PENGARUH PENERAPAN SISTEM E-FILLING DAN TINGKAT PEMAHAMAN PERPAJAKAN TERHADAP PENERIMAAN PAJAK PENGHASILAN ORANG PRIBADI DENGAN KEPATUHAN WAJIB PAJAK SEBAGAI VARIABEL PEMODERASI (Studi Kasus Pada Wajib Pajak UMKM Di Kecamatan Ilir Timur I)

2018 ◽  
Vol 3 (2) ◽  
pp. 456
Author(s):  
Muhammad Orba Kurniawan ◽  
Aprianto Apri Aprianto

The formulation of the problem in this study was how the influence of E-Filling system application and understanding of taxation level on individuals income revenue tax with taxpayer compliance as moderation variable. The objective of this study was to analyze the influence of E-Filling system application and understanding of taxation level on individuals income revenue tax with taxpayer compliance as moderation variable. The study was asspciative research. The population used in this study was the small and medium sized micro business taxpayer in kecamatan ilir timur I. The sample in this study was 90 respondents. The data collection methods used in this study was questionnaires. The hypothesis tests used were multiple linear regression and moderated resgression analysis. The results of this study showed that partially the application of E-Filling system gave a positive influence on tax revenue, the level of understanding of taxation gave a positive influence on tax revenue, the level of compliance of taxpayers could not moederate the influence of E-Filling application system on tax revenue, and taxpayer compliance could not moderate the influence of tax understanding level of tax revenue. Simultaneously the application of E-Filling system and tax understanding level gave a positive influence on tax revenue

2021 ◽  
Vol 9 (2) ◽  
pp. 287-300
Author(s):  
Uwi Martayadi ◽  
Dyah Indraswati

The objectives to be achieved in this research are to 1). Knowing the effect of working capital on labor absorption 2). Knowing the effect of wages on labor absorption 3). Knowing the effect of technology on labor absorption 4). Knowing the effect of working capital, wage value and technology simultaneously on the absorption of labor in the agel fiber handicraft industry in Salamrejo Village, Sentolo District, Kulon Progo. This type of research is Expost Facto research. This research is causal associative because it looks for the influence of independent variables on the dependent variable. The population in this study were all agel fiber handicraft entrepreneurs in the village of Salamrejo, which according to the head of the development division in the village of Salamrejo were 30 entrepreneurs. The data collection methods used questionnaires, interviews, and documentation. The analysis used is multiple linear regression. The results showed that there was a positive and significant influence between working capital on labor absorption. There is a positive and significant influence between the value of wages on labor absorption. There is a positive and significant influence between technology on labor absorption. There is a positive and significant influence between working capital, wages and technology simultaneously on labor absorption in Salamrejo Village in December 2019.


BADATI ◽  
2019 ◽  
Vol 1 (1) ◽  
pp. 25-44
Author(s):  
SAMSONS LAURENS

This study aimed to analyze the effect of competence on the performance of employees at South Buru District Social Service. This research uses explanatory research with survey data collection methods. The study lasted for 2 months, ie from January to the month of February 2017 in South Buru District Social Service. The sampling technique in this research is a probability sampling technique saturated sample (full sample) that as many as 39 people. Data were analyzed using multiple linear regression. The results showed that the competence on the basis of the characteristics of the suitability of the knowledge, skills and self-concept has a significant influence on the performance of employees in the South Buru District Social Service, with variable suitability of knowledge as the dominant variable.


2019 ◽  
Vol 3 (3) ◽  
Author(s):  
Leonardo Charles Ferdinands

Repurchase intention is something that must be noticed by companies that provide products or services. Due to the repurchase intention of a customer, the sales level of a product or service will continue and the company will get its sales again. The purpose of this study was to determine the effect of brand loyalty, word of mouth and celebrity endorsement on repurchase intention, one of the sports product brands. The research method that been used in this study is multiple linear regression and data collection techniques used are using questionnaires distributed online through help from Google Form. The population and sample in this study were all people who knew and had bought a product from one of the sports brands, and the total number of respondents collected was 150 people. The results of this study are that brand loyalty, word of mouth and celebrity endorsement have a positive influence on repurchase intention.


IQTISHODUNA ◽  
2016 ◽  
Vol 1 (1) ◽  
pp. 65-71
Author(s):  
Suhartinah Suhartinah

This research was conducted to test the influence of financial management on financial performanceof UKM/ SMEs Batik in Bangkalan Regency. This research used census method therefore the sample in thisresearch is all UKM Batik in Tanjung Bumi Village, Bangkalan Regency. The total of them were 66 UKM Batik.The data collection methods in this research were Observation and Documentation Technique. The dataanalysis technique used in this research was Multiple Linear Regression. The result of this research was theVariable of Financing Activity was the strongest variable as the measurement of financial performance ofUKM in Bangkalan Regency. Meanwhile, the variable of Investment Activity was the weakest variable. Afterthat, both partially and simultaneously, the variable of operation activity, financing activity, and investmentactivity have role in the financial performance of UKM Batik in Bangkalan Regency


2019 ◽  
Vol 9 (1) ◽  
pp. 26
Author(s):  
Nelfa N ◽  
Zuraidah Zuraidah ◽  
Fani Sartika

Income is one important factor to measure the success of micro businesses. Increased capital also allows obtaining additional income for micro businesses. Koperasi Karya Indonesia Banda Aceh is one of the cooperatives consisting of micro entrepreneurs. This study aims 1) To determine the effect of giving capital and giving credit together to the income of small traders 2) To determine the effect of giving capital and giving credit partially to the income of small traders. The study uses a quantitative approach which is correlation research. There are three variables developed as a basis for assessment. There are 295 cooperative members as a population taken 62 as a sample. The data needed is primary data with questionnaire data collection methods. The analysis technique used is multiple linear regression. The results of the research prove that 1) There is an effect of giving capital and giving credit together to the income of small traders 2) There is an effect of giving capital and giving credit partially to the income of small traders


2021 ◽  
Vol 3 (2) ◽  
pp. 173-186
Author(s):  
Sriwati Sriwati ◽  
Nyayu Khodijah ◽  
Mardiah Astuti

. This study analyzes and examines the effect of work motivation and madrasah climate on the ability of teachers to implement the 2013 curriculum at MA Ar Risalah Sungai Lilin Musi Banyuasin. A quantitative research approach with this type of explanatory research research. As for the research technique using an instrument in the form of a questionnaire, the research respondents were 18 teachers at MA Ar Risalah. The data collection technique used a questionnaire and then analyzed using product moment correlation for partial testing and multiple linear regression for simultaneous testing. The research results reveal several important findings. First, the findings show that there is a positive influence between work motivation and the ability of teachers to implement the 2013 curriculum, with a percentage of 28.3%, it is concluded that the higher the work motivation, the higher the teacher's ability to implement the curriculum. Second, it shows a positive influence between the madrasah climate and the teacher's ability with a percentage of 30.5%. The better the madrasah climate, the higher the teacher's ability to implement the 2013 curriculum. Third, it shows a positive influence between work motivation and madrasah climate, on The teacher's ability to implement the 2013 curriculum, the amount of influence is 58.8%. The results of the analysis show that work motivation and madrasah climate jointly affect the achievement of teachers' abilities in implementing the 2013 curriculum. Keywords: Work Motivation, Madrasah Climate, and the ability of teacher.


2020 ◽  
Vol 7 (2) ◽  
pp. 1-11
Author(s):  
Ruslan Efendi ◽  
Junita Lubis ◽  
Elvina Elvina

ABSTRACKThis study aims to determine how the influence of wages and incentives on performance at PT Perkebunan Milano. This study uses data collection methods by distributing questionnaires. The population and sample used in this study were 57 employees of PT Perkebunan Milano. Hypothesis testing in this study uses a validity test analysis tool, reliability test, the classic assumption test of multiple linear regression, (t test), (F test), and the coefficient of determination (R2). The results of this study indicate that there is a positive influence The results of this study indicate that partially (t test) wages and a positive and significant effect on employee performance. with a t count of 2,422. Incentives have a positive and significant effect on performance with t count of 6.114. Simultaneously wages and incentives together have a positive and significant effect on performance, with an F count of 22,458. Through testing the coefficient of determination (R Square) of 0.454 or 45.4% which shows that the performance is explained by wages and the remaining incentives of 54.6% are explained by other variables not included in this study. Keywords: Wages, Incentives, Employee Performance 


2018 ◽  
pp. 2009
Author(s):  
Ni Made Dwi Maheni ◽  
I Made Pande Dwiana Putra

A budget slack is a subordinate act that deliberately imposes a higher cost than it should and lower revenue than it should for the budget to be more easily achieved. There are several factors that can affect budget slack. This study aims to determine the effect of budgetary pressures and individual capacity on budgetary slack. This research was conducted at the Regional Device Organization of Badung Regency. The number of samples taken as many as 50 people, using nonprobability sampling method by purposive sampling. Data collection methods used were questionnaires, interviews and documentation. Analytical technique used multiple linear regression. Based on the results of the analysis it was found that budgetary pressures had a positive effect on budgetary slack and individual capacity negatively affecting budgetary slack. Keywords: budget, budget emphasis, individual capacity, budget slack


2018 ◽  
Vol 1 (1) ◽  
pp. 9-25
Author(s):  
Muhammad Ras Muis ◽  
J Jufrizen ◽  
Muhammad Fahmi

This study aims to determine the effect of partial and simultaneous organizational culture and organizational commitment to the performance of employees. The population is the sum total of the object of research. The population in this study is all employees who exist in PT Pegadaian (Persero) Kanwil I - Medan, which amounts to 60 people. Due to the small number of employees in the company, this study did not use sampling. So the sample in this study is the total number of employees at PT Pegadaian (Persero) Kanwil I - Medan, which amounts to 60 people. Data collection techniques in this study is a list of questions (questioner), study documentation and interviews (interview). While the data analysis technique used is multiple linear regression, classical assumption test, t-test, and F test and determinant coefficient. The result of this research shows that there are positive and significant influence of organizational culture on performance, and there are positive influence and significant organizational culture and organizational commitment to employee performance.


2021 ◽  
Vol 1 (2) ◽  
pp. 177-184
Author(s):  
Rahmad Bahagia ◽  
Siti Sarah ◽  
Linzzy Pratami Putri

The results of this study have the aim of knowing the existence of "The Influence of Leadership and Supervision on Employee Discipline at PT. Perkebunan Nusantara III (Persero) Kebun Bandar Selamat". The approach taken in this study uses an associative approach. The population in this study were all employees at PT. Perkebunan Nusantara III (Persero) Kebun Bandar Selamat, totaling 264 people with a sample of 72 people using the slovin formula. The data analysis technique uses the Classical Assumption Test, Multiple Linear Regression, Hypothesis Testing (T Test, F Test), & Coefficient of Determination. Data processing in this study using the SPSS 25.00 software program. The data collection technique used a questionnaire technique by producing a positive influence between Leadership on Employee Discipline which could state tcount ttable 4.784 2.972 significant 0.00 0.05. There is a positive influence on employee discipline at PT. Perkebunan Nusantara III (Persero) Kebun Bandar Selamat with tcount 4.784 1,401 ttable significantly.The conclusion of the research on the influence of leadership and supervision on employee discipline at PT. Perkebunan Nusantara III (Persero) Kebun Bandar Selamat states that there is a positive influence, which is based on the results of the Fcount test of 12,984 with a significant value of 0.000 and the value of Ftable 2.391, because Fcount Ftable then Ha rejected.


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