scholarly journals BEBERAPA FAKTOR YANG MEMPENGARUHI REALISASI PENERIMAAN PAJAK STUDI PADA KANTOR PELAYANAN PAJAK PRATAMA SERPONG

KEBERLANJUTAN ◽  
2017 ◽  
Vol 2 (1) ◽  
pp. 528
Author(s):  
Abdullah - Mubarok

Abstract The purpose of this study was to examine factors :tax penalties and tax audit body effeks on tax revenue in STO Serpong. Sample data is used as the material is data analysis research report tax penalties, the tax inspection bodies and tax revenue from the year 2011-2016 on STO Serpong. The method of data analysis used in this research is descriptive quantitative method. While the statistical analysis used is the classic assumption test, multiple linear regression equation, correlation coefficient, multiple determination, and ujui f t test to determine the relationship and influence of these three variables.The results of the study using multiple linear regression statistical analysis showed the coefficient is positive, While the calculation of multiple correlation coefficient test showed tax penalties (x1) and the tax inspection agency (x2) have influence is in tax revenue (y) on STO Serpong. But in testing f t test and showed no significant effect of tax penalties and tax audit bodies on tax revenue on STO Serpong. Sanctions factors have an influence tax of 71% on the overall Tax Revenues STO Serpong and the rest 29% influenced by other factors not examined by investigators. Keywords: Sanctions Tax, Tax Inspection Board, Tax Revenues

2019 ◽  
Vol 8 (4) ◽  
Author(s):  
Firmansyah Kusumayadi ◽  
Muhammad Ali

This study aims to determine the effect of Organizational Climate and Organizational Commitment to Employee Work discipline at the Bima Regency DPRD Secretariat office. The dependent variable used is Work Discipline, the independent variable is Organizational Climate and Organizational Commitment. This type of research is causal associative. The sampling technique used is the Census technique to obtain a total sample of 48 respondents who are civil servants. Data analysis techniques in this study were multiple linear regression, t-test, f-test, and adjusted determination coefficient test (R2). From the regression results for this study the equation is obtained, namely Y = 8.756 + 0.565 X1 + 0.434 X2. The results of this study indicate that partially the organizational climate has a positive and significant effect on employee work discipline. Partially, organizational commitment has a positive and significant effect on employee work discipline. Simultaneously the organizational climate and organizational commitment have a positive and significant effect on employee work discipline at the Bima Regency DPRD Secretariat office.Keywords: organizational climate, organizational commitment, work discipline


2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Elfin Siamena ◽  
Harijanto Sabijono ◽  
Jessy D.L Warongan

The number of taxpayers from year to year increases. But the increase in the number of taxpayers is not offset by taxpayer compliance in paying taxes. The compliance issue becomes an obstacle in maximizing tax revenues. This study aims to analyze the effect of tax sanctions and taxpayer awareness on the compliance of individual taxpayers. The population of this study is determined based on purposive sampling method, the data collected by division of questionnaires in KPP Pratama Manado. The method of research analysis used is multiple linear regression. based on the result of t test, it can be concluded that the tax sanction has positive and significant effect on the taxpayer compliance of the individual, with the value of significance smaller than the significant value (0.001 < 0.05), the consciousness of the taxpayer positively and significantly influence the compliance personal taxpayer, this is indicated by a value of significance smaller than the significant value (0.003 < 0.05).Keywords :Tax sanctions, Taxpayer awareness, Personal taxpayer compliance


2019 ◽  
Vol 1 (1) ◽  
pp. 157-166
Author(s):  
Dimas Septian Wijiantoro

Companies need to maintain their survival by developing and earning profits. Consumers have ever-changing tastes and desires, so companies must be prepared to face all these changes and constantly review and improve their offerings. Companies need to pay attention to factors that affect consumers' buying interest, including products, prices, and locations. This study aims to determine and analyze the effect of simultaneous product, price, and location on consumer buying interest in Bakso Pak Kus Jalan Sudirman Residen Surabaya. The study population was all consumers of Bakso Pak Kus Jalan Sudirman Resident Surabaya. The sampling technique is based on Hair, et al. (2010), that the number of samples is at least 5 times the number of indicators so that the number of samples in this study is 85 people. The data analysis technique used multiple linear regression, t test, and F test. The results showed that the product, price, and location partially affected the consumer buying interest of Bakso Pak Kus Jalan Sudirman Resident Surabaya as evidenced by the results of the t test showing the calculated t value all independent variables are greater than t table (1,989), which is 2,015 for the effect of product variables (X1), 2,608 for the influence of price variables (X2), and 6,037 for the effect of location variables (X3). . The results also show that the products, prices, and locations simultaneously influence consumers' buying interest in Bakso Pak Kus Jalan Sudirman Resident Surabaya as evidenced by the results of the F test which shows the value of F count> F table which is 45,001> 2,716.


2019 ◽  
Vol 10 (3) ◽  
pp. 324-332
Author(s):  
Kurnia Dewi

This research is on CV. Netral Rengat District, Indragiri Hulu Regency. The purpose of this research is to know the effect of service quality and price simultaneously on customer satisfaction on CV. Neutral Rengat District, Indragiri Hulu Regency; To find out the effect of service quality partially on customer satisfaction on CV. Neutral Rengat District, Indragiri Hulu Regency; To find out the effect of prices partially on customer satisfaction on CV. Neutral Rengat District, Indragiri Hulu Regency. The population in this study are all consumers who use the services of CV. Neutral Rengat Subdistrict, Indragiri Hulu Regency which is infinite in number, where visitors are teenagers to adults, the population used is 24,057 people. While the sample in this study amounted to 100 people with a nonprobability sampling technique. Thisr research used quantitative methods, namely by multiple linear regression, correlation coefficient and determination, and F test and t test. Based on the results of the research and discussion, some conclusions can be drawn as follows: From the quantitative calculations obtained using the multiple linear regression equation Y = a + b1X1 + b2X2 obtained Y = 3.808 + 0.238 X1 + 0.528 X2, namely the constant coefficient value (a) amounting to 3.808 this means that if the value of service quality (X1) and price (X2) equals zero, then the level or amount of customer satisfaction (Y) is equal to 3.808. The coefficient value of X1 = 0.238 means that if the service quality (X1) rises by one unit, while the price variable (X2) remains, customer satisfaction (Y) will increase by 0.238 and vice versa if the service quality (X1) decreases by one unit, while the price variable (X2) remains, consumer satisfaction (Y) will decrease by 0,238. The coefficient value of X2 = 0.528 explains that if the price (X2) rises by one unit, while the service quality variable (X1) remains, the level of customer satisfaction (Y) will increase by 0.528 and if the price (X2) falls by one unit, while the service quality variable (X1) remains that consumer satisfaction (Y) will decrease by 0.528. Multiple linear correlation coefficient (R) that is 0.885 means that the relationship that has a very high correlation between service quality and price to customer satisfaction is 0.885. The coefficient of determination (R2) is 0.783, meaning that customer satisfaction can be explained by variations in changes in the independent variable (service quality and price) of 78.3%, while the remaining 21.7% is explained by other variables outside the research. Based on the results of the F test, the calculated F value is 175,051 with a significant level of 0,000. While Ftable at 100% (0.05) is 3.09. In both calculations, F count> Ftable is 175,051> 3,09. This means that Ho is rejected and Ha is accepted, meaning that simultaneously service quality and price have a significant effect on customer satisfaction. Based on the results of the t test obtained the value of tcount X1> t table = 2.101> 1.98447 so that Ho is rejected and Ha is accepted, which means the independent variable (X1) service quality partially has a significant effect on the variable customer satisfaction (Y). Furthermore, the value of tcount X2> t table = 4.268> 1.98447 so that Ho is rejected and Ha is accepted, which means that the independent variable (X2) price partially has a significant effect on the variable customer satisfaction (Y).


2021 ◽  
pp. 51-56
Author(s):  
Yernawilis ◽  
A.Noesyirwan ◽  
Wirawan ◽  
Harisjon

This study aims to determine the effect of individual characteristics, organizational characteristics and job characteristics on job satisfaction of employees / teachers of SUPM Negeri Pariaman. This type of research is a causative quantitative research. The sample used was 90 respondents. The data analysis technique used in this research is multiple linear regression, with the help of the SPSS version 16 program. Based on the statistical analysis used, the results are: 1) individual characteristics have no effect on job satisfaction of employees / teachers of SUPM Negeri Pariaman, 2) organizational characteristics have a significant effect on job satisfaction of SUPM Negeri Pariaman employees / teachers, and 3) job characteristics have a significant effect on job satisfaction of SUPM Negeri Pariaman teachers. The contribution value of the influence of individual characteristics, organizational characteristics and job characteristics on job satisfaction is 53.8%, while the remaining 46.2% is influenced by other variables not included in this study.


JEJAK ◽  
2020 ◽  
Vol 13 (2) ◽  
pp. 292-306
Author(s):  
Robert Tua Siregar ◽  
Hery Pandapotan Silitonga ◽  
Khairunnisah Lubis ◽  
Acai Sudirman

The purpose of this research was to find out the effect of the percentage in development of Pematangsiantar city’s regional minimum wages, and the problem in this study how GRDP and RWP affect on the percentage of development of Regionl Minimum Wage at Pematangsiantar City. The method used was quantitative descriptive analysis. Data analysis used were Classic Assumption Test, Multiple Linear Regression, Correlation Coefficient, Determination, F-test and t-test object on RMW at Pematangsiantar city. Finding of research and results of the study can be summarized as follows: 1). The results of the multiple linear regression analysis test are  that the GRDP and RWP had a positive effect on the RMW of Pematangsiantar City, 2). The results of the correlation coefficient indicate that the GRDP and RWP of Pematangsiantar City on its RMW were at a very strong level, while the coefficient of determination of 67.5%  at high or low of the minimum wages can be explained by the GRDP and RWP, while the remaining  of 32.5% was influenced by other factors which were not included in this study, 3). Hypothesis Test for  F-test indicates that the GRDP and RWP influences significantly on Pematang city’s RMW, and for the t- test indicates that the GRDP and RWP had a positive and significant effect on the RMW in Pematangsiantar City from 2005 to 2018. This means that as the GRDP increases, the value of setting Pematangsiantar City's minimum wage in the following year will also increase, and vice versa. The increase of  laborers/workers demands will affect the standard of regioanalwages that will be determined, this happens  because wages will always adjust to the labor market demand. The stipulation of the minimum wage, it has an impact on GRDP in Pematangsiantar City, because the consumptive rate will be carried out in the place where it gets paid.


Author(s):  
Nurul Nadzfah Nanda

Purchasing decisions made by consumers in Tauko Medan have decreased, this can be seen in the number of sales in Tauko Medan. The purpose of this study was to determine and analyze the influence of e-commerce, product prices and product design on purchasing decisions in Tauko Medan. Data collection in this study was carried out through a survey approach by distributing questionnaires. The population of this research were 399 people of Tauko Medan customers who had made  online purchases. The number of research samples were 80 people. The method of data analysis used descriptive analysis and statistical analysis of multiple linear regression. Research results showed that simultaneously e-commerce, product prices and product design have a positive and significant effect on purchasing decisions in Tauko Medan. Partially e-commerce has a positive and significant effect on purchasing decisions in Tauko Medan. Likewise, the price of products partially had a positive and significant effect on purchasing decisions in Tauko Medan. Partially product design had a positive and significant effect on purchasing decisions in Tauko Medan. Of the three variables e-commerce was dominant in influencing purchasing decisions in Tauko Medan.


2018 ◽  
Vol 1 (01) ◽  
Author(s):  
Ida Soraya Dadang Suhendar

The purpose of this study was to illustrate the level of taxpayer compliance, the tax audit intensity, and the tax revenue as well as the influence of taxpayer compliance and tax audit intensity either simultaneously or partially on tax revenue, and the influence of the tax audit intensity of the interaction level of taxpayer compliance on tax revenue in the Tax Office Primary Kuningan. The hypothesis that the authors propose was the level of taxpayer compliance and tax audit intensity simultaneously affect the tax revenue, the level of taxpayer compliance a positive effect on tax revenue, tax audit intensity positive effect on tax revenue, tax audit intensity positive effect on the interaction level of taxpayer compliance on tax revenue. This research was conducted by using descriptive method verifikatif with quantitative approach. The study population was taxpayer compliance data, the realization of tax audits, and tax revenue to the Tax Office Primary Kuningan. Sampling using non probability sampling was purposive sampling technique in order to obtain samples of the data that taxpayer compliance, realization of tax audits, and tax revenue to the Tax Office Primary Kuningan for 5 years was from the year 2009 until the year 2013 in the form of data analysis tools description and analysis of statistical analysis through regression analysis moderating. Based on the results of the descriptive analysis showed that the Tax Office Primary Kuningan generally have high levels of tax compliance, tax audit intensity, and tax revenues were likely to increase each semester with an average of 15583.50 respectively SPT, 16017.4010 tens of millions of dollars, and 59.8960 tens of millions of dollars. Statistical analysis showed that the level of taxpayer compliance and tax audit intensity simultaneously and significantly influential to tax revenues, the level of taxpayer compliance was significantly positive effect on the increase in tax revenue, tax audit intensity was significantly positive effect on tax revenue, and the tax audit intensity significantly positive effect on the interaction level of taxpayer compliance on tax revenues.


2020 ◽  
Vol 6 (1) ◽  
pp. 96
Author(s):  
Lia Indrayanti ◽  
Rikha Muftia Khoirunnisa

This study aims to examine the effect of dividends, debt, investment, and profitability to firm value (case studies of various sectors industry on the Indonesia Stock Exchange 2012-2014). The sample in this study is companies in various industrial sectors. Deep sampling technique. This research uses purposive sampling technique, obtained 7 samples companies in various industrial sectors. Test by using a test statistical analysis of multiple linear regression. Partially, statistical tests are used is the t test and simultaneously with the F test. Based on the results the research can be concluded that partially dividends have no effect to the value of the company in various industrial sectors, debt, investment, and profitability affects the value of the company in various industrial sectors, and simultaneously dividends, debt, investment, and profitability have an effect to the value of the company in various industrial sectors.


2020 ◽  
Vol 1 (2) ◽  
pp. 65-72
Author(s):  
Hery Hermawan

Abstract— This study aims to determine the effect of the level of effectiveness, independence, and fiscal decentralization on capital expenditures in districts/ city of Madiun Residency both partially and simultaneously. The type of research is quantitative research. Data analysis used is multiple linear regression, t test, F test and coefficient of determination. The result of this study show that, 1.The level of effectiveness significantly effect on the allocation of capital expenditure in the districts/city of Madiun Residency. 2. The level of independence significantly affects on the allocation of capital expenditure in the districts/city of Madiun Residency. 3. The level of fiscal decentralization significantly affects on the allocation of capital expenditure in the districts/city of Madiun Residency. 4. The level of effectiveness, independence, and fiscal decentralization simultaneously affect on the allocation of capital expenditure in districts/city of Madiun Residency. Keywords—: level of effectiveness;  independence; fiscal decentralization; capital expenditure.


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