scholarly journals Peranan Pengetahuan Pajak dan Kesadaran Pajak bagi Kepatuhan Pajak Pelaku Usaha E-Commerce

2021 ◽  
Vol 9 (2) ◽  
pp. 233-238
Author(s):  
Olivia Afrinadea Chanita ◽  
Norman Duma Sitinjak
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Random Sample ◽  
Tax Compliance ◽  
Simple Random Sample ◽  
Research Results ◽  
Sample Technique ◽  
Positive Effect

Research to examine the role of tax knowledge and tax awareness for tax compliance by e-commerce entrepreneurs. The sample is 50 e-commerce entrepreneurs, obtained by a simple random sample technique. Multiple linear regression was used to analyze the effect of tax knowledge and awareness on tax compliance. The important point of the research results is that knowledge and awareness of taxes owned by e-commerce entrepreneurs have a positive effect on tax compliance. 

scholarly journals PENGARUH KEMUDAHAN DAN PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK PENGHASILAN ORANG PRIBADI ( Studi di Kantor Pelayanan Pajak Pratama Bantul )

2016 ◽  
Vol 2 (1) ◽  
Author(s):  
Dwi Woro Setiyoningrum
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Income Tax ◽  
Statistical Tests ◽  
Tax Compliance ◽  
Sampling Technique ◽  
Primary Data ◽  
Independent Variables ◽  
Positive Effect

This study discusses the influence of convenience and service to the taxpayer compliance in paying income tax. This study was performed at the Tax Office Primary Bantul. The purpose of this research is to determine whether the facilities and services affect taxpayer compliance and what efforts Bantul Pratama Tax Office in improving tax compliance. This study is built with two hypotheses, namely: (1) ease in the rocessoftaxation, (2) positive effect Compliance Services The type of data in this study is primary data, with sampling at Bantul Pratama Tax Office using incidental sampling technique. Questionnaires were used as a sample of 100 and only return 90. This research is kualtitatif, and testing using multiple linear regression statistical tests. The results of this study indicate that two simultaneous independent variables significantly influence adherence. Partially shown that convenience has a positive and significant effect on adherence. While the service has a positive effect but not significant effect on compliance. Keywords : Taxpayer Compliance, Convenience in Paying tax, Service tax

scholarly journals PENGARUH SANKSI, MOTIVASI DAN TINGKAT PENDIDIKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (STUDI KASUS KPP PRATAMA MANADO)

2015 ◽  
Vol 4 (1) ◽  
pp. 1
Author(s):  
Evalin Yuanita Tologana
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Tax Compliance ◽  
Education Level ◽  
Level Of Education ◽  
Normality Test ◽  
Positive Effect

This study aim to determine the effect of sanctions, motivation and level of education on tax compliance. Population in this study is the taxpayer listed in KPP Pratama Manado. Samples used were 100 taxpayer who are determine using a formula slovin. Data were analyzed using multiple linear regression followed by normality test, multicolinearity test, heterocedasticity test and autocorrelation test. The result showed the tax motivation sanctions and positive effect on tax compliance while education level had no effect on tax compliance.

scholarly journals Analisis Pengaruh Sikap, Norma Subyektif, Dan Kontrol Keperilakuan Terhadap Perilaku Kepatuhan Wajib Pajak Restoran Di Surabaya

2013 ◽  
Vol 5 (1) ◽  
pp. 59
Author(s):  
Lintang Venusita ◽  
Femka Dyan
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Behavioral Control ◽  
Tax Compliance ◽  
Subjective Norms ◽  
Data Analysis Technique ◽  
Compliance Behavior ◽  
Analysis Technique ◽  
Positive Effect

AbstractTax arrears increased area in Surabaya. One of the biggest delinquent taxes derived from the Restaurant. It is proved that the level of tax compliance is lacking Restaurant. This study examines the behavior of tax compliance by using variable bebas Attiude, Subjective Norms, and Behavioral control. The purpose of this study is to determine how much influence attitudes, subjective norms, and behavioral control toward tax compliance behavior Restaurant taxpayer in Surabaya. The population in this study are all Restaurants taxpayer in Surabaya. The sample used was 94 Taxpayer Restaurant. The data analysis technique used in this study multiple linear regression. Based on the results of the analysis carried out it could be concluded that attitudes, subjective norms and behavioral control significantly positive effect on taxcompliance behavior Restaurant.

scholarly journals PERANAN DAN KONTRIBUSI SUB SEKTOR PERKEBUNAN DI PROVINSI JAMBI

2018 ◽  
Vol 18 (1) ◽  
pp. 143
Author(s):  
Ahmad Soleh
Keyword(s):  
Linear Regression ◽  
Agricultural Sector ◽  
Land Area ◽  
Research Results ◽  
Qualitative And Quantitative ◽  
Quantitative Models ◽  
Positive Effect ◽  
Descriptive Qualitative

The role of the sub plantation sector in developing the economy of the province of Jambi is no doubt already seen from the large number of residents who work and drape perekonomiannya in sub plantation sector. the data showed more than 60 percent of farmland in the province of Jambi is used as a plantation. The problem related goals of this research are (1) to analyze the development of the vast land, labor, and GRP sub plantation sector in the province of Jambi, (2) analyze contributions subplantation sector against the agricultural sector and GDP the province of Jambi, (3) analyze the effect of Extensive Land and labor against the Output of the Sub Sector Plantation Jambi province. The methods used in this research is descriptive qualitative and quantitative models by using regression Linear Regression and the contribution Multiplied by the method of OLS. The research results showed that (1) the development of land area, the workforce and GDP of sub sectors of the 2000-2015 period of Jambi province plantation continues to increase each year. (2) the variable land area and number of labor jointly or simultaneous affect GDP sub plantation sector province of Jambi. In the partial variable positive effect land area and significantly to GDP sub plantation sector province of Jambi. While labor has no effect significantly to GDP sub plantation sector province of Jambi.Keyword:P DRB, Estates, Labor, Land Area

scholarly journals Religiusitas, Kepercayaan pada Aparat, Tingkat Pendidikan, Pengetahuan Perpajakan dan Kepatuhan Wajib Pajak

2021 ◽  
Vol 31 (1) ◽  
pp. 77
Author(s):  
Priscilla Octavianny ◽  
Makaryanawati Makaryanawati ◽  
Ferby Mutia Edwy
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Data Collection ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Tax Compliance ◽  
Education Level ◽  
Data Analysis Technique ◽  
Analysis Technique ◽  
Positive Effect

The purpose of this study is to determine the effect of religiosity, trust in the apparatus, education level and tax knowledge on Non-Employee Individual Taxpayer compliance. This research was conducted at KPP Pratama, South Malang. The number of samples in this study were 100 respondents with a sampling method using accidental sampling method. Data collection is done through questionnaires. The   data analysis technique used in this research is multiple linear regression. Based on the results of the analysis it can be seen that religiosity, trust in the apparatus, education level and tax knowledge have a positive effect on tax compliance. Keywords: Tax Compliance; Religiosity, Trust in The Apparatus; Education Level; Tax Knowledge.

scholarly journals PENGARUH ON ASSETS (ROA) , LIQUIDITY FUNDING RATIO (LFR) , NON PERFORMING LOAN (NPL) , DAN CAPITAL ADEQUACY RATIO (CAR) TERHADAP PENYALURAN KREDIT PADA BANK BUMN YANG TERDAFTAR DI BEI PERIODE TAHUN 2013 – 2017

2019 ◽  
Vol 2 (2) ◽  
pp. 1-14
Author(s):  
Achmad Agus Yasin Fadli
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Capital Adequacy ◽  
Return On Assets ◽  
Research Results ◽  
Capital Adequacy Ratio ◽  
Positive Effect

This study aims to determine the effect of Return on Assets (ROA), Liquidity Funding Ratio (LFR), Non Performing Loan (NPL) and Capital Adequacy Ratio (CAR) on lending. The objects of this research are PT Bank Negara Indonesia (Persero) Tbk, PT Bank Rakyat Indonesia (Persero) Tbk, PT Bank Tabungan Negara (Persero) Tbk, and PT Bank Mandiri (Persero). This research was conducted during the period 2013 - 2017. The method of analysis used in this study is multiple linear regression. The results showed that ROA, LFR, and CAR were negatively related to lending. Whereas NPL has a positive effect on lending. The implication of the research results is that in order to increase lending, it must reduce ROA, LFR and CAR and increase the NPL value.

scholarly journals PENGARUH LUAS LAHAN TEH DAN PRODUKTIFITAS TEH TERHADAP EKPORTEH DI INDONESIA TAHUN 1985 SAMPAI 2019

2021 ◽  
Vol 4 (1) ◽  
pp. 29
Author(s):  
Suza Agustia Pratiwi ◽  
Devi Andriyani
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Secondary Data ◽  
Research Model ◽  
Land Area ◽  
Research Results ◽  
Positive Effect

This study aims to analyze the effect of tea area and tea productivity on tea exports in Indonesia in the 1985-2019 period. The data used in this study are secondary data for the 1985-2019 period. This research model uses multiple linear regression. Research Results Partially the area of tea land has an effect on tea exports in Indonesia. Partially tea productivity has no effect on tea exports in Indonesia. Simultaneously, land area and tea productivity have a positive effect on tea exports in Indonesia

scholarly journals The Role of Good Corporate Governance in Enhancing the Performance of Village Credit Institutions

2021 ◽  
Vol 4 (1) ◽  
pp. 96-103
Author(s):  
I Gede Cahyadi Putra ◽  
I Ketut Sunarwijaya ◽  
I Gusti Ngurah Bagus Gunadi
Keyword(s):  
Corporate Governance ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Empirical Evidence ◽  
Good Corporate Governance ◽  
Saturated Sample ◽  
The Relationship ◽  
Positive Effect ◽  
Credit Institutions

Good corporate governance is corporate governance that explains the relationship between all interested parties in a regulated and organized business. The principles of good corporate governance should be also applied by village credit institutions to improve their performance. This research aims to examine and obtain empirical evidence of the influence of good corporate governance principles, including transparency, accountability, responsibility, independence, and fairness, on the performance of village credit institutions in Blahbatuh District. This study involved 36 samples of village credit institutions with 108 respondents, determined by saturated sample techniques. The data were analyzed by multiple linear regression after instruments and classical assumption testings. The results showed that the principles of good corporate governance have a positive effect on the performance of village credit institutions in Blahbatuh District.

scholarly journals Pengaruh Persepsi Kualitas Produk, Merek dan Layanan Purna Jual Terhadap Keputusan Pembelian Skuter Metik Merek Honda di Kota Banda Aceh

2019 ◽  
Vol 3 (1) ◽  
pp. 14-25
Author(s):  
Jufidar Jufidar ◽  
Fakhrurrazi Abbas ◽  
Irwan Safwadi
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Product Quality ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Significant Probability ◽  
Positive Effect ◽  
Banda Aceh

This research is an empirical study which aims to determine the effect of perceptions of product quality, brand and after-sales service on the decision to purchase Honda brand metic scooters in Banda Aceh City either partially or simultaneously. The number of research samples is 381 consumers. Sampling in this study was carried out with a minimum sample formulation using the Slovin method. Data collection is done by distributing question sheets (questionnaires) to respondents. The primary data is then analyzed using multiple linear regression. The results of multiple linear regression analysis can explain that the perception of product quality, brand and after-sales service has a positive effect on the purchase decision of Honda brand metic scooters in Banda Aceh City. The effect of the three variables is significant with a significant probability value <0.05. Or, simultaneously the perception of product quality, brand, and after-sales service has a strong and positive relationship with the decision to purchase Honda brand metic scooters in Banda Aceh City in Banda Aceh City. The role of perceptions of product quality, brand and after-sales service in influencing the decision to purchase Honda brand metic scooters in Banda Aceh is still less dominant with R2 of 0.386

ANALISIS VARIABEL YANG BERPENGARUH TERHADAP KINERJA PERUSAHAAN DI BURSA EFEK INDONESIA

2019 ◽  
Author(s):  
SUSENO - SUSENO
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Stock Exchange ◽  
T Test ◽  
The Other ◽  
Financial Leverage ◽  
F Test ◽  
Research Results ◽  
Independent Variables ◽  
Influential Variable

ANALISIS VARIABEL YANG BERPENGARUH TERHADAP KINERJA PERUSAHAAN DI BURSA EFEK INDONESIAOleh : Suseno STIE SATRIA Purwokerto ABSTRACT The aims of the research are (1) to analyze influence of age, scale, financial leverage, and profitability to performance of firms at The Indonesian Stock Exchange. (2) to determine the most influential variable on the performance of the firms. Hypotheses proposed in this research were: (1) Age, Scales, Financial Leverage, Profitability influences the performance of firms, (2) Age influences the performance of firms, (3) Scales influences the performance of firms, (4) Financial Leverage influences the performance of firms, (5) Profitability influences the performance of firms. Instrument of analysis employed in the research was multiple linear regression with t test and F test.The results of analyses of t test showed that profitability did not influence the performance of the firms. It was indicated by the value of computed t which was smaller than the value of t table. Meanwhile, the t test of age, scale and financial leverage indicated that the value of computed t &gt; t table. It means that these variables (scale and financial leverage) influenced the performance of the firms. The F test showed that the independent variables of age, scale, financial leverage and profitability as a whole significantly influenced the performance of the firms. It was indicated by the calculated F &gt; the value of F table, the value the age computed t which was smaller than the value of -t table..Based on the research results that age and profitability do not influence the performance of the firms, it is suggested that investors should not pay any attention to those variables. On the other hand, they should pay attention to the variables of scale and financial leverage. It is recommended that for further research should include longer periode of the sample.

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