scholarly journals Pengaruh Program Pemutihan Pajak dan Pembebasan Bea Balik Nama Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor

2021 ◽  
Vol 5 (2) ◽  
pp. 127
Author(s):  
Lodang Prananta Widya Sasana ◽  
I Gede Adi Indrawan ◽  
Ryan Hermawan
Keyword(s):  
Motor Vehicle ◽  
Linear Regression Analysis ◽  
Tax Compliance ◽  
Multiple Linear Regression Analysis ◽  
Title Page ◽  
Coefficient Of Determination ◽  
Survey Method ◽  
Research Population ◽  
Independent Variable ◽  
Transfer Fees

<div class="page" title="Page 1"><div class="layoutArea"><div class="column"><p><span>This study aims to prove the effect of the motor vehicle tax whitening program (PKB) and the exemption of transfer fees (BBNKB) on motor vehicle tax compliance at the SAMSAT Serpong office, South Tangerang City. The research population is all motorized vehicle users registered in SAMSAT Serpong, South Tangerang City. The method used in this study is accidental sampling, namely the technique of determining the sample by chance, that is, anyone who happens to meet the researcher. Data were collected by survey method with questionnaires, and the questionnaires were eligible for 100 questionnaires. The data analysis technique used Multiple Linear Regression Analysis. The results showed that partially there was no effect on the whitening of motor vehicle tax (PKB) and there was an effect on the exemption of transfer fees (BBNKB. However, simultaneously all variables affect the compliance of motor vehicle taxpayers in SAMSAT Serpong, South Tangerang City. This study also shows the results of the </span></p><div class="page" title="Page 2"><div class="layoutArea"><div class="column"><p><span>determination test, this determination explains how much the model's ability to explain the variation of the independent variable affects the dependent variable expressed in percentages.The coefficient of determination is 21.9% meaning the percentage of the influence of the independent variable on the tax whitening program (X</span><span>1</span><span>) and the exemption of transfer fees. (X</span><span>2</span><span>) to the compliance of motorized vehicle taxpayers (Y) of 21.9% while the remaining 78.1% is influenced or explained by other variables outside of the variables studied. </span></p><p> </p></div></div></div></div></div></div>

scholarly journals Kepatuhan Memediasi Pengaruh Kesadaran, Reformasi dan Persepsi atas Sanksi terhadap Penerimaan Pajak Daerah

2020 ◽  
Vol 5 (1) ◽  
pp. 106
Author(s):  
I Nyoman Putra Yasa ◽  
Angga Putra Kesawa ◽  
Ni Made Puspa Dewi
Keyword(s):  
Regression Analysis ◽  
Motor Vehicle ◽  
Linear Regression Analysis ◽  
Tax Compliance ◽  
Multiple Linear Regression Analysis ◽  
Survey Method ◽  
Tax Revenue ◽  
Tax Administration ◽  
Mediating Role ◽  
The Relationship

This study aims to examine the effect of awareness of taxpayers, tax administration reforms and perceptions of tax sanctions on vehicle tax revenues in Buleleng Regency of Bali with taxpayer compliance as a moderating variable. Survey method through the distribution of questionnaires as data collection instruments is conducted. Multiple linear regression analysis is used to analyze the relationship between taxpayer awareness variables, tax administration reform, the perception of tax sanctions and tax compliance. Also, to examine the mediating role it is using path analysis and Sobel test. The results of this study indicate that taxpayer awareness, tax administration reforms, and perceptions of tax sanctions have a significant influence on motor vehicle tax revenue both directly and indirectly throught taxpayer compliance.

scholarly journals FAKTOR –FAKTOR YANG MEMPENGARUHI KEPATUHAN PAJAK WAJIB PAJAK ORANG PRIBADI (Studi Pada Wajib Pajak Orang Pribadi yang terdaftar di KPP Kebayoran Baru Tiga)

2014 ◽  
Vol 1 (1) ◽  
pp. 51
Author(s):  
Fibria Anggraini P.L ◽  
Waluyo Waluyo
Keyword(s):  
Regression Analysis ◽  
Organizational Climate ◽  
Survey Design ◽  
Linear Regression Analysis ◽  
Tax Compliance ◽  
Multiple Linear Regression Analysis ◽  
Individual Behavior ◽  
Behavior Motivation ◽  
Independent Variable ◽  
One Year

The purpose of this study was to analyze the factors that affect tax compliance (tax compliance) individual taxpayers in the KPP Kebayoran Baru Tiga, South Jakarta. This study used a questionnaire survey design as an instrument. Respondents in this study were 85 individual taxpayers entrepreneur tax register at least one year and to submit the SPT.This study uses the variable individual behavior, motivation and organizational climate 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 organizational climate have significant effect on tax compliance individual taxpayers .

scholarly journals Analisis Faktor-Faktor Green Purchase Intention untuk Meningkatkan Potensi Lokal Usaha Tanaman Organic dan Ketahanan Pangan di Kota Bandung

2018 ◽  
Vol 2 (1) ◽  
pp. 51
Author(s):  
Aryanti Ratnawati ◽  
Louisisani Mansoni
Keyword(s):  
Food Security ◽  
Purchase Intention ◽  
Linear Regression Analysis ◽  
Ecological Factors ◽  
Multiple Linear Regression Analysis ◽  
Local Potential ◽  
Coefficient Of Determination ◽  
Survey Method ◽  
Ecological Knowledge ◽  
Vegetable Production

The intention of purchasing green products is the desire or expression of one's intention to commit to activities that support environmental friendliness, green purchase intention is influenced by several factors such Ecological Knowledge and Ecological Affect is everything related with the expression of emotions on the environment with a correlation of 3 factors: attention to self, concern for others, and attention to the environment. The research method used in this research is the Survey method, while the type of research uses Causal Asosiative research with the indicator of the research level of consumer knowledge to the environment, the level of consumer affection to the environment, consumer interest towards the purchase of organic plants and the increase of local potential for organic plants in Bandung.The method of analysis used is multiple linear regression analysis is known to obtain the value Fcount 38.4196> F_tables 3.03 it can be interpreted that simultaneously factor-fator Ecological (Knowledge and Affect) have a significant influence on Green Purchase Intention. Based on the identification of Ecological factors and its effect on Green Purchase Intention, it can be seen that the influence of local potential increase in Bandung is t_count value 11, 160> t_table 1,683 because t_hitung> t_tabel it can be explained that Green Purchase Intention has an effect on increasing the Local Potential of Organic Plants in the city of Bandung. Green purchase intention (X1) and local potential (X2) on food security in Bandung can be shown from the calculation coefficient of determination as follows by 0.46 That is, green purchase intention (X1) and local potential (X2) 46 % in increasing food security of green vegetable production (Y). while the remaining 54.0% is influenced by other factors that are not included into the research model.

scholarly journals Pengaruh kualitas pelayanan, harga, dan lokasi terhadap kepuasan pelanggan PT.Dwi Karya Sartika

2021 ◽  
Vol 16 (1) ◽  
pp. 81-96
Author(s):  
Fenny Krisna Marpaung ◽  
Irma N. Hutagalung ◽  
Maria Mariana Tinambunan ◽  
Nico Jeremi Siahaan ◽  
Lamhoras H. Siregar
Keyword(s):  
Customer Satisfaction ◽  
Service Quality ◽  
Linear Regression Analysis ◽  
Reliability And Validity ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Free Variable ◽  
Coefficient Of Determination ◽  
Research Implementation ◽  
Independent Variable

The purpose of the implementation of this research is to prove and determine the magnitude of the influence of the independent variable of service quality, the independent variable of price, and the independent variable of location on the dependent variable of customer satisfaction at PT.Dwi Karya Sartika Medan. The sampling technique used was random sampling, thus the sample used was to carry out regression testing on 84 research respondents and 30 study respondents to carry out the reliability and validity test. Hypothesis testing is to use multiple linear regression analysis. The results of the research implementation of the independent variable of service quality, the independent variable of price, and the independent variable of location contributed partially to the dependent variable of customer satisfaction PT.Dwi Karya Sartika. The result of the test of the coefficient of determination is 0.758, which means that the resulting or predicted influence of the free variable of service quality (X1), price free variable (X2), and location independent variable (X3) on the dependent variable of customer satisfaction (Y) is 75.8%, while the remaining 24.2% is predicted or influenced by independent variables which are not included in the implementation of this research. Keywords: Service quality, Price, Location, Customer satisfaction.

scholarly journals Pengaruh Komitmen Organisasional Dan Kepuasan Kerja Terhadap Kinerja Karyawan Perusahaan Daerah Air Minum Kabupaten Majalengka

2021 ◽  
Vol 2 (2) ◽  
pp. 234-242
Author(s):  
Endah Prihartini ◽  
Yeyen Nitakomala
Keyword(s):  
Job Satisfaction ◽  
Employee Performance ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Coefficient Of Determination ◽  
Survey Method ◽  
Analysis Tool ◽  
Validity And Reliability ◽  
Data Analysis Tool ◽  
Scale Data

In this research was conducted at the Central Perusahaan Daerah Air Minum of Majalengka Regency. The purpose of this study was to determine how the commitment, organizational and influence of job satisfaction on employee performance both partially and simultaneously. This research uses a survey method with descriptive and verification analysis. The technique of data collection  done by giving a questionnaire.  The population in this study is the Central Perusahaan Daerah Air Minum of Majalengka Regency with 49 respondents. Testing the research. Testing the research instrument is done by testing the validity and reliability test using a Likert scale. Data analysis tool use classic assumption test, multiple linear regression analysis, coefficient of determination analysis, t test, and F test. The result of this indicate that commitment organizational, job statisfaction and employee performance is a high category.  Commitment organizational has a positive and significant effect parttially on employee performance. Job satifactions has a positive and significant effect parttially on employee performance. Job satisfaction has a positive and significant effect purely on employee performance. Organizational commitment and job satisfaction together have a positive and significant effect simultaneously on employee performance.

scholarly journals Measuring User Satisfaction Online-KRS Using End User Computing Satisfaction Method

2021 ◽  
Vol 9 (2) ◽  
pp. 25
Author(s):  
Wika Aditya Ramadhan ◽  
Setiyowati Setiyowati ◽  
Bebas Widada
Keyword(s):  
User Satisfaction ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Ease Of Use ◽  
Coefficient Of Determination ◽  
Online Information ◽  
Satisfaction Level ◽  
End User ◽  
Independent Variable ◽  
End User Computing

Evaluation of User Satisfaction with the Online KRS System at XYZ Health College using the End User Computing Satisfaction method. XYZ Health College in the KRS process has been supported by the KRS Online information system, but the KRS Online user satisfaction level has never been measured. The purpose of this study was to determine the level of user satisfaction of KRS Online College of Health XYZ in terms of several factors, namely content, accuracy, form, ease of use, and timeliness in assessing user satisfaction of KRS Online. The results of the research using instrument tests, data quality tests, multiple linear regression analysis, coefficient of determination, t test and f test are known based on the results of the analysis that the effect of the independent variable on the dependent variable is expressed by the coefficient of determination (R2) which is 0.471 or 47.1% . And the value > Fcount (13.904) > Ftable (2.76) so that the content, accuracy, form, ease of use and timeliness together have an effect on satisfaction.

scholarly journals Faktor-Faktor yang Memengaruhi Kepatuhan Wajib Pajak dalam Membayar Pajak Kendaraan Bermotor di Kota Denpasar

2020 ◽  
Vol 30 (6) ◽  
pp. 1425
Author(s):  
Anak Agung Ngurah Krisnadeva ◽  
Ni Ketut Lely Aryani Merkusiwati
Keyword(s):  
Service Quality ◽  
Attribution Theory ◽  
Motor Vehicle ◽  
Linear Regression Analysis ◽  
Tax Compliance ◽  
Multiple Linear Regression Analysis ◽  
Income Levels ◽  
Analysis Technique ◽  
Questionnaire Method ◽  
Awareness Service

This study aims to obtain empirical evidence about the influence of taxpayer income levels, taxpayer awareness, service quality, and tax penalties on tax compliance in paying motor vehicle tax in Denpasar. The theory used is behavioral accounting theory as grand theory and attribution theory as supporting theory. The population is all active PKB taxpayers registered at the Joint Office of SAMSAT Denpasar City totaling 713,601. The research sample of 100 respondents was calculated based on the Slovin formula with the accidental sampling method. Data collection by questionnaire method and documentation technique. The data analysis technique is multiple linear regression analysis. The results showed the level of taxpayer income, taxpayer awareness, service quality and tax penalties had a positive effect on taxpayer compliance in paying motor vehicle tax in Denpasar. Keywords: Income Levels; Awareness; Service Quality; Tax Penalties; Motor Vehicle Taxpayer Compliance.

scholarly journals Pengaruh Kesadaran Wajib Pajak, Sanksi, Kualitas Pelayanan dan Sosialisasi pada Kepatuhan Wajib Pajak Kendaraan Bermotor

2020 ◽  
Vol 30 (7) ◽  
pp. 1645
Author(s):  
Ni Putu Atik Widiastini ◽  
Ni Luh Supadmi
Keyword(s):  
Service Quality ◽  
Information Dissemination ◽  
Motor Vehicle ◽  
Linear Regression Analysis ◽  
Tax Compliance ◽  
Multiple Linear Regression Analysis ◽  
Motor Vehicles ◽  
Determination Method ◽  
Analysis Technique ◽  
Positive Effect

Motor vehicle tax is a tax on the ownership and / or control of motor vehicles. The purpose of this study is to obtain empirical evidence of the influence of taxpayer awareness, tax sanctions, service quality and tax information dissemination on tax compliance in paying motor vehicle tax in Denpasar. This research is located in the Joint Office SAMSAT Denpasar City. The number of samples used was 100 motor vehicle taxpayers which were calculated using the Slovin formula with the sample determination method used was accidental sampling. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that taxpayer awareness, tax sanctions, service quality and tax socialization have a positive effect on taxpayer compliance in paying motor vehicle tax at the Joint Office of SAMSAT Denpasar. Keywords: Taxpayer Awareness; Penalty; Service quality; Socialization; Obedience.

scholarly journals Religiosity as the moderating effect of diamond fraud and personal ethics on fraud tendencies

2020 ◽  
Vol 2 (1) ◽  
pp. 91
Author(s):  
Rikyan Ulil Istifadah ◽  
Yayu Putri Senjani
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Survey Method ◽  
Future Research ◽  
Independent Variable ◽  
Personal Ethics

<p class="IABSSS"><strong>Purpose</strong> - This study aims to determine the effect of each dimension of diamond fraud (pressure, opportunity, rationalization, capability) and personal ethics on the fraud tendency (assets misappropriation) and understanding of religiosity as moderating variable.</p><p class="IABSSS"><strong>Method </strong>- The study was conducted by survey method. The samples are amil zakat in Yogyakarta. Data analysis in this study applied multiple linear regression analysis with IBM SPSS version 22. The instruments were adopted from previous research.</p><p class="IABSSS"><strong>Result</strong> - The results of data analysis in this study show that there are positive influences between elements of diamond fraud (pressure, opportunity, rationalization, capability) on the fraud tendency (assets misappropriation) but personal ethics do not influence the fraud tendency. While the understanding of religiosity is able to moderate elements of diamond fraud (pressure, opportunity, rationalization, capability) and personal ethics.</p><p class="IABSSS"><strong>Implication</strong> - Future research can expand the object of research in several other provinces. In addition, fraud theory used is Fraud Diamond Theory. Whereas now there has been an increase in the cause of fraud, which is arrogance and evolved into Fraud Pentagon Theory, so that the next arrogance variable can be added as an independent variable.</p><p><strong>Originality</strong> - This reseacrh is still using samples in one province, and Amil Zakat sample was chosen as a sample because based on data submitted by BAZNAS.</p>

scholarly journals Pengaruh Kualitas Produk, Harga, Cita Rasa Dan Promosi Terhadap Kepuasan Konsumen Di Rumah Makan Mbak Siti

2021 ◽  
Vol 3 (1) ◽  
pp. 22-33
Author(s):  
Amir Hamzah Siregar, Susana, Zuriani Ritonga, Desmawati Hasibuan, Elvina
Keyword(s):  
Regression Analysis ◽  
Product Quality ◽  
Consumer Satisfaction ◽  
Hypothesis Test ◽  
Descriptive Analysis ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Coefficient Of Determination ◽  
Test Results ◽  
Independent Variable

The purpose of this study was to determine the effect of product quality, price, taste and promotion on consumer satisfaction at Mbak Siti's restaurant in Sosopan Village, Kotapinang District, Labuhanbatu Selatan Regency. The sample in this study amounted to 30 people. The analytical method used is descriptive analysis, classical assumption test, multiple linear regression analysis, t test, f test, and coefficient of determination and this data is processed using the IBM SPSS Statistics 21 program. Hypothesis test results show that partially the product (X1) has a positive and significant effect on consumer satisfaction, this can be seen from the tcount value for product quality is tcount 0.009> ttable 2.05954, with a significant value of 0.993 <0.05. Hagra (X2) has a positive and significant effect on consumer satisfaction, this can be seen from the tcount value for price is tcount 2.273> ttable 2.05954, with a significant value of 0.32 <0.05. Taste (X3) has a positive and significant effect on consumer satisfaction, this can be seen from the tcount value for taste is tcount 0.541> ttable 2.05954, with a significant value of 0.593 <0.05. Promotion (X4) has a positive and significant effect on customer satisfaction, this can be seen from the tcount value for promotion is tcount 6.794> ttable 2.05954, with a significant value of 0.000 <0.05. The value of Ftable in the 4: 26 distribution is 2.74, so based on table 4.14 it can be seen that the Fcount value is 36.656> 2.70, and a significant value is 0.000 <0.05, this shows that simultaneously the Independent Variable has a positive and significant effect on the Dependent Variable.

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