scholarly journals Pengaruh Kualitas Pelayanan Fiskus, Pemahaman Peraturan Perpajakan Dan Penerapan Sistem E-Filling Terhadap Kepatuhan Wajib Pajak: Sosialisasi Perpajakan Sebagai Pemoderasi

2020 ◽  
Vol 20 (2) ◽  
Author(s):  
Devi Safitri ◽  
Sem Paulus Silalahi
Keyword(s):  
Regression Analysis ◽  
Service Quality ◽  
Multiple Regression Analysis ◽  
Sampling Method ◽  
Analysis Method ◽  
System Implementation ◽  
Filing System ◽  
Small Medium Enterprises ◽  
Medium Enterprises ◽  
Tax Regulation

This research is aimed to examine empirically effect of fiscus service quality, tax regulation comprehension, and e-filing system implementation on Small Medium Enterprises (SMEs) Personal Taxpayer obedience, with taxation socialization as moderating variable. Research samples are Personal SMEs registered in Tax Service Office (Kantor Pelayanan Pajak) Pratama Pekanbaru Senapelan. Sampling method uses purposive sampling, and sample size measured by Slovin formula. Analysis method uses Multiple Regression Analysis and Moderated Regression Analysis (MRA). Result of research shows that fiscus service quality and e-filing system implementation have no effect on taxpayer obedience partially, while tax regulation comprehension has significant effect on taxpayer obedience. Further, taxation socialization is failed to moderates the effect of fiscus service quality on taxpayer obedience. Taxation socialization is failed as well to moderates the effect of tax regulation comprehension on taxpayer obedience, and taxation socialization is failed to moderates the effect of and e-filing system implementation on taxpayer obedience.

PENGARUH TRUST, PRICE DAN SERVICE QUALITY TERHADAP INTENTION TO PURCHASE PELANGGAN BHINNEKA.COM

2017 ◽  
Vol 2 (3) ◽  
pp. 391-400
Author(s):  
Rianto Nurcahyo ◽  
Dennis Andry ◽  
Kevin Kevin
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Service Quality ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Positive Influence ◽  
Quantitative Approach ◽  
Analysis Method ◽  
Intention To Purchase ◽  
Trust Intention

The purpose of this study is to identify and understand the factors that can influence the intention to purchase through trust, price, and service quality on consumers Bhinneka.com. This research uses quantitative approach by distributing questionnaires to 100 respondents Bhinneka.com. Data analysis method used in this research is simple and multiple regression analysis. The result shows that the three variables used have a positive influence on intention to purchase variable. The most dominant variables in explaining the variation of intention to purchase are service quality variable of 35.5%, the price of 17.2%, and trust of 24.6%. Keywords: service quality, price, trust, intention to purchase

scholarly journals PENGARUH SANKSI, KESADARAN PERPAJAKAN DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK BUMI DAN BANGUNAN DI KABUPATEN KERINCI

2020 ◽  
Vol 5 (2) ◽  
pp. 252
Author(s):  
Vivi Herlina
Keyword(s):  
Regression Analysis ◽  
Service Quality ◽  
Hypothesis Testing ◽  
Multiple Regression Analysis ◽  
Property Tax ◽  
Tax Compliance ◽  
Analysis Method ◽  
Independent Variables ◽  
Result Analysis

<p><em>Tax is very useful for the development of a county. This study aimed to determine the Effect of Sanctions, Tax Awareness and Quality of Taxpayer Services on Property Tax Compliance, the case studies Kab. Kerinci. The number of samples determined was 128 respondents. The independent variables were sanctions, tax awareness and service quality of taxpayers and the dependent variable was Property tax compliance. The analysis method used multiple regression analysis, including determination coefficient and hypothesis testing. The result analysis shows that Sanctions variable affects the taxpayer compliance by 0.421 (42.1%), Tax Awareness affects the taxpayer Compliance by 0.195 (19.0%), and the Quality of Taxpayer Services has an influence magnitude of 0.250 (25.0 %).</em></p><p> </p><p>Pajak sangat berguna bagi pembangunan suatu daerah. Penelitian ini bertujuan untuk mengetahui Pengaruh Sanksi, Kesadaran Perpajakan dan Kualitas Pelayanan Wajib Pajak Terhadap Kepatuhan Wajib Pajak Bumi dan Bangunan khususnya pada daerah Kab. Kerinci. Jumlah sampel yang ditetapkan sebanyak 128 responden. Sebagai variabel independen, yaitu sanksi, kesadaran perpajakan dan kualitas pelayanan wajib pajak. Selanjutnya, variabel dependennya adalah kepatuhan Wajib Pajak Bumi dan Bangunan. Metode analisis yang digunakan adalah analisis regeresi linier berganda meliputi, koefisien determinasi dan pengujian hipotesis. Dari hasil analisis dapat diketahui bahwa variabel Sanksi mempengaruhi Kepatuhan Wajib Pajak Bumi dan Bangunan sebesar 0,421 (42.1%), Kesadaran Perpajakan mempengaruhi Kepatuhan Wajib Pajak Bumi dan Bangunan sebesar 0,195 (19.0%), dan Kualitas Pelayanan Wajib Pajak memiliki besaran pengaruh sebesar 0,250 (25.0%).</p>

scholarly journals PENGARUH CURRENT RATIO, DEBT TO ASSET RATIO, TOTAL ASSET TURNOVER DAN INFLASI TERHADAP RETURN ON ASSET

2018 ◽  
Vol 2 (2) ◽  
pp. 16-27 ◽  
Author(s):  
Herman Supardi ◽  
H. Suratno H. Suratno ◽  
Suyanto Suyanto
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Sampling Method ◽  
Small And Medium Enterprises ◽  
Secondary Data ◽  
Total Asset ◽  
Return On Assets ◽  
Current Ratio ◽  
Asset Turnover ◽  
Medium Enterprises

This study aims to determine how much influence the current ratio, debt to asset ratio, total asset turnover and inflation on return on assets in registered cooperatives in the Department of Cooperatives, Small and Medium Enterprises, Trade and Industry Indramayu district in 2010-2014 so that it can be used a reference to the management in decision making.This study uses the population, namely Employees Cooperative Republic of Indonesia registered KUKM, Industry and Trade of Indramayu district, 2010-2014, as many as 57 KPRI. The sample in this study amounted to 45 samples by purposive sampling method, using secondary data from the Report of the Annual Member Meeting. The tools used are multiple regression analysis. From this study we concluded: Current ratio variable and inflation does not affect the return on assets, the variable debt to asset ratio and total asset turnover variables affect the return on assets, simultaneously current ratio, debt to asset ratio, total asset turnover and inflation effect on return on assets. It can be concluded that the current ratio is too high to be caused by the amount of current assets that are unemployed or bottlenecks receivables.Keywords: Cooperative, Current Ratio, Debt to Asset Ratio, Total Asset Turnover, Return on Assets Inflation

scholarly journals PENGARUH SOSIALISASI PERPAJAKAN, KUALITAS PELAYANAN PAJAK, DAN TARIF PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA PADANG SATU

2019 ◽  
Author(s):  
Suarni ◽  
Marlina
Keyword(s):  
Regression Analysis ◽  
Data Collection ◽  
Service Quality ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Quantitative Research ◽  
Sampling Method ◽  
Tax Rates ◽  
Collection Method ◽  
Convenience Sampling

ABSTRACTThis study aims to determine the effect of taxation socialization, tax service quality and tax rates on individual taxpayer compliance at the Padang Satu Primary Tax Office. This type of research is quantitative research. The population in this study were all individual taxpayers registered at the Padang Satu Primary Tax Office. Sampling was done using the Convenience Sampling method, with the Yamane formula calculation and a sample of 100 taxpayers was obtained. The data collection method used is using a questionnaire, and the analysis used is multiple regression analysis with the help of SPSS version 16. The results of the study show that: (1) Tax socialization has a positive significant effect on individual taxpayer compliance, (2) Service quality tax does not affect the compliance of individual taxpayers, (3) Tax rates do not affect individual taxpayer compliance.Keywords: Taxation Socialization, Tax Service Quality, Tax Rates and Individual Taxpayer Compliance.

scholarly journals Pengaruh Islamic Branding dan Product Ingredients Terhadap Minat Beli Produk PT.HNI HPAI Kota Bengkulu

2020 ◽  
Vol 1 (2) ◽  
pp. 121
Author(s):  
Nonie Afrianty
Keyword(s):  
Regression Analysis ◽  
Hypothesis Testing ◽  
Multiple Regression Analysis ◽  
Analytical Method ◽  
Sampling Method ◽  
Consumer Products ◽  
Test Results ◽  
Analysis Method ◽  
Product Packaging ◽  
Independent Variables

Islamic branding as an attraction for consumers to buy. Muslim consumers are required to be selective in choosing products to consume. Halal label on product packaging does not necessarily guarantee the halal product. Some people do not see the product ingredients in buying consumer products tend to follow the Trand and the properties obtained from these products. This study aims to determine the effect of Islamic Branding and Product Ingredients Against Interest in Buying HNI-HPAI Products in Bengkulu City, the population that is the object of this research is the Consumer of HNI-HPAI Products at Al-Fatih Business Center II HPAI Bengkulu City, The samples used are as many as 94 people were sampled in this study, using the accidental sampling method. The analytical method used in this study is the multiple regression analysis method with the application of SPSS16. The results of the research are based on partial hypothesis testing (t test) showing that the Islamic Branding and Product Ingredients variables significantly influence buying interest. The results of the F test Islamic branding and product ingredients together have a positive and significant effect on buying interest. This can be seen in the calculated F value of 70.676 and a significant value of 0.000 <0.05. Determination Coefficient Test Results (R2) obtained Rsquer of 0.608. This shows that the dependent variable of buying interest can be explained by the Islamic Branding and Product Independent variables at 60.8% while 39.2% is explained by other factors outside the studied variables.

scholarly journals Pengaruh Relational Capital Terhadap Kesuksesan Usaha Online Shop di Indonesia

2020 ◽  
Vol 2 (1) ◽  
pp. 102
Author(s):  
Welyam Wendy Wongso ◽  
Andi Wijaya
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Multiple Regression Analysis ◽  
Quantitative Method ◽  
Sampling Method ◽  
Sampling Technique ◽  
Relational Capital ◽  
Analysis Method ◽  
Probability Sampling

The purpose of the study is to analyze the influence of relationships with customers and suppliers, reputation, and location to the success of the business of Online Shop in DKI Jakarta. The method used in this study is a quantitative method with a type of causal research. The population in this study are all entrepreneurs who run an online shop business in DKI Jakarta. Determination of the number of samples is done using probability sampling method with probability sampling technique. The sample in this study was 65 respondents. The data analysis method used in this study is multiple regression analysis using the help of SPSS 24 program. The results show that partially variable relationships with customers and suppliers, reputation, and location have an influence on the success of online shop businesses in DKI Jakarta. Tujuan penelitian adalah untuk menganalisis pengaruh relationships with customers and suppliers, reputation, dan location terhadap kesuksesan usaha Online Shop di DKI Jakarta. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif dengan jenis penelitian sebab akibat. Populasi dalam penelitian ini adalah seluruh wirausaha yang menjalankan usaha online shop di DKI Jakarta. Penentuan jumlah sampel dilakukan menggunakan metode probability sampling dengan teknik probability sampling. Adapun yang menjadi sampel dalam penelitian ini sebanyak 65 responden. Metode analisis data yang digunakan dalam penelitian ini adalah analisis regresi berganda dengan menggunakan bantuan program SPSS 24. Hasil penelitian menunjukkan bahwa secara parsial variabel relationships with customers and suppliers, reputation, dan location memiliki pengaruh terhadap kesuksesan usaha online shop di DKI Jakarta.

scholarly journals GOOD CORPORATE GOVERNANCE DAN RASIO HUTANG PERUSAHAAN

2014 ◽  
Vol 4 (1) ◽  
pp. 16
Author(s):  
Novi Runiati ◽  
Tina Sulistiyani
Keyword(s):  
Corporate Governance ◽  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Firm Size ◽  
Significant Influence ◽  
Sampling Method ◽  
Total Sample ◽  
Analysis Method ◽  
Good Corporate Governance ◽  
Independent Variable

The aim of this research is to investigate the influence of corporate governance, and firm size to leverage. Good corporate governance that used in this research is Corporate Governance Perception Index (CGPI). The independent variable that use in this research is leverage such as Debt to Total Aktiva and Debt to Total Shareholder Equity. The sample in this research are companies which were listed in Corporate Governance Perception Indeks in the year of 2010-2013 in SWA Magazine of publication. Total sample in this research are 11 companies that selected with purposive sampling method. This research uses multiple regression analysis method to investigate the influence of corporate governance and firm size to leverage. The results of this research indicate that good corporate governance had negative significant influence to debt to total aktiva and total shareholder equity. The firm size had no significant influence to debt to total aktiva and total shareholder equity.

scholarly journals PENGARUH KOMPENSASI, PENGEMBANGAN KARIER DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN PADA PT.PERKEBUNAN TUNGGAL MITRA PLANTATION MANGGALA 2

2019 ◽  
pp. 139-150
Author(s):  
Yuniar Bate’e ◽  
Ria Veronica Sinaga
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Career Development ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Sampling Method ◽  
Employee Performance ◽  
Sampling Technique ◽  
Analysis Method ◽  
Statistical Data Analysis

This study aims to examine and analyze the effect of compensation, career development and work discipline on employee performance at PT. Perkebunan Tunggal Mitra Plantation Manggala 2. Data collection was carried out through questionnaires carried out on 50 employees of the production department at PT Perkebunan Tunggal Mitra Plantation Manggala 2. Data analysis in this study used SPSS Version 22. The sampling technique used was the saturation sampling method and Data analysis method used is multiple regression analysis (multiple regression analysis). Based on the results of the study, obtained the following regression equation: Y = 9,944 + 0.390X1 + 0.115X2 + 0.267X3 + ei means that the F Test shows that compensation, career development, and work discipline have a positive and significant effect on employee performance. Based on statistical data analysis, the indicators in this study are valid and the variables are reliable. Partially (t test) shows that compensation has a positive and significant effect on employee performance (tcount 4.223> t table 1.675 and a significant level of 0.000 t table 1.675 and a significant level of 0.010 t table 1.675 and a significant level of 0.042

scholarly journals PENGARUH KUALITAS PELAYANAN (SERVICE QUALITY) TERHADAP KEPUASAN PELANGGAN PT. SUCOFINDO BATAM

2018 ◽  
Vol 1 (2) ◽  
pp. 232-243
Author(s):  
Alfi Syahri Lubis ◽  
Nur Rahmah Andayani
Keyword(s):  
Regression Analysis ◽  
Customer Satisfaction ◽  
Service Quality ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Sampling Method ◽  
Descriptive Analysis ◽  
Probability Sampling

This study aims to determine and analyze the influence of service quality consisting of variable reliablility, responsiveness, assurance, empathy, and tangible to customer satisfaction PT. Sucofindo Batam simultaneously or partially. Population in this research is consumer of PT. Sucofindo Batam or consumers who have ever used the services of PT. Sucofindo Batam. The number of samples obtained using Slovin calculations A total of 80 respondents using Non Probability Sampling method. The method of analysis used in this study is descriptive analysis and multiple regression analysis using SPSS 20 program. From the results of the study showed that the persial and simultaneous positive and significant impact on customer satisfaction PT. Sucofindo Batam.

scholarly journals Characteristics of Entrepreneurs and the Practice of Islamic Values in Influencing the Success of Small Medium Enterprises in Kelantan and Selangor

2013 ◽  
Vol 4 (5) ◽  
pp. 229-235 ◽  
Author(s):  
Maisarah Ahmad
Keyword(s):  
Regression Analysis ◽  
Correlation Analysis ◽  
Multiple Regression Analysis ◽  
Significant Relationship ◽  
Positive Influence ◽  
Factors Affecting ◽  
Key Variables ◽  
Small Medium Enterprises ◽  
Medium Enterprises ◽  
Islamic Values

Although many studies have been done in connection to the entrepreneurial characteristics, they only described the profile of entrepreneurship through the listing of characteristics and factors affecting the success of entrepreneurs. However, in this study, the researchers aim to identify the positive features and their relationship with the success of entrepreneurs in Kelantan and Selangor in terms of Islamic values practice.The study was conducted on 200 respondents in Kelantan and Selangor. Through correlation analysis, the characteristics were observed to have significant relationship with the success of small entrepreneurs. All key variables have significant relationship with the entrepreneurs’ success excluding the type of product and education. The multiple regression analysis showed that the characteristics of small entrepreneurs have a positive influence on success. The results also showed that the interaction of characteristics of entrepreneurs with the Islamic values have positive correlation with success.

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