scholarly journals ANALISIS PERSEPSI KORUPSI PAJAK DAN IKLIM ORGANISASI TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI KARYAWAN

2017 ◽  
Vol 4 (2) ◽  
pp. 169-180
Author(s):  
Arif Fajar Wibisono ◽  
Yudha Catur Kusuma N.
Keyword(s):  
Organizational Climate ◽  
Tax Compliance ◽  
Quantitative Approach ◽  
Multiple Linear Regressions ◽  
Parametric Test ◽  
Tax Corruption ◽  
Linear Regressions

This study aims to determine whether perceptions of corruption and organizational climate affect the compliance of personal taxpayers. This explanatory study used quantitative approach of statistical parametric test and multiple linear regressions with questionnaire instrument. This study involved personal taxpayer in the area of KPP Pratama Kota Surakarta. The result of this study confirms that the perceptions of individual tax corruption and organizational climate affect the compliance of personal taxpayers. The better the organization’s climate in emphasizing tax compliance is, the higher the level of compliance personal taxpayers is. In addition, the higher the level of perception of a person’s corruption of the tax apparatus is severely punished then increasing the compliance of personal taxpayers’ increases.

Analisis Persepsi Korupsi Pajak Dan Iklim Organisasi Terhadap Kepatuhan Wajib Pajak Orang Pribadi Karyawan

2017 ◽  
Vol 4 (2) ◽  
pp. 169-180
Author(s):  
Arif Fajar Wibisono ◽  
Yudha Catur Kusuma N
Keyword(s):  
Organizational Climate ◽  
Tax Compliance ◽  
Quantitative Approach ◽  
Multiple Linear Regressions ◽  
Parametric Test ◽  
Tax Corruption ◽  
Linear Regressions

This study aims to determine whether perceptions of corruption and organizational climate affect the compliance of personal taxpayers. This explanatory study used quantitative approach of statistical parametric test and multiple linear regressions with questionnaire instrument. This study involved personal taxpayer in the area of KPP Pratama Kota Surakarta. The result of this study confirms that the perceptions of individual tax corruption and organizational climate affect the compliance of personal taxpayers. The better the organization’s climate in emphasizing tax compliance is, the higher the level of compliance personal taxpayers is. In addition, the higher the level of perception of a person’s corruption of the tax apparatus is severely punished then increasing the compliance of personal taxpayers’ increases.

The Research on the Relationship between Absorptive Capacity and Knowledge Integration: The Moderating Effect of Organizational Climate

2014 ◽  
Vol 687-691 ◽  
pp. 4785-4789
Author(s):  
Guo Zheng Zhang ◽  
Song Zheng Zhao ◽  
Juan Ru Wang
Keyword(s):  
Empirical Study ◽  
Organizational Climate ◽  
Survey Data ◽  
Absorptive Capacity ◽  
Knowledge Integration ◽  
Positive Impact ◽  
Moderating Effect ◽  
Multiple Linear Regressions ◽  
The Relationship ◽  
Linear Regressions

This paper analyzes the moderating effect of organizational climate on the relationship between absorptive capacity and knowledge integration. 183 survey data from 5 regions including Beijing is collected for empirical study using multiple linear regressions. The results show that absorptive capacity has a significantly positive impact on knowledge integration;organizational climate positively moderates the relationship between absorptive capacity and knowledge integration.

scholarly journals PENGARUH MOTIVASI KERJA DAN KOMPENSASI TERHADAP KINERJA KARYAWAN PADA PT. BALINDO MANUNGGAL BERSAMA KOTA PALU

2018 ◽  
Vol 4 (1) ◽  
pp. 1-10
Author(s):  
Udin Putra ◽  
Bakri Hasanuddin ◽  
Wiri Wirastuti
Keyword(s):  
Data Analysis ◽  
Significant Influence ◽  
Work Motivation ◽  
Employee Performance ◽  
Quantitative Approach ◽  
Multiple Linear Regressions ◽  
Analysis Technique ◽  
The Relationship ◽  
Linear Regressions ◽  
Simultaneous Influence

The study aims to: (1) determine and analyze simultaneous influence of work motivation and compensation on employees’ performance at PT. Balindo Manunggal Bersama of Palu City; (2) determine and analyze partial influence of work motivation on employees’ performance at PT. Manunggal Bersama of Palu City; (3) determine and analyze partial influence of compensation on employees’ performance at PT. Balindo Manunggal Bersama of Palu City. This research uses quantitative approach to explain the relationship between two or more variables studied with a sample of 42 employees. Data analysis technique is multiple linear regressions. The results show that (1) the sig. F value of 0.002 < 0.05 means that work motivation and compensation simultaneously have significant influence on employee performance; (2) the sig. t value of 0.013<α 0.05 means that work motivation partially has significant influence on employee performance. (3) the sig. t value of 0.821>α 0.05 means that compensation has non-significant influence on employee performance.  Tujuan penelitian ini yaitu: (1) Untuk mengetahui dan menganalisis pengaruh motivasi kerja dan kompensasi secara serempak terhadap kinerja karyawan pada PT. Balindo Manunggal Bersama Kota Palu. (2) Untuk mengetahui dan menganalisis pengaruh motivasi kerja secara parsial terhadap kinerja karyawan pada PT. Balindo Manunggal Bersama Kota Palu. (3) Untuk mengetahui dan menganalisis pengaruh kompensasi secara parsial terhadap kinerja karyawan pada PT. Balindo Manunggal Bersama Kota Palu. Penelitian ini menggunakan penelitian kuantitatif yang merupakan penelitian yang bertujuan untuk menjelaskan hubungan antara dua variabel atau lebih dengan sampel 42 karyawan dan teknik analisis data yang digunakan adalah regresi linear berganda. Berdasarkan hasil pengujian dengan menggunakan regresi linear berganda, disimpulkan: (1) berdasarkan hasil uji regresi diperoleh sig. F sebesar 0,002 < 0,05, yang dapat diartikan bahwa variabel motivasi kerja dan kompensasi secara serempak berpengaruh signifikan terhadap variabel kinerja karyawan. (2) berdasarkan hasil uji regresi diperoleh variabel motivasi kerja memiliki tingkat signifikasi t sig. 0,013 < α 0,05, yang dapat diartikan bahwa variabel motivasi kerja secara parsial berpengaruh signifikan terhadap kinerja karyawan. (3) berdasarkan hasil uji regresi diperoleh variabel kompensasi memiliki tingkat signifikasi t sig. 0,821 > α 0,05, yang dapat diartikan bahwa variabel kompensasi secara parsial berpengaruh tidak signifikan terhadap kinerja karyawan.

scholarly journals Pengaruh Aset Tidak Berwujud, Ukuran Perusahaan, Kepatuhan Perpajakan, dan Leverage Terhadap Transfer Pricing

2021 ◽  
Vol 13 (2) ◽  
pp. 388-401
Author(s):  
Ickhsanto Wahyudi ◽  
Nur Fitriah
Keyword(s):  
Data Analysis ◽  
Firm Size ◽  
Intangible Assets ◽  
Stock Exchange ◽  
Transfer Pricing ◽  
Tax Compliance ◽  
Multiple Linear Regressions ◽  
Manufacturing Companies ◽  
Practice Transfer ◽  
Linear Regressions

Abstract This study aims to determine the effect of intangible assets, firm size, tax compliance, leverage on transfer pricing. The data analysis uses multiple linear regressions on 12 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2015-2019. The results of this study show that intangible assets, firm size, tax compliance, leverage simultaneously have a significant effect on a company’s decision to practice transfer pricing, as well as intangible assets and leverage partially, have a positive and significant effect on transfer pricing. But firm size partly has a negative and significant effect on transfer pricing. Meanwhile, tax compliance has no significant effect on transfer pricing.  Keywords: Intangible Assets, Firm Size, Tax Compliance, Leverage, and Transfer Pricing  

scholarly journals Persepsi Mahasiswa dan Kepatuhan Pembayaran Pajak Kendaraan di Kota Samarinda

2021 ◽  
Vol 9 (2) ◽  
pp. 283-292
Author(s):  
Praja Hadi Saputra
Keyword(s):  
Data Analysis ◽  
Tax Compliance ◽  
Multiple Linear Regressions ◽  
Ethical Perceptions ◽  
Internal Factors ◽  
Tax System ◽  
Tax Systems ◽  
The Government ◽  
Linear Regressions ◽  
Practical Implications

This study aims to investigate the perception of compliance of individual vehicle taxpayers in paying their vehicle taxes which are influenced by individual internal factors. Internal factors used are the level of tax understanding, perceptions about the tax system and government, the effectiveness of the tax system as well as the ethical perceptions that individuals have. The results of the survey through questionnaires and data analysis from 93 multiple linear regressions indicated that the internal factors that individuals had regarding the perception of vehicle tax tended to affect their compliance with paying vehicle taxes. The results of this study then have practical implications on the availability of evidence for the government to design relevant vehicle tax systems and regulations because it can give rise to the perception of obedient individuals in paying their vehicle taxes.   Keywords: tax compliance, tax system, tax regulation, tax ethics, vehicle tax

scholarly journals PENGARUH PERSEPSI SERTIFIKASI HALAL, KUALITAS PRODUK, DAN HARGA TERHADAP PERSEPSI PENINGKATAN PENJUALAN

2018 ◽  
Vol 3 (2) ◽  
pp. 159
Author(s):  
AHDA SEGATI
Keyword(s):  
Product Quality ◽  
Random Sampling ◽  
Field Research ◽  
Quantitative Approach ◽  
Multiple Linear Regressions ◽  
Simultaneous Effect ◽  
Linear Regressions ◽  
Sales Increase

This study aimed to find out about the effect of halal certificate, product quality, and price on sales increase in Aqiqah Catering Nurul Hayat Yogyakarta.This was a field research which used quantitative approach. The population was all the consumers and producers of Aqiqah Catering Nurul Hayat Yogyakarta. The sample was selected using sample random sampling with a total of 150 respondents. The method used in this study was quantitative with multiple linear regressions. The findings showed that the variables of halal certificate, product quality, and price have a significant effect on sales increase. This is evident from the Fcount of 8.151 > Ftable of 2.67 with a significance of 0.000 (> 0.05). Therefore, H0 was rejected and H1 was accepted, meaning that there is a simultaneous effect of the variables of halal certificate, product quality, and price have a significant effect on sales increase in Aqiqah Catering Nurul Hayat Yogyakarta. In addition, the variables of halal certificate, product quality, and price have a significant effect on sales increase of 12.6%, evident from the R2 of 0.126, while the remaining 87.4% is affected by other variables not discussed in this model.

scholarly journals Warranty Claim Quantity Forecasting via Multiple Linear Regressions

2021 ◽  
Vol 1962 (1) ◽  
pp. 012043
Author(s):  
N Haris ◽  
A K Junoh ◽  
W Z A Wan Muhamad
Keyword(s):  
Multiple Linear Regressions ◽  
Linear Regressions

MINAT CALON PEMILIK KARTU DEBIT DANAMON MANCHESTER UNITED DI YOGYAKARTA

2014 ◽  
Vol 9 (2) ◽  
pp. 113
Author(s):  
Septi Anggraeni
Keyword(s):  
Brand Image ◽  
Multiple Linear Regressions ◽  
Debit Card ◽  
Advertising Message ◽  
Analysis Methods ◽  
Linear Regressions

The purpose of this study is to understanding the influence product, advertising design, advertising color, advertising message, and brand image toward interest to Danamon’s Debit Card Manchester United advertising brochure at Yogyakarta. The data was gained by spreading 100 questionnaires to 100 respondents who has never had the Danamon’s Debit Card Manchester United. The analysis methods that used in this research is multiple linear regressions. Based on the result of multiple linear regressions, the results showed product, brochure design, brochure color, brochure message and brand image that influencing the having interest of Danamon’s Debit Card Manchester United at Yogyakarta Keywords: Product, Brochure design, Brochure color, Brochure message and Brand image

scholarly journals IMPROVING CUSTOMER LOYALTY THROUGH EXPERIENTAL VALUE, SERVICE QUALITY AND TRUST

2020 ◽  
Vol 1 (2) ◽  
pp. 117
Author(s):  
Rifki Arikah An Namla ◽  
Sukaris Sukaris ◽  
Budiyono Pristyadi ◽  
Al Kusani Al Kusani
Keyword(s):  
Service Quality ◽  
Customer Loyalty ◽  
Multiple Linear Regressions ◽  
Probability Sampling ◽  
Service Company ◽  
Sample Amount ◽  
Experiential Value ◽  
Linear Regressions

Customer with high loyalty are the assets of the company because they will provide positive recommendations and indirectly will invite people around to determine and use the product of the service company they use. This research aims to find out whether there is an effect of experiential value, service quality and trust on customer loyalty indihome in Gresik regency. Sampling is used Non Probability Sampling by using Ferdinand formula, where the sample amount is 100 people. The analysis used in this study is multiple linear regressions. The results are proven to show that experiential value, service quality and trust have a positive and significant effect on customer loyalty in Gresik regency

Sign in / Sign up

Export Citation Format

Share Document