scholarly journals Gender, Religiusitas, Love of Money, dan Etika Penggelapan Pajak

2021 ◽  
Vol 9 (1) ◽  
pp. 30
Author(s):  
Dekeny Agustina Nurachmi ◽  
Amir Hidayatulloh

ABSTRACT The purpose of this research was to determine the effect of gender, religiosity, and Love of Money on tax evasion ethics. The population of this research is individual taxpayers in Daerah Istimewa Yogyakarta. The sampling technique in the research used purposive sampling, with criteria (1) individual taxpayers in Gunungkidul regency, and (2) individual taxpayers who have taxpayer-identification numbers (NPWP). The sample in this research is an individual taxpayer in Gunungkidul regency who has an NPWP. The research data collection was carried out by distributing questionnaires directly to respondents who met the criteria. Data analysis techniques in the research used multiple linear regression analysis with SPSS tools. This research obtained 80 respondents who were dominated by male respondents (41 respondents), while 39 respondents were female. This research found that the ethics of tax evasion influenced by gender and Love of Money. Meanwhile, religiosity does not affect the ethics of tax evasion.

2018 ◽  
Vol 1 (1) ◽  
pp. 47-60
Author(s):  
Maria Kaok

This study aims to determine the effect of (1) behavior on agent work performance (2) the influence of communication on the work performance of agents (3) the influence of behavior and communication simultaneously on the work performance of agents at PT. Allianz Insurance Merauke Branch. The sampling technique used in this study was total sampling where all populations were sampled, namely 63 customers. Data analysis techniques used to solve the problems in this study were using multiple linear regression analysis. For significant tests with r test and test f. The results showed that the behavior had a positive and significant effect on agent work performance, communication had a positive and significant effect on the agent's work performance and behavior and communication also had a positive and significant effect on the agent's work performance.   Keywords: Behavior, Communication, Work Performance.


2021 ◽  
Vol 14 (1) ◽  
pp. 26-39
Author(s):  
Salma Egita Fitri Subagyo ◽  
Jojok Dwiridotjahjono

There are many e-commerce sites that have been present in Indonesia, one of which is Shopee. Shopee is here to provide many attractive offers such as lots of discounts, promos, cashback etc. This can lead to consumptive behavior. This study aims to determine: (1) The effect of advertising on consumptive behavior (2) The effect of conformity on consumptive behavior (3) The influence of a hedonic lifestyle on consumptive behavior in consumptive behavior. The population of this study were users of the e-commerce application Shopee in Mojokerto. In this study using a sample of 100 respondents. The sampling technique is purposive sampling technique with the criteria of women, domicile in Mojokerto, at least 17 years old, have used or purchased goods or services through the Shopee e-commerce application. Data analysis techniques used validity and reliability tests and hypothesis testing using multiple linear regression analysis, t test, f test, and R2 test. The results of this study indicate that advertising has a positive and significant effect on consumptive behavior, conformity has a positive and significant effect on consumptive behavior, the hedonic lifestyle has a positive and significant effect on consumptive behavior, advertising, conformity and hedonic lifestyle together have a positive and significant effect on behavior. consumptiveperilaku konsumtif.


2020 ◽  
Vol 2 (1) ◽  
pp. 89-98
Author(s):  
Bagus Nyoman Kusuma Putra ◽  
I Wayan Gede Antok Setiawan Jodi ◽  
I Ketut Merta

Organizational commitment is a level or awareness of a person to recognize the extent of an organization and is bound to its goals so as to accelerate the organization to achieve its objectives. Competence is knowledge, skills, and abilities that are mastered by someone who has become a part of him, so he can do cognitive, affective, and psychomotor behaviors as well as possible. Employee performance is the result of work in quality and quantity achieved by someone in carrying out their functions in accordance with the responsibilities given to him.The purpose of this study is to determine the effect of commitment and competence on employee performance at PT. BPR Duta Bali. The sampling technique used is a saturated sampling technique. The sample in this study was 40 employees. The data analysis method used is multiple linear regression analysis with the SPSS program. The results of the study state that the commitment variable has a positive effect on employee performance. Competency variables do not affect employee performance. Commitment and competency variables simultaneously have a positive and significant effect on employee performance


2019 ◽  
Vol 10 (1) ◽  
pp. 19-28
Author(s):  
Maria Kaok

The purpose of this study was to analyze the influence of the work environment and work facilities on the performance of the employees of PT. Telkom (Engineering Section) Merauke Branch. With data analysis techniques using multiple linear regression analysis and t-test results of 3.567 for X1 variables (work environment) and X2 variables (work facilities) 2.16 and f-test 12.724. The conclusion of this research is that by paying attention to the work environment and adding work facilities it will have a good impact on employee performance.


2017 ◽  
Vol 3 (2) ◽  
pp. 201-212
Author(s):  
Taufik Tri Nur Hidayat ◽  
Chalil Chalil ◽  
Maskuri Sutomo

The purpose of this study is to simultaneously and partially determine and analyze the effect of accessibility and destination image toward the revisit to Tambing Lake. The variables of this research are accessibility (X1) and destination image (X2). While the dependent variable is the revisit (Y). This study used the research method of causal descriptive, with the sample size of 70 people. The sampling of this research used incidental sampling technique. The data analysis method in this research used multiple linear regression analysis method. The results showed that: 1). Accessibility and destination image simultaneously have significant effect on the revisit to Tambing Lake; 2). Accessibility partially have significant effect on the revisit to Tambing Lake; 3). Destination image partially have significant effect on the revisit to Tambing Lake. Tujuan penelitian ini adalah untuk mengetahui dan menganalisis pengaruh variabel aksesibilitas dan citra destinasi secara simultan dan parsial terhadap niat berkunjung kembali ke Telaga Tambing. Variabel penelitian ini yaitu aksesibilitas (X1) dan citra destinasi (X2). Sedangkan variabel dependen yaitu niat berkunjung kembali (Y). Metode penelitian yang digunakan adalah metode deskriptif kausal dengan jumlah sampel 70 orang. Bentuk pengambilan sampel menggunakan teknik insidental sampling. Metode analisis data yang digunakan dalam penelitian ini adalah metode analisis regresi linear berganda. Hasil penelitian menunjukan bahwa: 1). Aksesibilitas dan citra destinasi secara simultan (serempak) berpengaruh signifikan terhadap niat berkunjung kembali ke Telaga Tambing; 2). aksesibilitas secara parsial berpengaruh signifikan terhadap niat berkunjung kembali ke Telaga Tambing; 3). citra destinasi secara parsial berpengaruh signifikan terhadap niat berkunjung kembali ke Telaga Tambing.


2020 ◽  
Vol 5 (3) ◽  
pp. 240-250
Author(s):  
Dede Kuriang Listanto ◽  
Chalil Chalil ◽  
Ira Nuriya Santi

This study aims to know the influence of service quality and price to consumen satisfaction at J.CO Donuts and Coffe Palu Grand Mall. Total sample in this study are 60 respondent, with Purposive sampling as sampling technique. Data analysis methode used in this research is Multiple Linear Regression Analysis. The result shows that service quality and price simultaneously have a signifikan influnce to consument satisfaction at J.CO Donuts and Coffe Palu Grand Mall. Service quality partially have a signifikan influence to consument satisfaction at J.CO Donuts and Coffe  Palu Grand Mall. Price partially have a signifikan influence to consument satisfaction at J.CO Donuts and Coffe Palu Grand Mall. Tujuan dari penelitian ini yaitu untuk mengetahui pengaruh kualitas layanan dan harga terhadap kepuasan konsumen di J.CO Donuts dan Coffe Palu Grand Mall. Sampel yang digunakan penelitian ini yaitu sebanyak 60 responden, dengan teknik penarikan sampel yang digunakan adalah purposive sampling. Metode analisis data yang digunakan dalam penelitian ini adalah Regresi Linear Berganda. Hasil penelitian menunjukkan bahwa kualitas layanan dan harga secara serempak berpengaruh siginifikan terhadap kepuasan konsumen di J.CO Donuts dan Coffe Palu Grand Mall. Kualitas layanan secara parsial berpengaruh signifikan terhadap kepuasan konsumen di J.CO Donuts dan Coffe Palu Grand Mall. Harga secara parsial berpengaruh signifikan terhadap kepuasan konsumen di J.CO Donuts dan Coffe Palu Grand Mall.


2021 ◽  
Vol 5 (1) ◽  
Author(s):  
Davit Mirwan Itsnaini ◽  
Istiatin Istiatin ◽  
Bambang Mursito

This study aims to prove simultaneously and partially customer loyalty in terms of store atmosphere, convenience and trust in J&T Express Surakarta. This research is descriptive quantitative. The population is all J&T Express Surakarta service users. The number of samples used according to Sugiyono's guidelines, amounting to 100 respondents, the sample was taken by using purposive sampling technique. The data analysis technique used in this study is multiple linear regression analysis. The conclusion of this study is that store atmosphere, convenience and trust have a significant effect on consumer loyalty of J&T Express Surakarta. Keywords : Store Atmosphere, Convenience, Trust.


Tata Kelola ◽  
2020 ◽  
Vol 7 (1) ◽  
pp. 10-18
Author(s):  
Kariyamin Kariyamin ◽  
Nasir Hamzah ◽  
Niniek Lantara

Penelitian ini bertujuan untuk menguji sejauh mana pengaruh motivasi, kompetensi, dan lingkungan kerja terhadap kinerja pegawai Badan Pengelola Pajak dan Retribusi Daerah Kota Kendari Sulaweis Tenggara. Pengumpulan data dilakukan melalui penyebaran kuesioner dan dilaksanakan pada 33 pegawai Badan Pengelola Pajak dan Retribusi Daerah Kota Kendari Sulaweis Tenggara. Analisis data pada penelitian ini menggunakan bantuan program SPSS versi 24. Teknik sampling yang dipakai adalah metode sensus dan teknik pengujian data yang digunakan dalam penelitian ini meliputi Uji asumsi klasik dan analisis regresi linier berganda, untuk menguji dan membuktikan hipotesis penelitian. Hasil analisis menunjukkan bahwa secara simultan motivasi, kompetensi, dan lingkungan kerja berpengaruh terhadap kinerja pegawai dan secara parsial yang berpengaruh dominan terhadap kinerja pegawai adalah motivasi. This study aims to examine the extent of the influence of motivation, competence and work environment on the performance of employees of the Southeast Sulawesi Sulaweis City Kendari Management and Retribution Agency. Data collection was carried out through questionnaires and was carried out on 33 employees of the Southeast Sulawesi Sulaweis City Regional Tax and Retribution Management Agency. Data analysis in this study used SPSS version 24. The sampling technique used was the census method and data testing techniques used in this study include the classic assumption test and multiple linear regression analysis, to test and prove the research hypothesis. The analysis shows that simultaneous motivation, competence, and work environment influence employee performance and partially the dominant influence on employee performance is motivation.


2021 ◽  
Vol 3 (1) ◽  
pp. 12-18
Author(s):  
Muhammad Judhanto Eka Bio ◽  
Nanang Suryadi

The aim is to determine the effect of taxpayer understanding and service quality on taxpayer compliance at KPP Pratama Gresik Selatan. This type of research is explanatory research which explains and proves the influence between variables through hypothesis testing. The sampling technique used random sample sampling with a sample size of 97 taxpayers who do report and tax payments located in South Gresik. Data analysis using multiple linear regression analysis. The results of this study indicate that the variables of taxpayer understanding, physical evidence, reliability, responsiveness, assurance, and empathy have a positive and significant effect on taxpayer compliance. The physical evidence variable has the most dominant influence on taxpayer compliance.


2021 ◽  
Vol 5 (1) ◽  
pp. 56-67
Author(s):  
Paulus Libu Lamawitak ◽  
Emilianus Eo Kutu Goo

This study aims to determine the effect of partial financial target, ineffective monitoring, and capability for fraud. The data of this study were obtained from questionnaires. This research includes quantitatives research. The population of this study is 100 employees who work at the Sluice Credit Cooperative and the sample determination technique uses the slovin formula. The number of respondents in this study were 50 employees. The instrument reliability test includes the validity and reliability test, the classic assumption test includes the normality test, the heterokedasticity test and the multicollinearity test. Data analysis techniques using multiple linear regression analysis with hypothesis testing (t test). The results showed that the (1) financial target had a significant effect on fraud with a significant value of 0,003 < 0,05 (2) ineffective monitoring has a significant effect on fraud with a significant value of 0,002 < 0,05; (3) capability has a significant effect on fraud with a significance value of 0,000 < 0,005.


Sign in / Sign up

Export Citation Format

Share Document