UNDERSTANDING OF TAX RULES, TAX TARIFFS AND TAX-RIGHTS CONSCIOUSNESS ON e-COMMERCE USERS TAX COMPLIANCE

The purpose of this study was to determine the effect of Understanding Tax Regulations, Tax Rates and Taxpayer Awareness on Taxpayer Compliance with e-Commerce users. The research method used is quantitative research using a questionnaire, this research is distributed to 100 Online Shopping Taxpayers in Depok City. The sample collection technique is Convenience Sampling, data analysis in this study was conducted using data quality test, classic assumption test, multiple regression analysis, t test, F test and test coefficient of determination. The results showed that partially understanding of tax regulations does not affect the compliance of e-Commerce taxpayers, tax rates do not affect the compliance of e-Commerce taxpayers, taxpayer awareness affects e-Commerce users' taxpayer compliance. While simultaneously Understanding Tax Regulations, Tax Rates and Taxpayer Awareness influences the Taxpayer Compliance with e-Commerce users.

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PENGARUH SEMANGAT KERJA, HYGIENE FACTOR DAN EMPLOYEE ENGAGEMENT TERHADAP EFEKTIVITAS ORGANISASI PADA PRODI S1 AKUNTANSI UNIVERSITAS PAMULANG

EkoPreneur ◽

10.32493/ekop.v1i1.3673 ◽

2019 ◽

Vol 1 (1) ◽

pp. 112

Author(s):

Rini Septiowati ◽

Rakhmawati Oktavianna

Keyword(s):

Employee Engagement ◽

Organizational Effectiveness ◽

Research Method ◽

Quantitative Research ◽

Coefficient Of Determination ◽

Sample Collection ◽

Study Program ◽

Hygiene Factors ◽

Hygiene Factor ◽

Using Data

The purpose of this study was to determine the effect of morale, hygiene factors and employee engagement on organizational effectiveness in the accounting department of Pamulang University. The research method used is quantitative research using a questionnaire, this study distributed 77 questionnaires to 77 representatives of several lecturers in the S1 Accounting University of Pamulang whose number of samples was taken by using the Slovin formula. The sample collection technique used is Purposive Sampling. Data analysis in this study was carried out using data quality tests, classic assumption tests, multiple regression analysis, coefficient of determination and hypothesis testing (t & F test). The results showed that work morale partially influences organizational effectiveness, hygiene factor partially influences organizational effectiveness and employee engagement does not affect organizational effectiveness. While simultaneous work morale, hygiene factor and employee engagement affect the effectiveness of the organization in the S1 Accounting Study Program at Pamulang University. Keywords: morale, hygiene factor, employee engagement, organizational effectiveness.

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THE IMPACT OF BUSINESS MENTORING ON MICRO, SMALL, MEDIUM ENTERPRISES PERFORMANCE

International Journal of Management Entrepreneurship Social Sciences and Humanities ◽

10.31098/ijmesh.v1i1.13 ◽

2018 ◽

Vol 1 (1) ◽

pp. 7

Author(s):

Mohammad Adrian ◽

Santi Rahmawati

Keyword(s):

Research Method ◽

Quantitative Research ◽

Coefficient Of Determination ◽

Mentoring Program ◽

Simple Regression Analysis ◽

Small Medium Enterprises ◽

Medium Enterprises ◽

The Impact ◽

Necessity Entrepreneur ◽

Simple Regression

This reasearch is conducted on MSME (Micro Small Medium Enterprises) that are participated in the MSME Syari’ah Mentoring Program by Academition and Practitioners (PUSPA) organized by Bank Indonesia in Bandung. MSME who participated in PUSPA program 2016 is MSME that included in necessity entrepreneur where MSME operated just to fullfil the life necessities.The purpose of this reasearch was to investigate the influence of the business mentoring on the MSME performance in PUSPA program 2016.Researcher used quantitative research method. Data were analyzed using simple regression analysis and descriptive-causal analysis.The result showed that business mentoring affect the performance of MSME that participated in PUSPA Program 2016. Based on the calculation, coefficient of determination (R2) can be seen the influence of business mentoring variable (X) on the performance (Y) is 74%. While the remaining 26% is influenced by other factors such as entrepreneurship competence and human resources.

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Analisis Pengaruh Tingkat Pemahaman Pajak Kos Terhadap Kepatuhan Wajib Pajak (Studi Kasus Pada Pemilik Usaha Kos di Kecamatan Umbulharjo Kota Yogyakarta)

Kajian Ekonomi dan Bisnis ◽

10.51277/keb.v16i1.82 ◽

2021 ◽

Vol 16 (1) ◽

Author(s):

Eliya Isfaatun ◽

Dwi Priyanto

Keyword(s):

Quantitative Research ◽

Sampling Technique ◽

T Test ◽

Coefficient Of Determination ◽

Tax Revenue ◽

Tax Rates ◽

Validity And Reliability ◽

Boarding House ◽

Level Of Understanding ◽

Linearity Test

ABSTRACT Tax revenue is important in increasing tax revenue in Yogyakarta. Tax rates for boarding houses with more than 10 (ten) rooms are set at 5% (five percent). Increase tax revenue which is supported by an understanding of the tax owned by the boarding house owner, so that he complies with taxation. This research is intended to study the level of understanding of taxes for taxpayer assistance. This type of research is quantitative research. The population in this study is the owner of a tax business in Yogyakarta's Umbulharjo District which holds 710 people. The sampling technique used is the Slovin technique, which is a boarding business owner in the Umbulharjo District of Yogyakarta City which holds 256 people. The instrument used was a questionnaire. Data analysis techniques using the validity and reliability test, normality test, linearity test, simple regression analysis, t test, and the coefficient of determination test. The results showed there were significant and significant differences in the level of tax understanding of tax liabilities. This is evidenced through the t test with the results of t count 15.920> t table 1.650 and the regression equation Y = 14.516 + 0.671X. From these results it means that the higher the cost of income tax, the higher the taxpayer approval. This is also supported by a significance value of 0,000, which means this significance value is less than 0.05. Key Words: understanding boarding tax, tax obligations, boarding businesses in Umbulharjo District

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PENGARUH SOSIALISASI PERPAJAKAN, KUALITAS PELAYANAN PAJAK, DAN TARIF PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA PADANG SATU

10.31227/osf.io/re9pc ◽

2019 ◽

Author(s):

Suarni ◽

Marlina

Keyword(s):

Regression Analysis ◽

Data Collection ◽

Service Quality ◽

Multiple Regression Analysis ◽

Multiple Regression ◽

Quantitative Research ◽

Sampling Method ◽

Tax Rates ◽

Collection Method ◽

Convenience Sampling

ABSTRACTThis study aims to determine the effect of taxation socialization, tax service quality and tax rates on individual taxpayer compliance at the Padang Satu Primary Tax Office. This type of research is quantitative research. The population in this study were all individual taxpayers registered at the Padang Satu Primary Tax Office. Sampling was done using the Convenience Sampling method, with the Yamane formula calculation and a sample of 100 taxpayers was obtained. The data collection method used is using a questionnaire, and the analysis used is multiple regression analysis with the help of SPSS version 16. The results of the study show that: (1) Tax socialization has a positive significant effect on individual taxpayer compliance, (2) Service quality tax does not affect the compliance of individual taxpayers, (3) Tax rates do not affect individual taxpayer compliance.Keywords: Taxation Socialization, Tax Service Quality, Tax Rates and Individual Taxpayer Compliance.

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PENGARUH DISIPLIN KERJA DAN FASILITAS KERJA TERHADAP PRODUKTIVITAS KERJA KARYAWAN MNCTV BAGIAN PRODUKSI

Jurnal Manajemen Bisnis Krisnadwipayana ◽

10.35137/jmbk.v6i2.196 ◽

2018 ◽

Vol 6 (2) ◽

Author(s):

Herry Winarto ◽

Budi Sayoto

Keyword(s):

Regression Analysis ◽

Research Method ◽

Quantitative Research ◽

Hypothesis Test ◽

Linear Regression Analysis ◽

Work Productivity ◽

Multiple Linear Regression Analysis ◽

Coefficient Of Determination ◽

Production Section ◽

Tv Production

This study aims to examine the effect of work discipline and work facilities on employee work productivity, either partially or simultaneously on MNC TV Production Section. The research method used is descriptive and quantitative research method with a sample of 75 respondents. Data collected by using method is multiple linear regression analysis, double correlation and coefficient of determination. Test the hypothesis (Test F and Test t).The results showed that work discipline and work facilities have a significant effect on increasing productivity of employee of MNC TV Production Division.

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ANALISIS PENGARUH PENGANGGURAN DAN INFLASI TERHADAP KEMISKINAN DI SUMATERA UTARA TAHUN 2009-2017

Jurnal Manajemen dan Bisnis ◽

10.54367/jmb.v20i2.1012 ◽

2020 ◽

pp. 202-208

Author(s):

Vania Grace Sianturi

Keyword(s):

Regression Analysis ◽

Data Analysis ◽

Linear Regression ◽

Research Method ◽

Quantitative Research ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Primary Data ◽

Coefficient Of Determination ◽

Analysis Technique

This study aims to provide empirical evidence of the influence of unemployment and inflation for poverty. The type of data used in this study is primary data with quantitative research method using multiple linear regression analysis technique and test hypotheses processed with Eviews 10. The result of data analysis showed that unemployment and inflation has a significant impact on the poverty. Seen from coefficient of determination that unemployment and inflation for poverty affect 63.95%, while the remaining 36.05% influenced by the others thay not included in this research.

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PENGARUH KOMPETENSI PENDAMPING PROGRAM KELUARGA HARAPAN (PKH) DAN UMKM PESERTA TERHADAP PENINGKATAN PENDIDIKAN ANAK PESERTA PKH DI KECAMATAN CIRUAS KABUPATEN SERANG

JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS ◽

10.29407/nusamba.v3i2.12144 ◽

2018 ◽

Vol 3 (2) ◽

pp. 22

Author(s):

Khaerumam Khaeruman ◽

Ahmad Mukhlis

Keyword(s):

Research Method ◽

Quantitative Research ◽

Coefficient Of Determination ◽

Research Approach ◽

Research Model ◽

Simple Correlation ◽

Variable Contribution ◽

Independent Variable ◽

The Relationship ◽

Program Version

ABSTRACT his research has a purpose to know and test the influence between Competency Assistant Program of Family of Hope (PKH) and UMKM together to increase education of children of PKH participant in District of Ciruas Regency of Serang. While the research method using quantitative research approach. Based on the results of the study showed that the results of simple correlation analysis (r) using SPSS program version 22 obtained value of 0.144, meaning that the closeness of the relationship between variables Competency Assistant PKH and SMEs on Education Children Participant PKH is strong because the value of 0.144> 0.5 and are in the low range ie (0.00 - 0.20). The amount of independent variable contribution is determined by the coefficient of determination and obtained calculation of 14.4%, meaning that the Competency Assistance variable of PKH and UMKM affects the Education of Child Participant PKH 14.4%, and the rest 85.6% is influenced by other variables not explained in this research model. While the results of hypothesis testing using SPSS program version 22 obtained Fcount value of 12.969 greater than Ftabel of 3.10 and Sig F value of 0.000 smaller than 0.05 then there is a significant influence between Competency Assistance PKH and UMKM simultaneously to the Education of Participant Children PKH in Kecamatan Ciruas, Serang regency. Keywords: Competence, UMKM and Education

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Pengaruh Kepemimpinan, Diklat dan Budaya Organisasi terhadap Kinerja Pegawai Direktorat Jenderal Pembinaan Penempatan Tenaga Kerja Kemenaketrans RI

Sosio e-kons ◽

10.30998/sosioekons.v9i1.1691 ◽

2017 ◽

Vol 9 (1) ◽

pp. 86

Author(s):

Olos Wasahua

Keyword(s):

Organizational Culture ◽

Social Science ◽

Leadership Training ◽

Research Method ◽

Quantitative Research ◽

Employee Performance ◽

Statistical Tests ◽

Coefficient Of Determination ◽

Multiple Regression Equation ◽

Validity And Reliability

ABSTRACTThis study to determine the effect simultaneously and partially between Leadership, Training and Organizational Culture on Employee Performance At Directorate General of Manpower Placement Development Kemenaketrans RI. This research method is a quantitative research method. The population in this study is 394 employees and the sample used is 80 samples with 10% error sampling .. The test used is a test of validity and reliability, correlation test, simple linear regression, t-test and F test where the significance of trust 95% (? = 0.05). All statistical tests were performed using SPSS (Statistical Package for Social Science) version 19. The results showed that leadership, training and organizational culture together have a positive influence on employee performance shown by coefficient of determination R2 = 0.107 and multiple regression equation = 28.383 + 0.010X1 + 0.276X2 - 0.002X3 so that the contribution and influence of leadership, training and organizational culture together on employee performance is significant.Keyword: leadership, training, organizational culture, employee performanceABSTRAKPenelitian ini untuk mengetahui pengaruh secara simultan dan parsial antara Kepemimpinan, Diklat dan Budaya Organisasi Terhadap Kinerja Pegawai Pada Direktorat Jenderal Pembinaan Penempatan Tenaga Kerja Kemenaketrans RI. Metode penelitian ini adalah metode penelitian kuantitatif. Populasi dalam penelitian ini adalah Pegawai berjumlah 394 orangdan sampel yang digunakan adalah sebanyak 80 sampel dengan sampling eror 10%.. Uji satistik yang digunakan yaitu : uji validitas dan reliabilitas, uji korelasi , regresi linear sederhana, uji t dan uji F dimana signifikansi kepercayaan 95% (? = 0,05 ). Semua uji statistik dilakukan dengan menggunakan program SPSS (Statistical Package for Social Science) versi 19.Hasil penelitian menunjukkan Kepemimpinan, diklat dan budaya organisasi secara bersama-sama memiliki pengaruh positif terhadap kinerja pegawai yang ditunjukkan oleh koefisien determinasi R2 = 0.107 dan persamaan regresi ganda ? = 28.383 + 0.010X1+ 0.276X2- 0.002X3 sehingga kontribusi dan pengaruh kepemimpinan, diklat dan budaya organisasi secara bersama-sama terhadap kinerja pegawai adalah signifikan.Keyword : kepemimpinan, diklat, budaya organisasi, kinerja pegawai

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Perceptional Analysis of Msmes Tax Justice Aspect

International Journal of Social Science and Business ◽

10.23887/ijssb.v4i3.28092 ◽

2020 ◽

Vol 4 (3) ◽

pp. 480

Author(s):

Fransiscus X N Susanto ◽

David A A Pesudo ◽

Michael Victor Warouw

Keyword(s):

Qualitative Method ◽

Tax Compliance ◽

Tax Rates ◽

Tax Rate ◽

Business Units ◽

Descriptive Approach ◽

Convenience Sampling ◽

The Impact ◽

Depth Interviews

This study aims to identify how the role of tax justice for taxpayer of Small and Medium sized enterprises (SMEs) will affect the level of compliance with paying taxes. The results of this study are also useful for Direktorat Jendral Pajak to identify how SMEs react to these policies so that they can represent the condition of their business in their obligation to pay taxes. This study used a qualitative method with a descriptive approach through questionnaires and in-depth interviews with respondents. The population of this study was SMEs assisted by Dinas Koperasi dan UMKM kota Salatiga with 1,656 business units with the method of determining many samples using the slovin formula measurement and with convenience sampling. The impact of the application of PP 23 of 2018 has been felt by taxpayer of SMEs since July 2018, the reduction in tax rates by half a percent of the previous tax rate has been proven to increase tax compliance for taxpayers of SMEs but the application of PP 23 of 2018 does not affect tax compliance for taxpayers of SMEs who have previously obeyed and taxpayer of SMEs with the motive to pay certain taxes.

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Pengaruh Kualitas Pelayanan Terhadap Kepuasan Pelanggan di UPTD Laboratorium Kesehatan Provinsi Jawa Barat

JURNAL PENDIDIKAN DAN KEWIRAUSAHAAN ◽

10.47668/pkwu.v9i2.315 ◽

2021 ◽

Vol 9 (2) ◽

pp. 486-492

Author(s):

Sheline Nurpadila Julipani ◽

Zahwa Aulia Syafitri

Keyword(s):

Regression Analysis ◽

Customer Satisfaction ◽

Service Quality ◽

Research Method ◽

Quantitative Research ◽

Linear Regression Analysis ◽

Coefficient Of Determination ◽

Simple Linear Regression ◽

West Java ◽

The Subject

This study aims to determine the effect of service quality on customer satisfaction at the UPTD Health Laboratory of West Java Province. The research method used is a quantitative research method with data collection techniques through observation, interviews, distributing questionnaires and conducting literature studies related to the subject matter. Based on the results of the research, the correlation value (R) of 0.693 means that the influence of Service Quality (variable X) on Customer Satisfaction (variable Y) at the UPTD Health Laboratory of West Java Province can be categorized as strong because it is in the range (0.600-0.799). The results of the simple linear regression analysis show that the coefficient of determination (R Square) is 0.481 or 48.1%, which means that customer satisfaction at the UPTD Health Laboratory of West Java Province is influenced by service quality by 48.1%. While the remaining 51.9% is influenced by other variables or factors outside of service quality.

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