scholarly journals Faktor-faktor yang Mempengaruhi Kepatuhan Wajib Pajak Pedagang di PGS Surakarta

2021 ◽  
Vol 5 (1) ◽  
pp. 321
Author(s):  
Bima Setyawan ◽  
Anita Wijayanti ◽  
Rosa Nikmatul Fajri

This study aims to examine the factors that have an influence on tax compliance in PGS Surakarta because tax compliance in Surakarta is still low, especially for MSMEs. The independent variables used in this study are variables of tax understanding, tax awareness, tax amnesty, taxpayer attitudes, and tax sanctions on tax compliance. The population of this study were all MSMEs in PGS Surakarta. Meanwhile, the determination of the number of samples in this study used random sampling with 60 respondents. The data collection technique used in this study is to use a questionnaire and data analysis methods using multiple regression with analysis tools using SPSS. The results of this study indicate that partially and simultaneously the variables of tax understanding and tax amnesty have an effect on MSME tax compliance in PGS Surakarta. Meanwhile, tax awareness variables, taxpayer attitudes, and tax sanctions have no effect on taxpayer compliance at PGS Surakarta.

2020 ◽  
Vol 7 (01) ◽  
pp. 1-12
Author(s):  
Afuan Fajrian Putra

ABSTRACT       This research aims to examine the factors that have an influence on tax compliance. The independent variables used in this study are the variables of tax knowledge, tax sanctions, and tax modernization that will be tested partially and simultaneously on their influence on tax compliance. This study will examine these factors both simultaneously and partially. The population of this study is all MSMEs registered in the Office of Cooperatives, Small and Medium Enterprises, Sleman Regency. While the determination of the number of samples in this study using the Slovin formula and obtained the results of 100 respondents. However, not all data can be processed but as many as 85 respondents. Data collection techniques used in this study were to use a questionnaire and data analysis methods using multiple regression with analysis tools using SPSS version 16. The results of this study indicate that partially and simultaneously variables of tax knowledge, tax sanctions, and modernization have a significant effect on MSME tax compliance. ABSTRAK       Penelitian yang dilakukan ini bertujuan untuk menguji faktor-faktor yang memiliki pengaruh terhadap kepatuhan pajak. Variabel independen yang digunakan dalam penelitian ini adalah variabel pengetahuan pajak, sanksi pajak, dan modernisasi pajak yang keseluruhannya akan diuji pengaruhnya baik secara parsial maupun simultan terhadap kepatuhan pajak. Populasi dari penelitian ini  adalah seluruh UMKM yang terdaftar di Dinas Koperasi, Usaha Kecil, dan Menengah Kabupaten Sleman. Sedangkan penentuan jumlah sampel dalam penelitian ini menggunakan rumus Slovin dan didapatkan hasilnya sebanyak 100 responden. Akan tetapi tidak semua data dapat diolah melainkan sebanyak 85 responden. Teknik pengambilan data yang dilakukan dalam penelitian ini adalah menggunakan kuesioner dan metode analisis data menggunakan regresi berganda dengan alat analisis menggunakan SPSS versi 16. Hasil dari penelitian ini menunjukkan bahwa secara parsial dan simultan variabel pengetahuan pajak, sanksi pajak, dan modernisasi berpengaruh signifikan terhadap kepatuhan pajak UMKM. JEL Classification:  H25, D90


2021 ◽  
Vol 3 (1) ◽  
pp. 119-127
Author(s):  
Feny Mandoa ◽  
Habel Saud ◽  
Yansen Alberth Reba

This study aims to analyze the effect of Emotional Regulation and Self-esteem on Academic Self-Adjustment. The method used is quantitative correlational. This research was conducted in the counseling study program in January-February 2021. The population of this study were students of the Guidance and Counseling Study Program at Cenderawasih University Class of 2016,2017,2018,2019 and 2020 with a total of 115 students. Based on the Slovin formula, 89 samples were obtained using the Proportionate Stratified technique. Random Sampling. The data collection technique used an emotional regulation questionnaire, a self-esteem questionnaire and an academic adjustment questionnaire with a Likert scale assessment. This study uses simple and multiple regression data analysis. The results of this study indicate that: there is an effect of emotional regulation on academic self-adjustment with the results of R2 = 38.9% and the effect of self-esteem on academic self-adjustment with the results of R2 = 62.6%. There is an effect of emotional regulation and self-esteem on academic self-adjustment, with the result of R2 = 69.3%, while the remaining 30.7% is influenced by other variables outside of this study.


2019 ◽  
Vol 7 (2) ◽  
Author(s):  
Donny Dharmawan, MM. ◽  
Erfan Esnawan

<em><span lang="EN-US">This study aims to determine the magnitude of the influence of leadership and competence on the organizational performance of PT. Samick Indonesia. This study uses Simple Random Sampling. The population in this study were employees of PT. Samick Indonesia. With 156 samples. Data collection techniques using questionnaires which then have been tested for validity and reliability. The data analysis technique used to answer the hypothesis is multiple regression. The results of this study indicate that, Leadership is able to improve Organizational Performance. Competence is able to improve organizational performance thus it can be concluded that leadership and competence have a positive and significant influence on the organizational performance of PT. Samick Indonesia.</span></em>


2020 ◽  
Vol 15 (2) ◽  
pp. 353-368
Author(s):  
Tukinu Tukinu ◽  
Istiatin Istiatin ◽  
Supawi Pawenang

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


2021 ◽  
Vol 5 (1) ◽  
pp. 24
Author(s):  
Anton Sarni Eka Putra

This study aimed to analyze the effect of competence and integrity on the performance of the village apparatus of Sawahlunto City. This research used quantitative methods with associative descriptive research. This study consisted of two independent variables namely competency (X1) and integrity (X2) and one dependent variable, namely performance (Y). The population of this study was all village apparatus of Sawahlunto City, amounting to 50 people. The sample was obtained through proportional random sampling, so that the respondents in this study amounted to 45 samples. The data analysis technique used was multiple regression. The data were collected through a questionnaire that had been validated and reliable in advance, both the content and the item empirical test in the field. The results of this study have found that: 1) There was an effect of competence on performance by 15.4% with a significance of 0.002; 2) There was an effect of integrity on performance of 20.5% with a significance of 0.001; and 3) There was an effect of competence and integrity simultaneously on performance by 45% with a significance of 0.000.


2020 ◽  
Vol 11 (1) ◽  
pp. 29-41
Author(s):  
Nova Syafrina ◽  
Sudarmin Manik

The purpose of this study to determine factors that affect the performance of employee at PT. Agung Automall Cabang Sutomo Pekanbaru. Samples in this study were mostly employees at PT. Agung Automall Cabang Sutomo Pekanbaru which amounted to 61 people. Sampling selected randomly using random sampling techniques (Sugiyono, 2010:93). While the variables studied in this research is the ability and motivation. Data analysis using multiple regression linear, using validity, reliability test, the classic assumption test, F test, t test R2. The tests are conducted to determine the relationship between the independent variables (independent variables) and dependent variable (dependent variable). Based on the results of research on the ability and motivation variables on performance can be seen from Table F value obtained for F (0,05) (58) = 4,01, while F count on the F test is obtained from the data processed by 55,820, meaning F count = 55,820 > 4,01 means there is he ability and motivation variables on performance at PT. Agung Automall Cabang Sutomo Pekanbaru. From the results of the t test that most affect employee performance at PT. Agung Automall Cabang Sutomo Pekanbaru is ability with t value 8,062 > 2,00172 meaning the partial motivation positive and significant impact on employee performance, while the results of the regression equation linear is Y = 14,456 + 0,894X1 - 0,041X2.Therefore means that any changes in the ability amd motivation of both positive and negative will be amended also on the performance of employees at PT. Agung Automall Cabang Sutomo Pekanbaru


2016 ◽  
Vol 16 (2) ◽  
pp. 213
Author(s):  
Aria Septi Anggaira

Abstract           This study aimed to describe the phonemes produced by children aged 2 years and 10 months and describes forms of exchange or metathesis sound that occurs in producing the sounds of language in words. The data collection technique use three stages of strategic sequence. These stages are (1) a method of providing data, (2) data analysis methods, and (3) methods of presenting the results of the analysis. Data in the form of speech is transcribed into a phonetic transcription. The findings of this research are: The respondent has been able to produce almost any sounds or phonemes that exist in Indonesian. Phonemes produced consisting of consonant phonemes that are already emerging that a total of 18 phonemes: / b /, / t∫ /, / d /, / g /, / d /, / dj /, / k /, / l /, / m /, / n /, / ŋ /, / ñ /, / p /, / r /, / s /, / t /, / w /, / y /. From the 18 consonant phonemes are emerging, 8 of them have variations, so that the number of phonemes is generated as a whole is 27 consonant phonemes. Respondents have been able to produce six vowel phonemes plus two variations so that all amount to 8 vowel phonemes. It was found five pieces of diphthongs are: / au /, / ai /, / ei /, / o /, and / ua /. In the span of less than one month found 19 words that contain elements of metathesis. From the 19 words, found 5 types or form of an exchange of sounds and sound accompaniment of addition and subtraction.           Keywords: language acquisition, phonology, metathesis, phonemes.


2016 ◽  
Vol 2 (1) ◽  
Author(s):  
Uum Helmina Chaeurnisak ◽  
Suyanto Suyanto

This study was conducted to examine the effect of the tax system variables and individual tax compliance on the implementation of self assessment system in KPP Pratama Bantul. This study uses the dependent variable is self assessment system and the indepen dent variable is the tax system , an individual taxpayer compliance are listed in the KPP Pratama Bantul. The sampling technique used is random sampling of individual taxpayers in the region of Bantul and individuals who have a NPWP. Data collection procedures using a questionnaire which was distributed to be filled by an individual taxpayer. The analysis technique used is multiple regression with SPSS 16.0 tools. Based on the results of the analysis indicate that the variable tax system and compliance services an individual taxpayer simul tan proved significant effect on the implementation of self assessment system . Predictive ability of the three variables on self assessment system shows the independent variables can explain the variation in the dependent variable of 34.8 % and the rest is explained by other variables. Keywords: system of service tax, individual tax compliance, and self assessment system .


2021 ◽  
Vol 9 (3) ◽  
pp. 352
Author(s):  
Desmira Wati ◽  
Wirdatul Aini

The low interest in entrepreneurship of graduates of BLK Padang barista training, which is thought to be due to the low achievement of barista training graduates at BLK Padang, is the background of this research. Objectives (1) aim to excel (2) describe interest in entrepreneurship (3) describe the relationship between achievement motivation and entrepreneurial interest for barista trainer graduates. The approach in this study is a quantitative correlational type. In this study, the population was 64 people. The sampling technique used cluster random sampling, the 50% sample consisted of 32 people. The data collection technique is a questionnaire. The data analysis technique used theoretical theory, percentage and Spearman Rho. This study found that (1) achievement motivation was categorized as moderate. (2) the entrepreneurship interest of the barista training students is categorized as moderate. (3) There is a significant relationship between achievement motivation and the interest of graduates of barista training at BLK Padang.


2019 ◽  
Vol 23 (1) ◽  
pp. 1-13
Author(s):  
Teguh Setiawan

This study was aimed at describing the shape and type of old information marker. This research used descriptive method. The data source of this research were the languages used in student's thesis in FBS, UNY. This data collection technique was done through comprehensive reading followed by data recording into the data card. The data analysis methods used were padan and agih methods. The results show that, first, the results of information research are expressed in two forms, namely word and phrase forms. Second, the old information is expressed in the five forms of old information-marking types, namely (1) nouns, (3) pronouns, (3) personal identity, and (4) FN Takrif.EKSPRESI INFORMASI LAMADALAM WACANA TULIS ILMIAH BERBAHASA INDONESIAPenelitian ini bertujuan untuk mendeskripsikan bentuk dan jenis pemarkah informasi lama. Penelitian ini menggunakan metode deskriptif. Sumber data penelitian ini adalah bahasa yang digunakan dalam skripsi mahasiswa di FBS, UNY. Teknik pengumpulan data ini dilakukan dengan cara membaca secara seksama sumber data yang dilanjutkan dengan pencatatan data ke dalam kartu data. Metode analisis data yang digunakan adalah metode padan dan metode agih. Berdasarkan analisis data dapat ditarik dua simpulan. Pertama hasil penelitian informasi diekspresikan dalam dua bentuk, yaitu kata dan bentuk frasa. Kedua, informasi lama diekspresikan dalam lima bentuk, yaitu Jenis pemarkah informasi lama ada lima jenis, yaitu (1) nomina, (3) pronomina persona, (3) nama diri, dan (4) FN Takrif.


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