scholarly journals PENGARUH DISKRIMINASI DAN PEMERIKSAAN PAJAK TERHADAP PERSEPSI WAJIB PAJAK ORANG PRIBADI MENGENAI PENGGELAPAN PAJAK DI KOTA BITUNG (Studi Kasus Pada WPOP yang ditemui di KPP Pratama Bitung)

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Prielly Natasya Kartini Widjaja ◽  
Linda Lambey ◽  
Stanley Kho Walandouw
Keyword(s):  
Tax Evasion ◽  
Sampling Method ◽  
Regression Method ◽  
Linear Regression Method ◽  
Multiple Linear Regression Method ◽  
Tax Laws ◽  
Tax Audit ◽  
Convenience Sampling ◽  
Spss Software ◽  
Tax Payers

Tax is the highest revenue of the country that. Therefore, government continues to increase the source of revenue derived from taxes. However, in reality there are many taxpayers who do not obey tax laws by evading their taxes. Tax Evasion is a taxpayer's act who always tries to minimize the tax payable by violating the provisions of tax laws. The purpose of this research is to find out the effect of tax discrimination and tax audit of tax evasion. Data were collected by questionnaires. Questionnaires were filled up by 100 tax payers in KPP Pratama Bitung. Technique sampling is non probability sampling with convenience sampling or accidental sampling method. This research used multiple linear regression method and SPSS software version 21.0 was utilized. The result shows tax discrimination has no effect on tax evasion and tax audit influence on tax evasion.Keywords: discrimination, tax audit, tax evasion.

scholarly journals Pengaruh Latar Belakang Pendidikan, Lama Usaha, Dan Pemahaman Pengusaha Umkm Di Kota Bali Terhadap Tingkat Kepatuhan Pemenuhan Kewajiban Perpajakan

2021 ◽  
Vol 2 (2) ◽  
pp. 82-91
Author(s):  
Kadek Boby Reza Arya Dana
Keyword(s):  
Quantitative Research ◽  
Sampling Method ◽  
Educational Background ◽  
Linear Regression Method ◽  
Background Variable ◽  
Quantitative Research Methods ◽  
Multiple Linear Regression Method ◽  
Convenience Sampling ◽  
Spss Software ◽  
The City

This study aims to analyze the effect of educational background, length of business, and understanding of MSME entrepreneurs on compliance with tax obligations. The subjects in this study were entrepreneurs who were involved in the UMKM business sector in the city of Bali. The number of samples used in this study were 78 respondents. The sampling method used in this study is by using convenience sampling, and the writing technique is done by using quantitative research methods. The data obtained by the researcher were then processed by multiple linear regression method using SPSS software. The results of the above research indicate that the educational background variable does not significantly influence the fulfillment of tax obligations. While the variables of length of business and understanding of MSME entrepreneurs have a significant effect on the fulfillment of tax obligations.

scholarly journals Apa yang mempengaruhi tindakan penggelapan pajak?: Studi pada Organisasi Perangkat Daerah Kabupaten Bantul

2020 ◽  
Vol 2 (2) ◽  
pp. 95-105
Author(s):  
Tegar Gigih Pratama ◽  
Lulu Amalia Nusron
Keyword(s):  
Tax Evasion ◽  
Sampling Method ◽  
Sampling Technique ◽  
Regression Method ◽  
Assessment System ◽  
Linear Regression Method ◽  
Tax Rates ◽  
Self Assessment ◽  
Multiple Linear Regression Method ◽  
Analysis Technique

This study aims to determine the effect of understanding of taxation, self assessment system, tax rates, and justice on tax evasion in OPD Bantul Regency. The population of this research is the employees in OPD Bantul Regency who have NPWP. Samples taken were 108 respondents. The sampling technique uses purposive sampling method. The data analysis technique used is the multiple linear regression method and testing using SPSS 23. The results of this study indicate that understanding taxation and justice affects tax evasion. Meanwhile, the self assessment system and tax rates have no effect on tax evasion.  

ANALISIS PENGARUH AGENCY COST TERHADAP DIVIDEND PAYOUT RATIO (Pada Perusahaan Manufaktur di Bursa Efek Indonesia Tahun 2010-2011)

2013 ◽  
Author(s):  
Raudhatul Hidayah
Keyword(s):  
Firm Size ◽  
Sampling Method ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Agency Cost ◽  
Regression Method ◽  
Linear Regression Method ◽  
Dividend Payout ◽  
Multiple Linear Regression Method

The main purpose of the research was to know partially the influence of institutional ownership, collateralizable assets, debt to total assets and firm size on dividend payout ratio in firms that listed at Indonesia Stock Exchange of 2010–2011 period. The other purpose is to know simultaneously the influence of institutional ownership, collateralizable assets, debt to total assets and firm size on dividend payout ratio in firms that listed at Indonesia Stock Exchange of 2010–2011 period. The population of this research was all the firms that listed at Indonesia Stock Exchange of 2010-2011 period namely, 136 in number. The sample, 27 firms, was taken by the use of purposive sampling method. The technique of data collection used was documentation.  The data analysis made use of multiple linear regression method. The results showed that partially institutional ownership had a positive and significant effect to dividend policy. Collateralizable assets, debt to total assets and firm size partially was not significant to dividend policy. Simultaneously institutional ownership, collateralizable assets, debt to total assets and firm size had a positive and significant effect to dividend payout ratio.

ANALISIS PENGARUH AGENCY COST TERHADAP DIVIDEND PAYOUT RATIO (Pada Perusahaan Manufaktur di Bursa Efek Indonesia Tabun 2010-2011)

2013 ◽  
Author(s):  
Raudhatul Hidayah
Keyword(s):  
Firm Size ◽  
Sampling Method ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Agency Cost ◽  
Regression Method ◽  
Linear Regression Method ◽  
Dividend Payout ◽  
Multiple Linear Regression Method

The main purpose of the research was to know partially the influence of institutional ownership, collateralizable assets, debt to total assets and firm size on dividend payout ratio in firms that listed at Indonesia Stock Exchange of 2010-2011 period. The other purpose is to know simultaneously the influence of institutional ownership, collateralizable assets, debt to total assets and firm size on dividend payout ratio in firms that listed at Indonesia Stock Exchange of 2010-2011 period. The population of this research was all the firms that listed at Indonesia Stock Exchange of 2010-2011 period namely, 136 in number. The sample, 27 firms, was taken by the use of purposive sampling method. The technique of data collection used was documentation. The data analysis made use of multiple linear regression method. The results showed that partially institutional ownership had a positive and significant effect to dividend policy. Collateralizable assets, debt to total assets and firm size partially was not significant to dividend policy. Simultaneously institutional ownership, collateralizable assets, debt to total assets and firm size had a positive and significant effect to dividend payout ratio.

scholarly journals PENGARUH PENGUNGKAPAN ISLAMIC SOCIAL REPORTING, PROFITABILITAS, DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN

2020 ◽  
Vol 3 (1) ◽  
pp. 69-84
Author(s):  
Ahadiah Agustina
Keyword(s):  
Firm Value ◽  
Sampling Method ◽  
Financial Institution ◽  
Regression Method ◽  
Social Reporting ◽  
Linear Regression Method ◽  
Return On Assets ◽  
Current Ratio ◽  
Multiple Linear Regression Method

Islamic social reporting is a social reporting that involves not only a holistic expectation of society regarding the role of the companies in the community but also a spiritual perspective. This study examines the influences of Islamic social reporting, profitability (which representated by return on assets), and liquidity (which representated by current ratio) to firm value. To measure the extent of Islamic social reporting, the researcher used a checklist that had been specified by AAOIFI (Accounting and Auditing Organization For Islamic Financial Institution) and developed by previous researchers. This study used purposive sampling method from companies listed in Jakarta Islamic Index (JII) during 2016-2019. There are 16 companies which fulfill the criteria as the research samples. The samples data in this study analyzed using multiple linear regression method. The result indicated that Islamic social reporting, profitability (which representated by return on assets), and liquidity (which representated by current ratio) have positif and siginificant effect simultaneously to firm value. While partially, Islamic social reporting has positive but not significant effect to firm value, profitability (which representated by return on assets) has positive and significant effect to firm value, and liquidity (which representated by current ratio) has positive and significant effect to firm value, these are because the good level of corporate profitability and liquidity reflect good financial performance, so that investor perceptions will increase and ultimately will also increase the firm value.

scholarly journals Predict the amount of Cu using the four Ca, Al, P, S Elements by Multiple Linear Regression Method

2021 ◽  
Vol 9 (9) ◽  
pp. 1088-1092
Author(s):  
Hamed Nazerian
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Regression Method ◽  
Multivariate Linear Regression ◽  
Linear Regression Method ◽  
Multiple Linear Regression Method ◽  
Spss Software ◽  
Exploration Area ◽  
The Relationship ◽  
South Khorasan

Abstract: The study area is located in Sarbisheh city in South Khorasan province, Iran. Copper estimation was performed by multivariate linear regression method to facilitate the use of previous analyses to predict this element in other areas, reduce costs and also reduce the number of samples. For this purpose, by obtaining a basic formula from estimating the amount of Cu with one of the promising points samples, the amount of copper in other parts of the exploration area was investigated. Several analyses were taken from the exploratory area after calculations to validate the regression. The regression results of new and old data were compared and estimation acceptable. These calculations were performed by SPSS software, according to the four elements Ca, Al, P, S, the results obtained and the relationship presented has acceptable validity. Keywords: Multivariate linear regression, Cu estimation, SPSS, Iran.

scholarly journals Pengaruh Karakteristik Perusahaan, Kinerja Keuangan, Dan Corporate Governance Terhadap Sustainability Rreporting

2021 ◽  
Vol 1 ◽  
pp. 281-295
Author(s):  
Bakti Maulana Ikhsan ◽  
Rita Wijayanti
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sustainability Reporting ◽  
Regression Method ◽  
Linear Regression Method ◽  
Performance Variables ◽  
Multiple Linear Regression Method

This study aims to analyze and examine the effect of fim’s characteristics, financial performance, and corporate governance on sustainability reporting. The research method uses a quantitative approach. The population in this study are State-Owned Enterprises (BUMN) listed on the Indonesia Stock Exchange (IDX) for the 2014-2019 period. This study uses purposive sampling method and obtained 13 state-owned companies with 78 research samples for six years of observation. The data were tested using multiple linear regression method. The results of this study indicate that the variables of firm’s characteristics proxied by leverage, and corporate governance as proxied by independent commissioners and directors have a significant effect on sustainability reporting. While the variables of firm’s characteristics which are proxied by firm size and liquidity, financial performance variables which are proxied by profitability, and corporate governance variables which are proxied by institutional share ownership, and the audit committee have no significant effect on sustainability reporting. The results of this study can be used for decision making of various parties.

scholarly journals PENGARUH KUALITAS PELAYANAN SDM BANK SYARIAH TERHADAP KEPUASAN NASABAH: STUDI PADA BPRS BERKAH RAMADHAN

ETIKONOMI ◽  
2013 ◽  
Vol 12 (1) ◽  
Author(s):  
Hermanto Hermanto
Keyword(s):  
Customer Satisfaction ◽  
Human Resources ◽  
Sampling Method ◽  
Sampling Technique ◽  
Regression Method ◽  
Linear Regression Method ◽  
Islamic Banks ◽  
Multiple Linear Regression Method ◽  
Analysis Technique

The purpose of this study was to observe the effect of the quality of human resource services of Islamic banks on customer satisfaction. The analysis technique used in this study is the multiple linear regression method. Data collection in this study combines the questionnaires and interviews. The sampling technique used in this study is accidental sampling method. The results show that there is a quality of the human resources of Islamic banks have an influence on the level of customer satisfaction either partially or simultaneously. While partially, only guarantees only variable that has a significant effect. This shows that it is necessary to improve the quality of service in the SRB Blessings of Ramadan in improving customer satisfactionDOI: 10.15408/etk.v12i1.1907

scholarly journals PENGARUH ABSENTEEISM DAN JOB ATTITUDE TERHADAP KINERJA KARYAWAN PADA PERUSAHAAN LEASING DI KOTA PADANG

BISMA ◽  
2019 ◽  
Vol 13 (3) ◽  
pp. 139
Author(s):  
Hendra Lukito ◽  
M Kurnia Utama
Keyword(s):  
Job Satisfaction ◽  
Organizational Commitment ◽  
Sampling Method ◽  
Employee Performance ◽  
Research Data ◽  
Regression Method ◽  
Linear Regression Method ◽  
Multiple Linear Regression Method ◽  
West Sumatra ◽  
Job Attitude

This study aims to examine and analyze the effect of absenteeism and job attitude on employee performance in leasing companies in Padang City, West Sumatra Province. Absenteeism defined as the absenteeism of employees from their work responsibility. Job attitude can be measured through job satisfaction and organizational commitment. The population was all employees who work at one of the leasing companies located in Padang.  The sampling method used was saturated sampling (census). Research data was collected by distributing questionnaires to a total of 43 respondents. Data processing and analysis were performed using a multiple linear regression method run by SPSS version 22.0. The results of the study indicated that absenteeism has no significant effect on employee performance. Job satisfaction, as part of job attitude, had a significant effect on employee performance, while organizational commitment did not significantly affect performance.

scholarly journals ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN PAJAK (Studi Empirik di Kantor Pelayanan Pajak Pratama Surakarta)

2017 ◽  
Vol 2 (2) ◽  
pp. 163-175
Author(s):  
Yuli Tri Cahyono
Keyword(s):  
Service Quality ◽  
Tax Evasion ◽  
Tax Compliance ◽  
Total Sample ◽  
Assessment System ◽  
Analysis Method ◽  
Self Assessment ◽  
Tax Laws ◽  
Convenience Sampling ◽  
Tax Payers

This research is aimed to examine and analyze the influence of tax evasion, tax compliance by tax payer, self assessment system, awareness of tax payer, the comprehension on tax laws, and perceptions of service quality towards the level of tax income. The total sample of this research were 95 individual tax payers. The technique to collect sample in this research is convenience sampling. The data analysis method is multiple linear regression. The results of this research shows that the variable of perceptions of service quality give the influence towards the tax income, meanwhile the variable of tax evasion, tax compliance by tax payer, self assessment system, awareness of tax payer, the comprehension on tax laws are not influence towards the tax income. Keywords: tax evasion, self assessment system, perceptions of service quality, the level of tax income 

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