scholarly journals PENGARUH RELIGIOSITY DAN LINGKUNGAN TERHADAP KEPATUHAN PAJAK ORANG PRIBADI DI SURABAYA

2020 ◽  
Vol 3 (2) ◽  
pp. 29-35
Author(s):  
Ria Dewi Ambarwati ◽  
Nur Farida Liyana
Keyword(s):  
Regression Analysis ◽  
Environmental Influence ◽  
Environmental Influences ◽  
Tax Compliance ◽  
Positive Influence ◽  
Religious Organizations ◽  
Religious Leaders ◽  
Significant Positive Effect ◽  
Referent Group ◽  
Positive Effect

Religiosity and environmental influences (group references) are two things that are believed to have a positive influence on tax compliance. This has been proven by previous studies focusing on the determinants of tax compliance. For this reason, this study will conduct a survey of 300 individual taxpayers in Surabaya to see whether there is an influence of religiosity and environmental influence on a person's decision to comply with tax rules. For this reason, a regression analysis was conducted and it was found that there was a significant positive effect between the level of religiosity and the influence of the environment (referent group) on tax compliance. This means that the more religious a person is, the more chance he will obey the tax rules. Likewise, a person's chances of complying with taxes will increase if one's environment is also compliant with taxes. For this reason, DGT needs to collaborate with religious organizations, religious leaders and communities to be able to voice the importance of taxes and the need for compliance with tax regulations. Kereligiusan seseorang dan pengaruh lingkungan (referensi kelompok) merupakan dua hal yang dipercaya memiliki pengaruh positif terhadap kepatuhan pajak. Hal ini telah dibuktikan oleh penelitian-penelitian tedahulu yang berfokus kepada faktor penentu kepatuhan pajak. Untuk itu di penelitian ini akan dilakukan survey kepada 300 Wajib Pajak orang pribadi di Surabaya untuk   melihat apakah ada pengaruh religiusitas dan pengaruh lingkungan kepada keputusan seseorang untuk patuh terhadap aturan perpajakan. Untuk itu dilakukan analisis regresi dan diperoleh bahwa benar terdapat pengaruh positif signifikan antara tingkat religiustas (religiosity) dan pengaruh lingkungan (referent group) terhadap kepatuhan pajak (tax compliance). Hal ini berarti semakin religious seseorang maka peluang dia untuk patuh terhadap aturan pajak semakin tinggi. Demikian pula bahwa peluang seseorang untuk patuh terhadap pajak akan meningkat jika lingkungan seseorang tersebut juga patuh terhadap pajak. Untuk itu DJP perlu untuk melakukan kerjasama denga organisasi keagamaan, tokoh agama dan komunitas-komunitas untuk dapat menyuarakan pentingnya pajak dan perlunya kepatuhan terhadap aturan perpajakan.

scholarly journals The Effect of Knowledge and Understanding Taxation, Quality of Tax Services, and Tax Awareness on Personal Tax Compliance

2019 ◽  
Vol 16 (2) ◽  
pp. 33
Author(s):  
Ayu Aulia Oktaviani ◽  
Florencia Trisna Juang ◽  
Dwi Ayu Kusumaningtyas
Keyword(s):  
Regression Analysis ◽  
Service Quality ◽  
Research Method ◽  
Sampling Method ◽  
Tax Compliance ◽  
Primary Data ◽  
Significant Positive Effect ◽  
Convenience Sampling ◽  
Positive Effect

<p>The purpose of this study is to find out a significant influence between Knowledge and Understanding of Taxation, Tax Service Quality, and Tax Awareness on the Compliance of Individual Taxpayers registered at the KPP of Jakarta Penjaringan. The research method used is multiple regression analysis. The data used are primary data; a sample is determined by convenience sampling method, data collected using a questionnaire. Respondents in this study amounted to 100 people. The results of this study are knowledge and understanding of taxation, tax service quality, and tax awareness have a significant positive effect on the compliance of individual taxpayers. This study also proves that tax awareness, knowledge, and understanding of taxation, and tax service quality are jointly influential towards individual taxpayer compliance.</p>

Pengaruh Solvabilitas Terhadap Return Saham Dengan Earning Per Share Sebagai Variabel Moderasi

2020 ◽  
Vol 1 (1) ◽  
pp. 45-50
Author(s):  
Adinda Novia Ardianti ◽  
Elva Nuraina ◽  
Liana Vivin Wihartanti
Keyword(s):  
Regression Analysis ◽  
Stock Returns ◽  
Quantitative Research ◽  
Sampling Technique ◽  
Observation Data ◽  
Significant Positive Effect ◽  
Analysis Technique ◽  
Food And Beverage ◽  
Positive Effect ◽  
Descriptive Statistical Analysis

Abstract— The purpose of this study is to analyze the effect of solvency on stock returns by using EPS as a moderating variable in the Food and Beverage companies listed on the IDX for the period 2015-2017. This study uses a type of quantitative research with a sampling technique that is purposive sampling. The research observation data were 36 companies. The analysis technique uses descriptive statistical analysis, classic assumption test and hypothesis testing using Moderated Regression Analysis (MRA). The results of the study prove that solvency has a not significant positive effect on stock returns and EPS reinforces the effect of solvency on stock returns. The smaller the level of solvability, the smaller the risk obtained. Keywords—: Solvability; Returns; EPS.

PENGARUH SELF ASSESSMENT SYSTEM DAN SISTEM INFORMASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK

2017 ◽  
Vol 13 (1) ◽  
pp. 31
Author(s):  
Endang Satyawati ◽  
Mardanung Patmo Cahjono
Keyword(s):  
Information System ◽  
Regression Analysis ◽  
Tax Compliance ◽  
Assessment System ◽  
The Self ◽  
Analysis Tool ◽  
Self Assessment ◽  
Independent Variables ◽  
Tax Payers ◽  
Positive Effect

Taxes are a financial source for state revenues, so that the tax authorities as the tax collector must perform outreach to tax payers and improve tax compliance. This study aims to determine the effect of the self-assessment system and the information system of taxation on tax payer compliance. The analysis tool used regression analysis to examine the effect of independent variables on the dependent variable. The result of research that the self-assessment system and the information system of taxation positive effect on tax compliance. The study is expected to contributed positively both to the tax office and can be used as a reference for further research.Keywords: self-assessment system, the information system of taxation, and tax compliancePajak adalah sumber keuangan untuk penerimaan negara, sehingga otoritas pajak sebagai pemungut pajak harus melakukan penjangkauan ke wajib pajak dan memperbaiki kepatuhan pajak. Penelitian ini bertujuan untuk mengetahui pengaruh sistem self-assessment dan sistem informasi perpajakan terhadap kepatuhan wajib pajak. Alat analisis yang digunakan adalah analisis regresi untuk menguji pengaruh variabel bebas terhadap variabel dependen. Hasil penelitian bahwa sistem self-assessment dan sistem informasi perpajakan berpengaruh positif terhadap kepatuhan pajak. Penelitian ini diharapkan dapat memberikan kontribusi positif baik terhadap kantor pajak maupun dapat dijadikan referensi untuk penelitian lebih lanjut.Kata kunci: sistem asesmen diri, sistem informasi perpajakan, dan kepatuhan pajak

scholarly journals Pengaruh Kualitas Layanan dan Keadilan Terhadap Kepatuhan Wajib Pajak Dengan Kepuasan Sebagai Variabel Mediasi

2020 ◽  
Vol 10 (2) ◽  
pp. 149-158
Author(s):  
Eka Febriani ◽  
Norra Isnasia Rahayu
Keyword(s):  
Service Quality ◽  
Tax Compliance ◽  
Sampling Technique ◽  
Primary Data ◽  
Probability Method ◽  
Significant Positive Effect ◽  
Mediating Role ◽  
Convenience Sampling ◽  
Positive Effect

This study aims to examine the effect of service quality and fairness on taxpayer compliance and the mediating role of satisfaction in the effect of service quality and fairness on taxpayer compliance. The population of this research is individual local taxpayers in Samarinda. The sample of this study is 164 respondents selected using non probability method with convenience sampling technique. This study uses primary data obtained from seven-scale Likert questionnaires. The data were analyzed using path analysis in SPSS. The results of this study show that, first, service quality has a significant positive effect on satisfaction and taxpayer compliance; second, fairness has an insignificant effect on satisfaction and taxpayer compliance; third, satisfaction has a significant positive effect on taxpayer compliance; fourth, service quality has a significant positive effect on taxpayer compliance mediated by satisfaction; fifth, mediated by satisfaction, fairness has no significant effect on tax compliance.

scholarly journals Reputasi Auditor sebagai Pemoderasi Pengaruh Opini Audit dan Pergantian Manajemen pada Auditor Switching

2020 ◽  
Vol 30 (10) ◽  
pp. 2456
Author(s):  
Nyoman Ratna Candradewi ◽  
Gayatri Gayatri
Keyword(s):  
Regression Analysis ◽  
Sampling Method ◽  
Significant Positive Effect ◽  
Audit Opinion ◽  
Management Change ◽  
Analysis Techniques ◽  
Opinion Change ◽  
Auditor Switching ◽  
Positive Effect

Auditor turnover is a behavior that the client company does to transfer the auditor. This reaserch aims to obtain empirical evidence of the effect of audit opinion and management change on auditor switching and how the auditor's reputation is able to moderate the influence of audit opinion and management change on auditor switching. Determination of the research sample using purposive sampling method with a sample of 145 companies. Data analysis techniques used are logistic regression analysis and Moderated Regression Analysis (MRA). Based on the results of this study indicate that audit opinion and management change have a significant positive effect on auditor switching. However, the auditor's reputation is unable to moderate the effect of audit opinion and management change on auditor switching. Keywords: Audit Opinion; Change of Management; Auditor Switching; Auditor’s Reputation.

scholarly journals PENGARUH RELATIONSHIP MARKETING DAN KUALITAS LAYANAN TERHADAP LOYALITAS NASABAH TABUNGAN SIKOCI PADA BANK NAGARI CABANG SIMPANG EMPAT

2020 ◽  
Author(s):  
Lola Satri ◽  
Alfian
Keyword(s):  
Regression Analysis ◽  
Relationship Marketing ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Positive Influence ◽  
Research Use ◽  
Independent Variables ◽  
Analysis Technique ◽  
Positive Effect

This research has a purpose to know whether relationship marketing and service quality have positive influence to loyalty of customer of saving sikoci at Bank of Nagari branch of Simpang Empat either partially or simultaneously and know which variable is more dominant. The data collection techniques used in this study is a questionnaire. The sample used is 100 customer, with sampling technique using accidental sampling technique. Data analysis technique in this research use multiple linear regression analysis. The results obtained in this study are as follows: (1) Trust has positive effect (944) &lt;(1,984) and not significant (0,348)&gt; (0,05) to loyalty. (2)) Commitment has positive (8,218)&gt; (1,984) and significant (0,000) &lt;(0,05) effect on loyalty. (3) Tangibles has negative (-2,430)&gt; (1,984) and significant (0,017) &lt;(0,05) effect on loyalty. (4) Reliability negatively (-1.570) &lt;(1,984) and insignificant 0, 120&gt; 0.05 to loyalty. (5) Responsiveness has positive effect (5,922)&gt; t table (1,984) and significant (0,000) &lt;(0,05) to loyalty. (6) Warranty has positive effect (1,199) &lt;(1,984) and insignificant 0, 234&gt; 0,05 to loyalty. (7) Empathy has positive effect (186) &lt;(1,984) and insignificant 0, 853&gt; 0,05 to loyalty. From the value of Adjusted R Squere simultaneously produced 566. It means that 56.6% of loyalty variables are influenced by independent variables and the remaining 43.4% is influenced by othervariables.

scholarly journals Pengaruh Partisipasi Dalam Penyusunan Anggaran, Akuntabilitas Publik Dan Job Relevant Information Terhadap Kinerja Manajerial Pada OPD Provinsi Sumatera Barat

2019 ◽  
Vol 1 (4) ◽  
pp. 1756-1772
Author(s):  
Rani Sri Wahyuni ◽  
Erinos NR
Keyword(s):  
Regression Analysis ◽  
Sampling Method ◽  
Secondary Data ◽  
Relevant Information ◽  
Significant Positive Effect ◽  
Public Accountability ◽  
Regional Organizations ◽  
Managerial Performance ◽  
West Sumatra ◽  
Positive Effect

This studyaimed to examine the effect of budgeting participation, public accountability and job relevant information to managerial performance. This research is classified as causative research. The population in this study are 39 Regional Organizations (OPD) of West Sumatra Province. The sample in this study used the Total Sampling method. The type of data used in this study is primary and secondary data. Data collection techniques using a questionnaire consisting of 3 respondents in each OPD so that the questionnaire distributed was 117 questionnaires. The analytical method used is Multiple Regression Analysis using the SPSS version 20.00 program. The result of the study showed participation has a significant positive effect on managerial performance. However public accountability and job relevant information have no effect on managerial performance.

scholarly journals PENGARUH PENGETAHUAN FORMAL WAJIB PAJAK DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR

2019 ◽  
Vol 13 (2) ◽  
pp. 127
Author(s):  
Tyas Pambudi Raharjo ◽  
Licke Bieattant
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Primary Data ◽  
Significant Positive Effect ◽  
Analysis Method ◽  
Formal Knowledge ◽  
Positive Effect

<p><em>The purpose of this study is to determine the effect of the formal knowledge of taxpayers and taxpayer awareness on compliance of vehicle taxpayers in the institution of  Samsat Polda in South Jakarta. The data used is primary data by distributing questionnaires to the Vehicle Taxpayer registered in the Office of South Jakarta Police Samsat. The populations that will be the object of research are all vehicle taxpayers registered in the Office of Samsat Polda in South Jakarta until the period of December 2016. The sampling technique used is accidental sampling. This research uses linear regression analysis method. The results of the research showed that the formal knowledge of taxpayers have a significant positive effect on compliance of vehicle taxpayers. The results of this study also concluded that the formal knowledge of taxpayers, and awareness of taxpayers significantly affect the compliance of vehicle taxpayers simultaneously.</em></p>

scholarly journals Pengaruh Efikasi Diri dan Motivasi Belajar terhadap Hasil Belajar Matematika Siswa Sekolah Dasar

2021 ◽  
Vol 7 (3) ◽  
pp. 283
Author(s):  
Nurlatifah Rangkuti ◽  
Turmudi Turmudi ◽  
Abdussakir Abdussakir
Keyword(s):  
Regression Analysis ◽  
Mixed Methods ◽  
Learning Outcomes ◽  
Self Efficacy ◽  
Mathematics Learning ◽  
Learning Motivation ◽  
Significant Positive Effect ◽  
Mixed Methods Approach ◽  
Analysis Technique ◽  
Positive Effect

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh efikasi diri dan motivasi belajar terhadap hasil belajar matematika. Penelitian ini didesain dalam bentuk pendekatan Mixed Methods yang mengkombinasikan analisis kuantitatif dan kualitatif (Sequantial Explanatory). Teknik analisis data yang digunakan adalah analisis regresi berganda menggunakan SPSS Versi 23,0. Hasil penelitian ini menunjukkan bahwa terdapat pengaruh efikasi diri dan motivasi belajar yang signifikan positif terhadap hasil belajar matematika.   This study aims to examine and analyze the effect of self-efficacy and learning motivation on mathematics learning outcomes. This research is designed in the form of a Mixed Methods approach that combines quantitative and qualitative analysis (Sequantial Explanatory). The data analysis technique used is multiple regression analysis using SPSS Version 23.0. The results of this study indicate that there is a significant positive effect of self-efficacy and learning motivation on mathematics learning outcomes.

scholarly journals EFFECT OF WORK MOTIVATION, COMMUNICATION, AND TRAINING ON EMPLOYEE PERFORMANCE AT PT. PARAMA TIRTA MULYA SEJAHTERAH

2020 ◽  
Vol 4 (2) ◽  
pp. 166-179
Author(s):  
Mira Yona ◽  
Jeffi Mutiara
Keyword(s):  
Quantitative Research ◽  
Work Performance ◽  
Work Motivation ◽  
Employee Performance ◽  
Sampling Technique ◽  
Positive Influence ◽  
Test Results ◽  
Significant Positive Effect ◽  
Validity And Reliability ◽  
Positive Effect

This study aims to determine the effect of work motivation, work communication and job training on the performance of  PT Parama Tirta Mulya Sejahterah employees. Both partially and simultaneously. The type of this research is quantitative research. The population of this study is all employees of PT. 43 employees. Sampling technique is done by saturated sampling technique. Data is obtained using a questionnaire (questionnaire) that is tested for validity and reliability. The results of data analysis found that there was a positive influence between motivation on employee performance with the coefficient value b1 = 0.452. There was a positive influence between work communication on employee performance with a coefficient value of b2 = 0.038. There was a positive influence between training )on employee performance with a coefficient value of b3 = 0.333. There was a significant positive effect of employee performance, Partial Test Results (t-test) between work motivation with work performance wan shows the value of t-count greater than t-table (3,829> 2,601), between communication and employee performance shows the value of t-count greater than t-table value (2,808> 2,016), and between training and employee performance shows the value of t-count greater than t-table value (2,213> 2,016), this shows that there is a significant positive effect partially. The result of the calculated F value is 44.981 and the probability of significance is 0.000.

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