Analisis Pemahaman Wajib Pajak dan Iklan Pajak Terhadap Tingkat Kepatuhan Wajib Pajak Dalam Pajak Bumi dan Bangunan di KPP Tangerang Timur

2012 ◽  
Vol 4 (1) ◽  
pp. 66-85
Author(s):  
Nico Darmawan

This research was conducted to analyze relationship between the understanding of the taxpayer and the tax advertising towards compliance of taxpayer to pay Land and Building Tax (PBB) in the Tax Office (KPP) East Tangerang especially in sub-district Ciledug. Objects of this research are taxpayers who pay PBB in KPP East Tangerang especially in sub-district Ciledug and had seen tax advertising in both mass media and electronic media. The samples were taken by non-probability sampling method by using convenience sampling. The total samples used in analysis are 100 respondents. In the technique of data analysts, this research do the validity test by pearson correlation, reliability testing with coefficient Cronbach’s alpha, the classical assumption test, hypothesis testing multiple regression, t test, and F test. The result showed that the understanding of taxpayer have a significant effect on compliance of taxpayer and the tax advertising have  insignificant effect on compliance of taxpayer, meanwhile the understanding of taxpayer and tax advertising simultaneously had a significant effect on compliance of taxpayer. Keywords: Tax Advertising, Compliance of Taypayer, The Understanding of Taxpayer

Author(s):  
Razhan Chehreh ◽  
Giti Ozgoli ◽  
Khadijeh Abolmaali ◽  
Malihe Nasiri ◽  
Zolaykha Karamelahi

Objective: Marital satisfaction is considered as satisfaction with a marital relationship on which the presence of a child has different effects. Concerns about a childfree life and its effect on marital satisfaction in infertile couples are very critical. Therefore, this study was intended to characterize and compare concerns about a childfree lifestyle and the need for parenthood and their relationship with marital satisfaction in infertile couples. Method: A total of 200 men and 200 women who referred to fertility centers in Tehran participated in this cross-sectional study. Convenience sampling method was used for sampling. Demographic survey, ENRICH Marital Satisfaction Scale, and Fertility Problem Inventory were used for data collection. The resulting data were analyzed using descriptive and analytical statistical tests (Pearson Correlation Coefficient and Stepwise Regression). Results: The mean scores for concern about a childfree lifestyle and the need for parenthood in women were significantly higher than in men. The variables rejection of a childfree lifestyle and the need for parenthood were respectively predictors of marital satisfaction in women and men. Conclusion: Since marital satisfaction in infertile couples is affected by their feelings about having a child and becoming a parent, it is therefore suggested that appropriate counseling be provided in supportive healthcare programs for infertile couples to promote their marital satisfaction.


2018 ◽  
Vol 9 (2) ◽  
Author(s):  
Debbianita ◽  
Vinny Stephanie Hidayat ◽  
Ivana

AbstractThe aim of this research is to determine the effect of profitability, solvability, and inventory activity toward the Audit Delay on retail companies that are listed in Indonesia Stock Exchange. The population of this research is whole of the retail companies that are listed in the Indonesia Stock Exchange in 2014-2015. The method used in this research is explanatory research, and the sampling method used was judgement sampling method. Research hypothesis testing using T test, F test, and multiple regression analysis using SPSS version 20.0. The results show that profitability, solvability, and inventory activity have no effect on audit delay on retail companies that are listed in Indonesia Stock Exchange.Keywords: Audit Delay,  Inventory Activity, Profitability, and Solvability 


2019 ◽  
Author(s):  
Suarni ◽  
Marlina

ABSTRACTThis study aims to determine the effect of taxation socialization, tax service quality and tax rates on individual taxpayer compliance at the Padang Satu Primary Tax Office. This type of research is quantitative research. The population in this study were all individual taxpayers registered at the Padang Satu Primary Tax Office. Sampling was done using the Convenience Sampling method, with the Yamane formula calculation and a sample of 100 taxpayers was obtained. The data collection method used is using a questionnaire, and the analysis used is multiple regression analysis with the help of SPSS version 16. The results of the study show that: (1) Tax socialization has a positive significant effect on individual taxpayer compliance, (2) Service quality tax does not affect the compliance of individual taxpayers, (3) Tax rates do not affect individual taxpayer compliance.Keywords: Taxation Socialization, Tax Service Quality, Tax Rates and Individual Taxpayer Compliance.


2021 ◽  
Vol 14 (11) ◽  
pp. 10
Author(s):  
Yasemin YALÇIN ◽  
Hasanali Kağan KURNAZ

In the current study, it is aimed to determine the correlation between cognitive flexibility levels and goal orientation levels of the students who are preparing for special talent exams for sports, and to compare these in terms of various demographics. The study group of the research consists of students (n=351) preparing for special talent exams in order to study at faculties/schools of higher education of sports of the universities predetermined through convenience sampling method, which is a sampling method that is not based on probability, that will accept students for 2021-2022 academic year. 180 of the participants are female (51.3%) whereas 171 of them are male (48.7%). In the study, “Cognitive Flexibility Inventory” (CFI) and “Task and Ego Orientation in Sports Questionnaire” (TEOSQ) are used. In order to evaluate CFI and TEOSQ levels of the participants in terms of various demographic features, t-test, ANOVA and Pearson Correlation tests are used. Before the statistical analysis of the obtained data, skewness and kurtosis values of the data are calculated to determine if the data has normal distribution, and it is determined that the data has normal distribution. As a result of the research, it is determined that there is a significant and positive correlation between cognitive flexibility and task-oriented goals and ego-oriented goals. In addition, it is seen that there is a significant difference in control subscale of cognitive flexibility and goal-oriented and ego-oriented targets subscales of participants when the high schools of the participants are considered.


2019 ◽  
Vol 4 (3) ◽  
pp. 183-190
Author(s):  
Daniati Puttri ◽  
Nailal Husna

This research was conducted at the Faculty of Economics, University of Bung Hatta Padang. The population included all students of S1 of Economics Faculty in Bung Hatta University who have completed the enterpreuneurship course in uneven semester 2015/2016. The sampling method used was convenience sampling that samples were close by and can be found easily that appropriate to this study, it has acquired as many as 150 respondents. Results of hypothesis testing were a family background did not affect the intentions Faculty of Economics University of Bung Hatta to entrepreneurship. While personality traits significantly influence to the entrepreneurial intentions on the students of the Economics Faculty in Bung Hatta University. Key Words: Family Background, Marks of Personality and Entrepreneurship Intention


2015 ◽  
Vol 6 (2) ◽  
Author(s):  
Herman Karamoy ◽  
Heince R.N. Wokas

This study to examine the influence of independency and professionalism, to detects fraud, at Accountant internal in Sulawesi Utara. This study used convenience sampling method, and the sampling of this research are 40 auditor internal in 4 Inspektorat of regency and city. The data were collected through questions survey methods. The analysis technique’s multiple regression. From the analyst there found partially professionalism, significant influence on detects fraud. While the independency partial no significant effect on detects fraud.


2020 ◽  
Vol 4 (1) ◽  
pp. 106
Author(s):  
Vinny Stephanie Hidayat ◽  
Debbianita Debbianita

The aim of this research is to determine the effect of profitability and liquidity towards the capital structure on retail companies that are listed in Indonesia Stock Exchange. The population of this research is whole of the retail companies that are listed in the Indonesia Stock Exchange in 2014-2015. The method used in this research is explanatory research, and the sampling method used was judgement sampling method. Research hypothesis testing using T test, F test, and multiple regression analysis using SPSS version 20.0. The partially effect is shown by T test, except for profitability variable and the simultaneous effect is shown by F Test. The result of this research shows that the profitability and liquidity affect the capital structure simultaneously. Thus, the hypothesis of the research is empirically supported.Keywords: Capital Structure, Profitability, Liquidity, and Retail Companies


2020 ◽  
Vol 5 (2) ◽  
pp. 165-174
Author(s):  
Eka Merdekawati ◽  
Novi Rosyanti

SMEs in the city of Bogor need to be developed because the existence of MSMEs can help increase economic growth and increase regional income.  The purpose of this study is to analyze that accounting understanding and marketing strategies are factors that influence the success of MSMEs in Bogor City. The sampling technique used in this study is convenience sampling method. The sample used in this study were 41 SME owners located in Central Bogor City. The analysis technique used is the analysis of the Mutivariat dependencies using multiple regression. The results showed that Accounting Understanding influences the Success of MSMEs in Bogor City with the conclusion that H1 was accepted. While the marketing strategy has no effect on the success of SMEs in the city of Bogor with the conclusion H2 is rejected. This implies that in the future the UMKM party will increase the understanding of accounting to support the UMMM success. 


2018 ◽  
Vol 1 (2) ◽  
Author(s):  
KURNIANTO AJI PRASETYO

The purpose of this study is to find out and analyze customer trust, service, and servicequality on purchasing decisions at Lazada.co.id. Sample in this study there are 120respondents who are customers at Lazada.co.id. Convenience sampling method indetermining the sample of this study. Data were analyzed using multiple regression withSPSS version 25 statistical software. The results of this study indicate that, (1) Customertrust in the purchase results at Lazada.co.id. (2) Security of the purchase results atLazada.co.id. (3) Positive service quality for purchasing decisions at Lazada


2021 ◽  
Vol 11 (2) ◽  
pp. 87-94
Author(s):  
Zohreh Latifi ◽  
◽  
Mahnoosh Kiani ◽  

Background: The aim of this correlational study was to investigate the multiple relationships between anxiety sensitivity, social support, and perception of pain with life expectancy. Methods: The statistical population consisted of all older adults in Isfahan (males and females) in spring 2016, of whom 250 individuals were selected by convenience sampling method from different places. In order to measure the variables, Hope Based on Islamic Sources, Perceived Social Support, Anxiety Sensitivity, and the Perception of Pain questionnaires were used. Data analysis was conducted by Pearson correlation and simultaneous multiple regression analysis. Results: The results indicated that there was a significant positive relationship between anxiety sensitivity, social support, and the perception of pain with life expectancy (P<0.01). Conclusion: This result implies that social protection enhancement, not only increases hope but also affects the fear of one’s anxiety observed by others, the perception of pain, and the fear of lack of cognitive control.


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