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

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.

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

Jurnal Kajian Ilmiah ◽

10.31599/jki.v21i2.628 ◽

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

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Factors affecting the development of e-government using a citizen-centric approach

Journal of Science and Technology Policy Management ◽

10.1108/jstpm-05-2014-0027 ◽

2015 ◽

Vol 6 (3) ◽

pp. 206-222 ◽

Cited By ~ 11

Author(s):

Kanda Sorn-in ◽

Kulthida Tuamsuk ◽

Wasu Chaopanon

Keyword(s):

Quantitative Research ◽

Service Providers ◽

Structured Interview ◽

Government Agencies ◽

Content Type ◽

Factors Affecting ◽

Government Services ◽

Government Sector ◽

The Government

Purpose – The purpose of this paper is to study the factors affecting the development of e-government by using a citizen-centric approach. Design/methodology/approach – This paper is a mixed-methods study consisting of qualitative and quantitative research. Data were collected from government agencies using a structured interview and questionnaire about e-government services. The research was collected from the people responsible for the management of an e-government project in 75 government agencies. In addition, the researcher collected data from 1,400 citizens by using an e-Survey questionnaire that grouped participants by age. Findings – By using a citizen-centric approach, the paper identified the factors affecting the development of e-government. There were five factors from the viewpoint of government agencies and citizen groups: quality of e-government services, policy and governance, information technology infrastructure, organization and economy and society. Research limitations/implications – The research covered the development patterns of e-government for services from government to citizens only. Practical implications – Seeing the importance of environmental factors for both service providers and service users would facilitate continuous improvement of e-government service provision by government agencies. Social implications – The results reflect citizens’ need for e-government services; quality is their priority. Hence, government agencies must consider the quality of the delivery of information and e-government services as they relate to the lifestyles and needs of citizens. Originality/value – The creation of knowledge from merging e-government concepts with citizen-centric principles is a modern government sector management theory. This research stresses the need for the government sector to see the need for e-government and to recognize the factors for its successful development. This means the design and development of e-government services should respond to the increasing needs of the citizens.

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PENGARUH REMUNERASI DAN MOTIVASI KERJA TERHADAP KINERJA PEGAWAI NEGERI SIPIL (PNS) Studi Pada Kantor Rektorat Universitas Lambung Mangkurat Banjarmasin

JWM (Jurnal Wawasan Manajemen) ◽

10.20527/jwm.v6i3.169 ◽

2019 ◽

Vol 6 (3) ◽

pp. 285

Author(s):

Muhammad Nawawi ◽

Ahmad Alim Bachri ◽

Dahniar ,

Keyword(s):

Data Analysis ◽

Linear Regression ◽

Multiple Linear Regression ◽

Random Sampling ◽

Quantitative Research ◽

Employee Performance ◽

Stratified Random Sampling ◽

Analysis Tool ◽

Data Analysis Tool ◽

Spss Software

The Purpose of the research to identify and analyze the effect of Remunerasi and Motivasion Work about Performance ol Civil Servants (PNS) simultaneously and partially on the Performance.The method used is quantitative research that is explanatory, with a population of 191 people, technique sampling used is stratified random sampling with a sample of 66 people who serve as respondents, data analysis tool used is multiple linear regression using SPSS software ver.16.0.The results ofthis studyconcludedthat the remunerationandmotivation to worksimultaneously and partiallypositive effect onperformance.Of the threeindepend- entvariable, the highest percentagewas97,8% remuneration(X1) compared with the twoother variables. This isbecausethatis essentiallyan employeeis unable to performanythingin general, there needs to becompensationimpetusin drivingdirectionoptimal work, compensationandjob satisfactionpolicyimplementationneed tobe included in thetraining sobeberpapositive influenceon employee performance

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PENGARUH PEMBANGUNAN KEBUDAYAAN TERHADAP PEMBANGUNAN MANUSIA DI INDONESIA

TEMALI : Jurnal Pembangunan Sosial ◽

10.15575/jt.v3i1.6364 ◽

2020 ◽

Vol 3 (1) ◽

pp. 1-17

Author(s):

Isna Zuriatina

Keyword(s):

Linear Regression ◽

Human Life ◽

National Development ◽

Development Planning ◽

Cultural Development ◽

Cultural Literacy ◽

Simple Linear Regression ◽

Development Index ◽

The Government

The diversity of Indonesian culture is a strong basic capital in development. The government has realized that cultural treasures in Indonesia are valuable assets. Cultural development is one of the government's efforts to improve the welfare and quality of human life in Indonesia. To measure the quality of human life, the Human Development Index (HDI) indicator is used, which explains how the population can access the results of development in obtaining income, health, education, and so on. The Cultural Development Index (CDI) is an instrument used to measure the achievements of cultural development performance, which consists of 7 dimensions, namely dimensions of cultural economy, education, socio-cultural resilience, cultural heritage, cultural expression, cultural literacy, and gender. To find out how much influence the CDI has on HDI in Indonesia, a simple linear regression statistical method is used. The result of this study illustrate that the CDI and HDI have a positive relationship, that is, the higher the CDI achievement, the higher the HDI achievement of a region. From the result of R Square shows that 40 percent of the HDI variable can be explained by the CDI variable, while the rest can be explained by other factors. Through a simple linear regression statistical analysis test found that every one percent increase in the CDI, will increase the HDI by 0.437 percent. This finding is expected to provide recommendations to the government regarding cultural-based national development. All development planning must also consider cultural development.

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The Influence of Price, Quality of Service and Promotions on Customer Satisfaction at Bu Rajab Resto Pancing and Cottage

KnE Social Sciences ◽

10.18502/kss.v5i5.8804 ◽

2021 ◽

Author(s):

Rabhi Fathan Muhammad ◽

Tina Melinda

Keyword(s):

Quality Of Service ◽

Data Analysis ◽

Linear Regression ◽

Data Collection ◽

Customer Satisfaction ◽

Service Quality ◽

Hypothesis Testing ◽

Positive Impact ◽

Collection Data

This study was conducted to analyze the influence of price (X1), service quality (X2) and promotions (X3) on customer satisfaction at Bu Rajab Resto Pancing and Cottage. The study used a quantitative approach and was conducted from March to June 2020. Purposive sampling was used. 120 people were included in the research and 97 people were selected as samples. Participants were customers of Bu Rajab Resto Pancing and Cottage who had visited at least 2 times. A questionnaire was used for data collection. Data analysis involved linear regression, hypothesis testing and classical assumption tests, using the SPSS program. Price and service quality had a significantly positive impact on customer satisfaction, but promotions did not. Keywords: price, service quality, promotion, customer satisfaction

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PengaruhUtangdan PerputaranModalKerjaTerhadapProfitabilitasPerusahaan(Studi Kasus Pada PT Bumi Sekar Tbk Periode 2013-2018)

Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan ◽

10.32832/neraca.v15i1.3332 ◽

2020 ◽

Vol 15 (1) ◽

pp. 32

Author(s):

Saprudin ◽

Bayu Hartono

Keyword(s):

Regression Analysis ◽

Linear Regression ◽

Quantitative Research ◽

Linear Regression Analysis ◽

Strong Relationship ◽

Financial Statements ◽

Working Capital ◽

Weak Relationship ◽

Spss Software ◽

Relationship Of

This study aims to determine how much influence the debt, working capital turnover has on the profitability of PT Sekar Bumi Tbk. Debt is proxied by DER, working capital turnover is proxied by WCT, while profitability is proxied by ROA. Based on the nature of the data used in this study is a type of quantitative research. Samples were taken, namely PT Sekar Bumi Tbk with the objectof research of 2013-2018 financial statements. Linear regression analysis was used in this study, with the help of SPSS software for Windows 20.0. The results of this study explain that partially DER has a significant effect on ROA, and has a very strong relationship of 83.9%. WCT has no significant effect on ROA, and has a very weak relationship of 18.4%. However, simultaneously DER and WCT has a significant effect with a contribution of 70.8% to ROA. So companies need to pay attention and consider how much effective the use of debt as a source of funding for the company.

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Trust dan Perceived Usefulness dan Pengaruhnya Terhadap Preferensi Konsumen Dalam Menggunakan E-wallet

Jurnal Ekobis : Ekonomi Bisnis & Manajemen ◽

10.37932/j.e.v10i2.131 ◽

2020 ◽

Vol 10 (2) ◽

pp. 223-236

Author(s):

Vania Katherine Hermawan ◽

Eristia Lidia Paramita

Keyword(s):

Marketing Strategy ◽

Analysis Of Variance ◽

Rapid Growth ◽

Quantitative Research ◽

Likert Scale ◽

Perceived Usefulness ◽

The Government

The bloom of banking and fintech companies in Indonesia is marked by the rapid growth of e-wallet users in recent years. The bloom is encouraged by the government by establishing the Gerakan Nasional Non Tunai program to promote cashless society among millennials who are already familiar with cashless lifestyle. There are many factors which attract people to use e-wallet, such as trust, usefulness, and promotion. This research aims to examine the effect of trust and perceived usefulness moderated by the promotion variable on consumers’ preference towards two e-wallet brands—OVO and GoPay. This quantitative research is conducted using Likert scale. The Analysis of Variance (ANOVA) method is used to examine whether each variable has different effect in shaping consumers’ preference. The samples used in this research are active users of OVO and GoPay who are currently living in Semarang. The ANOVA results show that trust, usefulness, and promotion does not have different effect in shaping consumers’ preference. However, they do attract consumers to use e-wallet. This research might be useful to help develop better quality of e-wallet service, security, and utility and build a perfect marketing strategy for banking and fintech companies.

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Kualitas Butir dan Estimasi Kemampuan Matematika Siswa SMP pada Soal Ujian Sekolah

Jurnal Elemen ◽

10.29408/jel.v7i2.3054 ◽

2021 ◽

Vol 7 (2) ◽

pp. 280-294

Author(s):

Novi Indriyani Kones ◽

◽

Raden Rosnawati ◽

Keyword(s):

Item Response ◽

Junior High School ◽

Quantitative Research ◽

Theory Approach ◽

Summative Assessments ◽

Descriptive Approach ◽

Level Of Difficulty ◽

Spss Software ◽

The Difference

Mathematics school exams as summative assessments are expected to have good quality, so the description of students' abilities is under the actual conditions. However, due to COVID-19, math school exams are carried out online, which results in bad quality of instruments, so analysis of math exam questions is needed for information about the quality of questions, and an overview of students' abilities is obtained. This study aimed to analyze the quality of the questions, which included analyzing the characteristics items seen from the level of difficulty, differences, distractions, and estimation of students' abilities with the item response theory approach. This study employs a quantitative research method with an exploratory, descriptive approach. The subjects of this study were 758 grade 9 students of State Junior High School who took mathematics school exams in Gunung Jati Sub-district, Cirebon Regency. Data from student's responses or answers from mathematics exam questions in the form of multiple-choice with 40 items for the 1st school, 35 for the 2nd school, and 20 for the 3rd school. The research data fulfills the IRT's assumptions first. Then, the researchers found that from the online assessment analysis with SPSS software, the R and Ms. Excel program, it showed that the level of difficulty there were still some items that needed to be revised or removed if not needed. The difference between the items in the three schools could be said to be good even though the distribution was not evenly distributed. The effectiveness of the distractor is more dominant in having a bad distractor with a percentage of 100% and 65.7% and the ability of students to answer math exam questions by obtaining the highest ability information from different students from the three schools.

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ANALISIS PENGARUH DANA ALOKASI UMUM (DAU) DAN PENDAPATAN ASLI DAERAH (PAD), TERHADAP PERTUMBUHAN EKONOMI DI KABUPATEN DELI SERDANG DENGAN BELANJA DAERAH SEBAGAI VARIABEL INTERVENING

At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam ◽

10.24952/tijaroh.v5i2.1888 ◽

2019 ◽

Vol 5 (2) ◽

pp. 247-260

Author(s):

Rahmat Daim Harahap ◽

Muhammad Ikhsan Harahap ◽

Meilya Evita Syari

Keyword(s):

Economic Growth ◽

Regression Analysis ◽

Linear Regression ◽

Quantitative Research ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Regional Income ◽

The Government ◽

And Control

The government hold significant role in the implementation of fiscal economy policy to achieve the main goal of development: high economic growth, decrease of unemployment, and control of inflation, income and expenditure that can be used in increasing economic growth. Regional incomes are locally-generated revenue, General Allocation Fund. Meanwhile, cost is regional expenditures. Thus, this study is aimed to determine the influence of the General Allocation Fund and Regional income on economic growth with the role of Regional Expenditure as an intervening variable. The study was located on Deli Serdang Regency. This is a quantitative research with multiple linear regression analysis by using SPSS. The result shows that General Allocation Fund and Regional income influence the economic growth, meanwhile regional expenditures mediates between General Allocation Fund and Regional income on economic growth.

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PENGARUH PENURUNAN TARIF PAJAK UMKM DAN SISTEM PELAYANAN ONLINE TERHADAP PERSEPSI WAJIB PAJAK (STUDI KASUS PADA UMKM YANG TERDAFTAR DI KPP SEMARANG BARAT)

El Muhasaba Jurnal Akuntansi ◽

10.18860/em.v11i1.7793 ◽

2020 ◽

Vol 11 (1) ◽

pp. 88

Author(s):

Khaerun Nadhor ◽

Nur Fatoni ◽

Nurudin Nurudin ◽

Faris Shalahuddin Zakiy

Keyword(s):

Linear Regression ◽

Multiple Linear Regression ◽

Quantitative Research ◽

Service Systems ◽

Tax Rates ◽

Linear Regression Models ◽

Validity And Reliability ◽

Online Service ◽

The West ◽

The Government

Taxes are the largest source of state revenue, which is around 70%, so the government tries to increase tax revenues as much as possible by making policies that can later attract people to pay taxes. One of the government's policies is to reduce the final tax rate for public entrepreneurs, which is expected to make public entrepreneurs obedient to pay taxes. And take advantage of technological developments by conducting online tax services both in registration, reporting and tax payment. This study aims to determine the effect of decreasing MSME tax rates and online service systems on taxpayers 'perceptions of MSME taxpayers' compliance that are registered at the West Semarang KPP either partially or simultaneously. This research is quantitative research. The study population is a UMKM taxpayer registered at the West Semarang KPP. The sample was selected using the probability sampling method, which determines a random sample by taking 98 respondents as samples in this study. Data collection method is by field study. Test the feasibility of data on data taken using the validity and reliability test. Hypothesis testing uses multiple linear regression models, so it needs to be held a classic assumption test on the research data obtained. The results of the multiple linear regression test for the variable reduction in MSME tax rates and online service systems have a significant effect on taxpayers' perceptions of MSME taxpayer compliance, both simultaneously and partially.

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