scholarly journals PENGARUH SANKSI, MOTIVASI DAN TINGKAT PENDIDIKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (STUDI KASUS KPP PRATAMA MANADO)

2015 ◽  
Vol 4 (1) ◽  
pp. 1
Author(s):  
Evalin Yuanita Tologana
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Tax Compliance ◽  
Education Level ◽  
Level Of Education ◽  
Normality Test ◽  
Positive Effect

This study aim to determine the effect of sanctions, motivation and level of education on tax compliance. Population in this study is the taxpayer listed in KPP Pratama Manado. Samples used were 100 taxpayer who are determine using a formula slovin. Data were analyzed using multiple linear regression followed by normality test, multicolinearity test, heterocedasticity test and autocorrelation test. The result showed the tax motivation sanctions and positive effect on tax compliance while education level had no effect on tax compliance.

scholarly journals Religiusitas, Kepercayaan pada Aparat, Tingkat Pendidikan, Pengetahuan Perpajakan dan Kepatuhan Wajib Pajak

2021 ◽  
Vol 31 (1) ◽  
pp. 77
Author(s):  
Priscilla Octavianny ◽  
Makaryanawati Makaryanawati ◽  
Ferby Mutia Edwy
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Data Collection ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Tax Compliance ◽  
Education Level ◽  
Data Analysis Technique ◽  
Analysis Technique ◽  
Positive Effect

The purpose of this study is to determine the effect of religiosity, trust in the apparatus, education level and tax knowledge on Non-Employee Individual Taxpayer compliance. This research was conducted at KPP Pratama, South Malang. The number of samples in this study were 100 respondents with a sampling method using accidental sampling method. Data collection is done through questionnaires. The   data analysis technique used in this research is multiple linear regression. Based on the results of the analysis it can be seen that religiosity, trust in the apparatus, education level and tax knowledge have a positive effect on tax compliance. Keywords: Tax Compliance; Religiosity, Trust in The Apparatus; Education Level; Tax Knowledge.

scholarly journals PENGARUH GAYA KEPEMIMPINAN, KEBIJAKAN DESENTRALISASI, DAN DISIPLIN KERJA, TERHADAP KINERJA MANAJERIAL PADA SKPD DI KABUPATEN LOMBOK TIMUR TAHUN 2018

2018 ◽  
Vol 7 (2) ◽  
pp. 129
Author(s):  
H. L. Ahmad Mudhani
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Leadership Style ◽  
Managerial Performance ◽  
Partial Regression Coefficient ◽  
Normality Test ◽  
Analysis Technique ◽  
Decentralization Policy ◽  
Saturated Sample ◽  
Positive Effect

In this study aims to determine whether there is an influence between leadership style, work discipline and decentralization policy on managerial performance in regional work units (SKPD) in East Lombok. Using the Saturated Sample method, 30 SKPD were taken. The analysis technique used is multiple linear regression, performs the classic assumption test (prerequisite) which includes normality test, autocorrelation test, heteroscedasticity test and multicollinearity test. After that also hypothesis testing using t-statistics to test the partial regression coefficient, and F-statistics to test the effect together with the level of 5% (0.05).Based on normality test, autocorrelation test, multicollinearity test and heteroscedasticity test, all independent variables are free from disturbances and no variables deviate from the classical assumptions (Prerequisites). This shows that the available data fulfills the requirements to use multiple linear regression equation models. From the results of the analysis show that leadership style has a positive effect on managerial performance, decentralization policy has no effect on managerial performance, and work discipline has a positive effect on managerial performance.Keywords : leadership style, work discipline, decentralization policy and managerial performance

scholarly journals PENGARUH KEMUDAHAN DAN PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK PENGHASILAN ORANG PRIBADI ( Studi di Kantor Pelayanan Pajak Pratama Bantul )

2016 ◽  
Vol 2 (1) ◽  
Author(s):  
Dwi Woro Setiyoningrum
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Income Tax ◽  
Statistical Tests ◽  
Tax Compliance ◽  
Sampling Technique ◽  
Primary Data ◽  
Independent Variables ◽  
Positive Effect

This study discusses the influence of convenience and service to the taxpayer compliance in paying income tax. This study was performed at the Tax Office Primary Bantul. The purpose of this research is to determine whether the facilities and services affect taxpayer compliance and what efforts Bantul Pratama Tax Office in improving tax compliance. This study is built with two hypotheses, namely: (1) ease in the rocessoftaxation, (2) positive effect Compliance Services The type of data in this study is primary data, with sampling at Bantul Pratama Tax Office using incidental sampling technique. Questionnaires were used as a sample of 100 and only return 90. This research is kualtitatif, and testing using multiple linear regression statistical tests. The results of this study indicate that two simultaneous independent variables significantly influence adherence. Partially shown that convenience has a positive and significant effect on adherence. While the service has a positive effect but not significant effect on compliance. Keywords : Taxpayer Compliance, Convenience in Paying tax, Service tax

scholarly journals Pengaruh komponen indeks pembangunan manusia (IPM) terhadap pertumbuhan ekonomi di Kota Jambi Periode 2004-2018

2020 ◽  
Vol 9 (2) ◽  
pp. 110-122
Author(s):  
Bayu Permana ◽  
Yulmardi Yulmardi ◽  
Junaidi Junaidi
Keyword(s):  
Economic Growth ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Negative Influence ◽  
Education Level ◽  
Level Of Education ◽  
Level Variable

The purpose of this study is to look at the development of the level of health, the level of education, the level of growth and economic growth in Jambi city and to determine the level of health, the level of education, the level of growth of economic growth in Jambi city. The method that will be used in analyzing data in this study uses descriptive and quantitative analysis methods. The data used in this study are secondary data from the 2004-2018 time series. The tool used to be published uses multiple linear regression. Based on the results of multiple linear regression analysis, it can be concluded that the health level variable has a positive and significant effect on economic growth in Jambi city. The education level variable has no influence on economic growth in Jambi city. expenditure level variables that have a negative influence on economic growth in Jambi city.

scholarly journals Pengaruh Independensi Keahlian Profesi Motivasi Kerja Pengalaman Kerja Dan Tingkat Pendidikan Terhadap Kinerja Pengawas Koperasi

2019 ◽  
pp. 1597
Author(s):  
Putu Kodyawati ◽  
Luh Gede Krisna Dewi
Keyword(s):  
Linear Regression ◽  
Work Experience ◽  
Sampling Method ◽  
Surveys And Questionnaires ◽  
Work Motivation ◽  
Education Level ◽  
Professional Expertise ◽  
Level Of Education ◽  
Analysis Technique ◽  
Positive Effect

The purpose of this study was to obtain empirical evidence of the effect of independence, professional expertise, work motivation, work experience and level of education on the performance of cooperative supervisors in Klungkung District. This research was carried out in all cooperatives in Klungkung District. The population is 126 supervisors. The number of samples taken was 66 supervisors with a purposive sampling method. Data collection is done through surveys and questionnaires. The analysis technique used is multiple linear regression. Based on the results of the analysis it was found that independence, professional expertise, work motivation, work experience and education level simultaneously had a positive effect on supervisor performance. Partially that independence, professional expertise, work motivation, work experience and level of education also influence the performance of supervisors. Keywords: Independence, professional proficiency, motivation

Analisis Faktor-Faktor Yang Mempengaruhi Penerapan Akuntansi Akrual Pada Pemerintah Daerah Kabupaten Bantul

2018 ◽  
Vol 5 (1) ◽  
pp. 83-97
Author(s):  
Jayanti Mandasari ◽  
Zulkifli Zulkifli
Keyword(s):  
Linear Regression ◽  
Quantitative Research ◽  
Positive Influence ◽  
Education Level ◽  
Staff Education ◽  
Accrual Accounting ◽  
Level Of Education ◽  
Regression Test ◽  
Cash Basis ◽  
Positive Effect

The purposes of this study are : 1. to analyze the influence between the education level of financial staff on the application of accrual accounting. 2. to analyze the effect of the experience of running the cash basis toward accruals on the accrual accounting application. This research design is quantitative research by using regression test, where the principal data from samples of a population is collected by distributing questionnaire instrument. Hypothesis testing performed by Multiple Linear Regression was used to test the effect between variables of education staff finance level (X1) and experience running cash basis toward Accrual (X2) on Accrual Accounting (Y) application. The results of this study indicate that: a) The level of education of financial staff (X1) has a positive influence on the application of accrual accounting (Y). This is indicated by the results of research showing that staff education level has an explanation power of 59.3%. b) The result of experience analysis running cash basis toward accrual (X2) show value t count equal to 4,744 with sig. 0,000. Therefore the value of sig. <0.05 then Ho is rejected, which means experience running the cash basis (X2) has a positive effect on the application of accrual accounting (Y).

scholarly journals Faktor - faktor yang mempengaruhi migrasi masuk di Kota Jambi (studi kasus etnis Jawa di Kelurahan Buluran Kenali)

2019 ◽  
Vol 8 (1) ◽  
pp. 26-40
Author(s):  
Sulung Tino Anggara ◽  
Junaidi Junaidi ◽  
Yulmardi Yulmardi
Keyword(s):  
Linear Regression ◽  
Length Of Stay ◽  
Multiple Linear Regression ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Education Level ◽  
Primary Data ◽  
Level Of Education ◽  
Survey Results ◽  
The City

Research objectives: 1) To determine the characteristics of Javanese ethnic groups in Buluran Kenali Village; 2) To find out and analyze the influence of age, origin, education level and length of stay on the income of Javanese ethnic migrant residents in the Buluran Kenali Village. The data used in this study are primary data obtained from survey results by distributing questionnaires and interviews. The analytical method used in this study is descriptive and quantitative analysis methods, using multiple linear regression analysis. The results of this study indicates that the average age of migrants is 44 years old, married with a total of 2 people, education that has completed an average of 10 years comes directly from Java, with the reason of moving to Jambi City due to family invitation and knowing the City Jambi from family/friends. From the results of multiple linear regression it is known that age, origin, level of education, length of stay have an effect on and significantly affect the income of ethnic Javanese migrants in Jambi City. Partially, age, education and length of stay influence and significantly affect the income of Javanese ethnic migrants in Jambi City, while the origin does not affect and the income of ethnic Javanese migrants in Jambi City. Keywords: Migration, Income, Age, Origin, Education Level, Length of Stay.

scholarly journals ANALISI TINGKAT PENDIDIKAN DAN PRODUK DOMESTIK REGIONAL BRUTO TERHADAP TINGKAT PENGANGGURAN DI KOTA MAKASSAR

2020 ◽  
Vol 3 (1) ◽  
pp. 302-311
Author(s):  
Syamsu Nujum ◽  
Zainuddin Rahman ◽  
Hukma Purnama
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Unemployment Rate ◽  
Analytical Method ◽  
Education Level ◽  
Domestic Product ◽  
Level Of Education

The objectives of this study are: 1) To Analyze the Effect of Education Level Partially on Unemployment in Makassar City, 2) To Analyze the Effect of Gross Regional Domestic Product Partially on Unemployment in Makassar City, and 3) To Analyze the Effect of Education Level and Gross Regional Domestic Product simultaneously against unemployment in Makassar City. The analytical method used in this study is multiple linear regression. The results showed that the level of education had no significant effect on the unemployment rate in Makassar City. Gross Regional Domestic Product did not significantly influence unemployment in Makassar city and together with the education level of funds the gross regional domestic product did not significantly influence unemployment in Makassar City.

scholarly journals ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENERAPAN AKUNTANSI AKRUAL PADA PEMERINTAH DAERAH KABUPATEN BANTUL ABSTRAK Jayanti Manda Sari

2019 ◽  
Vol 4 (2) ◽  
Author(s):  
Jayanti Manda Sari
Keyword(s):  
Linear Regression ◽  
Quantitative Research ◽  
Positive Influence ◽  
Education Level ◽  
Staff Education ◽  
Accrual Accounting ◽  
Level Of Education ◽  
Regression Test ◽  
Cash Basis ◽  
Positive Effect

The purposes of this study are : 1. to analyze the influence between the education level of financial staff on the application of accrual accounting. 2. to analyze the effect of the experience of running the cash basis toward accruals on the accrual accounting application.This research design is quantitative research by using regression test, where the principal data from samples of a population is collected by distributingquestionnaire instrument. Hypothesis testing performed by Multiple Linear Regression was used to test the effect between variables of education staff finance level (X1) and experience running cash basis toward Accrual (X2) on Accrual Accounting (Y) application. The results of this study indicate that: a) The level of education of financial staff (X1) has a positive influence on the application of accrual accounting (Y). This is indicated by the results of research showing that staff education level has an explanation power of 59.3%. b) The result of experience analysis running cash basis toward accrual (X2) show value t count equal to 4,744 with sig. 0,000. Therefore the value of sig. <0.05 then Ho is rejected, which means experience running the cash basis (X2) has a positive effect on the application of accrual accounting (Y).  

scholarly journals Analisis Pengaruh Sikap, Norma Subyektif, Dan Kontrol Keperilakuan Terhadap Perilaku Kepatuhan Wajib Pajak Restoran Di Surabaya

2013 ◽  
Vol 5 (1) ◽  
pp. 59
Author(s):  
Lintang Venusita ◽  
Femka Dyan
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Behavioral Control ◽  
Tax Compliance ◽  
Subjective Norms ◽  
Data Analysis Technique ◽  
Compliance Behavior ◽  
Analysis Technique ◽  
Positive Effect

AbstractTax arrears increased area in Surabaya. One of the biggest delinquent taxes derived from the Restaurant. It is proved that the level of tax compliance is lacking Restaurant. This study examines the behavior of tax compliance by using variable bebas Attiude, Subjective Norms, and Behavioral control. The purpose of this study is to determine how much influence attitudes, subjective norms, and behavioral control toward tax compliance behavior Restaurant taxpayer in Surabaya. The population in this study are all Restaurants taxpayer in Surabaya. The sample used was 94 Taxpayer Restaurant. The data analysis technique used in this study multiple linear regression. Based on the results of the analysis carried out it could be concluded that attitudes, subjective norms and behavioral control significantly positive effect on taxcompliance behavior Restaurant.

Sign in / Sign up

Export Citation Format

Share Document