scholarly journals PENGARUH PENERAPAN e-SPT TERHADAP EFISIENSI PEMROSESAN DATA PERPAJAKAN (Survey Terhadap Pengusaha Kena Pajak pada KPP Pratama Kota Tomohon)

2015 ◽  
Vol 13 (03) ◽  
Author(s):  
Debbie Deborah. S. Mokolinug ◽  
Novi S. Budiarso

Breakthroughs related to the application of Information Technology in taxation activity continues to be done in order to facilitate, improve and optimize the service to taxpayers. There are many factors that influence the success of applied information technology. It is associated with a recent study also analyzes the success of information technology established by the Directorate General of Taxation (DGT) is an e-SPT This study was conducted to verify the success of e-SPT system used by employers taxable. The purpose of this study was to determine the effect of practicality, ease of calculation, the ease of reporting and reliability of e-tax return on tax data processing efficiency. The analytical method used is multiple regression analysis. The results showed that the practicality and ease of calculation significantly affect the efficiency of data processing tax on taxable employers in Tomohon while reporting the ease and convenience of e-SPT does not significantly affect the efficiency of data processing tax on taxable employers in Tomohon

2020 ◽  
Vol 2 (1) ◽  
pp. 13-15
Author(s):  
Adi Sucipto ◽  
Hasanuddin Remmang ◽  
Haeruddin Saleh

Penelitian ini bertujuan menguji pengaruh Etika Pegawai, Pelayanan Publik dan Reformasi Birokrasi terhadap Penerapan Zona Integritas. Pengaruh Etika Pegawai, Pelayanan Publik dan Reformasi Birokrasi terhadap Penerapan Zona Integritas pada Lembaga Pemasyarakatan Kelas I Makassar Responden dalam penelitian ini adalah Pengunjung dan keluarga nara-pidana Lembaga Pemasyarakatan Kelas I Makassar. Jumlah pengunjung yang menjadi sampel penelitian ini adalah 55 orang. Metode penentuan sampel yang digunakan dalam penelitian ini adalah Simple Random Sampling, sedangkan metode pengolahan data yang digunakan peneliti adalah analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa Etika Pegawai dan Pelayanan Publik berpengaruh signifikan terhadap Penerapan Zona Integritas di Lembaga Pemasyarakatan Kelas I Makassar.     This study examines the effect of employee ethics and the improvement of public services on the implementation of the integrity zone. The effect of employee ethics, and improvement of public services on the implementation of integrity zone on Lembaga Pemasyarakatan Kelas 1 Makassar. Respondents in this study were Makassar class in penitentiary visitors. the number of visitors who sampled this study was 55 people. the method of determining the sample used in this study is simple random sampling, while the data processing method used by researchers is multiple regression analysis. the results of this study indicate that employee ethics and public services have a significant effect on the implementation of the integrity zone in Makassar class in penitentiary.


Author(s):  
Mardhatila Fitri Sopali ◽  
Putri Azizi ◽  
Ai Elis Karlinda

This study aims to determine how big the influence of Conflict, Organizational Commitment and Job Satisfaction together on Employee Loyalty at Tk Hospital. III dr. Reksodiwiryo Padang. The method of collecting data is through surveys and distributing questionnaires, with a sample of 57 respondents. Non-medical staff at Tk Hospital. III dr. Reksodiwiryo Padang. The analytical method used is multiple regression analysis. The results obtained based on the partial test (t test) obtained: (a) partially there is a significant effect of Conflict on Employee Loyalty. Thus Ha is accepted, Ho is rejected. (b) partially there is a significant effect of Organizational Commitment on Employee Loyalty. Thus obtained Ha accepted Ho rejected. (c) partially there is no significant effect of Job Satisfaction on Performance Loyalty. Thus, Ha is rejected, Ho is accepted. (d) There is a spatially significant influence between Conflict, Organizational Commitment, and Job Satisfaction on Employee Loyalty. Thus obtained Ha accepted Ho rejected. (e) the contribution of the variables of Conflict, Organizational Commitment, and Job Satisfaction together to Employee Loyalty is 40.2% while the remaining 59.8% is influenced by other variables not examined in this study.


2014 ◽  
Vol 8 (3) ◽  
Author(s):  
Arian Sumando Butarbutar ◽  
Harijanto Sabijono ◽  
Heince R.N Wokas

This study aims to determine the effect of taxpayer understanding and awareness of tax benefits to the restaurants taxpayer pays taxes . Sources of data used in this study is primary data derived from taxpayer restaurant in Tomohon. The analytical method used is multiple regression analysis. The results of the regression analysis resulted in the equation r Y = 8.000 + 0.136 X1 + 0.440 X2 . R2 value of 0.303 indicates the proportion of the taxpayer contributes understanding and awareness of tax benefits to the restaurants taxpayer pays tax at a restaurant in Tomohon 30.3 %. And korelsi coefficient ( r) of 0.550 . Hypothesis testing using t-test showed that no taxpayer understanding partial effect on consciousness taxpayer pays tax while the restaurant in Tomohon city restaurant tax benefits significantly influence the consciousness of the top tax payers in the city of Tomohon.


Author(s):  
Efa Nur Cholis ◽  
Djoko Wijono

This study aimed to examine the influence of external and internal motivation on employee performance in TK Budi Mulia Dua Pandeansari. The sample in this study were all employees in TK Budi Mulia Dua Pandeansari. Samples were collected using a total sampling. There were 50 respondents who have met the necessary conditions. The analytical method used is multiple regression analysis. The results showed that the external and internal motivation effect on employee performance. The results of multiple regression analysis showed that the variables of external and internal motivation have coefficient of 0.703 and 0.450. The results showed that the external and internal motivation has given Adjusted R Square of 0.575 or 57.5%.


2021 ◽  
Vol 11 (2) ◽  
pp. 225
Author(s):  
Annur Fitri Hayati ◽  
Ridha Saputri

The purpose of this study was to determine the effect of price and brand trust on the brand switching behavior of Revlon lipstick on students of the Faculty of Economics, Padang State University. This type of research is causative. The population in this study were students of the Faculty of Economics, Padang State University. The number of research samples based on William Cochran's formula was 100 people and selected using the Purposive Sampling technique. The data used is the type of primary data obtained through distributing questionnaires to students of the Faculty of Economics, Padang State University with predetermined criteria. The analytical method used is multiple regression analysis using SPSS 22. The results show that (1) Price has a significant effect on brand switching of Revlon lipsticks to other brands of lipstick, (2) Brand trust has no significant effect on brand switching of Revlon lipsticks to other brands of lipstick. , (3) price has a significant effect on brand switching of Revlon lipstick to another brand of lipstick, while brand trust has no significant effect on brand switching of Revlon lipstick to another brand of lipstick.


Author(s):  
Sondang Ni Bulan Marbun ◽  
Donna Maryati Panggabean

The purpose of this study was to analyze and determine the extent of the effect of compensation and work discipline on employee performance at PT. Berjaya Group Medan. Through a descriptive method involving 84 respondents, data was collected using a questionnaire. Data processing is done by SPSS using multiple regression analysis. The results show that compensation and work discipline have a regression coefficient which proves the relationship between compensation and discipline on performance at PT. Berjaya Group Medan.


2016 ◽  
Vol 7 (1) ◽  
pp. 56
Author(s):  
Okiy Hartanto

The purpose of the research are to: 1) Test empirically influence of working motivation on performance employee, 2) Test empirically influence of working ability on performance employee, 3) Test empirically influence of working discipline on performance employee, 4) Test empirically influence of working motivation, ability, discipline on performance employee. This study used multiple regression analysis. The research was conducted in Sales and Marketing Department of PT Pionirbeton Industry with population of 43 workers, while the data collecting technique used questionnaire and SPSS version 20.0 for data processing. The result show a significant influence of working motivation on performance employee, working ability on performance employee, working discipline on performance employee. Working motivation, working ability, and working discipline on performance employee, The study found that a of the performance employee as dependent variable is influenced by motivation, ability, and discipline.   Keywords: working motivation, working ability, working discipline, performance employee.


2018 ◽  
Vol 4 (2) ◽  
pp. 168
Author(s):  
Felia Nawang Wulan ◽  
Arif Sapta Yuniarto

This study examines the influence of gender, compliance pressure, audit knowledge, expertise, and auditor experience to audit quality. The respondents in this study were auditors who worked in The Inspectorate of DIY. The number of auditor who observed in this study was 40 auditors. They came from some auditors who worked in The Inspectorate of DIY. The method of determining the sample was purposive sampling method, the data processing methods that used by researcher were the multiple regression analysis. The result shows that the gender,compliance pressure, audit knowledge, expertise, and auditor experience simultaneously and significantly to audit quality.


2015 ◽  
Vol 2 (02) ◽  
pp. 193-202
Author(s):  
Ajat Sudrajat ◽  
Arles Parulian Ompusunggu

A B S T R A C T The taxpayer compliance in Indonesia to convey annual tax return is still low that only by 53.70% in 2012. This is one of the causes that tax revenues in Indonesia is still low. This study was conducted to test the effect of Utilization of Information Technology, socialization of taxes and Tax Knowledge on Tax compliance of individual taxpayer in The South Jakata Regional Office Directorate General of Taxation (DGT). This reaserch analyzed the questionnaires of primary data from 400 respondends of taxpayer. The testing of these variable using multiple regression analysis with SPSS version 21, with significance level of alpha 5%. The results showed that the Utilization of Information Technology, socialization of taxes and tax knowledge has positive influence and significant effect on tax compliance partially. While simultaneously affect on tax compliance. These findings contribute to the General of Taxation (DGT) can add as an alternative method to improve the taxpayer compliance. It can be concluded that tax compliance is affected by the utilization of information technology, socialization of taxes and tax knowledge and other variables not examined in this study. A B S T R A K Kepatuhan pajak Wajib Pajak di Indonesia dalam menyampaikan SPT tahunan masih rendah yaitu hanya sebesar 53,70 % pada tahun 2012. Hal ini merupakan salah satu penyebab masih rendahnya penerimaan pajak di Indonesia. Penelitian ini dilakukan untuk menguji secara empiris pengaruh Pemanfaatan Teknologi Informasi, Sosialisasi Pajak dan Pengetahuan Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi yang ada di Kanwil DJP Jakarta Selatan. Penelitian ini menganalisis kuesioner dari data primer yang berasal dari jawaban responden sebanyak 400 Wajib Pajak. Pengujian variabel penelitian menggunakan analisis regresi berganda dengan program SPSS versi 21 dengan tingkat kesalahan 5%. Hasil penelitian menunjukan bahwa pemanfaatan tekhnologi informasi, sosialisasi pajak dan pengetahuan pajak berpengaruh positif dan signifikan terhadap kepatuhan Wajib Pajak secara parsial. Sedangkan pengujian secara bersama- sama (simultan) berpengaruh terhadap kepatuhan pajak. Temuan ini dapat menambah kontribusi kepada DJP sebagai metode alternatif untuk meningkatkan kepatuhan Wajib Pajak. Dapat disimpulkan bahwa kepatuhan Wajib Pajak dipengaruhi oleh Pemanfaatan tekhnologi Informasi, Sosialisasi Pajak dan Pengetahuan Pajak dan variabel lain yang tidak diuji dalam penelitian ini. JEL Classification: H20, K34


2019 ◽  
Vol 1 (3) ◽  
pp. 1569-1588
Author(s):  
Prita Oktavianty Puteri ◽  
Efrizal Syofyan ◽  
Erly Mulyani

This study aims to find out empirical evidence whether there are effects of administrative sanctions, income levels, and SAMSAT drive thru on motor vehicle taxpayer compliance with empirical studies at the SAMSAT Office in Padang City. This research is a causative study. The population of this study is a motor vehicle taxpayer registered at the SAMSAT office in Padang City. The research sample was determined by slovin formula. The type of data used is subject data. The analytical method used is descriptive analysis and multiple regression analysis. The results of this study prove that there is a significant effect of administrative sanctions on motor vehicle taxpayer compliance, but the level of income and SAMSAT drive thru has no significant effect on motor vehicle taxpayer compliance.


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