scholarly journals Pengaruh Penagihan Pajak Dengan Surat Teguran dan Surat Paksa Terhadap Kepatuhan Wajib Pajak di Kantor Pelayanan Pajak Pratama Padang Satu

JURNAL PUNDI ◽  
2018 ◽  
Vol 2 (2) ◽  
Author(s):  
Nila Sari ◽  
Dewi Zulvia ◽  
Ratna Widayati ◽  
Renil Septiano

The purpose of this study is to examine the effect of tax collection by the forced letter and letter of reprimand against taxpayer compliance at the Tax Office Pratama padang. This research uses multiple linear regression analysis. The result of simple regression analysis shows that the coefficient value of letter warning variable is 0,449. The strike variable has a t test value (titung) of 6.863 with a significance level of 0.000 <0.05. This shows that there is a positive and significant effect of tax collection with letters of reprimand against taxpayer compliance in KPP Pratama Padang. The result of simple regression analysis shows that the coefficient value of the forced letter variable is 0.226. The variable of forced letter has a value of t test (titung) of 2.155 with a significance level of 0.035> 0.05. This shows that there is a positive and significant effect of tax collection with letters of reprimand against taxpayer compliance in KPP Pratama Padang. The results of this research also show that the significance value of the F test is 0.000 which has a value less than 0.05. This means that the collection of taxes with letters of reprimand and forced mail together have a significant effect on taxpayer compliance in KPP Pratama Padang. From result of determination test show that coefficient value of Adjusted R Square is equal to 0,442, it means 44,2% taxpayer compliance variable can be explained by tax collection variable with letter of warning and forced letter. While the rest (100% - 44.2% = 55.8%), influenced by other variables associated with taxpayer compliance Keywords: tax collection, letter of reprimand, forced letter, taxpayer compliance

2019 ◽  
Author(s):  
Serly Kurnia Illahi ◽  
Marlina

ABSTRAKThis study aims to determine the understanding of tax regulations and motivation of taxpayers with tax compliance. The object of this research is the Padang Satu Primary Tax Office. The number of questionnaires in this study amounted to 92 questionnaires. The data from this study come from primary data obtained from the Padang Satu Primary Tax Office. Data analysis using multiple linear regression analysis. Based on the results of the study, not all positive variables are seen from the results of the t-test and the significance level is smaller than 0.05. for further research, it is expected to add research variables and the amount of data so that research is more accurate.Keyword:Understanding of Tax Regulations, Motivation of Taxpayers, Compliance of Taxpayers


2020 ◽  
Vol 17 (1) ◽  
Author(s):  
Novita Febriany

ABSTRACTThe purpose of this study was to examine the effect of Intellectual Capital on the Company's Financial Performance in the Kompas 100 index companies listed on the Indonesia Stock Exchange. Multiple linear regression analysis is used as the analytical technique. The results of hypothesis testing (t-test) prove that Intellectual Capital influences the Company's Financial Performance. This means that the better the Intellectual Capital owned by the compass index company 100, the higher the company's financial performance. Keywords: Intellectual Capital and Financial Performance.ABSTRAKTujuan penelitian ini adalah untuk menguji pengaruh Intellectual Capital terhadap kinerja keuangan perusahaan yang terdaftar dalam Kompas 100 index yang terdaftar pada on the Bursa Efek Indonesia. Analisis regresi berganda digunakan sebagai teknik analisis yang digunakan. Hasil pengujian hipotesis (uji t-test) menunjukkan bahwa Intellectual Capital berpengaruh positif terhadap kinerja keuangan perusahaan. Hal ini menunjukkan bahwa Intellectual Capital yang semakin baik yang dimiliki oleh perusahaan yang terdaftar dalam index Kompas 100, maka semakin tinggi pula kinerja keuangan perusahaan.


2021 ◽  
Vol 1 (2) ◽  
pp. 80-99
Author(s):  
Salma Watun ◽  
Suwignyo Widagdo ◽  
Nanda Widaninggar

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.


2020 ◽  
Vol 66 (3) ◽  
pp. 300-306
Author(s):  
Vanessa S. Fontes ◽  
Kácia Mateus ◽  
Michele P. Netto ◽  
Renata M. S. Oliveira ◽  
George L. L. Machado-Coelho ◽  
...  

SUMMARY OBJECTIVES To compare the serum concentrations of adipokines resistin and chemerin in children and adolescents with eutrophic and overweight and to evaluate their relationship with anthropometric, biochemical, and blood pressure variables. METHODS a cross-sectional epidemiological study was conducted with 234 students enrolled in public elementary schools in the city of Juiz de Fora / MG. Anthropometric evaluation, biochemistry, and blood pressure measurement were performed. Statistical analyzes included the Student-t or Mann-Whitney tests, Pearson or Spearman correlation, used according to the distribution of the variables, and linear regression analysis, by means of the evaluation of the effect of the independent variables on the serum levels of chemerin and resistin, adjusted for age and sex. For the data analysis, SPSS® software version 21.0 and STATA® version 10.1 were used, assuming a significance level of 5%. RESULTS the concentrations of chemerin were higher in eutrophic individuals than in those with excess weight (p> 0.05). In contrast, levels of resistin were higher in the young with excess weight than in the eutrophic ones (p <0.05). In the multiple linear regression analysis, the levels of chemerin were associated with the values of resistin, systolic, and diastolic blood pressure. Resistance levels maintained association only with BMI and chemerin values. CONCLUSION the adipokines analyzed presented a distinct profile in the groups of children and adolescents with eutrophic and overweight.


2020 ◽  
Vol 3 (1) ◽  
pp. 29-37
Author(s):  
Ni Kadek Rita Yanti ◽  
A. A. Ketut Jayawarsa ◽  
I Gde Agung Wira Pertama

This study entitled The Effect of Exchange Rate (Exchange), Inflation, and Interest Rates on Savings Against the Volume of Public Savings in Government Commercial Banks in Indonesia for the period 2013-2017. The formulation of the problem: How the Effect of Exchange Rate (Exchange), Inflation, and Interest Rate Savings Against the Volume of Public Savings at Government Commercial Banks in Indonesia Period 2013-2017 simultaneously and partially. The purpose of this study are: To analyze the effect of Exchange Rate (Exchange ), Inflation, and Interest Rate Savings Against the Volume of Public Savings in Government Commercial Banks in Indonesia Period 2013-2017 simultaneously and partially. This research was conducted at the Government Commercial Bank through the website www.bi.go.id and www.ojk.go.id. The analytical tool used is Multiple Linear Regression Analysis, F Test (F-test), and t Test (t-test), before multiple linear regression analysis is carried out descriptive analysis of data and Classical Assumption Test, Results obtained from regression multiple linear is Y = 13,069 + 0,591 X1 + 0,040 X2 + 0,843 X3.


2017 ◽  
Vol 4 (3) ◽  
pp. 187
Author(s):  
Shinta Puspitasari Hidayat ◽  
Ari Prasetyo

This research attempt to analyze the effect of variableNon Performing Financing (NPF), Financing to Deposit Ratio (FDR) and inflation towards BOPO in syariah public bank and syariah business unit in Indonesia. This research uses qualitative approach. The data used in here is monthly data during 2010-2015. Typedof data used are the secondary data from official website Indonesian Bank. The analysis method used is multiple linear regression analysis method with significance level of 0,05. The result shows that non performing financing partially affects significantly towards BOPO ratio. Financing to deposit ratio and inflation don't affect significantly towards BOPO ratio. However, non performing financing, financing to deposit ratio and inflation simultaneously affect significantly towards the ratio of BOPO.


MODUS ◽  
2016 ◽  
Vol 26 (2) ◽  
pp. 145
Author(s):  
Bahqrin Sartika ◽  
Ign Sukirno

This study aims to determine consumers’ assessment of the credibility of the endorser Agnes Monica and diferences in terms of assessment based on gender diferences and the amount of pocket money a student / month and determine the infuence of Agnes Monica credibility endorser in ads on television sympathy prepaid cards to consumers to buy. The sampling method used is a method porpusive sampling. Sample in this study were 100 respondents who are consumers who never saw Agnes Monica in prabyar sympathy card advertisement on television. To test this hypothesis, used four methods of analysis is Mean Arithmetic, One Sample t-test, independent sample T-test and Multiple Linear Regression Analysis. Results of Mean arithmetic of consumer ratings of variable attractiveness and good expertise while for variable trustworthiness is pretty good. Results of analysis Independent Sample T-test there was no diference consumer ratings were reviewed based on gender diferences. Meanwhile, when the review is based on the diference in the amount of student’s money per month showed diferences in consumer ratings for the variable expertise. Multiple Linear Regression analysis results that there is a signifcant and positive efect on the variable trustworthiness and expertise and there is no signifcant negative infuence and attractiveness to the variable.Keywords: celebrity endorser credibility, attractiveness, trustworthiness, expertise, buying interest.


2019 ◽  
Author(s):  
Onsardi Onsardi ◽  
Subandrio ◽  
Rahmat Zakaria

This research is based on the importance of using a helmet for motorcycle riders.The formulation of problem of this research is whether word of mouth (X) andproduct attributes (X) have a partial and simultaneous effect on consumer buyinginterest (Y). The purpose of research is to test and analyze the effect of word ofmouth (X12) and product attributes (X) on consumers buying interest (Y) on NHKhelmets at Ulok Kupai District, Bengkulu Utara regency.Object of this researchwas the Ulok Kupai Subdistrict Society, Bengkulu Utara with an accidentalsampling method. The stduy involved 70 respondents from the member of thesociety. The data were collected trough field research, observation, andquestionnaires. The data collected then was analyzed by using classic assumptionstest, multiple linear regression analysis, and hypothesis testing.Based on themultiple linear regression tests using SPSS, the result of the study show that Y =3.365 + 0.464X1+ 0.279X2.2 The results of the analysis found that word of mouth(X) has a positive effect on consumer buying interest (Y). In addition, productattributes (X1)also had a positive effect on consumer buying interest (Y). Theresult of T test and F test shows that the two variables had a significant effect onconsumer buying interest with a significance level of &lt;0.05. This means that Ho isrejected Ha accepted.Keysword: Word Of Mouth, Product Attributes , Consumer Buying Interest.


Author(s):  
Samirah Ali ◽  
Ali Mutasowifin

Microfinance is one popular product of Bank Syariah Mandiri. The purpose of this study is to know factors that influence the realization of microfinance as well as the characteristics of microfinance debitors. Characteristics of microfinance debitors are dominated by male, age 31-40 years old, high school education, 2-4 people dependents family, over 2 years age of business, net income per month from Rp1,000,000 to Rp5,000,000, dominated by trading companies, 1-3 times of borrowing frequency, amount of financing is more than Rp20,000.000, value of collateral is more than Rp50,000,000, and purpose of financing is for productive activities. Using multiple linear regression analysis, F test and T test at α = 5% there are three variables affect the realization of microfinancing, namely type of business (trade), the amount of financing proposed and value of collateral.


2020 ◽  
Vol 2 (4) ◽  
pp. 3452-3467
Author(s):  
Bintang Marseno ◽  
Erly Mulyani

This study aims to see the effect of Economic Growth, Local Own Revenue (PAD), Total Population, and Area of Regional Government on Capital Expenditures in Regency/ City in West Sumatra Province. This type of research is quantitative research. The sample in this study is the report on the realization of the APBD in 19 regency/ cities in West Sumatra for the 2016-2019 fiscal year. The data analysis technique used is Multiple Linear Regression Analysis with the help of SPSS 24. Based on the Multiple Linear Regression Analysis with a significance level of 0.05, the results show that Local Own Revenue (PAD) and Regional Area have a significant effect on Capital Expenditures, where the significant level - are 0.000 and 0.000, respectively.


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