scholarly journals FLYPAPER EFFECT PADA BELANJA DAERAH PEMERINTAH PROVINSI DI PULAU SUMATRA

Media Ekonomi ◽  
2019 ◽  
Vol 26 (2) ◽  
pp. 111
Author(s):  
Nurhayati Nurhayati ◽  
Diana Septiana

<em>The purpose of this study is to determine the phenomenon of the flypaper effect on the General Allocation Fund (DAU), Regional Original Income (PAD) on regional spending in provinces on the island of Sumatra. The dependent variable in this study is Regional Expenditure while the independent variable General Allocation Fund (DAU) and Local Original Revenue (PAD) flypaper effect phenomenon is a condition when the government responds to more spending by using balance funds rather than using Local Original Revenue (PAD). <em>This study uses panel data analysis Multiple Linear Regression analysis tools. The population of this study is all regions in the province of Sumatra, which consists of 10 provinces with a total sample of 50 regions on the island of Sumatra over a 5-year period from 2014-2018</em>. <em>The results showed that Local Original Revenue and General Allocation Fund in general had a positive effect on regional expenditure on the island of Sumatra. However, judging by Local Original Revenue province has a positive influence on regional spending only in the provinces of Lampung, Riau, South Sumatra, North Sumatra and Aceh. Whereas General Allocation Fund has a positive influence on regional spending only in the provinces of North Sumatra and South Sumatra. This study also concluded that in general there was a flypaper effect on provinces on the island of Sumatra because the Local Original Revenue (PAD) coefficient value was smaller than General Allocation Fund (DAU).</em></em>

2020 ◽  
Vol 1 (3) ◽  
pp. 57-70
Author(s):  
Isnaeni Ali ◽  
Fadliah Nasaruddin

This study aims to analyze and examine the Factors Affecting the Will to Pay Taxes at the West Makassar Pratama Tax Office. The independent variable in this research is Tax Knowledge, Fiscus Services and Tax Examination while the dependent variable is Tax Paying Will. The research method used in this research is descriptive analysis and Multiple Linear Regression analysis, with a total sample of 100 respondents. The results showed that simultaneous and partial knowledge of taxation, tax services and tax audits had a significant positive effect on the willingness to pay taxes at the West Makassar Pratama Tax Office


2020 ◽  
Author(s):  
Lola Satri ◽  
Alfian

This research has a purpose to know whether relationship marketing and service quality have positive influence to loyalty of customer of saving sikoci at Bank of Nagari branch of Simpang Empat either partially or simultaneously and know which variable is more dominant. The data collection techniques used in this study is a questionnaire. The sample used is 100 customer, with sampling technique using accidental sampling technique. Data analysis technique in this research use multiple linear regression analysis. The results obtained in this study are as follows: (1) Trust has positive effect (944) &lt;(1,984) and not significant (0,348)&gt; (0,05) to loyalty. (2)) Commitment has positive (8,218)&gt; (1,984) and significant (0,000) &lt;(0,05) effect on loyalty. (3) Tangibles has negative (-2,430)&gt; (1,984) and significant (0,017) &lt;(0,05) effect on loyalty. (4) Reliability negatively (-1.570) &lt;(1,984) and insignificant 0, 120&gt; 0.05 to loyalty. (5) Responsiveness has positive effect (5,922)&gt; t table (1,984) and significant (0,000) &lt;(0,05) to loyalty. (6) Warranty has positive effect (1,199) &lt;(1,984) and insignificant 0, 234&gt; 0,05 to loyalty. (7) Empathy has positive effect (186) &lt;(1,984) and insignificant 0, 853&gt; 0,05 to loyalty. From the value of Adjusted R Squere simultaneously produced 566. It means that 56.6% of loyalty variables are influenced by independent variables and the remaining 43.4% is influenced by othervariables.


Author(s):  
I Putu Indra Wiguna ◽  
Ketut Yadnyana

This study aims to examine the effect of emotional intelligence, intellectual intelligence, and spiritual intelligence on ethical decisions of tax consultants with work experience as moderating variables. The population in this study were all registered tax consultants in the Bali Region who had practice licenses in accordance with the Directory of Indonesian Tax Consultants Association in 2018 as many as 58 people. The research sample was determined by purposive sampling method and based on the specified criteria obtained a total sample of 41 people. Research data was collected through survey methods with questionnaire techniques. The data analysis technique used in the study was multiple linear regression analysis and moderated regression analysis. The results showed that the variables of emotional intelligence had a positive effect on ethical decisions, intellectual intelligence had a positive effect on ethical decisions, and spiritual intelligence had a positive effect on ethical decisions. Work experience moderates the effect of emotional intelligence, intellectual intelligence, and spiritual intelligence on the ethical decisions of tax consultants.


2020 ◽  
Vol 1 (1) ◽  
pp. 86-101
Author(s):  
Nurul Arfiah Hasibullah ◽  
Mursalim Mursalim ◽  
Muhammad Su'un

Pajak adalah kewajiban yang harus dibayar oleh masyarakat pada pemerintah untuk kegiatan pembangunan di segala bidang, Pajak dapat dikatakan keharusan atau kewajiban yang dibayar oleh masyarakat pribadi maupund badan. Penelitian ini bertujuan untuk menganalisa pengaruh pengenaan pajak pertambahan nilai, pajak penjualan atas barang mewah dan Pajak kendaraan bermotor tarif progresif terhadap daya beli konsumen. Populasi penelitian ini adalah konsumen kendaraan bermotor roda empat yang ditemui di kantor Badan Pendapatan Daerah Sulawesi Selatan,Pengumpulan data menggunakan data primer yang diperoleh dari kuesioner dengan menggunakan sample Slovin,Teknik analisis data yakni analisis regresi linier berganda.Hasil peneltian  yaitu pengenaan PPN tidak berpengaruh terhadap daya beli konsumen, PPnBM mempunyai pengaruh positif signifikan, serta PKB tarif progresif berpengaruh positif pada daya beli konsumen kendaraan bermotor roda empat. Taxes are obligations that must be paid by the public to the government for development activities in all fields. Taxes can be said to be imperatives or obligations paid by private and maupund bodies of society. This study aims to analyze the effect of the imposition of value added tax, sales tax on luxury goods and progressive motor vehicle tax on consumer purchasing power. The population of this study is four-wheeled motor vehicle consumers found in the office of the South Sulawesi Regional Revenue Agency. Collecting data using primary data obtained from a questionnaire using the Slovin sample, the data analysis technique is multiple linear regression analysis. consumer purchasing power, PPnBM has a significant positive effect, and PKB progressive tariffs have a positive effect on the purchasing power of consumers of four-wheeled vehicles.  


Author(s):  
Putu Melati Purbaningrat Yo ◽  
W. G. Supartha

This study used variable job stress, job satisfaction, job exhaustion and intention to leave. Aim to examine the effect of job stress variables on intention to leave, job satisfaction on intention to leave, emotional exhaustion on intention to leave. Strengthened on the basis of the theory of discrepancy theory, two-factor theory and continuance commitment. This study uses saturated sampling, which is a total sample of 48 employees operating at Matahari Department Store, Lipo Mall, Kuta Mall. The method of data collection uses interviewees and questionnaires with primary and secondary data sources. The results of the study using multiple linear regression analysis showed job stress has a positive effect on intention to leave, job satisfaction has a negative effect on intention to leave and emotional exhaustion has a positive effect on intention to leave.


2017 ◽  
Vol 12 (1) ◽  
pp. 55
Author(s):  
Rintar Agus Simatupang

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


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.


2013 ◽  
Vol 9 (3) ◽  
pp. 239
Author(s):  
Kapriani Kapriani

The purpose of this study was to determine the effect, cultural, social, personal, psychological and financial products to the customer's decision to use financing at Bank Muamalat in Makassar. Primary and secondary data collection through interviews and questionnaires. Total sample of 100 customers. The results showed that based on multiple linear regression analysis showed that cultural variables (X1), social (X2), personal (X3) and experience (X5) has a positive influence on customer decisions. While the psychological variables (X4) have a negative influence on the decision to use a product financing. Based on the coefficient of determination (R2) financing decisions using the product described by the cultural, social, personal, psychological, and experience of 96.7%. Based on t test results indicate that that the cultural variables (X1), social (X2), psychological (X4) and experience (X5) significantly influence the customer's decision to use a product financing. While the private variable (X3) does not affect the customer's decision to use a product financing. F test indicates that the variable cultural, social, personal, psychological and simultaneously experience a significant influence on  customer decision variables using financing products.Keyword: kebudayaan, sosial, pribadi, psikologis, pengalaman dan keputusan nasabah.


2020 ◽  
Vol 1 (2) ◽  
pp. 80-91
Author(s):  
Norbaiti Norbaiti ◽  
Winda Setia Rahmi

This study aims to determine the effect of product quality and brand image on purchasing decisions of iphone smartphones in Banjarmasin both simultaneously and partially. The population of this research is the people in Banjarmasin, while the samples taken are 100 respondents using purposive sampling technique. This study uses a quantitative approach. The research instrument was tested for validity and reliability by looking at corrected items total correlation and Cronbach's alpha and all were declared valid and reliable. Data analysis techniques used in this study used the classic assumption test, multiple linear regression analysis, and hypothesis testing (F test and t test). The results of this study indicate simultaneously that product quality and brand image have a positive effect on purchasing decisions for iPhone smartphones and the most dominant factor influencing purchase decisions is on the brand image. Partially for product quality has a positive effect on purchasing decisions with a t value greater than t table that is 4.674> 1.964 with a significance value of 0.000. As for the brand image, it also has a positive influence on purchasing decisions with a t value greater than t table, namely 20.554> 1.964 with a significance value of 0.000.


2021 ◽  
Vol 16 (2) ◽  
pp. 104-114
Author(s):  
Nazaruddin Aziz ◽  
Biisnillah Biisnillah

This study aims to examine the effect of Tamara savings productsmand promotions on customer decisions to save at KSPPS BAITUL MAAL WAT-TAMWIL (BMT) EL-USWAH DHARMASRAYA.The variables used in this study are the dependent variable namely customer decisions (Y) and the independent variable consisting of the product (X1), promotions(X2). The type of data used in this study is quantitative  data. The accumulated data used in this study are  primary data from quenstionnaires and use purposive sampling techinique, data analysis techniques use classical assumption test, multiple linear regression analysis, F test, t test, R test using the SPSS 16 program, The population in this study are customers at KSPPS BAITUL MAAL WAT-TAMWIL (BMT) EL-USWAH DHARMASRAYA, the sample in this study amounted to 96 respondents, the results showed that the product had a significant positive effect on customer decisions to save, the promotion of Tamara savings had a significant positive effect on kep the customer delegate saves, products and promotion of Tamara savings collectively have a significant positive effect on customer decisions to save.


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