scholarly journals Pengaruh E-Filing, Kualitas Pelayanan, Audit dan Pemeriksaan Perpajakan dan Biaya Kepatuhan Pajak Terhadap Kepatuhan Wajib Pajak

2021 ◽  
Vol 21 (2) ◽  
pp. 243-250
Author(s):  
Nena Suyati ◽  
Sugiharto Sugiharto
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Tax Evasion ◽  
Tax Avoidance ◽  
Tax Compliance ◽  
Tax Audit ◽  
Regression Techniques ◽  
Spss Software ◽  
The Government

Abstract   To improve the quality of tax services, the government issued an e-filing policy. Also, tax audits and tax compliance fees are also strengthened in order that taxes as the main income of the state can be increased. In particular, at this time the issue of non-compliance with taxes through tax avoidance and even tax evasion is increasingly widespread. Therefore, this study aims to examine the level of tax compliance based on the above aspects. This study uses quantitative analysis. The sample was gathered on 100 taxpayers in the Bekasi Selatan KPP environment. The sample was chosen based on accidental sampling, and questionnaire was processed using multiple linear regression techniques in SPSS software. The regression results show that the implementation of e-filing, service quality, audit and tax audit, and tax compliance costs have a positive and significant effect on taxpayer compliance. In addition, several variables need attention, including the application of e-filing of the ITE law and audits and tax audits related to the ethics and professionalism of tax examiners.   Keywords: Multiple Linear Regression, KPP Pratama Bekasi Selatan, Taxpayer Compliance, SPSS, Accidental Sampling   Abstrak   Untuk meningkatkan kualitas pelayanan pajak, pemerintah mengeluarkan kebijakan e-Filing. Selain itu, audit dan pemeriksaan perpajakan dan biaya kepatuhan pajak juga diperkuat agar pajak sebagai pendapatan utama negara dapat ditingkatkan. Apalagi saat ini isu ketidakpatuhan terhadap pajak lewat penghindaran bahkan penggelapan pajak kian marak. Oleh karena itu penelitian ini bermaksud meneliti tingkat kepatuhan pajak berdasarkan aspek-aspek di atas. Sampel dilakukan terhadap 100 orang wajib pajak di lingkungan KPP Pratama Bekasi Selatan. Dengan sampel yang dipilih berdasarkan accidental sampling, kuesionar diolah menggunakan teknik regresi linear berganda. Hasil regresi menunjukan penerapan e-filing, kualitas pelayanan, audit dan pemeriksan perpajakan, dan biaya kepatuhan pajak berpengaruh positif dan signifikan pada kepatuhan WP OP. Selain itu, beberapa variabel perlu mendapat perhatian antara lain penerapan e-filing undang-undang ITE dan audit dan pemeriksaan pajak terkait etika dan profesionalisme pemeriksa pajak.   Kata kunci: Regresi Linear Berganda, KPP Pratama Bekasi Selatan, Kepatuhan Wajib Pajak, SPSS, Accidental Sampling

PENGARUH PRODUK DAN HARGA AKOMODASI TERHADAP MINAT WISATAWAN MENGINAP DI KOTA BUKITTINGGI

2021 ◽  
Vol 3 (2) ◽  
pp. 102-110
Author(s):  
Wina Asty ◽  
Vina Kumala ◽  
Dewi Angraini
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sample Size ◽  
Secondary Data ◽  
Primary Data ◽  
Regression Techniques ◽  
The Government ◽  
Quantitative Descriptive ◽  
The City

In the last three years, it has been seen that the level of tourist visits in the City of Bukittinggi has increased significantly. Business actors and the government are also racing to improve tourism infrastructure, including lodging facilities. Based on observations, data was obtained that in 2018 the number of accommodations in the City of Bukittinggi was 107 inns. The number of guests staying in 2016-2017 increased by 1.51%, then in 2017-2018, it increased by 5.66%. This study aims to examine the effect of products and accommodation prices on the purchase interest of tourists in the city of Buktinggi using quantitative descriptive methods. The population used is tourists who have stayed at the accommodation in the city of Bukittinggi, with a sample size of 100 respondents. Primary data was obtained through distributing questionnaires, and secondary data was obtained from the Department of Tourism, Youth, and Sports, by testing the hypothesis of multiple linear regression techniques. The results showed that the products offered affected the purchase interest of tourists, while the price of accommodation did not affect the interest of tourists to stay in the city of Bukittinggi.

scholarly journals PENGARUH INVESTASI, ANGKATAN KERJA, PENGELUARAN PEMERINTAH DAN PENDIDIKAN TERHADAP PERTUMBUHAN EKONOMI DI INDONESIA

2020 ◽  
Vol 2 (3) ◽  
Author(s):  
Mia Fadillah ◽  
Alianis Alianis
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Significant Influence ◽  
Government Expenditure ◽  
Fixed Effect Model ◽  
Economic Education ◽  
Effect Model ◽  
The Government ◽  
Growth Economic

The purpose of this research is to figure out (1) The Influence of investment to the growth economic in Indonesia (2) The Influence of the quantity of workforce, to the growth economic in Indonesia (3) The Influence of goverment expenditure to the growth economic in Indonesia (4) The Influence of education to the growth economic in Indonesia (5) The Influence of investment, the workforce, goverment expenditure and education to the growth economic in Indonesia. This research uses panel data from 2016-2018, the method is multiple linear regression. the research shows The estimation multiple linear regression (OLS) with the Fixed Effect Model that shows: (1) investment had an possetive significant influence to the growth economic in Indonesia(2) the workforce had an possetive significant influence to the growth economic in Indonesia (3) goverment expenditure had an possetive significant influence to the growth economic in Indonesia (4) education had a negative significant influence to the growth economic in Indonesia. Based on this research the writer suggests to increase the quality of investment, the workforce , goverment expenditure and education. The government should cooperate strongly with tne participant countries and take action to increase the productivity and the quality of the human sources also increase the investment that makes increase the growth economic in Indoneisa.Key words: growth economic, education, investment, the workforce, government expenditure

scholarly journals PENGARUH KESADARAN WAJIB PAJAK, KUALITAS PELAYANAN FISKUS DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA BITUNG

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Rudolof A. Tulenan ◽  
Jullie J. Sondakh ◽  
Sherly Pinatik
Keyword(s):  
Linear Regression ◽  
Hypothesis Testing ◽  
Quantitative Research ◽  
Not Given ◽  
Test Hypothesis ◽  
Spss Software ◽  
Written Law ◽  
The Government

Taxes have been becoming one of many issues dealt in a country. One of the country’s incomes comes from taxes, without societies there will be no taxes. Taxes could be defines as a collection done by the government in the purpose of creating a prosperous society, based on the written law about collections, government does not given immediate contraception to the taxers. This research was done in Bitung City, that aim to explain about effect of  taxpayer the awareness , the quality of tax authorities services and taxes punishment for the obedience of an individual must pay. This research used quantitative research with 100 samples taken from all taxpayer population at KPP Pratama Bitung. The research’s method used in this research is double linear regression, data qualities test, classic assumptions test, hypothesis testing (subject t and subject F). This research’s method uses a SPSS software version 23. The hypothesis research’s result partially (subject t) awareness of taxpayer, tcount = 5.045 and ttable = 1.984 so Ha1 get accepted then the awareness of taxpayer impacting the must pay obedience. Tax authorities service, tcount = 1.587 and ttable = 1.984 so Ha2 denied then the tax authorities service does not impacting the taxpayer obedience. Taxes punishment tcount = 1.554 and ttable = 1.984 so Ha3 denied than the tax authorities punishment does not impacting the taxpayer obedience.Keywords : Awareness of taxpayer, Quality of Tax Authorities and Tax Punishment towards the Obedience of Taxpayer Personally.

scholarly journals The Influence of Tax Knowledge, Tax Service Quality, Tax Audit, and Use of Tax Sanctions on Tax Evasion: The Case Study of KPP Pratama Seberang Ulu 1 Palembang

2020 ◽  
pp. 68-74
Author(s):  
Nurul Khafizah ◽  
◽  
Azwardi Azwardi ◽  
Lukluk Fuadah ◽  
◽  
...  
Keyword(s):  
Service Quality ◽  
Tax Evasion ◽  
Tax Avoidance ◽  
Future Research ◽  
Audit Risk ◽  
Tax Legislation ◽  
Tax Audit ◽  
Tax Payments

Tax evasion and tax avoidance and is part of tax planning which aims to reduce the amount of tax payments. As an illegal act, it is clear that tax evasion violates the law so that the practice is not allowed. The tax evasion action is cheating, because taxpayers try to manipulate transactions so that costs arise that reduce income and even cause losses. Tax evasion is detrimental to the state, because the tax value paid by taxpayers is not the value it should be. It could even be that taxpayers are free from tax burden if their income is minus or experiences a loss. The purpose of the study is to find out how tax knowledge, tax service quality, tax audit and use of tax sanctions affect tax evasion, using a basic approach to the theory of attribution. The sample of the study consists of 114 respondents. The materiality and consistency of all factors selected for analysis were verified by testing and using the Cronbach's alpha. According to the results of the study, all factors (knowledge of tax legislation, quality of tax services, tax audit and use of tax sanctions) have a positive and significant impact on the level of tax evasion, i.e. lead to a reduction in such actions by taxpayers. Future research on this topic can be developed by adding research variables; such as the modernization of the tax administration system, transparency of tax spending, audit risk, taxpayer awareness, tax justice, tax regulations, and other variables that may affect tax evasion (tax evasion). In addition the research sample can also expand by increasing the number of respondents in order to represent the population accurately and more deeply and using different research methods such as purposive sampling method and direct interviews with taxpayers and tax officials to obtain deeper data.

scholarly journals Koneksi Politik Memperkuat Good Corporate Governance Terhadap Penghindaran Pajak

Akuntabilitas ◽  
2021 ◽  
Vol 14 (1) ◽  
pp. 101-112
Author(s):  
Suwandi Suwandi
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Audit Committee ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Political Connections ◽  
Manufacturing Companies ◽  
The Law ◽  
The Government

The purpose of this study was to examine the influence of the interaction of political connections with Good Corporate Gavernance (GCG) on tax avoidance. The samples in this study were all manufacturing companies on the Indonesia Stock Exchange (BEI). The method of determining the sample using purposive sampling in accordance with predetermined criteria and obtained a sample of 279. The analysis technique is multiple linear regression. The test results of multiple linear regression analysis show that GCG has no effect on tax avoidance, while the interaction of political connections with Good Corporate Gavernance (GCG) has a significant effect on tax avoidance, so Good Corporate Gavernance (GCG) is proxied by the board of commissioners and audit committee purely moderating while the board of directors is a pseudo variable or quasi moderating. Tax avoidance is an effort to ease the tax burden by not violating the law. Tax avoidance is a complex and unique issue because it does not violate the law (legal) but is unwanted by the government because it reduces state revenue.

scholarly journals Pimpinan yang Memiliki Koneksi Politik Memperkuat Kinerja Profitabilitas terhadap Penghindaran Pajak

2020 ◽  
Vol 3 (1) ◽  
pp. 17
Author(s):  
Yuli Fitiasari ◽  
Suwandi Suwandi Suwandi
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Multiple Linear Regression Analysis ◽  
Political Connections ◽  
Manufacturing Companies ◽  
The Law ◽  
The Government

The purpose of this study is to examine the effect of profitability performance and interaction of political connections with profitability performance on tax avoidance. The sample in this study were all manufacturing companies in the Indonesia Stock Exchange (IDX). The method of determining the sample using purposive sampling in accordance with predetermined criteria and obtained a sample of 63 companies. The analysis technique is multiple linear regression. The test results of multiple linear regression analysis show that profitability performance has a significant effect on tax avoidance, while the interaction of political connections with profitability performance has a significant effect on tax avoidance. Tax avoidance is an effort to alleviate the tax burden by not violating the law. Tax avoidance is a complex and unique issue because it does not violate the law (legal) but is not desired by the government because it reduces state revenues. Political connections that are built by the company will increase the likelihood of companies being involved in tax avoidance activities. Profitability performance is the central key for management who has proximity to officials in making projections that are possible in tax avoidance.

THE DECISION OF VISITING AND TOURISTS BEHAVIOUR AFTER VISITING TANGGO RAJO TOURISM PLACE IN JAMBI CITY

2018 ◽  
Vol 1 (2) ◽  
pp. 66-71
Author(s):  
ADE OCTAVIA ◽  
YAYUK SRIAYUDHA
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Product Quality ◽  
Tourist Attractions ◽  
Know How ◽  
Test Tool ◽  
Regression Techniques ◽  
The Town

The purpose of this study is to (1) know how much influence the product quality of tourisism  against  the decision of visiting Tanggo Rajo tourism place in Jambi City, (2) Analyze how much influence the decision against tourists behavior after visiting Tanggo Rajo tourism place in Jambi City. In this study, the factors which are considered to affect the decision of visiting are tourist attractions, transportation, accommodation, supporting facilities and infrastructure. The population of this research is the community that resides in the town of Jambi. Unit sample 100 people representing various respondents among groups of people. Data analysis in this study using multiple linear regression techniques with test tool SPSS.

scholarly journals The Influence Of Independent Board Of Commissioners, Audit Committee, And Audit Quality On Tax Avoidance

2021 ◽  
Vol 18 (1) ◽  
pp. 42
Author(s):  
Yuliana - Gunawan ◽  
Yunita - Christy ◽  
Se Tin - Se Tin ◽  
Livia - Jonathan
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Audit Committee ◽  
Audit Quality ◽  
Stock Exchange ◽  
Economic Value ◽  
Tax Avoidance ◽  
Mining Companies ◽  
Linear Regression Technique ◽  
The Government

ABSTRACT  This study is aimed to examine and analyze the influence of Independent Board of Commissioners, Audit Committee, and Audit Quality on Tax Avoidance. The sample in this study is mining companies listing on the Indonesia Stock Exchange in the period 2017-2019. Researchers are interested in doing this study because the mining sector provides high economic value to the country but the tax contribution from this sector is still minimal. The analysis used the multiple linear regression technique using the SPSS 20.0 program. The results of this study indicate that partially independent board of commissioners and audit quality have an effect on tax avoidance, however the audit committee has no partial effect on tax avoidance. Simultaneously the independent board of commissioners, audit committee and audir quality have an effect on tax avoidance. This study is expected to provide benefits for the government, companies and for future researchers.Keywords                    : Independent Board of Commissioners; Audit Committee; Audit                                        Quality;Tax AvoidanceCorrespondence to        : [email protected] ABSTRAK  Studi ini bertujuan untuk memverifikasi dan menganalisis pengaruh Dewan Komisaris Independen, Komite Audit, dan Kualitas Audit terhadap Penghindaran Pajak. Pengambilan contoh dalam penelitian ini adalah perusahaan yang bergerak dibidang pengambilan sumber daya alam/pertambangan yang listing di Bursa Efek Indonesia periode 2017-2019. Peneliti tertarik melakukan penelitian ini karena sektor pertambangan memberikan nilai ekonomi yang tinggi bagi negara namun kontribusi pajak dari sektor tersebut masih minim. Teknik penguraian data yang digunakan adalah regresi linier berganda dengan menggunakan program SPSS 20.0. Hasil dari studi ini menunjukkan bahwa secara parsial Dewan Komisaris Independen dan Kualitas Auditr berpengaruh terhadap Penghindaran Pajak, sedangkan Komite Audit tidak berpengaruh terhadap Penghindaran Pajak. Secara simultan Dewan Komisaris Independen, Komite Audit dan Kualitas Audit berpengaruh terhadap Penghindaran Pajak. Studi ini diharapkan dapat memberikan kontribusi bagi perusahaan dan peneliti selanjutnya.Kata kunci                  : Dewan Komisaris Independen; Komite Audit; Kualitas Audit;   Penghindaran Pajak

scholarly journals Pengaruh Kualitas Audit, Lingkup Audit Dan Gaya Kepemimpinan Terhadap Efektivitas Pengendalian Internal Di Sektor Pemerintah

2020 ◽  
Vol 2 (1) ◽  
pp. 2466-2478
Author(s):  
Ivand Satria ◽  
Mia Angelina Setiawan
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Leadership Style ◽  
Internal Control ◽  
Sampling Technique ◽  
Know How ◽  
The Government ◽  
Quota Sampling

The study aims to know how to describe and partially test assumptions in the quality of the audit, the scope of the audit, and the leadership style which are proxy with the variables of Independence and, on the Effectiveness of Internal Control in the Government which are analyzed using multiple linear regression. The sampling technique used is quota sampling. The results showed that the quality of the audit did not affect the effectiveness of the internal control. The scope of the audit did not show any effect on the effectiveness of the internal control. And leadership style has an impact on the effectiveness of internal control.

scholarly journals THE EFFECT OF ADDITION OF TAXPAYERS NUMBER, TAX AUDIT, TAX BILLING, AND TAXPAYERS COMPLIANCE TOWARD TAX REVENUE

2018 ◽  
Vol 1 (1) ◽  
Author(s):  
Waluyo Waluyo
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Annual Report ◽  
Linear Regression Analysis ◽  
Tax Compliance ◽  
Multiple Linear Regression Analysis ◽  
Tax Revenue ◽  
Analysis Model ◽  
Tax Audit

The purpose of this research is to examine the effect of addition of Taxpayer Number, Tax Audit, Tax Billing and Taxpayer Compliance toward tax revenue in simultaneously and partially. This research is done by using a multiple linear regression analysis model. The object of this research are tax office Tigaraksa for the period of 2009-2012. Data are collected from annual report of Tax Office Tigaraksa for the period of 2009-2012, consist of the number of additionaltaxpayer, number ofeffectivetax payers, the realization oftax assessments, the amount oftax arrears,number ofactual disbursement oftax arrears,tax revenue target,tax revenue, andthe reportednumber oftax returns. The results of this research are (1) increasing the number of taxpayers effect on tax revenue, (2) tax audit effect on tax revenue, (3) tax billing has no effect on tax revenue, (4) tax compliance effect on tax revenue, (5) the addition of the taxpayer, tax audits, tax billing and tax compliance simultaneously affect the tax revenue.

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