scholarly journals FAKTOR-FAKTOR YANG MEMENGARUHI KEMAUAN MEMBAYAR PAJAK WAJIB PAJAK ORANG PRIBADI YANG MELAKUKAN PEKERJAAN BEBAS (STUDI KASUS PADA KPP PRATAMA KOTA PEKALONGAN)

2020 ◽  
Vol 23 (2) ◽  
pp. 31
Author(s):  
Dian Prihatiningsih
Keyword(s):  
Linear Regression ◽  
Willingness To Pay ◽  
Multiple Linear Regression ◽  
Legal System ◽  
Legal Systems ◽  
Tax System ◽  
Degree Of Confidence ◽  
Independent Variable ◽  
The Government ◽  
Taxation System

This study aims to analyze the factors that affect the willingness to pay taxes on taxpayers of individuals who perform free work in the office of KPP Pratama Pekalongan. The variables in this study are taxpayer willingness as dependent variable knowledge of taxation regulation, understanding of tax regulation, good perception on tax system and level of trust to government system and law as independent variable. The population in this study were free workers registered in KPP pratama stem. The sample used in this research is as many as 63 respondents are free workers registered in KPP pratama stem. Meanwhile, to answer the hypothesis in this research is done classical assumption test and multiple linear regression. The result of the research shows that variable knowledge of tax regulations, understanding of tax regulations, a good perception of the effectiveness of the taxation system has a significant effect on willingness to pay taxes but for the level of trust in the government and the legal system has no significant effect on willingness to pay taxes. Keywords: knowledge of tax regulations, understanding of tax laws, good perceptions of the effectiveness of the tax system and the degree of confidence in government and legal systems.

scholarly journals Faktor-Faktor yang Mempengaruhi Kemauan Membayar Pajak WPOP di Kantor Pelayanan Pajak Pratama Gianyar

2019 ◽  
pp. 340
Author(s):  
Aswin Pringgandana ◽  
I Gusti Ngurah Agung Suaryana
Keyword(s):  
Linear Regression ◽  
Service Quality ◽  
Willingness To Pay ◽  
Multiple Linear Regression ◽  
Sampling Technique ◽  
Tax System ◽  
Analysis Technique ◽  
Tax Payers ◽  
System Effectiveness

The purpose this study is to determine the effect of awareness tax, knowledge and understanding of tax regulations, the effectiveness of tax system, the quality of tax services on the willingness to pay personal taxpayers. This research was conducted at KPP Pratama Gianyar. The population is individual taxpayer registered in KPP Pratama Gianyar as many 114,677 taxpayer with the amount of samples taken as 100 personal tax payers with incidental sampling technique by filling out the questionnaire. Analysis technique used multiple linear regression. Based on the results found that awareness tax, knowledge and understanding, tax system effectiveness, and quality of tax services have a positive and significant impact on the willingness to pay taxes. This shows that the higher level of awareness of paying taxes, knowledge and understanding of tax laws, the effectiveness of the tax system, the quality of tax services will be higher the willingness to pay taxes. Keywords: awareness, knowledge, understanding, effectiveness, service quality

scholarly journals ANALISIS TERHADAP FAKTOR-FAKTOR YANG MEMPENGARUHI WAJIB PAJAK ORANG PRIBADI YANG MELAKUKAN PEKERJAAN BEBAS UNTUK MEMBAYAR PAJAK

2016 ◽  
Vol 3 (2) ◽  
pp. 97
Author(s):  
Rahayu Utami ◽  
Muzakir Muzakir
Keyword(s):  
Willingness To Pay ◽  
Data Processing ◽  
Legal System ◽  
Tax System ◽  
Processing Methods ◽  
Independent Variables ◽  
The Difference ◽  
The Government ◽  
Positive Effect ◽  
Data Processing Methods

This study aims to analyze how the influence of the tax payer consciousness, knowledge and understanding of tax laws, good perception on the effectiveness of the tax system, and the level of confidence in the government and legal system of the willingness to pay taxes on KPP Kalideres in West Jakarta . Is there a significant and positive effect, or no effect of this study make a previous study as one of the sources of literature and references, but this study has some differences with previous studies. The difference include : population, place, variables, data processing methods, as well as the number of samples used This study uses four independent variables including: (1) Paying taxes consciusness. (2) Knowledge and understanding system of taxtion, indicator: the desire of taxpayers to understand the system perpajkan. (3) a good perception on the effectiveness of the system of taxation. (4) The level of trust in the system of government and law. And the dependent variable is the willingness to pay taxes.

scholarly journals Farmers’ Willingness To Pay For Livestock Insurance Programs In Kulon Progo District

Agro Ekonomi ◽  
2021 ◽  
Vol 32 (1) ◽  
Author(s):  
Tri Kurniaty ◽  
Masyhuri Masyhuri ◽  
Jamhari Jamhari
Keyword(s):  
Linear Regression ◽  
Willingness To Pay ◽  
Multiple Linear Regression ◽  
Insurance Premium ◽  
Variable Number ◽  
Primary Data ◽  
Average Value ◽  
Location Determination ◽  
Insurance Program ◽  
The Government

Livestock Insurance is one of the insurance products supported by the government with PT Jasindo as the organizer. Livestock insurance will provide the potential for cattle ranchers who can get risk threats such as cattle deaths due to illness, accidents, losses caused by theft, and deaths due to breeding. This study aims to determine the value of the willingness of farmers to pay the insurance and the factors that affect the willingness of farmers to pay insurance. This research was conducted from February to March 2020 in the Kulon Progo district. Location determination is done by purposive sampling based on data from the farmer following the insurance program. Primary data obtained from 53 farmers with the help of a questionnaire and analyzed by the method of contingency value (CVM) and multiple linear regression. The research shows the average value of willingness to pay insurance is IDR45,660 per head per year above the value of the insurance premium assessment. Factors that significantly influence a Farmer's Willingness to Pay (WTP) for the Insurance program are the variable number of family dependants and income, while the age, duration of raising, and education have no significant effect. Based on the value of the EWTP obtained, which is very low, the expectation of farmers is not to demand too low a price.

PENGARUH FAKTOR-FAKTOR INTERNAL PERBANKAN TERHADAP NON PERFORMING FINANCING PADA BANK UMUM SYARIAH

2019 ◽  
Vol 6 (2) ◽  
pp. 115-130
Author(s):  
Eka Ambara Harci Putranta ◽  
Lilik Ambarwati
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Capital Adequacy ◽  
Annual Reports ◽  
Regression Methods ◽  
Capital Adequacy Ratio ◽  
Negative Effect ◽  
Independent Variable

The study aims to analyze the influence of internal banking factors in the form of: Capital Adequency Ratio (CAR), Financing to Deposit Ratio (FDR) and Total Assets (TA) to Non Performing Financing at Sharia Banks. This research method used multiple linear regression analysis with the help of SPSS 16.00 software which is used to see the influence between the independent variables in the form of Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR) and Total Assets (TA) to Non Performing Financing. The sample of this study was 3 Islamic Commercial Banks, so there were 36 annual reports obtained through purposive sampling, then analyzed using multiple linear regression methods. The results showed that based on the F Test, the independent variable had an effect on the NPF, indicated by the F value of 17,016 and significance of 0,000, overall the independent variable was able to explain the effect of 69.60%. While based on the partial t test, showed that CAR has a significant negative effect, Total assets have a significant positive effect with a significance value below 0.05 (5%). Meanwhile FDR does not affect NPF.

PERSEPSI MAHASISWA FAKULTAS EKONOMI MENGENAI PENGGELAPAN PAJAK (STUDI PADA MAHASISWA FAKULTAS EKONOMI UNIVERSITAS WIJAYA KUSUMA SURABAYA)

2019 ◽  
Vol 4 (1) ◽  
pp. 37-54
Author(s):  
James Tumewu ◽  
Wiwin Wahyuni
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Tax Evasion ◽  
Financial Statements ◽  
Research Data ◽  
Purposive Sampling ◽  
Analysis Technique ◽  
Economics Faculty ◽  
Taxation System

Tax evasion is a tax deductible scheme that is owed by violating the provisions of taxation (illegal). Tax evasion is usually done by the company by making false invoices, not recording some sales, or preparing fake financial statements, but the practice of tax evasion like this is often caught, thus the mode of tax evasion is now changing. Perception is the response of something or is the process of knowing some things through the senses. This research is interested to prove the perception of the students of economics faculty regarding the tax evasion, where these students have received taxation class and practice. This study uses questionnaires to obtain students perception data, and use purposive sampling in obtaining sample research. Data analysis technique used is multiple-linear regression. The result of research shows that only discrimination variables affect the tax evasion based on the perception of the students of economics faculty, while the variables of justice, taxation system and understanding of taxation do not affect tax evasion based on the perception of the students of Economics Faculty, Wijaya Kusuma Surabaya University.

scholarly journals Pengaruh Likuiditas, Leverage, Aktivitas, dan Profitabilitas terhadap Nilai Perusahaan pada Sektor Barang Konsumsi yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2018

2020 ◽  
Vol 20 (3) ◽  
pp. 919
Author(s):  
Anju Galingging ◽  
Fery Xaverius Aritonang ◽  
Herlina Novita
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Consumer Goods ◽  
Firm Value ◽  
Research Method ◽  
Quantitative Method ◽  
Stock Exchange ◽  
Test Results ◽  
Activity Variable ◽  
Independent Variable

The purpose of this study is to determine and analyze the effect of Liquidity, Leverage, Activity, and Profitability on Firm Value in the Consumer Goods Sector Listed on the Indonesia Stock Exchange for the period 2015-2018. This study uses a quantitative method with a desciptive type. The population of this study is the Consumer Goods Sector that is listed on the Indonesia Stock Exchange for the 2015-2018 period, as many as 50 companies. Sampling using purposive sampling and obtained a research sample of 60 samples from 15 sectors of consumer goods multiplied by 4 years. This research method uses multiple linear regression. The coefficient test results obtained from the Adjusted R Square value are 3.7%, which means that the variation in the Firm Value variable described by the independent variable is 96.3%. The research results simultaneously show that liquidity, leverage, activity, and profitability have no effect on firm value. Meanwhile, partially it shows that liquidity, leverage, and profitability have no and insignificant effect on firm value, but for the activity variable has a significant effect on firm value.

scholarly journals IKLIM ORGANISASI DAN KOMITMEN ORGANISASI TERHADAP KEDISIPLINAN KERJA PEGAWAI PADA KANTOR SEKRETARIAT DPRD KABUPATEN BIMA

2019 ◽  
Vol 8 (4) ◽  
Author(s):  
Firmansyah Kusumayadi ◽  
Muhammad Ali
Keyword(s):  
Data Analysis ◽  
Organizational Commitment ◽  
Linear Regression ◽  
Organizational Climate ◽  
Multiple Linear Regression ◽  
Sampling Technique ◽  
Total Sample ◽  
T Test ◽  
Analysis Techniques ◽  
Independent Variable

This study aims to determine the effect of Organizational Climate and Organizational Commitment to Employee Work discipline at the Bima Regency DPRD Secretariat office. The dependent variable used is Work Discipline, the independent variable is Organizational Climate and Organizational Commitment. This type of research is causal associative. The sampling technique used is the Census technique to obtain a total sample of 48 respondents who are civil servants. Data analysis techniques in this study were multiple linear regression, t-test, f-test, and adjusted determination coefficient test (R2). From the regression results for this study the equation is obtained, namely Y = 8.756 + 0.565 X1 + 0.434 X2. The results of this study indicate that partially the organizational climate has a positive and significant effect on employee work discipline. Partially, organizational commitment has a positive and significant effect on employee work discipline. Simultaneously the organizational climate and organizational commitment have a positive and significant effect on employee work discipline at the Bima Regency DPRD Secretariat office.Keywords: organizational climate, organizational commitment, work discipline

scholarly journals PENGARUH PERUBAHAN TARIF, METODE PENGHITUNGAN DAN MODERNISASI SISTEM PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM DENGAN KEADILAN PAJAK SEBAGAI VARIABEL MODERASI

2021 ◽  
Vol 5 (2) ◽  
pp. 160-175
Author(s):  
Ade Nuryunita Thahir ◽  
Iman Karyadi ◽  
Yanis Ulul Azmi
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Tax Rates ◽  
Tax System ◽  
Food And Beverage ◽  
Positive Effect ◽  
Interaction Test

This research was conducted to determine and test the effect of changes in tax rates (X1), tax calculation methods (X2) and modernization of the tax system (X3) on MSME taxpayer compliance with tax justice as a moderating variable (M). As for the population in this study, the UMKM taxpayers in the food and beverage sector are registered at the Surabaya City Trade Office. Data collection uses purposive sampling method, provided that the taxpayer has a NPWP and has a gross turnover (turnover) in one tax year not to exceed Rp4.8 billion. The samples used in this study were 80 respondents. Data analysis in this study used multiple linear regression and interaction regression with the help of SPPS version 17. The results of the study using multiple linear regression analysis showed that partially changes in tax rates did not have a positive effect and insignificant on taxpayer compliance, while the tax calculation method and tax system modernization partially have a positive and significant effect on taxpayer compliance. Multiple regression analysis with the interaction test for variable changes in tax rates to taxpayer compliance with tax justice as a moderating variable, the method of calculating taxes against taxpayer compliance with tax justice as a moderating variable and modernization of the tax system towards taxpayer compliance with tax fairness as a moderating variable partial positive and significant effect which means that tax justice is able to moderate all the variables used in this study.

scholarly journals Determining Factors of Fraud in Local Government

2022 ◽  
Vol 11 (1) ◽  
pp. 1-8
Author(s):  
Sukhemi Sukhemi ◽  
Indah Ayu Arum Sari ◽  
Inayat Hanum Indriati
Keyword(s):  
Local Government ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Internal Control ◽  
Unethical Behavior ◽  
Sampling Method ◽  
Control Effectiveness ◽  
Determining Factors ◽  
Accounting Rules ◽  
Independent Variable

The objectives of this research are to analyze determining factors of fraud in local government. This study used internal control effectiveness, compliance with accounting rules, compensation compliance, and unethical behavior as an independent variable, while fraud as the dependent variable. The research was conducted at Bantul local government (OPD). The sample of this research were 86 respondents. The sample uses a purposive sampling method. The respondent data is analyzed with multiple linear regression. The results showed: Internal control effectiveness has an impact on fraud. Compliance with accounting rules does not affect fraud. Compensations compliance does not affect fraud. Unethical behavior has an impact on fraud.

scholarly journals Analisis Kinerja Anggaran Pemerintah Provinsi Sumatera Selatan Dengan Pendekatan Konsep Value For Money

2021 ◽  
Vol 7 (1) ◽  
pp. 1-10
Author(s):  
Periansya Periansya ◽  
Dendy Pratama ◽  
Rosi Armaini
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Hypothesis Testing ◽  
Multiple Linear Regression ◽  
Sample Selection ◽  
Value For Money ◽  
Selection Technique ◽  
A Value ◽  
Analysis Technique ◽  
Independent Variable

This research is intended as an effort to analyze the budget performance of Regional Apparatus Organizations in South Sumatra Province with a value for money concept approach. This study consisted of the dependent variable, namely the performance of the regional apparatus organization budget, while the independent variable consisted of transparency, accountability, and supervision. The data used in this research is the result of distributing questionnaires to selected respondents in 21 Regional Apparatus Organizations. The sample selection technique used purposive sampling, while the data analysis technique used multiple linear regression. The results of the analysis and discussion of hypothesis testing show that partially transparency, accountability, and supervision have a positive and significant effect on-budget performance, including simultaneously also showing a positive and significant effect on-budget performance, but it is necessary to increase budget performance, this shows that the R2 value is 0.446. or 44.6%.

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