scholarly journals SIKAP DAN PERILAKU MASYARAKAT WAJIB PAJAK DALAM PEMBAYARAN PBB DI SUMATERA BARAT

2018 ◽  
Author(s):  
Firman - Firman

The research aimed to expressed about : (1) the attitude of WPBB (Wajib Pajak Bumi dan Bangunan) in some of cities of West Sumatera. WPBB is people who had had to pay some of tax ,e.g : income tax, property tax an land tax, (2) the behavior of WPBB to pay taxation in the city of West Sumatera, and (3) the influence of bahavior to WPBB in paying taxation. The population of this research was people who had had to pay taxation. It used Purposive Cluster Random Sampling with 342 people. Collecting data using questionnaires. The data were analyzed by using procentage and regression analysis. The analysis data showed that : (1) 68,26 % of WPBB had had positive attitude to pay taxation. The other 30,99 % had had negative attitude and 0,43 % still doubt, 64,28 % of WPBB had had positive attitude in paying taxation, 28,76 % of them had negative attitude and 2 % still get doubt attitude, (3) the attitude cold gave influence to the behavior of WPBB in paying taxation as much as 25,5 %.

2016 ◽  
Vol 1 (1) ◽  
pp. 1-15
Author(s):  
Frederich Oscar Lontoh

This research is titled " The influence of sermon, church music and church facilities on the level of attendance”. The purpose of research is to identify and analyze whether sermon, church music and church facilities have influence on the the level of attendance. The target population in this study is a Christian church members who live in the city of Surabaya.. Sample required is equal to 47 respondents. Through sampling stratified Random techniques.These influence was measured using Pearson correlation coefficient and multiple regression analysis, t-test and analysis of variance. Descriptive  analysis  were taken to analyze the level of attendance according to demographic groups.The hypothesis in this study are the sermon, church music and church facilities have positive and significant on the level of attendance. The results showed that collectively, there are positive and significant correlation among the sermon, church music and church facilities on the level of attendance  96,2%. It means that 96,2 % of level of attendance influenced by sermon, church music and church facilities and the other 28,9% by others. All of the variable partially have significant correlation to level of attendance.


2020 ◽  
Vol 6 (2) ◽  
pp. 62-83
Author(s):  
Muhammad ilyas Ilyas ◽  
Dea Nurul Azizah

This study discusses emotional intelligence for adolescents in Silam Village, Kuok Subdistrict, Kampar District. The purpose of this study was to study how emotional intelligence on families in Silam Village, Kuok District, Kampar District. The type of research used is descriptive quantitative research. The population subjects were 250 teenagers in Silam Village and a sample of 71 adolescent Cluster Random Sampling. The technique of collecting data using a questionnaire with a Likert scale. The data analysis technique in this study was carried out by simple linear regression analysis, and the processing in this study used the SPSS version 17.0 (Statistical Products and Services Solution) program for windows. The results showed a significant influence between emotional intelligence on adolescent behavior in the Silam Village, Kuok Subdistrict, Kampar District. Based on the hypothesis test (Significant Test), the Probability value of α is 0.05 ig sig (0.05 ≥ 0.00) which means Ha is accepted and Ho is rejected. Thus it can be denied that emotional intelligence is approved of adolescent behavior.


2018 ◽  
Vol 3 (2) ◽  
pp. 108-118
Author(s):  
Nudia Yultisa ◽  
Ainun Mardiah

This study aimed to find out whether using English Slang Words affects students’ speaking skill of the 2018/2019 tenth grade students of SMA Negeri 1 Hinai Kabupaten Langkat. In this study, using English slang words as the independent variable (X) and students’ speaking skill as the dependent variable (Y), with the hypothesis: using English slang words significantly affects students’ speaking skill of the 2018/2019 tenth grade students of SMA Negeri 1 Hinai Kabupaten Langkat . The population of this study was the 2018/2019 tenth grade students of SMA Negeri 1 Hinai Kabupaten Langkat. Which consisted of 154 students. The sample was taken buy using cluster random sampling, that consist of 81 students. Then, the sample was divided into two groups, the group taught by using English slang words was as the experimental group and the group taught without Englih slang words was as the control group. The writer used interview test as the instrument of collecting data. The data was analyzed by using t-test formula. Based on the data analysis, it was found that the value of t-observed (t0) was higher than the value of t-table, (tobserved = 7,47 > ttable = 2,00). Therefore, the hypothesis proposed by the writer was accepted. In the other words, using English Slang Words significantly affects the students’ speaking skill of the 2018/2019 tenth grade students of SMA Negeri 1 Hinai Kabupaten Langkat.Keywords: English slang words, speaking skill


Stanovnistvo ◽  
1998 ◽  
Vol 36 (1-2) ◽  
pp. 81-104
Author(s):  
Bozidar Raicevic ◽  
Brankica Gagic ◽  
Danijel Pantic

System and tax policy may be used for numerous purposes. That is, especially, the case with contemporary tax systems which are, among other features, based at the synthetic (global) taxation of the economic capacity of the natural persons. Besides the basic, fiscal, many other goals, may be reached through the taxation, including those which fall in the scope of the population policy. In this paper, modern tendencies have been analysed in achieving the goals of the population policy, which provide solutions in respect of the following tax instruments: personal income tax, corporate income tax, property tax and turnover tax. It has been emphasized that relatively numerous and differentiated possibilities exist in respect of the annual personal income tax and far less, with the other forms of taxation.


Author(s):  
Mario Arias-Oliva ◽  
Jorge Pelegrín-Borondo ◽  
Ala Ali Almahameed ◽  
Jorge de Andrés-Sánchez

A so-called COVID-19 passport or Immunity passport (IP) has been proposed to facilitate the mobility of individuals while the SARS-CoV-2 pandemic persists. A COVID-19 passport can play a key role in the control of the pandemic, specifically in areas with a high density of population, and the help of smart city technology could be very useful to successfully implement IPs. This research studies the impact of ethical judgments on user attitudes toward using vaccine passports based on a Multidimensional Ethics Scale (MES) that contains five ethical constructs: moral equity, relativism, egoism, utilitarianism, and contractualism. Regression analysis shows that MES satisfactorily explains attitude (R2 = 87.82%, p < 0.001) and that a positive evaluation in moral equity, egoism and utilitarianism is significant (p < 0.001). The objective of the passport (variable leisure) shows a significant negative moderating effect on moral equity (coefficient = −0.147, p = 0.0302) and a positive one on relativism (coefficient = 0.158, p = 0.0287). Adjustment by means of fsQCA shows that five ethical constructs satisfactorily explain both favorable and unfavorable attitudes toward IPs. Solutions explaining acceptance attain an overall consistency (cons) = 0.871 and coverage (cov) = 0.980. In the case of resistance, we found that cons = 0.979 and cov = 0.775. However, that influence is asymmetrical. To have a positive attitude toward the passport, it is a sufficient condition to attain a positive evaluation on a single ethical factor. On the other hand, when explaining resistance, and with the exception of the recipe ~utilitarianism (cons = 0.911 and cov = 0.859), explanatory prime implications require the interaction of at least two variables. Likewise, the context in which the passport is required is significant to explain rejection.


2016 ◽  
Vol 3 (2) ◽  
pp. 1-4
Author(s):  
Farid Zaky Yopiannor ◽  
Nur Yasin

Front Liner body to customer satisfaction Bank Muamalat branch Palangka Raya. The methods used in this research are quantitative methods, data collection techniques using Angket (questionnaire), the number of samples in this research is as many as 345 customers of Bank Muamalat in Palangka Raya. Sampling techniques are by means of random sampling techniques or randomized samples, the analytical techniques used to process the data are with techniques of simple linear regression analysis. Results of analysis using simple linear regression in the equation can be regression (Y = a + BX), changed known Y = 26,885 + 0205 x, then there is the influence of Bak quality to the satisfaction of Bank Muamalat customers in the city of Palangka Raya


2020 ◽  
Vol 20 (2) ◽  
pp. 497
Author(s):  
Putri Nadia ◽  
Rayna Kartika

This study aims to examine the effect of inflation, tax collection, and tax education on income tax revenue. This study uses report data documented from the Tampan subdistrict tax office in Pekanbaru and the Central Statistics Agency of Pekanbaru in the form of inflation data, billing activities, and tax counseling for 3 years (January 2017 - December 2019). Data were analyzed using Multiple Regression analysis. The results showed that inflation and tax counseling variables significantly influence income tax revenue. On the other hand, the tax collection variable has no significant effect on income tax revenue. This finding underlines the collection of income tax does not have a significant effect on income tax revenue is due to tax collection carried out on all people who have tax arrears. As a contribution that in the issuance of Tax Collection Letter (STP), the tax authorities can focus the issuance of STP to taxpayers who have large amounts of arrears, so that income tax revenue can increase faster. because more and more STPs issued to prove that tax collection activities may not be able to run effectively.


Author(s):  
Bambang Sumantri ◽  
Indra Cahyadinata ◽  
Anastasia Surbakti

This research aimed to knowthe class of participated member sidodadi UPKD pasca BRDP and to know the factors related to participated from the customers of Sidodadi UPKD pasca BRDP in North Bengkulu, by using primary and secondary data. Data was taken from 71 samples of costumers by using Simple Random Sampling. The analysis data which been used in this research was Spearman Rank by using two tail of t-test by confidence level of 95 % (a=0,025). The research result shows that variable of education, the long time as member and household income show significanly with class partitipation, while the other of variabels are family members and perception were not significantly to class participation Key words: participated member , the factors related to participated


Author(s):  
Angsuviriya Angsuviriya ◽  
Chanokporn Chanokporn

The objective of this article is to study the attitudes of different age and ethnic groups reflected through the names and the taste of food, that is the southern Thais have a positive attitude towards more tasteful or the taste of hot than the other ethnic groups while the Chinese Thais they have a more positive attitude towards  insipid taste than the other ethnic groups. For the Malaysian Thais they have a more positive attitude towards the taste of sweet than the other two ethnic groups. As for main course dish, the most popular main course dishes in all the 3 groups are “Kangsom” (sour soup made of tamarind paste) and “KangTaipla” or “KangPhungpla”. As for dessert, the most favorite desserts in all the 3 groups are “Klauybuatchee” or Klauybuat (banana in coconut milk) and “Lotchong” or “Singaporean Lotchong”. In addition, it is found that the Chinese Thais and the southern Thais have a negative attitude towards beef, eels, buffalo meat etc, while the Malaysian Thais have a negative attitude towards pork because they are Muslim. When age groups have been taken into account, age group 1 (15-25) does not like spicy foods, compared with the other age group. While age group 2 (35-45) has similarities in the food names of those in age group 1 and age group 3; therefore, there are more food names in age group 2 than those in the other groups. In addition, for age group 3 (55 or more) more local names of foods are found.   Keywords: Attitudes, the names and the tastes of foods, the ethnic


2017 ◽  
Vol 3 (2) ◽  
pp. 133
Author(s):  
Aida Ainul Mardiyah

<p class="Style4">This study intends to identify the effects of client-related factors and auditor-related factors on the auditor changes. Data is selected using random sampling and purposive sampling. The data collection is performed using mail survey and archaival. The statistic method used to test the hypotheses is regression analysis and RPA (Re-cursive Partitioning Algorithm) model.</p><p class="Style4">The study results are as follows: first, The results provide support for the hypothesis that ctient-related factors and auditor-related factors on the auditor changes; second, the normal data test and non response bias using t-<sub>ba</sub> shows an insignificant result This means that there are non response bias and the normal data; third, this is demonstrated by the multicolinearity number r&lt; 0,8 or VIF mean 1 that shows that the multicolinearity is not dangerous, the Durbin Watson approaches 2 and BG (The Breussh-Godfrey) r = 0 which means that between one variable and the other there is no dependency relationship (independent), and and homoscedacity occur.</p><p class="Style3"><em>Keywords: RPA (Recursive Partitioning Algorithm), client-related factors, auditor-related factors and auditor changes</em></p>


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