Kesadaran Perpajakan, Pelayanan Fiskus, Dan Kepatuhan Wajib Pajak (Studi Padawajib Pajak Orang Pribadi Yang Melakukan Kegiatan Usaha Dan Pekerjaan Bebas)

Liquidity ◽  
2018 ◽  
Vol 5 (1) ◽  
pp. 27-34
Author(s):  
Nurwati Nurwati
Keyword(s):  
Regression Analysis ◽  
Data Collection ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Free Trade ◽  
Negative Influence ◽  
Independent Variable ◽  
The Individual ◽  
Positive Effect ◽  
Awareness Service

Taxpayer compliance from year to year shows declining. This study purposes to analyze the factors that affect the individual taxpayer Compliance conducting business and free trade in the region of KPP Pratama Jakarta Pasar Rebo. This study using the questionnaire as data collection. Respondents in this study are the individual taxpayers conducting business activities and work freely. This study uses a Tax Awareness, Service tax authorities as the independent variable and the Taxpayer Compliance as the dependent variable. The data were analyzed using multiple regression analysis using SPSS 20 for Windows. The results showed that (1) Awareness has negative influence on the Taxation Taxpayer Compliance significantly, (2) positive effect on the tax authorities Service Taxpayer Compliance significantly.

scholarly journals PENGARUH RISIKO KREDIT DAN TINGKAT KECUKUPAN MODAL TERHADAP TINGKAT PROFITABILITAS PADA BAITUL MAAL WAT TAMWIL (BMT) PRINGSEWU

2020 ◽  
Vol 18 (2) ◽  
pp. 310
Author(s):  
Armalia Reny
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Negative Influence ◽  
Capital Adequacy ◽  
Financial Statement ◽  
Significance Level ◽  
Return On Equity ◽  
Capital Adequacy Ratio ◽  
Positive Effect

This research purposed to test wheter or not there is the effect of credit risk as measured by the ratio of  Non Performing Financings (NPF) and Capital Adequacy as measured using the Capital Adequacy Ratio (CAR) to the level of profitability as measured using the ratio of Return On Equity (ROE) on Baitul Maal wat Tamwil (BMT) Pringsewu.Population in this research that the Baitul Maal wat Tamwil Pringsewu. As a sample of financial statement BMT Pringsewu for five years from 2010 until 2014. The analutical method used is multiple regression analysis. Based on the result of  multiple regression analysis with significance level of 5% or 0.05 , then the result of this research can be concluded that (1) simultaneous independent variables that affect the NPF and CAR to ROE (2) NPF has a negative influence on the ROE while (3) CAR positive effect on ROE..

Pengaruh Sifat Machiavellian dan Perkembangan Moral terhadap Dysfunctional Behavior dengan Gender sebagai Variabel Moderasi.

2020 ◽  
Vol 14 (2) ◽  
Author(s):  
Feny Widyawati ◽  
Sukhemi Sukhemi
Keyword(s):  
Regression Analysis ◽  
Data Collection ◽  
Moral Development ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Sampling Method ◽  
Purposive Sampling ◽  
Dysfunctional Behavior ◽  
And Gender ◽  
Positive Effect

This study aims to find out about the Machiavellian Influence of Personality and Moral Development of the Dysfunctional Behavior by Gender as a moderating variable. The sample used was a student S1 Accounting End Level PGRI University of Yogyakarta. Data obtained by purposive sampling method. The data collection is done by using a questionnaire. A total of 90 questionnaires distributed and 81 questionnaires which can be recycled. The research hypotheses were tested using multiple regression analysis and test MRA (Moderated Regression Analysis) with SPSS.The results showed that the positive effect on the Machiavellian nature of dysfunctional behavior, and negatively affect the moral development of dysfunctional behavior. As for the result of the interaction between dysfunctional behavior and gender showed that gender can not moderate influence Machiavellian nature and moral development of the dysfunctional behavior.

scholarly journals Pengaruh Tekanan Ketaatan, Pengetahuan Audit Dan Pengalaman Audit Terhadap Audit Judgement

2020 ◽  
Vol 2 (4) ◽  
pp. 3755-3770
Author(s):  
Pinta Yunanico Pramuditha ◽  
Erinos NR
Keyword(s):  
Regression Analysis ◽  
Data Collection ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Sampling Method ◽  
Sample Selection ◽  
Purposive Sampling ◽  
Audit Judgment ◽  
Analysis Technique ◽  
Positive Effect

This study aims to determine the effect of obedience pressure, audit knowledge and audit experience on audit judgment. This research was conducted in Inspektorat Provinsi Sumatera Barat.The respondents used in this study were 40 employees. Sample selection is done by using purposive sampling method. Data collection was carried out through a questionnaire. The analysis technique used in this study is Multiple Regression Analysis. The results of this study found that, obedience pressure, audit knowledge and audit experience have a positive effect on audit judgment

scholarly journals Pengaruh Trust, Commitment, Communication Dan Conflict Handling Terhadap Customer Loyalty Nasabah Tabungan Pt Bank Panin Tbk Di Jakarta

2019 ◽  
Vol 2 (3) ◽  
Author(s):  
Ollie Marcella
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Data Collection ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Customer Loyalty ◽  
Cross Sectional ◽  
Conflict Handling ◽  
Cross Sectional Design ◽  
Positive Effect

The purposes of this study are : First, to explore the effect among trust on customer loyalty. Second, to explore the effect among commitment on customer loyalty. Third, to explore the effect among communication on customer loyalty. Fourth, to explore the effect among conflict handling on customer loyalty. The population of this research are all customers of PT Bank Panin Tbk savings in Jakarta. The Samples are collected from PT Bank Panin Tbk's savings customers in South Jakarta. The method of data collection is cross-sectional design with 150 respondents. The technique of data analysis used in this study was multiple regression analysis. The results are : (a) trust has a positive effect toward customer loyalty; (b) commitment has not positive effect toward customer loyalty; (c) communication has a positive effect toward customer loyalty; (d) conflict handling has a positive effect on customer loyalty.

scholarly journals Supply of Aspect Tourism Effect on Travelling Interest

2020 ◽  
Vol 4 (1) ◽  
pp. 100
Author(s):  
Herlin Herlin ◽  
Ida Ayu Made Er Meytha Gayatri
Keyword(s):  
Regression Analysis ◽  
Local Government ◽  
Data Collection ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Quantitative Data ◽  
Sampling Method ◽  
Collection Method ◽  
Data Collection Method ◽  
Positive Effect

Purpose of this study aims to examine the effect supply aspect tourism on travelling interest to Tikus Island in Bengkulu Province. Supply aspect tourism consisting of attraction, accessible, amenities and ancillary. Sampling method in this study is accidental sampling with 240 respondents. Data collection method in this study uses quantitative data which is carried out by distributing questionnaires. Multiple regression analysis applied to test the hypotheses using SPSS application. Findings showed that attraction and accessible have positive effect on travelling interest.  Meanwhile, amenities and ancillary do not affect travelling interest. The supply of aspect tourism in Tikus Island can contribute to the Regional Original Income (PAD) of Bengkulu Province, the local government of Bengkulu should be able to pay more attention based on this findings.

scholarly journals Karakteristik wirausaha, modal usaha dan kecanggihan teknologi terhadap kinerja UMKM di masa pandemi Covid-19

2021 ◽  
Vol 16 (2) ◽  
pp. 235-246
Author(s):  
Ahmad Mukoffi ◽  
As’adi As’adi
Keyword(s):  
Regression Analysis ◽  
Data Collection ◽  
Venture Capital ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Significant Positive Effect ◽  
Collection Method ◽  
Entrepreneurial Characteristics ◽  
Analysis Technique ◽  
Positive Effect

This research aims to analyze the influence of entrepreneurial characteristics, venture capital, and technological sophistication on the performance of MSMEs. The data collection method used in this study was a questionnaire. The number of respondents as the research sample was 302 MSME owners in Pasuruan Regency. The analysis technique used is multiple regression analysis. The findings of this study indicate that entrepreneurial characteristics have a significant positive effect on the performance of MSMEs, as well as venture capital which has a significant positive effect on performance. Meanwhile, technological sophistication shows that it does not have a positive effect on the performance of MSMEs  

PENGARUH PELATIHAN DAN MOTIVASI TERHADAP KINERJA KARYAWAN PADA KOPILOKA 3.0 PALEMBANG TAHUN 2021

2021 ◽  
Vol 1 (2) ◽  
pp. 145-152
Author(s):  
Juni Eliana Prasetya N ◽  
Moh. Faizal ◽  
Choirunnisak Choirunnisak
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Work Motivation ◽  
Employee Performance ◽  
Independent Variables ◽  
Analysis Technique ◽  
Level Of Training ◽  
Positive Effect

In this study, there are results that contradict the theory which states that the higher the level of training and motivation, the employee's performance should increase.  In this study, training had no effect and motivation had no positive effect. This study aims to determine the effect of training and work motivation on employee performance in Kopiloka 3.0.  The population in this study were all employees at Kopiloka 3.0, which amounted to 15 people with a sample of 15 people using saturated sampling.  The data analysis technique in this study used SPSS 24 software, which consisted of data quality test, classical assumption test, multiple regression analysis, and hypothesis testing. By using multiple regression analysis, the results of the study show that training has no effect on employee performance.  Motivation has a significant effect on employee performance.  Simultaneously (together) the independent variables of training and motivation have an effect on employee performance.

scholarly journals SIKAP KERJA ADVOKAT PADA ORGANISASI PROFESIONAL

2020 ◽  
Vol 15 (2) ◽  
pp. 353-368
Author(s):  
Tukinu Tukinu ◽  
Istiatin Istiatin ◽  
Supawi Pawenang
Keyword(s):  
Job Satisfaction ◽  
Regression Analysis ◽  
Data Analysis ◽  
Organizational Commitment ◽  
Data Collection ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Survey Research ◽  
Job Attitudes ◽  
Data Collection Technique

The objective of the research is to analyze the effect of professionalism, job satisfaction, and organizational commitment on job attitudes among members of Indonesian Advocate Congress (Kongres Advokat Indonesia/ KAI) in Solo Raya. The type of the research is survey research. The sample of the research uses non-probability census sampling. The data collection technique was done using questionnaire. The data analysis is done using multiple regression analysis. The research concluded that professionalism, job satisfaction, and organizational commitment affect the job attitudes among advocates both simultaneously and partially

scholarly journals IMPLIKASI PERUBAHAN UNDANG–UNDANG PERPAJAKAN TERHADAP KEPUTUSAN STRATEGI LEVERAGE BAGI PERUSAHAAN YANG TERDAFTAR DI PT. BURSA EFEK JAKARTA

2017 ◽  
Vol 12 (2) ◽  
pp. 227
Author(s):  
Sapari Sapari
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Stock Exchange ◽  
Negative Influence ◽  
Positive Influence ◽  
Independent Variables ◽  
Tax Shield ◽  
Independent Variable ◽  
Debt Tax Shield ◽  
Tax Regulation

This  research  examines the  connection between non debt tax shield and the change of leverage, between level of effective company tax and the change of leverage, and between operation income before depreciation and the change of leverage.This research takes 17 samples of  food and beverages companies listed in Jakarta Stock Exchange from 1st  January 1994 till 31st  December 1999. And this research uses data from 1994 – 1999 for the regression analysis. Multiple regression analysis is used to test hyphothesis 1 (H1), hyphothesis 2 (H2) and hyphothesis 3 (H3). Independent variables in the regression are level of effective company tax, non debt tax shield and operation income before depreciation, whilst independent variable in the regression is leverage.The result of this research proves that (1) non debt tax shield after the amendment of 1994 tax regulation (1995 – 1999) brings positive influence to the leverage change, (2) level of effective company tax after the amendment of 1994 tax regulation (1995 – 1999) brings negative influence to the leverage change, and (3) operation income before  depreciation  after the amendment of 1994 tax regulation (1995 – 1999) brings positive influence to the leverage change.

scholarly journals Analisis Kompetensi Kepemimpinan dan Budaya Organisasi Terhadap Kepuasan Pelanggan Melalui Perilaku Responsif (Studi pada PT Garuda Indonesia Kantor Cabang Surabaya)

2016 ◽  
Vol 1 (1) ◽  
pp. 11-28
Author(s):  
Yunia Insanatul Karimah
Keyword(s):  
Organizational Culture ◽  
Regression Analysis ◽  
Data Collection ◽  
Customer Satisfaction ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Organization Culture ◽  
Quantitative Approach ◽  
Leadership Competency ◽  
Responsive Behavior

The purpose of this research is to find out the influence of leadership competencyand organization culture to customer satisfaction either directly or indirectly throughresponsive behavior employees. This research has three variables namely independentvariables (leadership competency and organizational culture), mediating variable (responsivebehavior) and dependent variable (customer satisfaction). The population in thisresearch are frontliners and customer of PT Garuda Indonesia Surabaya Branch Office.The technique of data collection is the census method. Data are gathered by questionnairesgiven to 42 frontliners and customers of PT Garuda Indonesia Surabaya BranchOffice. This research used quantitative approach with multiple regression analysis. Theresult shows that leadership competency, organizational culture and frontliner responsivebehavior have significantly influence to customer satisfaction. Responsive behavior doesnot mediate the influence of leadership competency and organizational culture to customersatisfaction.

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