scholarly journals Tax sanctions, tax amnesty program, and tax obligation placement towards compliance report on corporate taxpayers

2019 ◽  
Vol 3 (1) ◽  
pp. 26-35
Author(s):  
Gine Das Prena ◽  
Ketut Tanti Kustina ◽  
I Gusti Ayu Agung Omika Dewi ◽  
I Gede Cahyadi Putra ◽  
Rama Adi Krisnanda
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Research Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Statistical Testing ◽  
Positive Direction ◽  
Tax Amnesty ◽  
Survey Technique ◽  
Descriptive Method

The level of taxpayer compliance was very low. It was due to the lack of the taxpayer’s knowledge in fulfilling tax obligations. The level of the taxpayer’s awareness has not reached the expected level. The study was intended to determine whether there were significant effects of taxation sanctions, tax amnesty program, and assets placement report on compliance with tax obligations of the corporate taxpayers conducted at the Official Service of Pratama Tax in East Denpasar. It was used, 293 respondents. The research method used was a descriptive method with survey technique through questionnaire distribution. Statistical testing used multiple linear regression analysis where the influence of variables was tested using the t-test. The research obtained that taxation sanctions, tax amnesty program, and assets placement report affect the compliance of tax obligations of corporate taxpayers with an influence of 78.6% was a positive direction, while the remaining 21.4% was explained by other factors not examined.

scholarly journals MASYARAKAT BELI PRODUK ROTI TERNAMA KARENA CITRA TOKO ATAU KUALITAS PELAYANAN?

2020 ◽  
Vol 7 (1) ◽  
pp. 24-32
Author(s):  
Iman Sidik Nusannas
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Service Quality ◽  
Research Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Store Image ◽  
Sampling Techniques ◽  
Analysis Model ◽  
Descriptive Method

The study was to determine the effect of Store Image and Service Quality on Consumer Buying Interest at a famous bakery at Purwakarta. The datas taken from respondents that was questionnaired to 96 respondents with Non Probability Sampling techniques. The research method used is descriptive method which is a method that is done by collecting, presenting and analyzing data so as to provide a clear enough picture of the object under study. This study uses a multiple linear regression analysis model with the help of IBM SPSS 21 program. The results of this study indicate that the variables of Store Image and Service Quality have a positive and significant effect on Consumer Interest in a famous bakery at  Purwakarta.

Struktur Organisasi, Desain Kerja, Budaya Organisasi Dan Pengaruhnya Terhadap Produktivitas Karyawan Studi Kasus Pada PT. XX Di Jakarta

Liquidity ◽  
2018 ◽  
Vol 1 (2) ◽  
Author(s):  
Yanti Budiasih
Keyword(s):  
Organizational Culture ◽  
Regression Analysis ◽  
Linear Regression ◽  
Organizational Structure ◽  
Research Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Job Design ◽  
Employee Productivity ◽  
Dominant Influence

The objectives of this study are to analyze changes in organizational structure, job design, organizational culture and its influence on employee productivity at PT. XX in Jakarta and to identify variables that have a dominant influence on the productivity of employees. The research method used is using multiple linear regression analysis. The results show that the all variables simultaneously and partially change the organizational structure, job design, and organizational culture has a significant impact on employee productivity at PT. XXin Jakarta.

scholarly journals Pengaruh Sanksi Pajak, Sosialisasi, Sistem Pajak, Tax Avoidance Terhadap Hambatan Pemungutan Pajak Pada Wajib Pajak Orang Pribadi Yang Melakukan Pekerjaan Bebas Di Kabupaten Jember

2021 ◽  
Vol 1 (2) ◽  
pp. 80-99
Author(s):  
Salma Watun ◽  
Suwignyo Widagdo ◽  
Nanda Widaninggar
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Research Method ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Multiple Linear Regression Analysis ◽  
Analysis Method ◽  
Tax Collection ◽  
Tax System

This study aims to analyze the effect of tax sanctions, tax socialization, tax system, and tax avoidance on the barriers to the tax collection. This research method was quantitative. The population in this study are all individual taxpayers who do free work in Jember Regency. By accidental sampling, the samples are fifty respondents of Individual Taxpayers who do free work. Data collection using a questionnaire, and the data analysis method uses multiple linear regression analysis. The results showed that tax sanctions, tax system, tax avoidance had a significant effect on the obstacles to tax collection, while tax socialization has no significant effect on barriers to tax collection. Since the tax socialization had no impact, fiscus should use the strategy to avoid the barriers of tax collection by using account representative assistance in active counseling to the taxpayer.

scholarly journals PENGARUH HARGA DAN KUALITAS PRODUK TERHADAP KEPUASAN PELANGGAN

2019 ◽  
Vol 7 (1) ◽  
Author(s):  
Dr. Hotma Napitupulu
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Customer Satisfaction ◽  
Multiple Linear Regression ◽  
Product Quality ◽  
Research Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Questionnaire Method

<p><em>This research is intended to examine the effect of price and product quality on customer satisfaction both partially and simultaneously at PT Sophie Paris Indonesia, Pondok Gede branch. The research method used is descriptive and verification research methods. Data was collected using the questionnaire method, and data analysis used was multiple linear regression analysis. The results showed that price, product quality and customer satisfaction.<br /><br /></em></p>

scholarly journals PENGARUH INVESTASI TERHADAP PENYERAPAN TENAGA KERJA DI JAWA TENGAH TAHUN 2009-2013

2017 ◽  
Vol 3 (2) ◽  
pp. 139
Author(s):  
Abdul Haris Romdhoni
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Research Method ◽  
Quantitative Research ◽  
Regression Coefficient ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Test Methods ◽  
Central Java

This study aims to determine the effect of investment on employment in Central Java in 2009-2013. As it is known that investment plays an important role in the absorption of labor or can reduce unemployment. Thus with the increased investment hence the absorption of labor will also increase. The research method used in this research is quantitative research method. This research was conducted in Central Java. The test used is the instrument using the validity test. Methods of data analysis using multiple linear regression analysis, classical assumption test. The results of this study indicate that the increase can be explained by the regression equation is Y = 16595732.325 + 0.32 X. Where the constant is positive value of 16595732.325 indicates that if the investment variable is considered constant (0), then the value of labor absorption of 16595732,325 . Then the regression coefficient of the investment variable is 0.32, this means that if the investment is increased one unit, it will increase the labor absorption of 0.32.

scholarly journals Pengaruh Pelatihan, Disiplin Kerja, Dan Budaya Organisasi Terhadap Komitmen Organisasi Pegawai PT. PLN (Persero) Area Tanjungpinang

2019 ◽  
Vol 2 (1) ◽  
pp. 62-72
Author(s):  
Intan Maizah Ela Yani ◽  
Myrna Sofia ◽  
Nurhasanah Nurhasanah
Keyword(s):  
Organizational Culture ◽  
Regression Analysis ◽  
Organizational Commitment ◽  
Linear Regression ◽  
Data Collection ◽  
Multiple Linear Regression ◽  
Research Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Coefficient Of Determination

This study aims to determine the effect of training, work discipline and organizational culture on the organizational commitment of employees of PT. PLN (Persero) Tanjungpinang Area. The research method used is descriptive statistical method with a quantitative approach. Data collection techniques are carried out by observation and questionnaire. The number of research samples used was 74 respondents. Analysis of the data used is multiple linear regression analysis, hypothesis testing in the form of T test and F test and analysis of the coefficient of determination. The research conducted resulted in training having a significant effect on the organizational commitment of employees of PT. PLN (Persero) Tanjungpinang Area because the value of t arithmetic> t table or 23,057> 1,994 and the significance value produced 0,000 <0,05. Work Discipline has a significant effect on the organizational commitment of employees of PT. PLN (Persero) Tanjungpinang Area because the value of t count> ttable or 2.649> 1.994 and the significance value produced 0.010 <0.05. Organizational culture does not affect the organizational commitment of employees of PT. PLN (Persero) Tanjungpinang Area because the value of t count <t table or -1.424> 1.994 and the significance value produced is 0.159> 0.05.

scholarly journals PENGARUH AKSESIBILITAS DAN CITRA DESTINASI TERHADAP NIAT BERKUNJUNG KEMBALI KE TELAGA TAMBING

2017 ◽  
Vol 3 (2) ◽  
pp. 201-212
Author(s):  
Taufik Tri Nur Hidayat ◽  
Chalil Chalil ◽  
Maskuri Sutomo
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Research Method ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Destination Image ◽  
Analysis Method

The purpose of this study is to simultaneously and partially determine and analyze the effect of accessibility and destination image toward the revisit to Tambing Lake. The variables of this research are accessibility (X1) and destination image (X2). While the dependent variable is the revisit (Y). This study used the research method of causal descriptive, with the sample size of 70 people. The sampling of this research used incidental sampling technique. The data analysis method in this research used multiple linear regression analysis method. The results showed that: 1). Accessibility and destination image simultaneously have significant effect on the revisit to Tambing Lake; 2). Accessibility partially have significant effect on the revisit to Tambing Lake; 3). Destination image partially have significant effect on the revisit to Tambing Lake. Tujuan penelitian ini adalah untuk mengetahui dan menganalisis pengaruh variabel aksesibilitas dan citra destinasi secara simultan dan parsial terhadap niat berkunjung kembali ke Telaga Tambing. Variabel penelitian ini yaitu aksesibilitas (X1) dan citra destinasi (X2). Sedangkan variabel dependen yaitu niat berkunjung kembali (Y). Metode penelitian yang digunakan adalah metode deskriptif kausal dengan jumlah sampel 70 orang. Bentuk pengambilan sampel menggunakan teknik insidental sampling. Metode analisis data yang digunakan dalam penelitian ini adalah metode analisis regresi linear berganda. Hasil penelitian menunjukan bahwa: 1). Aksesibilitas dan citra destinasi secara simultan (serempak) berpengaruh signifikan terhadap niat berkunjung kembali ke Telaga Tambing; 2). aksesibilitas secara parsial berpengaruh signifikan terhadap niat berkunjung kembali ke Telaga Tambing; 3). citra destinasi secara parsial berpengaruh signifikan terhadap niat berkunjung kembali ke Telaga Tambing.

scholarly journals DETERMINANTS OF COMPLIANCE WITH PERSONAL TAX OBLIGATION: DO TAX AMNESTY PLAY?

ACCRUALS ◽  
2019 ◽  
Vol 3 (2) ◽  
pp. 259-267
Author(s):  
Resshe Serlly Gita ◽  
Amir Hidayatulloh
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Tax Amnesty ◽  
Convenience Sampling ◽  
The City

This study aims to analyse the effect of tax services, tax amnesty, taxation knowledge, and tax sactions on taxpayer compliance. The population in the study is an individual taxpayer in the city of Yogyakarta. The sample in the study was an individual taxpayer in the city of Yogyakarta, and took part in the tax amnesty program. The sampling technique in this study used the convenience sampling method. Responden in the study amounted 60 respondents. The data anlysis technique in this study used multiple linear regression analysis. This study obtained result that taxpayer compliance in influenced by tax services and tax amnesty programs. However, taxation knowledge and tax saction does not affect taxpayer compliance. The cause of taxation knowledge does not affest taxpayer compliance, perhaps the understanding of taxpayers regarding the procedures for payment and reporting is still minimal. Meanwhile, the reason for lack of support fot tax sanction on taxpayer compliance, perhaps because taxpayers consider that saction given when taxpayer violate laws are still mild. Therefore, these two reasons are factors that encourage taxpayers to behave disobediently.

scholarly journals PENGARUH PENGETAHUAN PERPAJAKAN, SANKSI PAJAK, DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN MEMBAYAR PAJAK BUMI DAN BANGUNAN DI KECAMATAN SONDER KABUPATEN MINAHASA

2020 ◽  
Vol 15 (2) ◽  
pp. 175
Author(s):  
Ablessy Mumu ◽  
Jullie J. Sondakh ◽  
I Gede Suwetja
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Analytical Method ◽  
Research Method ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Sample Selection ◽  
Tax Compliance ◽  
Multiple Linear Regression Analysis ◽  
State Revenue

Tax has a very important role for development in Indonesia because tax is the biggest source of state revenue. Compliance with paying taxes is very important to increase the country's income and welfare. The purpose of this study was to determine the effect of tax knowledge, tax sanctions, and taxpayer awareness of tax compliance in paying land and building taxes. The research method is quantitative. The sample selection uses the accidental sampling method by distributing questionnaires to 100 land and building taxpayers in Sonder District, Minahasa Regency. The analytical method used is multiple linear regression analysis using the SPSS program. The results showed that tax knowledge, tax sanctions and awareness of taxpayers had a positive and significant effect on compliance with paying land and building taxes in Sonder District, Minahasa Regency.

scholarly journals PENGARUH MODAL KERJA DAN BIAYA OPERASIONAL TERHADAP PROFITABILITAS

2020 ◽  
Vol 7 (2) ◽  
pp. 116-126
Author(s):  
Ani Widosari Trisnaningsih ◽  
Haryono Umar
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Research Method ◽  
Hypothesis Test ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Coefficient Of Determination ◽  
Working Capital ◽  
F Test ◽  
Operational Costs

In making a profitability decision, of course the company must have sufficient capital to finance operations in the company. This is to see how the influence of working capital and operational costs on profitability. The research method used by researchers is the method of multiple linear regression analysis, the coefficient of determination test, also performed a classic assumption test that is the Normality, Multicollinearity, Heteroscedasticity and Autocorrelation Tests and also the Hypothesis Test which consists of the F Test and the t Test.Based on the t test (partially) it can be seen that working capital has a significant effect on profitability. Whereas Operational Costs do not affect the profitability. And based on the F Test the value of Fcalculates that working capital and operational costs affect profitability. 

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