scholarly journals Pengaruh kepemilikan NPWP terhadap kepatuhan wajib pajak pada Kantor Pelayanan Pajak Pratama Manado

2019 ◽  
Vol 1 (2) ◽  
pp. 57
Author(s):  
Aditya Dama ◽  
David Paul Elia Saerang ◽  
Hendrik Gamaliel
Keyword(s):  
Income Tax ◽  
Regression Coefficient ◽  
Linear Regression Analysis ◽  
Tax Compliance ◽  
Tax Revenue ◽  
Analysis Tool ◽  
Simple Linear Regression ◽  
Statistical Analysis Tool ◽  
Tax Audit ◽  
The City

Income tax can be used for various functions of determining policies related to income. Taxpayer compliance is strongly influenced by the ownership of a country's NPWP because if a Taxpayer is not compliant it will cause reduced tax revenue. The object of this research is the Income Taxpayer which is limited to the Corporate Income Taxpayer in the city of Manado. The purpose of this study is to determine whether NPWP ownership has an effect on tax compliance at the Manado Primary Tax Service Office. In conducting this research a statistical analysis tool is used that is simple linear regression analysis and is strengthened by testing the hypothesis that is the t test. The results showed the regression model obtained was Y = 10.895 + 0.299 X. The constant a of 10.895 gives the sense that if the Income Tax Audit is perceived to be constant or equal to zero (0), then the magnitude of Taxpayer Compliance is 10.895 units. Furthermore, the value of b which is a regression coefficient of variable X (NPWP ownership) of 0.299 means that if NPWP ownership has increased by one (1) unit, then the amount of income tax increase has increased or increased by 0.299 units assuming the other variables are fixed or constant. Taxpayers compliance (Y) got contribution from NPWP (X) ownership factor of 6.6%, while the rest was explained by other variables not included in this study. Thus it is known that NPWP ownership has no significant effect on increasing taxpayer compliance.

scholarly journals ANALISIS PENGARUH PENAGIHAN PAJAK DENGAN SURAT PAKSA TERHADAP PENERIMAAN PAJAK DI KANTOR PELAYANAN PAJAK PRATAMA ARGAMAKMUR PROVINSI BENGKULU

2017 ◽  
Vol 5 (2) ◽  
Author(s):  
Adhitya Yuspitara ◽  
Karona Cahya Susena ◽  
Herlin
Keyword(s):  
Linear Regression ◽  
Income Tax ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Coefficient Of Determination ◽  
Tax Revenue ◽  
Simple Linear Regression ◽  
Simple Correlation ◽  
Tax Collection ◽  
Made In

Adhitya Yuspitara, Karona Cahya Susena, Herlin; The purpose of this study is to provide an overview of tax collection actions with a forced letter made in the tax office Pratama Argamakmur, Knowing the effect of tax collection by a forced letter in the tax service office pramama argamakmur in order to increase tax revenue in KPP Prtama Argamakmur in particular corporate income tax.  Data collection method used is secondary data in the form of documentation. The method of analysis used is simple linear regression analysis and hypothesis testing with t test. Based on the results of research and data analysis on the effect of tax collection with a letter of force against tax revenue in the tax office Pratama Argamakmur can draw the conclusion of the results of simple correlation analysis, simple linear regression value Y=7.105.100,391+977.683,917X r value = 0,803 The coefficient of determination = 0.645 and the value of t arithmetic greater than t table is 5,714>1.725 it indicates that Ho is rejected and Ha received which means that there is influence of tax collection with the letter of force against the tax revenue.Key Words:  Tax collection and Tax Receipts

scholarly journals ANALISIS KEPATUHAN WAJIB PAJAK HOTEL BERDASARKAN PEMERIKSAAN PAJAK, SANKSI PERPAJAKAN, KONDISI KEUANGAN DAN PREFERENSI RESIKO PADA HOTEL-HOTEL YANG TERDAFTAR DI BAPPENDA KABUPATEN BOGOR

2017 ◽  
Vol 3 (2) ◽  
pp. 11
Author(s):  
Ade Budi Setiawan ◽  
Siti Meliana
Keyword(s):  
Regression Analysis ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Tax Compliance ◽  
Risk Preference ◽  
Multiple Linear Regression Analysis ◽  
Positive Influence ◽  
Tax Revenue ◽  
Financial Condition ◽  
Tax Audit

This research was aims to determine the influence of tax audit, tax penalties, financial condition and risk preference on tax compliance in paying taxes hotels at BAPPEDA (Revenue Service), Bogor. The population in this study are all registered taxpayer hotels in BAPPEDA (Revenue Service), Bogor .The sampling method used in this research is purposive sampling with criteria are accounting staff and tax professional of tax compliance in taxpayers hotels, who can’t reach tax revenue targets during 2014-2015. The datas in this study was obtained by distributing questionnaires to 52 respondents on tax compliance in taxpayer hotels in Bogor City. This study was tested by using multiple linear regression analysis with SPSS 20.00 for windows. Based on the analysis result, it can be concluded that tax audit, tax penalties and financial condition had positive influence on tax compliance in taxpayer hotels at BAPPENDA (Revenue Service), Bogor. While risk preference, hasn’t influence on tax compliance in taxpayer hotels at BAPPENDA (Revenue Service), Bogor.Keyword : Tax Audit, Tax Penalties, Financial Condition, Risk Preference, Tax Compliance, Hotels Taxpayer

scholarly journals DAMPAK PEMAHAMAN WAJIB PAJAK ATAS PP NOMOR 46 TAHUN 2013 TERHADAP PENERIMAAN PAJAK PENGHASILAN PASAL 21 PADA KPP PRATAMA KOTAMOBAGU

2015 ◽  
Vol 4 (1) ◽  
pp. 163
Author(s):  
Speny Ria Manengkey ◽  
Sifrid Pangemanan ◽  
Winston Pontoh
Keyword(s):  
Linear Regression ◽  
Income Tax ◽  
Government Regulation ◽  
Linear Regression Analysis ◽  
Tax Revenue ◽  
Simple Linear Regression ◽  
Regression Test ◽  
Result Show ◽  
The Government ◽  
Test Result

Tax is a matter that must be well understood by everyone. Because tax hold an important role in the economy of a country. State revenues from taxation were very helpful all existing development. This research is do in KPP Pratama Kotamobagu and on taxpayer in the region Amurang. The variables used in this study were twu variables, namely understanding the taxpayer on the Government Regulation No. 46 of 2013 (X) and income tax revenue article 21 (Y). Data collection method used in this study were questionnaires and interviews. Technical analysis of data using simple linear regression analysis. From simple linear regression test result show that understanding the taxprayer on Government Regulation No. 46 of 2013 had a considerable influence on the acceptance of income tax on KPP Pratama Kotamobagu.

scholarly journals PENGARUH PENERBITAN SURAT PAKSA DAN SURAT PERINTAH PENYITAAN TERHADAP PENERIMAAN PPH PASAL 25 WAJIB PAJAK ORANG PRIBADI

2018 ◽  
Vol 1 (1) ◽  
Author(s):  
Arslinda Dwi Pratiwi ◽  
Setu Setyawan
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Income Tax ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Tax Revenue ◽  
Analysis Techniques ◽  
Tax Assessment ◽  
Tax Audit

Tax receipts are one source of income that has a major impact on the prosperity and welfare of the community.  In 2016, 81.75% of the country's revenues come from taxes. There is a decrease in the amount of income tax article 25 WP-OP, in 2016 amounted to 36.12% led to reduced tax revenue. One of the things that most influence the income tax is the tax audit that generates tax assessment letters and tax collection. This study purpose to examine the effect of Issuance of forced letter and confiscation warrant on Income Tax Article 25 WP-OP. in this research is KPP Pratama Gresik Utara in 2015-2017. In this study, the sample amounted to 35 by using multiple linear regression analysis techniques. The results showed that simultaneous issuance of forced letter and confiscation warrant have a significant effect on Income Tax Article 25 WP-OP

PENGARUH PENAMBAHAN JUMLAH WAJIB PAJAK, PEMERIKSAAN PAJAK, PENAGIHAN PAJAK, DAN KEPATUHAN WAJIB PAJAK TERHADAP PENERIMAAN PAJAK

2019 ◽  
Vol 8 (02) ◽  
pp. 155
Author(s):  
Waluyo .
Keyword(s):  
Regression Analysis ◽  
Annual Report ◽  
Linear Regression Analysis ◽  
Tax Compliance ◽  
Multiple Linear Regression Analysis ◽  
Tax Revenue ◽  
Analysis Model ◽  
Tax Collection ◽  
Tax Assessment ◽  
Tax Audit

The purpose of this research is to examine the effect of addition of Taxpayer Number, Tax Audit, Tax Billing and Taxpayer Compliance toward tax revenue in simultaneously and partially. This research is done by using a multiple linear regression analysis model. The object of this research are tax office Tigaraksa for the period of 2009-2012. Data are collected from annual report of Tax Office Tigaraksa for the period of 2009-2012, consist of the number of additionaltaxpayer, number ofeffectivetax payers, the realization oftax assessments , the amount oftax arrears,number ofactual disbursement oftax arrears,tax revenue target,tax revenue, andthe reportednumber oftax returnsThe results of this research are (1) increasing the number of taxpayers effect on tax revenue, (2) tax audit effect on tax revenue, (3) tax collection has no effect on tax revenue, (4) tax compliance effect on tax revenue, (5) the addition of the taxpayer, tax audits, tax collection and tax compliance simultaneously affect the tax revenue.Keywords : Addition Taxpayer Number, Tax Audit, Tax Assessment,Tax Compliance, Tax Revenue 

scholarly journals Analysis of Effectiveness and Contribution of Advertisement Tax Collection on Original Regional Income

2020 ◽  
Vol 4 (3) ◽  
pp. 338-346
Author(s):  
Ayi Astuti
Keyword(s):  
Linear Regression Analysis ◽  
Correlation Coefficients ◽  
Secondary Data ◽  
Coefficient Of Determination ◽  
Tax Revenue ◽  
Simple Linear Regression ◽  
Tax Collection ◽  
Local Revenue ◽  
The City ◽  
Test Correlation

Advertisement tax is one of the potential regional revenues and can be collected efficiently, effectively and economically. Efforts to increase PAD can be done by increasing the effectiveness of local tax revenue from PAD sources especially advertisement tax. This research of advertisement tax collection on PAD in Bandung City and to determine the contribution of the realization of advertisement tax revenue in an effort to increase the original income of the city of Bandung in 2013 and 2017. This research is a descriptive verification study with a quantitative approach. The data used are secondary data by type and time series during the period of 2013 to 2017. Data analysis was performed through correlation coefficients, simple linear regression analysis, coefficient of determination analysis and hypothesis testing (t test). Correlation coefficient analysis results show that the analysis of the effectiveness and contribution of advertisement tax has a significant effect on the Original Local Revenue at the Bandung City Tax Service.

scholarly journals PENGARUH KEPATUHAN WAJIB PAJAK DAN PENAGIHAN PAJAK TERHADAP PENERIMAAN PPH PASAL 25/29 WAJIB PAJAK BADAN PADA KPP PRATAMA BATANG

MAKSIMUM ◽  
2016 ◽  
Vol 3 (1) ◽  
pp. 1
Author(s):  
Imas Septiyani Hanifah ◽  
R. Ery Wibowo Agung S
Keyword(s):  
Income Tax ◽  
Regression Models ◽  
Linear Regression Analysis ◽  
Tax Compliance ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Tax Revenue ◽  
Units Of Analysis ◽  
Analysis Technique ◽  
Income Tax Revenue

One of the things that influence the most of the acceptance of income tax article 25/29corporate taxpayers is the level of tax compliance, especially in BatangPratama Tax Office. The large amount of income tax revenue of article 25/29 corporate taxpayers nothing to do with the level of tax compliance, ie whether or not the obedient corporate taxpayers in paying taxes. The purpose of this study was to determine the effect of tax compliance and tax collection on income tax receipts article 25/29 corporate taxpayers in the BatangPratamaTax Office period 2008-2012. The survey was conducted at the BatangPratamaTax Office and units of analysis are secondary data from reports of receipts of income tax article 25/29 corporate taxpayers the period 2008-2012. Regression models were used in compliance with the classical assumption test. The data analysis technique used is the technique of multiple linear regression analysis using SPSS version 16.0 The results showed that in the period of 5 (five) years ie 2008 to 2012, the amount of income tax revenue of article 25/29 corporate taxpayers in the BatangPratama Tax Office continued to increase from year to year, tax compliance and collection tax simultaneously and partially significant effect on income tax receipts article 25/29 taxpayers on BatangPratamaTax Office period 2008-2012. Keywords: Taxpayer Compliance, Tax Billing, Tax Receipts Article 25/29, the Taxpayer.

scholarly journals THE EFFECT OF ADDITION OF TAXPAYERS NUMBER, TAX AUDIT, TAX BILLING, AND TAXPAYERS COMPLIANCE TOWARD TAX REVENUE

2018 ◽  
Vol 1 (1) ◽  
Author(s):  
Waluyo Waluyo
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Annual Report ◽  
Linear Regression Analysis ◽  
Tax Compliance ◽  
Multiple Linear Regression Analysis ◽  
Tax Revenue ◽  
Analysis Model ◽  
Tax Audit

The purpose of this research is to examine the effect of addition of Taxpayer Number, Tax Audit, Tax Billing and Taxpayer Compliance toward tax revenue in simultaneously and partially. This research is done by using a multiple linear regression analysis model. The object of this research are tax office Tigaraksa for the period of 2009-2012. Data are collected from annual report of Tax Office Tigaraksa for the period of 2009-2012, consist of the number of additionaltaxpayer, number ofeffectivetax payers, the realization oftax assessments, the amount oftax arrears,number ofactual disbursement oftax arrears,tax revenue target,tax revenue, andthe reportednumber oftax returns. The results of this research are (1) increasing the number of taxpayers effect on tax revenue, (2) tax audit effect on tax revenue, (3) tax billing has no effect on tax revenue, (4) tax compliance effect on tax revenue, (5) the addition of the taxpayer, tax audits, tax billing and tax compliance simultaneously affect the tax revenue.

scholarly journals Pengaruh Kesadaran Membayar Pajak, Persepsi Wajib Pajak Dalam Pelaksanaan Sanksi Denda, SPPT, dan Pemeriksaan Pajak Terhadap Keberhasilan Penerimaan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan di Kecamatan Wanasari Kabupaten

2018 ◽  
Vol 10 (2) ◽  
pp. 218-231
Author(s):  
Ibnu Muttaqin
Keyword(s):  
Income Tax ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Tax Revenue ◽  
Test Results ◽  
Taxable Income ◽  
Urban Buildings ◽  
Rural And Urban ◽  
Tax Audit ◽  
Tax Payers

Ibnu Muttaqin 4314500030 Influence of awareness of paying taxes, perception of tax payers in the implementation of financial penalties, SPPT (Tax Payable Notification) and tax audit of the success of land tax revenues and rural and urban buildings in Wanasari District, Brebes Regency. Faculty of Economics and Business, Pancasakti University Tegal 2018. The purpose of this study is to find out whether awareness of paying taxes, the perception of tax payers in the implementation of financial penalties, SPPT (Taxable Income Tax Notification) and tax audit affect both simultaneously and partially on the success of land tax revenue and rural and urban buildings in Wanasari District, Brebes Regency. Population in this research is tax payer of earth and rural and urban building in District Wanasari Brebes Regency in year 2017 as many as 62,065. The sample is calculated using the Slovin formula, so that it gets a sample of 100 respondents. Data collection method uses a questionnaire. The analysis used is multiple linear regression analysis. The test results show that 1) Awareness of paying taxes, tax payer perception in the implementation   of   financial   penalties,   SPPT   (Tax   Notification   Letters)   and   tax   inspection simultaneously affect the success of tax revenue earth and rural and urban buildings in District Wanasari Brebes. 2) Awareness of paying taxes affect the success of tax revenue earth and rural and urban buildings in District Wanasari Brebes District. 3) Tax payer's perception in the implementation of financial penalties, SPPT (Tax Notification Letters) and tax audit have no effect on the success of tax revenue of earth and rural and urban building in Wanasari Sub-district of Brebes Regency.

scholarly journals The effect of promotion on sales at PT. 3M Indonesia Surabaya Branch

2019 ◽  
Vol 2 (2) ◽  
pp. 198-209
Author(s):  
Akhmad Nasir ◽  
Damarsari Ratnasahara Elisabeth ◽  
Joko Suyono ◽  
Rurit Irma Ifadah
Keyword(s):  
Correlation Coefficient ◽  
Regression Coefficient ◽  
Linear Regression Analysis ◽  
Analysis Tool ◽  
Simple Linear Regression ◽  
Independent Variables ◽  
Simultaneous Test ◽  
Analysis Technique ◽  
Data Analysis Tool ◽  
Simple Regression

The purpose of this study is to determine the effect of promotion on sales at PT. 3M Indonesia Surabaya Branch. The sample used in this study amounted to 30 consumers. The analysis technique used is simple linear regression analysis and simple determination. In order to test the effect of partial and simultaneous of these independent variables, the researcher conducted a partial test (t test) and simultaneous test (F test). The variables used are  sales (Y) and promotion (X) and data analysis tool using simple regression formula, correlation coefficient and determination. The results of the study show that the regression equation is Y = 17,020 + 0,320 (x) with  Y value of 17,020 which means that if the promotion (X) value is 0, then sales (Y) is 17,020. And the promotion variable regression coefficient (X) is 0.320. This means that if promotion (X) increases by 1 unit, then an increase in sales (Y) will increase by 0.320. Based on the results of the correlation coefficient test shows a positive value, meaning that Ho is rejected and Ha is accepted, it can be concluded that there is a significant effect between promotion and sales at PT. 3 M Indonesia Surabaya Branch.

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