scholarly journals PENGARUH KUALITAS PELAYANAN PAJAK DAN PENGETAHUAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KELURAHAN KLEAK KECAMATAN MALALAYANG KOTA MANADO

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Kilapong G. Ester ◽  
Grace B. Nangoi ◽  
Stanly W. Alexander
Keyword(s):  
Regression Analysis ◽  
Service Quality ◽  
Public Service ◽  
Linear Regression Analysis ◽  
Tax Compliance ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Urban Village ◽  
Or Organization ◽  
Tax Payers

Taxpayer compliance is a law-abiding behavior. Conceptually, compliance is defined by an attempt to comply with the rules of law by a person or organization. Some factors that cause low compliance of taxpayers, among others, public dissatisfaction with public service and taxpayer knowledge of tax regulations.This study aims to determine the effect of tax service quality and tax payer knowledge on individual tax payer compliance in Kleak urban village. This research used primary data with distributing questionnaire. Questionnaires were distributed as many as 40 pieces to individual tax payer in Kleak urban village. Research sampling were taken by purposive sampling. Data were analyzed by using multiple linear regression analysis with SPSS 17 program. The results of this study indicate that the Tax Service Quality has no significant effect on individual tax payer compliance. And Tax payers Knowledge has a significant effect on individual tax payer compliance in Kleak urban village.Keywords: Tax Service Quality, Tax Payers Knowledge, Tax Compliance

scholarly journals THE EFFECT OF SERVICE QUALITY OF ELECTRONIC TAXING SYSTEM AND TAX EMPLOYEE COMPETENCE ON TAXPAYER SATISFACTION

2019 ◽  
Vol 7 (2) ◽  
pp. 87-100
Author(s):  
Tri Wulanjayanti ◽  
Darman Usman
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Service Quality ◽  
Multiple Linear Regression ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Positive Effect

This study aims to test the effect of service quality of electronic taxing system and tax employee competence on taxpayer satisfaction. The variables on this study was measured by using questionnaire. The sample of this study is personal Taxpayer who is running business activities and is registered at the Primary Tax Office of Bengkulu. The data used in this study is primary data. The hypothesis of the study is tested by using Multiple Linear Regression Analysis with the assistance of SPSS. The result of this study revealed that the service quality of electronic taxing system and tax employee competence had positive effect on the taxpayer satisfaction.Key Words: Service Quality of Electronic Taxing System, Tax Employee Competence, and Taxpayer Satisfaction.

scholarly journals PENGARUH PEMAHAMAN PERATURAN PERPAJAKAN DAN MOTIVASI WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK PADA KPP PRATAMA PADANG SATU

2019 ◽  
Author(s):  
Serly Kurnia Illahi ◽  
Marlina
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Linear Regression Analysis ◽  
Tax Compliance ◽  
Multiple Linear Regression Analysis ◽  
T Test ◽  
Primary Data ◽  
Significance Level

ABSTRAKThis study aims to determine the understanding of tax regulations and motivation of taxpayers with tax compliance. The object of this research is the Padang Satu Primary Tax Office. The number of questionnaires in this study amounted to 92 questionnaires. The data from this study come from primary data obtained from the Padang Satu Primary Tax Office. Data analysis using multiple linear regression analysis. Based on the results of the study, not all positive variables are seen from the results of the t-test and the significance level is smaller than 0.05. for further research, it is expected to add research variables and the amount of data so that research is more accurate.Keyword:Understanding of Tax Regulations, Motivation of Taxpayers, Compliance of Taxpayers

scholarly journals PENGARUH PEMAHAMAN PERATURAN PERPAJAKAN, PERSEPSI TARIF PAJAK, DAN KEADILAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK

2019 ◽  
Vol 1 (1) ◽  
pp. 47-54
Author(s):  
Pipit Annisa Fitria ◽  
Edy Supriyono
Keyword(s):  
Regression Analysis ◽  
Linear Regression Analysis ◽  
Tax Compliance ◽  
Multiple Linear Regression Analysis ◽  
Tax Rates ◽  
Test Results ◽  
Tax Rate ◽  
Medium Enterprise ◽  
Tax Payers ◽  
Positive Effect

The purpose of this research is to find out the achievement factors of the tax compliance of Small and Medium Enterprise in Purbalingga Regency. The variables tested were the understanding of tax regulations, perceptions of tax rates, and tax justice. The population in this study were all tax payers for Small and Medium Micro Businesses in Purbalingga Regency. The samples produced in this study were 65 respondents. Selected respondents are Small and Medium Micro Businesses who already have an NPWP. The data were collected through questionnaires and analyzed using multiple linear regression analysis. Based on the t-test results show that the variable understanding of tax regulations has a positive effect on taxpayer compliance, the tax rate perception variable negatively affects taxpayer compliance, and the tax justice variable does not affect taxpayer compliance

scholarly journals Effect of tax knowledge, service quality, tax examination, and technology of compliance regional tax mandatory

2019 ◽  
Vol 6 (5) ◽  
pp. 175-183
Author(s):  
Ni Made Galih Masari ◽  
I Wayan Suartana
Keyword(s):  
Regression Analysis ◽  
Service Quality ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Monitoring Systems ◽  
Analysis Techniques ◽  
Knowledge Service ◽  
Positive Effect

This study aims to determine the effect of tax knowledge, service quality, tax examination, and technology on local taxpayer compliance. This study uses primary data that is based on respondents' answers to questionnaires distributed to 90 registered taxpayers at the Badung Regency Revenue Agency. The technique of determining the sample using purposive sampling. The population uses all hotel taxpayers, restaurants and entertainment taxpayers who have used online-based monitoring systems as many as 904 taxpayers and based on the criteria determined the number of samples is 90 taxpayers. Data analysis techniques were performed using multiple linear regression analysis techniques. The analysis shows that tax knowledge has a positive effect on compliance with local taxpayers. Quality of service has a positive effect on local taxpayer compliance. Tax examination has a positive effect on local taxpayer compliance. Technology has a positive effect on local taxpayer compliance.

scholarly journals Pengaruh Kesadaran Wajib Pajak, Pengetahuan Perpajakan, dan Sanksi Perpajakan Pada Kepatuhan Wajib Pajak UMKM

2020 ◽  
Vol 30 (6) ◽  
pp. 1458
Author(s):  
Efrie Surya Perdana ◽  
A.A.N.B Dwirandra
Keyword(s):  
Regression Analysis ◽  
Random Sampling ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Tax Compliance ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Stratified Random Sampling ◽  
Analysis Techniques

This study aims to determine the effect of awareness of taxpayers, tax knowledge and tax sanctions on UMKM taxpayer compliance registered at Tabanan Primary Tax Office. This research uses primary data and secondary data. Primary data were obtained from responses to a series of statements in the form of questionnaires to UMKM taxpayers registered at the Tabanan Primary Tax Office, while secondary data was in the form of data on the number of UMKM taxpayers registered at the Tabanan Primary Tax Office. The sample in this study was determined using the stratified random sampling method. After fulfilling the classical assumption test, the data are then analyzed using multiple linear regression analysis techniques. The results of this study indicate that taxpayer awareness, tax knowledge, and tax sanctions have a positive and significant effect on tax compliance of UMKM registered at the Tabanan Primary Tax Office. Keywords: Taxpayer Awareness; Taxation Knowledge; Tax sanctions; UMKM Taxpayer Compliance.

scholarly journals PENGARUH AKUNTABILITAS, TRANSPARANSI, DAN KUALITAS PELAYANAN TERHADAP MINAT MUZAKI MEMBAYAR ZAKAT

2020 ◽  
Vol 6 (9) ◽  
pp. 1756
Author(s):  
Nahdliatul Amalia ◽  
Tika Widiastuti
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Data Collection ◽  
Service Quality ◽  
Multiple Linear Regression ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Convenience Sampling

This study aims to determine the effect of accountability, transparency, and service quality on the interest of muzaki (study at zakat institutionsSurabaya). This study uses a quantitative approach with multiple linear regression analysis. The population in this study is all muzaki registered at zakat institutions in Surabaya. The sampling technique using convenience sampling. This study uses 6 (six) zakat institutions that have been selected by taking a sample of 120 muzaki. Primary data collection in this study used a questionnaire. Based on the results of the study show that accountability, transparency, and service qualitypartially have a positive and significant effect on the interest of muzaki to paying zakat. Accountability, transparency, and service qualitysimultaneously have a positive and significant effect on the interest of muzaki to paying zakat.Keywords: Accountability, Transparency, Service Quality, Interest, Zakat, Zakat Institution

Faktor-faktor yang Mempengaruhi Kepuasan Nasabah

2021 ◽  
Vol 23 (1) ◽  
pp. 53-62
Author(s):  
Oktaviana Vivi P ◽  
Tantri Widiastuti ◽  
Suhaji Suhaji
Keyword(s):  
Regression Analysis ◽  
Customer Satisfaction ◽  
Service Quality ◽  
Life Insurance ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Total Sample ◽  
Multiple Linear Regression Analysis ◽  
Analytical Tool ◽  
Primary Data

This study aimed to determine the effect of price and service quality on customer satisfaction at PT. Asuransi Sequis Life Semarang. The population used in this study were all policyholder customers or customers who had purchased Sequis Life insurance at Semarang Branch, while the total sample was 53 respondents. The sampling technique used in this study was purposive sampling. The data used were primary data obtained from the questionnaire, while the analytical tool used was multiple linear regression analysis. The results showed that price had a positive and significant effect on customer satisfaction, and service quality had a positive and significant effect on customer satisfaction.

Pengaruh Kepemimpinan dan Disiplin Kerja Terhadap Kinerja Karyawan: Studi Kasus PT Sucofindo Palembang Indonesia

MBIA ◽  
2019 ◽  
Vol 18 (1) ◽  
pp. 76-84
Author(s):  
Muhammad Idris ◽  
Dian Novita Sari
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Random Sampling ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Collection Method ◽  
Analysis Techniques ◽  
Analysis Technique

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.

PENGARUH KUALITAS PELAYANAN DAN WORD OF MOUTH TERHADAP KEPUTUSAN PEMBELIAN DI KAFE POTRET MEDAN

2019 ◽  
Vol 13 (2) ◽  
pp. 199
Author(s):  
Asrye Tutur Sinaga ◽  
Nurul Wardani
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Service Quality ◽  
Word Of Mouth ◽  
Hypothesis Test ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Quality Data ◽  
Purchasing Decisions ◽  
Study Hypothesis

AbstrakPenelitian ini bertujuan untuk mengetahui dan dapat menjelaskan pengaruh Kualitas Pelayanan dan Word Of Mouth terhadap Keputusan pembelian di Kafe Potret Medan. Populasi dalam penelitian ini adalah 700 orang ditentukan dari jumlah pengunjung Kafe Potret Medan dalam kurun waktu satu minggu, dan sampel yang digunakan berjumlah 88 pengunjung. Sedangkan tehnik pengumpulan data menggunakan angket (kuesioner) dan pengujiannya yaitu uji kualitas data dan uji asumsi klasik.Pengujian hipotesis menggunakan analisis regresi linier berganda, uji F, uji t, dan uji R2. Hipotesis penelitian dimensi Kualitas Pelayanan dan Word Of Mouth secara parsial terhadap Keputusan Pembelian diterima jika t hitung > t tabel dengan tingkat signifikan 0.05.Nilai t tabel dalam penelitian ini 1,662. Nilai t hitung variabel X1 sebesar 1,990 t hitung  > t tabel maka hipotesis diterima, nilai t hitung variabel X2 sebesar 2,628 t hitung > t tabel maka hipotesis diterima. Dari 2 variabel, variabel Word Of Mouth yang paling dominan mempengaruhi Keputusan Pembelian  sebesar 2,628. Kata Kunci : Kualitas Pelayanan, Word Of Mouth, Keputusan Pembelian AbstractThe purpose of this study is to identify and able to explain the influence of Service Quality and Word Of Mouth to Purchasing Decisions of Kafe Potret Medan. The population in this study were 700 people from visitors Kafe Potret Medan in one week, and the samples used were 88 visitors. While the techniques of data collection using the questionnaire and use the test of quality data and classical assumption. The hypothesis test uses multiple linear regression analysis, F test, R square and t test. The study hypothesis was partially of Service Quality and Word Of Mouth dimension to  Purchasing Decisions is acceptable if t hitung > t tabel with a significant level 0.05. The t tabel value in this study 1.662. The t hitung X1 is 1.990 that mean t hitung > t tabel then the hypothesis is accepted, t hitung X2 is 2.628 that mean t hitung > t tabel then the hypothesis is accepted. From 2 variables fascination that the most dominant variable for Purchasing Decisions is Word Of Mouth of 2.628. Keywords : Service Quality, Word Of Mouth, Purchasing Decisions

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TAX COMPLIANCE TERHADAP PENYAMPAIAN SPT TAHUNAN WAJIB PAJAK ORANG PRIBADI

2019 ◽  
Vol 3 (2) ◽  
pp. 19
Author(s):  
Mela Cyntia Sani ◽  
Khuznatul Zulfa Wafirotin ◽  
Ika Farida Ulfa
Keyword(s):  
Behavioral Control ◽  
Linear Regression Analysis ◽  
Tax Compliance ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Analysis Method ◽  
Online Systems ◽  
Tax Returns ◽  
Directorate General ◽  
The Government

Individual Taxpayers (WPOP) experience problems every year due to difficulties in filling out SPT. The Directorate General of Taxes issued a new policy in providing easy Notification Services (SPT) using online systems namely e-Filling and e-SPT. The policy taken by the government turned out that there were still many obstacles faced by the KPP Pratama Ponorogo Tax Office regarding ponorogo's lack of understanding related to filling out SPT manually or online using e-SPT and e-Felling. So that this certainly can make taxpayers object to the submission of Annual Tax Returns, especially in terms of calculating the tax payable which must be calculated on its own. Data collection is done by using primary data in the form of questionnaires. The samples processed in this study were 100 respondents who were distributed to individual taxpayers registered at KPP Pratama Ponorogo. Data analysis method uses validity test and reliability test, hypothesis testing using multiple linear regression analysis. The results of this study indicate that the awareness of taxpayers, taxpayer intentions, taxpayer attitudes, subjective norms, behavioral control and ease of tax return filling process affect Tax Compliance (tax compliance) submission of Annual Tax Returns. This is because taxpayers know, understand and implement taxation provisions correctly and voluntarily so as to increase taxpayer compliance in fulfilling their obligations and are willing to report taxes with their own awareness.

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