificant effect on credit risk and inflation has negative significant effect on credit risk, while banksize has positive effect but no significant on credit risk. Simultaneously profitability, bank size andinflation have significant effect on credit risk of 56,2% and the remaining 43,8% is required by othervariables not used in this study.   Keywords: Profitability, Bank Size, Inflation, Credit Risk  ABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, ukuran perusahaan daninflasi terhadap risiko kredit bank persero di Indonesia periode 2014-2018. Indikator yang digunakanadalah Net Interest Margin (NIM), Bank Size Inflasi dan Non Performing Loan (NPL). Metodeanalisis yang digunakan adalah analisis regresi linear berganda yang diolah dengan menggunakanprogram SPSS 25. Hasil penelitian ini secara parsial menunjukkan bahwa profitabilitas berpengaruhpositif signifikan terhadap risiko kredit serta ukuran perusahaan tidak berpengaruh signifikan terhadaprisiko kredit. Sedangkan inflasi berpengaruh negatif signifikan terhadap risiko kredit. Secara simultanprofitabilitas, ukuran perusahaan dan inflasi berpengaruh signifikan terhadap risiko kredit sebesar56,2%  dan sisanya sebesar 43,8% dipengaruhi oleh variabel lain yang tidak digunakan dalampenelitian ini. Kata kunci: profitabilitas, ukuran perusahaan, inflasi dan risiko kredit


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