PENGARUH PERSEPSI TENTANG PENGETAHUAN, PERATURAN, DAN MANFAAT PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM KOTA SURAKARTA

2019 ◽  
Vol 3 (01) ◽  
Author(s):  
Sri Haryanti ◽  
Bambang Mursito ◽  
Sudarwati Sudarwati
Keyword(s):  
Statistical Tests ◽  
Linear Regression Analysis ◽  
Tax Compliance ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Analysis Techniques ◽  
Tax Benefits ◽  
Tax Payers ◽  
The City ◽  
Positive Effect

This study aims to determine whether there is a partial influence on knowledge of taxation, tax regulations and tax benefits. The sampling technique in this study used purposive sampling, then obtained a study sample of 100 MSME tax payers. Data analysis techniques performed by descriptive statistical tests, classical assumptions, hypothesis testing with multiple linear regression analysis. The results showed that knowledge of taxation and tax regulations had a positive effect on MSME taxpayer compliance in the city of Surakarta while the tax benefits did not affect MSME taxpayer compliance in Surakarta. Keywords: Tax compliance, tax knowledge, tax benefits and tax complianc

scholarly journals PENGARUH PERSEPSI TENTANG PENGETAHUAN, PERATURAN, DAN MANFAAT PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM PADA KPP PRATAMA SURAKARTA

2019 ◽  
Vol 3 (01) ◽  
Author(s):  
Sari Wiyati ◽  
Endang Masitoh Wahyuningsih ◽  
Anita Wijayanti
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Statistical Tests ◽  
Linear Regression Analysis ◽  
Tax Compliance ◽  
Sampling Technique ◽  
Analysis Techniques ◽  
Tax Benefits ◽  
Tax Payers ◽  
Positive Effect

This study aims to determine whether there is a partial influence on knowledge of taxation, tax regulations and tax benefits. The sampling technique in this study used simple rondom sampling, then obtained a study sample of 100 MSME tax payers. Data analysis techniques performed by descriptive statistical tests, classical assumptions, hypothesis testing with linear regression analysis. The results showed that knowledge of taxation and tax regulations had a positive effect on MSME taxpayer compliance in KPP Pratama Surakarta while the tax benefits did not affect MSME taxpayer compliance in KPP Pratama Surakarta. Keywords: Tax compliance, tax knowledge, tax benefits and tax complianc

scholarly journals DETERMINAN KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI KOTA SEMARANG

2020 ◽  
Vol 11 (2) ◽  
pp. 190-196
Author(s):  
Retno Astuti Ningrum ◽  
Amir Hidayatulloh
Keyword(s):  
Quantitative Research ◽  
Motor Vehicle ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Analysis Techniques ◽  
Convenience Sampling ◽  
Tax Corruption ◽  
The City

This type of research is quantitative research. The population in this research is a motor vehicle taxpayer. Meanwhile, the sample in this study is a motor vehicle taxpayer in the city of Semarang. The sampling technique in this research used convience sampling. Respondents in this research amounted to 100 respondents. Data collection techniques in research using questionnaires given directly to respondents. Respondents in this study were dominated by male (58 respondents). Whereas female respondents amounted 42 respondents. The analysis techniques in this research used multiple linear regression analysis, with SPSS tools. This study obtained results that perseptions of tax corruption and service quality of tax officers affect taxpayer compliance. Jenis penelitian ini adalah penelitian kuantitatif. Populasi dalam penelitian adalah wajib pajak kendaraan bermotor. Sedangkan, sampel dalam penelitian ini adalah wajib pajak kendaraan bermotor yang berada di Kota Semarang. Teknik pengambilan sampel dalam penelitian ini menggunakan convenience sampling. Responden dalam penelitian ini berjumlah 100 responden. Teknik pengumpulan data dalam penelitian menggunakan kuesioner yang diberikan langsung kepada responden. Responden dalam penelitian ini didominasi oleh laki-laki (58 responden). Sedangkan responden berjenis kelamin perempuan berjumlah 42 responden. Teknik analisis dalam penelitian ini menggunakan analisis regresi linear berganda, dengan alat SPSS. Penelitian ini memperoleh hasil bahwa persepsi korupsi pajak dan kualitas pelayanan petugas pajak berpengaruh terhadap kepatuhan wajib pajak.

scholarly journals PENGARUH SUASANA TOKO DAN LOKASI TERHADAP MINAT BELI KONSUMEN PADA MINI MARKET XMART ULAK KARANG PADANG

2019 ◽  
Author(s):  
MUHAMMAD HUSNI HANDRI ◽  
jhon fernos
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Analysis Techniques ◽  
Independent Variables ◽  
Negative Effect ◽  
Positive Effect

ABSTRACTThis study aims to determine the effect of store atmosphere and location on consumers' buying interest in the XMART mini market of Padang Padang. The sample used is 100 consumers, the sampling technique uses saturated sampling method. Data collection used a questionnaire, while data analysis techniques were performed using multiple linear regression analysis. The results showed that the store atmosphere variable had a positive effect (4,527 > 1,6772) and significant (0,000 <0,05) on consumer buying interest. Location variables have a negative effect (-0,079) < (1,6772) and are not significant (0,937 > 0,05) to consumer buying interest. From this research, the R2 value is 0,244, it means that 24,4% of consumers' buying interest can be explained by the independent variables, namely the store atmosphere and location and the remaining 74,3% is explained by other variables.

scholarly journals PENGARUH PEMAHAMAN PERATURAN PERPAJAKAN, PERSEPSI TARIF PAJAK, DAN KEADILAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK

2019 ◽  
Vol 1 (1) ◽  
pp. 47-54
Author(s):  
Pipit Annisa Fitria ◽  
Edy Supriyono
Keyword(s):  
Regression Analysis ◽  
Linear Regression Analysis ◽  
Tax Compliance ◽  
Multiple Linear Regression Analysis ◽  
Tax Rates ◽  
Test Results ◽  
Tax Rate ◽  
Medium Enterprise ◽  
Tax Payers ◽  
Positive Effect

The purpose of this research is to find out the achievement factors of the tax compliance of Small and Medium Enterprise in Purbalingga Regency. The variables tested were the understanding of tax regulations, perceptions of tax rates, and tax justice. The population in this study were all tax payers for Small and Medium Micro Businesses in Purbalingga Regency. The samples produced in this study were 65 respondents. Selected respondents are Small and Medium Micro Businesses who already have an NPWP. The data were collected through questionnaires and analyzed using multiple linear regression analysis. Based on the t-test results show that the variable understanding of tax regulations has a positive effect on taxpayer compliance, the tax rate perception variable negatively affects taxpayer compliance, and the tax justice variable does not affect taxpayer compliance

scholarly journals Pengaruh Penerapan E-System Perpajakan danPengetahuan Perpajakan Wajib Pajak Pada Kepatuhan WPOP

2019 ◽  
Vol 28 (2) ◽  
pp. 903
Author(s):  
Ni Putu Wina Purnama Dewi ◽  
Ni Luh Supadmi
Keyword(s):  
Data Analysis ◽  
Linear Regression Analysis ◽  
Tax Compliance ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Analysis Method ◽  
Analysis Techniques ◽  
Quantitative Data Analysis ◽  
Directorate General ◽  
Positive Effect

E-Registration, e-Billing, and e-Filling are part of the e-System issued by the Directorate General of Taxation as a modernization step in fulfilling tax obligations by taxpayers. Knowledge of taxation is a key for taxpayers to comply with their tax obligations because taxpayers who have knowledge of taxation understand the rules so they can fulfill their tax obligations. This study aims to determine the effect of tax e-System implementation and taxpayer tax knowledge on the level of individual taxpayer compliance at the Tabanan Primary Tax Office. The data analysis method used is quantitative data analysis with multiple linear regression analysis techniques. This type of research is primary data obtained from the answers of individual taxpayers registered at the Tabanan Primary Tax Office, namely the answers to a series of questionnaire questions submitted by researchers. The results of this study indicate that the application of e-Registration, e-Billing, e-Filling, and knowledge of taxpayer taxation has a positive effect on individual taxpayer compliance at Tabanan Primary Tax Office.Keywords: E-Registration, e-billing, e-filling, taxpayer tax knowledge, tax compliance.

scholarly journals PENGARUH KESADARAN WAJIB PAJAK, SANKSI PERPAJAKAN, PENGETAHUAN PERPAJAKAN, DAN PELAYANAN FISKUS

2017 ◽  
Vol 5 (1) ◽  
pp. 37
Author(s):  
Teguh Erawati ◽  
Andrea Meylita Widyasti Parera
Keyword(s):  
Asset Management ◽  
Descriptive Analysis ◽  
Linear Regression Analysis ◽  
Tax Compliance ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Management Area ◽  
Convenience Sampling ◽  
Positive Effect

This study aimed to examine the effect of awareness of taxpayers, tax penalties, tax knowledge, and service tax authorities on tax compliance and building earth. The sampling technique in this study using a convenience sampling (convenience sampling) to 110 taxpayer earth and office buildings in the Department of Revenue, Finance and Asset Management Area (DPPKAD) Yogyakarta that meet the criteria.             The data used are primary data through questionnaires, which contain a respondent's answers. Analysis of the data in this study using descriptive analysis and multiple linear regression analysis. The first hypothesis: awareness taxpayer positive effect on tax compliance on land and buildings, both: tax penalty positive effect on tax compliance on land and buildings, three: knowledge of taxation positive effect on tax compliance on land and buildings, a fourth: the service tax authorities positive effect on tax compliance and building earth. The fourth hypothesis can be proved by the results of the study showed that awareness of taxpayers, tax penalties, tax knowledge, and service fiskus positive effect on tax compliance and building earth.   Keywords: Awareness of taxpayers, tax penalties, tax knowledge, Service tax authorities, taxpayers Compliance

scholarly journals PENGARUH SOSIALISASI PERPAJAKAN DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM E-COMMERCE

2021 ◽  
Vol 16 (1) ◽  
pp. 21
Author(s):  
Afeni Maxuel ◽  
Anita Primastiwi
Keyword(s):  
Research Method ◽  
Linear Regression Analysis ◽  
Tax Compliance ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Purposive Sampling ◽  
Quantitative Descriptive ◽  
E Mail ◽  
Positive Effect

ABSTRAK Penelitian ini bertujuan untuk menguji apakah sosialisasi perpajakan, kesadaran wajib pajak dan sanksi perpajakan berpengaruh terhadap kepatuhan wajib pajak UMKM e-commerce. Metode penelitian ini menggunakan metode deskriptif kuantitatif dan data primer dengan menggunakan kuesioner. Penelitian mengambil sampel pengusaha e-commerce yang ada di Indonesia. Teknik pengambilan sampel menggunakan purposive sampling. Pengumpulan data dilakukan dengan cara mengirimkan kuesioner melalui chat personal atau melalui e-mail dalam bentuk google form kepada pengusaha e-commerce. Jumlah kuesioner yang diolah adalah 100 kuesioner. Data dianalisis menggunakan analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa sosialisasi perpajakan berpengaruh positif terhadap kepatuhan wajib pajak UMKM e-commerce sedangkan kesadaran wajib pajak dan sanksi perpajakan tidak berpengaruh signifikan terhadap kepatuhan wajib pajak UMKM e-commerce.Kata kunci: sosialisasi perpajakan, kesadaran wajib pajak, sanksi perpajakan, kepatuhan wajib pajak, umkm e-commerce. ABSTRACT This study aims to examine whether taxation socialization, awareness of taxpayers and tax sanctions affect the tax compliance of MSME e-commerce taxpayers. This research method uses quantitative descriptive methods and primary data using a questionnaire. The study took a sample of e-commerce entrepreneurs in Indonesia. The sampling technique uses purposive sampling. Data collection is done by sending questionnaires via personal chat or via e-mail in the form of Google forms to e-commerce entrepreneurs. The number of questionnaires processed was 100 questionnaires. Data were analyzed using multiple linear regression analysis. The results of this study indicate that taxation socialization has a positive effect on tax compliance of MSME e-commerce taxpayers while awareness of taxpayers and tax sanctions does not have a significant effect on tax compliance of MSME e-commerce taxpayersKeywords: taxation socialization, taxpayer awareness, tax sanction, taxpayer compliance, e-commerce SME

scholarly journals Pengaruh Pelayanan Fiskus dan Sikap Wajib Pajak Terhadap Kepatuhan Wajib Pajak (Wajib Pajak Orang Pribadi Di Kota Bandung Tahun 2016)

2020 ◽  
Vol 5 (2) ◽  
pp. 243
Author(s):  
Heriyah Heriyah
Keyword(s):  
Linear Regression Analysis ◽  
Tax Compliance ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Probability Sampling ◽  
Analysis Technique ◽  
Independent Variable ◽  
Questionnaire Method ◽  
The City ◽  
Positive Effect

The number of taxpayers is increasing from year to year but there are still obstacles that can hinder efforts to increase the tax ratio, which becomes an obstacle is tax compliance. Several factors that can affect taxpayer compliance taken in this study are fiscal services and taxpayer attitudes. This research was conducted to assess the level of taxpayer compliance, especially individuals in the city of Bandung by using this independent variable. Fiscal service variables and taxpayer attitudes were chosen because they tend to be more in line with individual taxpayers than other variables. Because these two variables are directly related to how individual taxpayers will determine the attitude of taxpayers on taxpayer compliance and individual taxpayers with tax authorities, in this case taxpayer services on taxpayer compliance. The population in this study is an individual taxpayer who is in the city of Bandung. Based on data obtained from five Primary Tax Offices in Bandung until 2016, there were 749,929 people who were personal taxpayers. Not all effective individual taxpayers obey the existing rules, so that the research is carried out because of their large number, therefore for time and cost efficiency sampling is carried out. Sampling was conducted on 400 people using probability sampling methods. The primary data collection method used was a questionnaire method, while the data analysis technique used in this study was multiple linear regression analysis. Based on the results of the analysis carried out, it is concluded that fiscal services and taxpayer attitudes have a significant positive effect on taxpayer compliance either simultaneously or partially. Jumlah wajib pajak dari tahun ke tahun semakin meningkat tetapi masih ada kendala yang dapat menghambat upaya peningkatan rasio pajak, yang menjadi kendala adalah kepatuhan pajak (tax compliance). Beberapa faktor yang dapat mempengaruhi kepatuhan wajib pajak yang diambil dalam penelitian ini adalah pelayanan fiskal dan sikap wajib pajak. Penelitian ini dilakukan untuk menilai tingkat kepatuhan wajib pajak, terutama orang pribadi di kota Bandung dengan menggunakan variabel independen ini. Variabel pelayanan fiskal dan sikap wajib pajak dipilih karena cenderung lebih sesuai dengan wajib pajak orang pribadi dibandingkan dengan variabel lain. Karena kedua variabel tersebut berhubungan langsung dengan bagaimana wajib pajak orang pribadi akan menentukan sikap wajib pajak pada kepatuhan wajib pajak dan wajib pajak orang pribadi dengan otoritas pajak dalam hal ini layanan wajib pajak pada kepatuhan wajib pajak. Populasi dalam penelitian ini adalah wajib pajak orang pribadi yang berada di Kota Bandung. Berdasarkan data yang diperoleh dari lima Kantor Pajak Pratama di Bandung hingga 2016 tercatat sebanyak 749.929 orang yang merupakan wajib pajak pribadi. Tidak semua wajib pajak perorangan yang efektif tunduk pada aturan yang ada, sehingga pada penelitian yang dilakukan karena jumlah mereka yang besar, oleh karena itu untuk efisiensi waktu dan biaya dilakukan pengambilan sampel. Pengambilan sampel dilakukan pada 400 orang dengan menggunakan metode probability sampling. Metode pengumpulan data primer yang digunakan adalah dengan metode kuesioner, sedangkan teknik analisis data yang digunakan dalam penelitian ini adalah teknik analisis regresi linier berganda. Berdasarkan hasil analisis yang dilakukan maka diperoleh kesimpulan bahwa jasa fiskal dan sikap wajib pajak berpengaruh positif signifikan terhadap kepatuhan wajib pajak baik secara simultan maupun parsial.

scholarly journals PENGARUH KOMPENSASI, LINGKUNGAN KERJA, DAN BUDAYA ORGANISASI TERHADAP KOMITMEN ORGANISASIONAL KARYAWAN

2019 ◽  
Vol 8 (6) ◽  
pp. 3730
Author(s):  
Nadhifa Faisal ◽  
I Gusti Ayu Manuati Dewi
Keyword(s):  
Organizational Culture ◽  
Regression Analysis ◽  
Data Analysis ◽  
Organizational Commitment ◽  
Work Environment ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Analysis Techniques ◽  
Positive Effect

and organizational culture on organizational commitment of employees. The population of this research is all employees of PT. Harum Indah Sari Tours & Travel Denpasar, amounting to 171 people. The sampling technique used was proportional incidental sampling with Slovin approach as the method of determining the sample, so the sample used was 63 people. Data collection was done through interviews and questionnaires. Data were analyzed using multiple linear regression analysis techniques. The results of data analysis show that compensation, environmental policy, and organizational culture have a positive effect on organizational commitment of employees. It can be indicated that the better the compensation, the better the work environment and the stronger the organizational culture, the higher the organizational commitment of employees of PT. Harum Indah Sari Tours & Travel Denpasar. Keywords: compensation, work environment, organizational culture, organizational                   commitment of employees.          

scholarly journals PENGARUH GAYA KEPEMIMPINAN TERHADAP MOTIVASI YANG BERDAMPAK PADA KINERJA KARYAWAN

2019 ◽  
Vol 4 (2) ◽  
pp. 585
Author(s):  
Charisma Ayu Pramudhita ◽  
Faradila Meirisa
Keyword(s):  
Regression Analysis ◽  
Leadership Style ◽  
Work Motivation ◽  
Employee Performance ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Analysis Techniques ◽  
Positive Effect

This study aims to analyze the influence that leadership style directly influences employee performance and work motivation, and can prove that work motivation has a direct effect on employee performance. The next goal is to find out that leadership style indirectly influences employee performance through motivation as an intervening variable. PT. XYZ is the object of this research. Determination of the sample is done by accidental sampling technique. The questionnaire was used as a means of collecting data distributed to employees who worked at PT. XYZ were 100 respondents. In this study using multiple linear regression analysis techniques. Hypothesis testing uses t test and F test. The results of the study show that leadership style has a positive and significant effect on employee performance, leadership style has a positive and significant effect on work motivation, work motivation has a positive effect on employee performance, leadership style has a positive effect on employee performance through motivation employee work.

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