scholarly journals EFFECT OF AWARENESS, KNOWLEDGE AND ATTITUDE OF TAXPAYERS TAX COMPLIANCE FOR TAXPAYERS IN TAX SERVICE OFFICE BOYOLALI

Author(s):  
Monot Wicaksono ◽  
Tutik Lestari

Tax compliance is a major factor affecting tax revenues. To determine the level of compliance of taxpayers in meeting their tax obligations can be seen from the achievement of revenue targets. This research aims to analyzing the influence of taxpayers’ awareness, knowledge of taxation, and taxpayers’ attitude influential on of docility taxpayers in KPP Pratama Boyolali. Convenience sampling was conducted in this research as a method. Data obtained in the form of primary data questionnaire distributed in KPP Pratama Boyolali and data obtained secondary from KPP Pratama Boyolali. Taxpayers taken as sampled was taxpayers who came to KPP Pratama Boyolali who have NPWP good taxpayers people personally and the body was handed SPT in KPP Pratama Boyolali. This research used Multiple Regression analysis tool. The result of research shows that awareness taxpayers influential significantly against of docility taxpayers. The knowledge of the tax is not influential significantly against of docility taxpayers The attitude of the taxpayers significantly influences taxpayer compliance. Keywords: taxpayer awareness, knowledge of taxation, attitude of the taxpayer on tax compliance.

KEUNIS ◽  
2021 ◽  
Vol 9 (1) ◽  
pp. 1
Author(s):  
Aris Sunindyo

<p>This study aims to examine the quality of teller service which consists of tangibles, reliability, responsiveness, assurance, and empathy of member satisfaction by saving at Baitul Maal Wat Tamwil (BMT) Polidana Semarang State Polytechnic. The data used are primary data in the form of questionnaires' distribution to BMT members. The data used are primary data which are distributed through questionnaires to BMT members. This study used 100 members of the BMT Polidana as a sample. The data analysis tool used multiple regression analysis with SPSS 21. The results showed that tangibles, reliability, responsiveness and assurance had a significant effect on member satisfaction in saving at BMT Polidana State Polytechnic Semarang while empathy (empathy) does not have a significant effect on member satisfaction in saving at BMT Polidana Semarang State Polytechnic</p>


2017 ◽  
Vol 4 (2) ◽  
Author(s):  
Teddy Gunawan ◽  
Eny Suprapti ◽  
Eris Tri Kurniawati

This research is aimed to examine the effect of taxpayer’s perception toward e-Filing system ofindividual taxpayer’s compliance in tax reporting. This research is associative research. Intaxpayer’s perception there are e-Filing usefulness variable, e-Filing ease variable, e-Filingcomplexcity, e-Filing security and privacy variable and e-Filing readiness. The population of thisresearch is individual taxpayer listed in Tax Office Pratam Batu. Sampling used of this researchis convenience sampling individual taxpayer who reported tax using e-Filing system. The technique of analysis data is questionnaire survey and to examine using multiple regression analysis. The result of this research are e-Filing usefulness variable, e-Filing security and privacyvariable and e-Filing readiness has effect on tax compliance in tax reported while e-Filing easevariable and e-Filing complexcity has no effect on tax compliance in tax reported.Keywords: E-Filing System, Compliance In Tax Reporting, Taxpayer’s Perception


INFERENSI ◽  
2016 ◽  
Vol 10 (1) ◽  
pp. 47
Author(s):  
Suyanto Suyanto ◽  
Endah Trisnawati

The objectives of this research are to test the tax awareness in relation to the tax compliance and to examine Celengan Padjeg Program which acts as a moderating variable to build a relationship between the tax awareness and the tax compliance. This research was conducted using Convenience sampling consisted of 98 respondents from individual taxpayers in Wonosari, Yogyakarta, Indonesia. The sample was fundamentally based on 95 questionnaires. The data analysis method of this research was a multiple regression analysis and test interactions. The analysis results showed that the tax awareness affected the tax compliance with a significance level of 0,000 (<0,05). The Celengan Padjeg Program influenced the relationship between the tax awareness and the tax compliance significantly and it moderated the relationship between two variables.


2019 ◽  
Vol 14 (2) ◽  
pp. 391-405
Author(s):  
Kholi Farid

The purpose of this research is to analyze the influence of location, interest rates, services and promotion of community decisions in taking credit. The population in this study were all PD credit customers. Semarang City BKK BPR Branch Gayamsari as many as 218 customers (Data As of December 2017). While the samples taken were 70 people. The sampling technique used is Convenience Sampling. The data analysis tool used in this study is multiple regression analysis. Based on the results of the study: There is a significant influence between the location of community decisions in taking credit, There is a significant influence between interest rates on community decisions in taking credit, There is a significant influence between services to community decisions in taking credit, There is a significant influence between promotion of community decisions in taking credit. Simultaneously there is a significant influence between location, interest rates, service and promotion of community decisions in taking credit


2019 ◽  
Vol 6 (1) ◽  
pp. 79-89
Author(s):  
Fifi Dwi Pratiwi ◽  
Zuwina Miraza

This research aims to determine the Effect of: (1) Marketing Communication on Costumer Loyalty of PT. Cahaya Alam Sejati, (2) Marketing Communication on Costomer Satisfaction of PT. Cahaya Alam Sejati, (3) Marketing Communication on Costumer Loyalty of PT. Cahaya Alam Sejati by Costumer Satisfaction as a mediating variable. This is a descriptive quantitative research. The research population is service costumer at PT. Cahaya Alam Sejati. The research sample is convenience sampling of 100 person. Primary data obtained from questionnaires, analysis techniques data used in this research is multiple regression analysis along the path analysis. Result of research indicate that: (1) Marketing Communication affect positively and significantly on Costomer Satisfaction of PT. Cahaya Alam Sejati, (2) Marketing Communication affect positively and significantly on Costumer Loyalty of PT. Cahaya Alam Sejati, (3) Costumer Satisfaction mediated the effect of Marketing Communikation on Costumer Loyality of PT. Cahaya Alam Sejati.


2017 ◽  
Vol 18 (2) ◽  
Author(s):  
Amilin Amilin ◽  
Ana Nurjanah

The purposes of this study to analyze the influence of easy of use, usefulness, security and privacy to taxpayer’s satisfaction in e-filing using. The population of this research is Corporate Taxpayers. Primary data used in this study collected by the questionnaire in Jakarta Area. Convenience sampling method used in this study.There are any 86 from 88 questionnaires are feasible to analyzed. The multiple regression analysis used to test the hyphotesis. The result of this study showed that easy of use, usefulness, security and privacy positively influence and significant to taxpayer’s satisfaction.


1970 ◽  
Vol 60 (1) ◽  
pp. 33-42 ◽  
Author(s):  
D. J. Greathead

The relations of the Strepsipterous parasite Halictophagus pontifex Fox to seven species of its Cercopid (Aphrophorinae) hosts were studied at a grassland site in Uganda. Dissections of weekly samples of the Cercopids collected by sweeping showed that the duration of the life-cycle of H. pontifex is 30–40 days. The parasite is found only in adult hosts which can support as many individuals (up to 7) in Poophilus costalis (Wlk.) as can develop in the space available in the body cavity. Both the maximum number of parasites per host and the rate of parasitism are related to the volume of the host. Parasitism arrests development of the ovaries of female hosts; they may reproduce after emergence of male parasites but not after exhaustion of females because of reinfection by triungulins. Graphical and regression analysis of the population data (no. individuals/1 000 sweeps) show that, for P. costalis, parasitism by H. pontifex is density dependent and the chief regulating factor. Rainfall 58–64 days before sampling also was correlated with P. costalis density, but multiple regression analysis showed it to be insignificant.


2021 ◽  
Vol 1 (1) ◽  
pp. 95
Author(s):  
Ruhul Amin ◽  
Siti Dina Hariroh

The current era of globalization has an impact on the development of a business, organization or company consisting of many components that compose into one unit for the same purpose, motivation and discipline in working at BRI Syariah bank. This type of research is quantitative, using the method of observation, interviews, questionnaires and documentation. Multiple regression analysis tool. Based on the results of the study, it shows that there is a positive and significant effect between variable X1 on variable Y has a regression coefficient value of 2.762. There is a positive but not significant effect between variable X2 on variable Y has a regression coefficient value of -.223. There is a positive and significant effect simultaneously between variables X1 and X2 on variable Y. Variable X1 is a variable that is considered more dominant and significant to variable Y with a probability number of 0.016 and a regression coefficient value of 2.762.


Author(s):  
Eka Fitria Ambarini ◽  
Mispiyanti Mispiyanti

This study aimed to examine the causal relationship between budget emphasis, self-esteem and budget participation by using primary data collected by distributing questionnaires to the respondent. The population was the OPD Regency of Kebumen with a purposive sampling as a sampling technique. From 75 questionnaires that have been distributed, 70 questionnaires have been received and only 43 questionnaires that could be processed. This studied used multiple regression analysis methods. The study showed that based on the t-test:  budget emphasis and self-esteem have a positive and significant effect on budgetary slack, while budget participation does not affect budgetary slack. The coefficient of determination (R²) showed 29,5%, that was mean 29,5% variable of budgetary slack influenced by variables budget emphasis, self-esteem, and budget participation but 70,5% explained by other variables which not exist in this research


2014 ◽  
Vol 8 (3) ◽  
Author(s):  
Arian Sumando Butarbutar ◽  
Harijanto Sabijono ◽  
Heince R.N Wokas

This study aims to determine the effect of taxpayer understanding and awareness of tax benefits to the restaurants taxpayer pays taxes . Sources of data used in this study is primary data derived from taxpayer restaurant in Tomohon. The analytical method used is multiple regression analysis. The results of the regression analysis resulted in the equation r Y = 8.000 + 0.136 X1 + 0.440 X2 . R2 value of 0.303 indicates the proportion of the taxpayer contributes understanding and awareness of tax benefits to the restaurants taxpayer pays tax at a restaurant in Tomohon 30.3 %. And korelsi coefficient ( r) of 0.550 . Hypothesis testing using t-test showed that no taxpayer understanding partial effect on consciousness taxpayer pays tax while the restaurant in Tomohon city restaurant tax benefits significantly influence the consciousness of the top tax payers in the city of Tomohon.


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