scholarly journals PENGARUH KEPATUHAN WAJIB PAJAK DAN PENAGIHAN PAJAK TERHADAP PENERIMAAN PPH PASAL 25/29 WAJIB PAJAK BADAN PADA KPP PRATAMA BATANG

MAKSIMUM ◽  
2016 ◽  
Vol 3 (1) ◽  
pp. 1
Author(s):  
Imas Septiyani Hanifah ◽  
R. Ery Wibowo Agung S
Keyword(s):  
Income Tax ◽  
Regression Models ◽  
Linear Regression Analysis ◽  
Tax Compliance ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Tax Revenue ◽  
Units Of Analysis ◽  
Analysis Technique ◽  
Income Tax Revenue

One of the things that influence the most of the acceptance of income tax article 25/29corporate taxpayers is the level of tax compliance, especially in BatangPratama Tax Office. The large amount of income tax revenue of article 25/29 corporate taxpayers nothing to do with the level of tax compliance, ie whether or not the obedient corporate taxpayers in paying taxes. The purpose of this study was to determine the effect of tax compliance and tax collection on income tax receipts article 25/29 corporate taxpayers in the BatangPratamaTax Office period 2008-2012. The survey was conducted at the BatangPratamaTax Office and units of analysis are secondary data from reports of receipts of income tax article 25/29 corporate taxpayers the period 2008-2012. Regression models were used in compliance with the classical assumption test. The data analysis technique used is the technique of multiple linear regression analysis using SPSS version 16.0 The results showed that in the period of 5 (five) years ie 2008 to 2012, the amount of income tax revenue of article 25/29 corporate taxpayers in the BatangPratama Tax Office continued to increase from year to year, tax compliance and collection tax simultaneously and partially significant effect on income tax receipts article 25/29 taxpayers on BatangPratamaTax Office period 2008-2012. Keywords: Taxpayer Compliance, Tax Billing, Tax Receipts Article 25/29, the Taxpayer.

scholarly journals Pengaruh Kepatuhan Wajib Pajak, Pemeriksaan Pajak, dan Pemungutan Pajak terhadap Penerimaan Pajak Penghasilan Badan

2021 ◽  
Vol 8 (02) ◽  
pp. 57-67
Author(s):  
Suryo Prasetya Riyadi ◽  
Benny Setiawan ◽  
Dio Alfarago
Keyword(s):  
Income Tax ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Corporate Income Tax ◽  
Tax Revenue ◽  
Analysis Model ◽  
Tax Collection ◽  
State Income ◽  
Income Tax Revenue

ABSTRACT Taxes play a crucial role in the life of the state, especially in the implementation of state’s development because taxes are the main source of state income. For this reason, the realization of the tax revenue target must be achieved. Therefore, a study to identify factors which can influence tax revenue is important to conduct. This study aims to examine the effect of three factors (taxpayer’s compliance, tax audit and tax collection) toward corporate income tax revenue. This study uses secondary data obtained from Tax Office Jakarta Sawah Besar Satu with a time span of 2015-2019. This research is conducted by using a multiple linear regression analysis model. The result of this study reveals that taxpayer’s compliance and tax collection have a significant and positive effect on corporate income tax revenue, while tax audits have no significant effect on corporate income tax revenue at Tax Office Jakarta Sawah Besar Satu. ABSTRAK Pajak memegang peranan penting dalam kehidupan bernegara terutama dalam pelaksanaan pembangunan negara karena pajak merupakan sumber utama pendapatan. Untuk itu, realisasi target pendapatan pajak harus dapat tercapai. Oleh karena itu, penelitian untuk mengidentifikasi faktor-faktor yang dapat mempengaruhi pendapatan pajak penting untuk dilakukan. Penelitian ini bertujuan untuk menguji pengaruh tiga faktor (kepatuhan wajib pajak, pemeriksaan pajak dan pemungutan pajak) terhadap pendapatan pajak penghasilan badan. Penelitian ini menggunakan data sekunder yang diperoleh dari Kantor Pelayanan Pajak Pratama Jakarta Sawah Besar Satu dengan rentang waktu 2015-2019. Penelitian ini dilakukan dengan menggunakan model analisis regresi linier berganda. Hasil penelitian ini mengungkapkan bahwa kepatuhan wajib pajak dan penagihan pajak berpengaruh signifikan dan positif terhadap pendapatan pajak penghasilan badan, sedangkan pemeriksaan pajak tidak berpengaruh signifikan terhadap pendapatan pajak penghasilan badan pada Kantor Pelayanan Pajak Pratama Jakarta Sawah Besar Satu

INFLUENCE OF INCOME TAX PAYMENT AND DIVIDEND POLICY TO THE LEVERAGE POLICY IN MANUFACTURING COMPANY LISTED IN INDONESIA STOCK EXCHANGE YEAR 2012-2016

2019 ◽  
Vol 4 (2) ◽  
pp. 205-214
Author(s):  
Wahyu Yunus Arianto ◽  
Wiwit Irawati
Keyword(s):  
Income Tax ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Manufacturing Companies ◽  
Analysis Technique ◽  
Research Population ◽  
Tax Expense

This study aims to determine the effect of income tax expense and dividend policy on leverage policy at manufacturing companies listed on Indonesia Stock Exchange 2012-2016, This study uses secondary data in the form of financial statements. The research population is listed on Indonesia Stock Exchange 2012-2016. The sampling method used is purposive sampling with the sample of research amounted to 32 companies so that the research observation amounted to 160. The analysis technique used is multiple linear regression analysis. The result of the research shows that: (1) income tax expense has significant effect on leverage policy, (2) dividend policy has no effect on leverage policy, and (3) income tax expense and dividend policy simultaneously have significant effect on leverage policy.

Ekstensifikasi Dan Kepatuhan Wajib Pajak Menyampaikan Surat Pemberitahuan Terhadap Penerimaan PPh Pasal 21

2020 ◽  
Vol 24 (3) ◽  
pp. 383
Author(s):  
Dian Sulistyorini Wulandari, Edi Tri Wibowo
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Regression Model ◽  
Income Tax ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Tax Revenue ◽  
Analysis Method ◽  
Income Tax Revenue

This study aims to determine whether there is an effect of tax extensification and level of compliance partially or simultaneously to the level of income tax revenue. This study uses secondary data obtained from the Primary Tax Office (KPP) Cibitung and the Central Statistics Agency (BPS) of Bekasi Regency. The data analysis method used is the classical assumption test and hypothesis testing. The statistical method used is linear linear regression analysis. The results show that partially tax extensification and the level of taxpayer compliance do not affect the level of income tax revenue. The results of simultaneous tax extensification and the level of taxpayer compliance do not affect the level of income tax revenue. Tax extensification and the level of compliance affect the level of income tax revenue by 25,7 %. While the remaining 74,3 % is influenced by other variables that are not explained in the regression model.

Pengaruh Kepemimpinan dan Disiplin Kerja Terhadap Kinerja Karyawan: Studi Kasus PT Sucofindo Palembang Indonesia

MBIA ◽  
2019 ◽  
Vol 18 (1) ◽  
pp. 76-84
Author(s):  
Muhammad Idris ◽  
Dian Novita Sari
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Random Sampling ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Collection Method ◽  
Analysis Techniques ◽  
Analysis Technique

The problem in this study is whether there is an influence of leadership and work discipline on the employees’ performance of PT.Sucofindo Palembang City. This research includes associative research. The sample in this study were 88 respondents, with propotionate random sampling analysis technique. The data used were primary data and secondary data. Data collection method through questionnare. Analysis techniques using multiple linear regression analysis, F test (Simultaneoys) and t test (partial) and determination coeffiecient. The results show that there is influence of leadership and work discipline on the performance of PT.Sucofindo Palembang City.

Pengaruh Good Corporate Governance Terhadap Peringkat Obligasi

2021 ◽  
Vol 5 (2) ◽  
pp. 109
Author(s):  
Putri Nurmala ◽  
Akhmad Sigit Adiwibowo
Keyword(s):  
Corporate Governance ◽  
Audit Committee ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Institutional Ownership ◽  
Multiple Linear Regression Analysis ◽  
Bond Ratings ◽  
Good Corporate Governance ◽  
Analysis Technique

<em>Bond ratings are a scale of risk of all bonds traded, which indicates how safe a bond is. The security of a bond is indicated by its ability to pay interest and repay the loan principal. The purpose of this study is to find out empirical evidence that good corporate governance has an effect on bond ratings. This study uses secondary data. The population in this study are non-financial companies listed on the IDX in 2014-2018. The research sample was selected using purposive sampling method. After subtraction with several criteria, as many as 20 companies were set as the sample. The analysis technique in this study uses multiple linear regression analysis. The results of this study indicate that institutional ownership and audit committee have a significant effect on bond ratings. Meanwhile, the independent board of commissioners has no significant effect on bond ratings</em>

ANALISIS PENERIMAAN PPH PASAL 4 AYAT 2 SEBELUM DAN SESUDAH PENERAPAN PERATURAN PEMERINTAH NOMOR 46 TAHUN 2013 (Studi Pada Kantor Pelayanan Pajak Pratama Pamekasan)

2018 ◽  
Vol 8 (1) ◽  
Author(s):  
Subhan Subhan ◽  
Ferdian Dwi Cahyo
Keyword(s):  
Income Tax ◽  
Quantitative Data ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Tax Revenue ◽  
Average Growth ◽  
Before And After ◽  
Secondary Data Source ◽  
Data Source ◽  
Income Tax Revenue

The purpose of this reseach to compare the income tax revenue of Article 4 paragraph 2 and the number of taxpayers before and after the implementation of PP No.46 of 2013 in the KPP Pratama Pamekasan. The data of this research is quantitative data. Source of data used in this research is secondary data. Source of data used in this research is secondary data. whereas secondary data were the Taxpayer Data and acceptance of Income Tax Article 4 paragraph 2 which is registered in KPP Pratama Pamekasan.Using descriptive analysis, the results showed that the implementation of PP No.46 of 2013 affect the acceptance of income tax article 4 paragraph 2. average growth before the implementation of  PP No. 46 of 2013 amounted to 12.01%, after the implementation of PP No. 46 of 2013 the average growth of after 16.72%. The result is strengthened by the result of paired test of t-test that is 0.000 0,05. So the acceptance of Income Tax Article 4 paragraph 2 increased by 4.71%. Average growth The number of taxpayers has increased. before the implementation of PP No. 46 of 2013 amounted to 25.44% and after the implementation of PP No. 46 of 2013 for the implementation of PP No. 46 of 2013 amounted to 33.80%.

scholarly journals ANALISIS FAKTOR EKSPOR KENDARAAN CBU RODA EMPAT DAN ENAM DI INDONESIA TAHUN 2015 – 2019

2021 ◽  
pp. 1107
Author(s):  
I Putu Sanpala Dharma Mahendra ◽  
Anak Agung Bagus Putu Widanta
Keyword(s):  
Exchange Rate ◽  
Government Policy ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Oil Prices ◽  
Multiple Linear Regression Analysis ◽  
Industrial Sector ◽  
Government Policies ◽  
Analysis Technique ◽  
The Exchange Rate

The industrial sector can develop with government policies and trade between countries. Industrialization plays an important role in improving the quality of human resources and optimally utilizing natural and other resources. To analyze the effect of government policies partially on exports of four- and six-wheeled CBU vehicles in Indonesia from 2015 to 2019. The purpose of this study is to analyze the effect of the rupiah exchange rate against the US dollar partially and simultaneously on exports of four and six-wheel CBU vehicles in Indonesia in 2015. 2015 to 2019. The type of data used is quantitative data, with the data source being secondary data. The analysis technique used in this study uses multiple linear regression analysis techniques. The results of this study indicate that simultaneously government policy variables, exchange rates, and world oil prices have a significant effect on the value of Indonesia's CBU exports in 2014-2019, and partially government policy variables and world oil prices have a positive and significant effect on Indonesia's CBU exports. While the exchange rate variable has a negative and significant effect on Indonesian CBU. This means that if the exchange rate of the rupiah against the dollar increases or the strengthening of the value of the dollar against the rupiah will cause a decrease in the price of exported goods, the value of export goods will also decrease.

scholarly journals KEPATUHAN WAJIB PAJAK MEMEDIASI DETERMINAN PENERIMAAN PAJAK PENGHASILAN

2017 ◽  
Vol 21 (2) ◽  
pp. 318
Author(s):  
Rachmawati Meita Oktaviani ◽  
Pancawati Hardiningsih ◽  
Ceacilia Srimindari
Keyword(s):  
Income Tax ◽  
Tax Compliance ◽  
Sampling Technique ◽  
Survey Method ◽  
Tax Revenue ◽  
Factors Affecting ◽  
Independent Variables ◽  
Tax Revenues ◽  
The Relationship ◽  
Income Tax Revenue

This study aims to examine and analyze the factors affecting income tax revenues with tax compliance as an intervening variable. The study consists of three independent variables that tax penalties, the service tax authorities, and awareness of the taxpayer. While this research is tied in income tax revenues and intervening variable is tax compliance.This study used purpose sampling technique and survey method with questionnaires in collecting data. Respondent were sampled in this study is an individual taxpayer who performs is 120 respondent in Semarang. Research data analysis using multiple analysis with the path analysis.The results showed that the variable tax penalties and service tax authorities an effect on tax compliance, awareness taxpayer has no effect on tax compliance, tax penalties, awareness of taxpayers and taxpayer compliance effect on income tax revenue, the service tax authorities had no effect on tax revenue income. Tax compliance successfully mediate the relationship between the variables of service tax authorities against income tax revenue. Tax compliance  not successfully mediate the relationship between the tax penalties and awareness taxpayer against income tax revenue.

scholarly journals Optimization of Income Tax at North Karawang North KPP

2020 ◽  
Vol 5 (2) ◽  
pp. 126-133
Author(s):  
Liya Megawati ◽  
Novian Ekawaty
Keyword(s):  
Income Tax ◽  
Secondary Data ◽  
Qualitative Approach ◽  
Tax Revenue ◽  
Income Tax Revenue ◽  
Descriptive Qualitative

This study aims to determine how the optimization of income tax revenue carried out by KPP Pratama Karawang Utara, Karawang Regency. To answer this problem, researchers used a descriptive qualitative approach. The object of this research is North Karawang Pratama KPP Regency. The data of this study were obtained from secondary data and interviews conducted at North Karawang North KPP employees. The results of this study indicate that the implementation of the optimization of income tax receipts at North Karawang North Tax Office is not optimal, because there are still obstacles in its implementation. Keyword: income tax, North Karawang North Tax Office

scholarly journals PENGARUH STRES DAN KONFLIK KERJA TERHADAP KINERJA PEGAWAI PADA DINAS LINGKUNGAN HIDUP KOTA PALU

2016 ◽  
Vol 2 (3) ◽  
pp. 251-260
Author(s):  
Maskun Maskun ◽  
Bakri Hasanuddin ◽  
Niluh Putu Evvy Rossanty
Keyword(s):  
Work Stress ◽  
Significant Influence ◽  
Employee Performance ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Significance Level ◽  
Work Conflict ◽  
Analysis Technique ◽  
Regression Test

This study aims to determine the influence of work stress and work conflict on employee performance in The Environmental Office of Palu City. Method of study is descriptive. Yype of data is qualitative and quantitative data from primary and secondary data. Data analysis technique is multiple linear regression analysis. The result of hypothesis analysis and testing conclude that: (1) regression test shows sig. f equals to 0.003<0.05, which can be interpreted that work stress and work conflict simultaneously have positive and significant influence on employee performance; (2) regression test shows that job stress has significance level t sig. of (0.029) <α (0.05), and work conflict has significance level t sig. of (0.007) <α (0.05), which means that work stress and work conflict partially have positive and significant influence on employee performance. Penelitian ini bertujuan untuk mengetahui Pengaruh Stres Kerja dan Konflik Kerja terhadap  Kinerja Pegawai di Dinas Lingkungan Hidup Kota Palu. Metode yang digunakan adalah metode deskriptif. Jenis data yang digunakan dalam penelitian ini adalah data kualitatif dan kuantitatif sedangkan sumber data yang digunakan adalah data primer dan sekunder. Teknik analisis data yang digunakan adalah Analisis Regresi Linear Berganda. Hasil analisis dan pengujian hipotesis dapat disimpulkan bahwa: (1) berdasarhan hasil uji regresi diperoleh Sig.F sebesar 0,003 < 0,05, yang dapat diartikan bahwa variabel stres kerja dan konflik kerja secara serempak berpengaruh positif dan signifikan terhadap variabel kinerja pegawai. (2) berdasarkan hasil uji regresi diperoleh variabel stres kerja memiliki tingkat signifikansi t sig. (0,029) < α (0,05) dan variabel konflik kerja memiliki tingkat signifikansi t sig. (0.007) < α (0,05), sehingga variabel stres kerja dan konflik kerja secara parsial berpengaruh positif dan signifikan terhadap kinerja pegawai.

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