scholarly journals EFFECT THE UNDERSTANDING OF TAXATION, TAX SANCTIONS AND TAXPAYER AWARENESS OF TAXPAYER COMPLIANCE (RESEARCH ON TAXPAYERS OF INDIVIDUAL ENTREPRENEURS IN TANGERANG REGION)

2020 ◽  
Vol 2 (1) ◽  
pp. 87-93
Author(s):  
Megi Triandani ◽  
Apollo Apollo

The purpose of this research are to examine how much influence the understanding of taxation, tax sanctions and taxpayer awareness of tax compliance. The population in this research are the taxpayers of individual entrepreneurs in the Tangerang Region, then the samples are drawn using a method simple random sampling. Using quantitative and analytic statistics method for the analytical method that are multiple linear regression analysis method. The results showed that taxpayer understanding and taxpayer awareness affected taxpayer compliance while tax sanctions did not affect the compliance of taxpayers of individual entrepreneurs in the Tangerang Region. The data analysis technique used in this research was SPSS v.23

2018 ◽  
Vol 1 (1) ◽  
Author(s):  
Ijabah Alim Istiqomah ◽  
Efriyani Sumastuti ◽  
R. Istiyaningsih

Abstrak Penelitian ini bertujuan untuk mendeskripsikan pengaruh kepribadian, kreativitas, dan lingkungan terhadap minat berwirausaha . Metode yang digunakan dalam penelitian ini adalah metode survai dan data yang digunakan adalah data kuantitatif. Sebanyak 104 sampel diambil secara simple random sampling, dari jumlah populasi 140. Teknik analisis data menggunakan analisis deskriptif persentase, uji asumsi klasik, dan analisis regresi linier berganda dengan bantuan program  IBM SPSS 16.0. Hasil penelitian menunjukkan bahwa kepribadian, kreativitas, dan lingkungan berpengaruh positif dan signifikan terhadap minat berwirausaha siswa kelas X SMK Cut Nya’ Dien Semarang, baik secara simultan maupun parsial. Dalam menumbuhkan minat berwirausaha perlu dilakukan beberapa hal, antara lain adalah : 1). Pihak sekolah dapat menyelenggarakan kegiatan-kegiatan yang terkait dengan kewirausahaan ; 2) Siswa lebih mengembangkan potensi yang dimilikinya dan menambah wawasan kewirausahaan; 3) Lingkungan siswa dapat mendukung dan memotivasi untuk berwirausaha.AbstractThis study aims to describe the influence of personality, creativity, and environment to entrepreneurial interests. The method used in this research is survey method and the data used is quantitative data. A total of 104 samples were taken by simple random sampling, from population 140. Data analysis technique used descriptive percentage analysis, classical assumption test, and multiple linear regression analysis with the help of IBM SPSS 16.0 program. The result of this research shows that personality, creativity, and environment have positive and significant effect to entrepreneurship interest of grade X students of SMK Cut Nya 'Dien Semarang, either simultaneously or partially. In growing entrepreneurship interests need to be done several things, among others are: 1). The school may organize activities related to entrepreneurship; 2) Students further develop their potential and add entrepreneurial insight; 3) Student environment can support and motivate to entrepreneurship.


2020 ◽  
Vol 8 (2) ◽  
Author(s):  
Pendi Hasyim ◽  
Nuridin Nuridin

<em>This study aims to determine the Effect of Leadership and Organizational Culture on Employee Performance of PT. Kao Indonesia. The population in this study amounted to 300 employees. By using the Slovin formula a sample of 75 employees was obtained. The sampling technique used is simple random sampling. This study uses a quantitative approach, data for this study were obtained through a questionnaire that was filled out by respondents who had been determined. The data analysis method used is a simple and multiple linear regression analysis method. The research results partially show that leadership has a significant effect on employee performance. Organizational culture has a significant effect on employee performance. While simultaneously leadership variables and organizational culture have a positive and significant effect on the performance of employees of PT. Kao Indonesia.</em>


ACCRUALS ◽  
2020 ◽  
Vol 4 (01) ◽  
pp. 35-46
Author(s):  
Abdul Hafiz Tanjung

This research aims to give an overview about administrative reform taxation, taxtation knowledge and compliance taxable enterpreneur for VAT purposes (PKP) descriptively, and whether there is or not an influence of administrative reform taxation and taxtation knowledge towards compliance taxable enterpreneur for VAT Purposes on KPP Pratama Cibeunying Kaler. Data used in this research was primer data collected by using questionnaire which was distributed to respondents. Respondent in this research is PKP listed on KPP Pratama Cibeunying Kaler. Amount of samples obtained as many as 49 PKP taken by method Simple Random Sampling from 96 PKP as a population. As for the research method used was descriptive method and associative. While the data analysis method is in this research is Multiple Linear Regression Analysis. The result of this research shows that tax administrative reform taxtation and taxtation knowledge both partially and simultaneously positive and significant effect to compliance Taxable Enterpreneur for VAT Purposes on KPP Pratama Cibeunying Kaler.


MBIA ◽  
2019 ◽  
Vol 18 (1) ◽  
pp. 76-84
Author(s):  
Muhammad Idris ◽  
Dian Novita Sari

The problem in this study is whether there is an influence of leadership and work discipline on the employees’ performance of PT.Sucofindo Palembang City. This research includes associative research. The sample in this study were 88 respondents, with propotionate random sampling analysis technique. The data used were primary data and secondary data. Data collection method through questionnare. Analysis techniques using multiple linear regression analysis, F test (Simultaneoys) and t test (partial) and determination coeffiecient. The results show that there is influence of leadership and work discipline on the performance of PT.Sucofindo Palembang City.


2020 ◽  
Vol 2 (1) ◽  
pp. 89-98
Author(s):  
Bagus Nyoman Kusuma Putra ◽  
I Wayan Gede Antok Setiawan Jodi ◽  
I Ketut Merta

Organizational commitment is a level or awareness of a person to recognize the extent of an organization and is bound to its goals so as to accelerate the organization to achieve its objectives. Competence is knowledge, skills, and abilities that are mastered by someone who has become a part of him, so he can do cognitive, affective, and psychomotor behaviors as well as possible. Employee performance is the result of work in quality and quantity achieved by someone in carrying out their functions in accordance with the responsibilities given to him.The purpose of this study is to determine the effect of commitment and competence on employee performance at PT. BPR Duta Bali. The sampling technique used is a saturated sampling technique. The sample in this study was 40 employees. The data analysis method used is multiple linear regression analysis with the SPSS program. The results of the study state that the commitment variable has a positive effect on employee performance. Competency variables do not affect employee performance. Commitment and competency variables simultaneously have a positive and significant effect on employee performance


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.


2019 ◽  
Vol 26 (1) ◽  
pp. 15
Author(s):  
Atika Syuliswati

The purpose of this study was to examine the direct effect of variables gender, age, GPA to financial literacy. This research is a quantitative research and the sample consist of 142 students Accounting Department of State Polytechnic Malang. Data analysis method used in this research is multiple linear  regression analysis with the help of SPSS Version 21 program. The results showed gender, age, and GPA significant and positive effect on financial literacy.


2017 ◽  
Vol 3 (2) ◽  
pp. 201-212
Author(s):  
Taufik Tri Nur Hidayat ◽  
Chalil Chalil ◽  
Maskuri Sutomo

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.


2021 ◽  
Vol 5 (1) ◽  
Author(s):  
Davit Mirwan Itsnaini ◽  
Istiatin Istiatin ◽  
Bambang Mursito

This study aims to prove simultaneously and partially customer loyalty in terms of store atmosphere, convenience and trust in J&T Express Surakarta. This research is descriptive quantitative. The population is all J&T Express Surakarta service users. The number of samples used according to Sugiyono's guidelines, amounting to 100 respondents, the sample was taken by using purposive sampling technique. The data analysis technique used in this study is multiple linear regression analysis. The conclusion of this study is that store atmosphere, convenience and trust have a significant effect on consumer loyalty of J&T Express Surakarta. Keywords : Store Atmosphere, Convenience, Trust.


2019 ◽  
pp. 491
Author(s):  
Lyana Oka Kusumayanthi ◽  
Herkulanus Bambang Suprasto

This study aims to examine the effect of the application of e-filling, tax socialization, account representative performance and taxation penalty on individual taxpayer compliance at KPP Pratama Gianyar. This research was conducted at KPP Pratama Gianyar. The samples used were 100 respondents to the method of determining the sample was purposive sampling. The data collection techniques questionnaire. data analysis technique used is multiple linear regression analysis. Based on the results of the study showed that the application of e-filling, account representative performance and taxation penalty had a positive effect on WPOP compliance at KPP Pratama Gianyar, while tax socialization did not affect the WPOP at KPP Pratama Gianyar. Keywords: E-filing, tax socialization, account representative performance, taxation penalty, and individual taxpayer compliance.


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