scholarly journals Pengaruh Sistem Administrasi Modern, Keadilan, Akuntabilitas, dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak UMKM Kota Jambi

2021 ◽  
Vol 5 (1) ◽  
pp. 303
Author(s):  
Eva Setiarini Damanik
Keyword(s):  
Social Sciences ◽  
Regression Analysis ◽  
Random Sampling ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Tax Compliance ◽  
Simple Random Sampling ◽  
Multiple Linear Regression Analysis ◽  
Administration System ◽  
The City

This study aims to examine the effect of the modern administration system, justice, accountability, and tax sanctions on the tax compliance of the MSMEs of the City of Jambi. This study uses a simple random sampling method with 100 UMKM taxpayer respondents in the city of Jambi. Data collection techniques in this study were in the form of questionnaires. The analysis used is multiple linear regression analysis using IBM SPSS (Statistical Package for Social Sciences) version 21. The results of this study indicate that the variables of modern administrative systems, justice, accountability, and tax sanctions affect the compliance of MSME taxpayers.

scholarly journals PENGARUH SOSIALISASI PERPAJAKAN DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN PELAPORAN SPT TAHUNAN WAJIB PAJAK ORANG PRIBADI

ProBank ◽  
2018 ◽  
Vol 3 (1) ◽  
pp. 28-34
Author(s):  
Tri Nurdyastuti ◽  
Adi Penawan
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Random Sampling ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Simple Random Sampling ◽  
Multiple Linear Regression Analysis

The puspose of this study to know effect of taxation socialization and tax sanctions on compliance reporting annual taxpayer personal taxpayer. Population in this research is all personal taxpayer registered at KPP Pratama Surakarta amounted 104,192 taxpayer. The sample was taken by using simple random sampling method as much as 100 respondents. The technique of analysis in this study using classical assumption test techniques and using multiple linear regression analysis test. The results of this study indicate that the socialization of taxation and taxation sanctions simultaneously affect taxpayer compliance. Partially taxation and taxation sanctions partially affect the taxpayer compliance of individuals registered at KPP Pratama Surakarta.Keywords: Socialization of taxation, Tax Sanctions, Taxpayer Compliance

scholarly journals Pengaruh Transparansi, Akuntabilitas dan Kompetensi Amil Terhadap Kepercayaan Muzakki Kepada Baitul Mal Aceh

Al-Buhuts ◽  
2020 ◽  
Vol 16 (1) ◽  
pp. 01-15
Author(s):  
Muhammad Haris Riyaldi ◽  
Mahda Yusra
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Random Sampling ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Simple Random Sampling ◽  
Multiple Linear Regression Analysis ◽  
Government Agency ◽  
Management Institutions

The management of zakat should apply transparency, accountability and good amil competence in order to gain public trust in zakat management institutions. This study seeks to answer how the effect of transparency, accountability and amil competence on the trust of muzakki in Baitul Mal Aceh as a government agency that manages zakat in Aceh. Data collection using a questionnaire that was distributed to 100 muzakki selected by simple random sampling method. Multiple linear regression analysis was conducted to examine the effect of transparency, accountability and amil competence on muzakki's trust. The results showed that transparency, accountability and amil competence had a positive and significant effect on the level of muzakki's trust in Baitul Mal Aceh, both simultaneously and partially. Baitul Mal Aceh is expected to improve the quality of transparency, accountability and amil competence to maintain the trust of muzakki in order to realize the optimization of the collection of zakat funds in Aceh.

scholarly journals Pengaruh Sumber Permodalan Dan Pembinaan Pembiayaan Terhadap Keuntungan Usaha Mikro, Kecil Dan Menengah Anggota Koperasi Syariah Baitul Qiradh Baiturrahman Cabang Ulee Kareng

2017 ◽  
Vol 2 (2) ◽  
pp. 314-321
Author(s):  
Nuzulul Fikri ◽  
Safrida Safrida ◽  
Romano Romano
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Random Sampling ◽  
Sampling Method ◽  
Small And Medium Enterprises ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Simple Random Sampling ◽  
Multiple Linear Regression Analysis ◽  
Medium Enterprises

Abstrak. Modal adalah salah satu faktor produksi yang berperan penting untuk meningkatkan keuntungan. Pembinaan pembiayaan merupakan program untuk memantau perkembangan usaha mikro kecil dan menengah yang memperoleh modal pinjaman. Penelitian ini bertujuan untuk mengetahui pengaruh modal sendiri, modal pinjaman dan pembinaan pembiayaan terhadap keuntungan usaha mikro kecil dan menengah (UMKM) anggota Koperasi Syariah Baitul Qiradh Baiturrahman Cabang Ulee Kareng. Populasi dalam penelitian ini adalah UMKM anggota Koperasi Syariah Baitul Qiradh Baiturrahman yang menerima modal pinjaman dan pembinaan pembiayaan. Teknik pengambilan sampel dilakukan dengan metode simple random sampling. Besarnya sampel dalam penelitian ini adalah sebanyak 24 sampel. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi linear berganda. Hasil penelitian menunjukan bahwa modal sendiri dan modal pinjaman berpengaruh nyata terhadap keuntungan UMKM, sebaliknya pembinaan pembiayaan tidak berpengaruh nyata terhadap keuntungan UMKM.The Influence Of Capital Resources And Financing Of Profits Micro, Small And Medium Of Islamic Cooperation Baitul Qiradh Baiturrahman Members Branch Ulee KarengAbstract. Capital is one of the factors of production which is essential to improve profits. Development of financing a program to monitor the development of micro, small and medium enterprises that obtain capital loan. This study aims to determine the influence of their own capital, loan capital and development funding to benefit micro, small and medium enterprises (MSMEs) Islamic Cooperative Baitul Qiradh Baiturrahman members Branch Ulee Kareng.  The population in this study is the MSMEs Islamic Cooperative Baitul Qiradh Baiturrahman members, who received loan capital and financing guidance. The sampling technique is done by simple random sampling method.  The sample size in this study is as much as 24 samples. The analytical method used in this research is multiple linear regression analysis. The results showed that equity and loan capital significantly affect profits of MSMEs, fostering financing otherwise not significantly affect profits of MSMEs.

scholarly journals EFFECT THE UNDERSTANDING OF TAXATION, TAX SANCTIONS AND TAXPAYER AWARENESS OF TAXPAYER COMPLIANCE (RESEARCH ON TAXPAYERS OF INDIVIDUAL ENTREPRENEURS IN TANGERANG REGION)

2020 ◽  
Vol 2 (1) ◽  
pp. 87-93
Author(s):  
Megi Triandani ◽  
Apollo Apollo
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Random Sampling ◽  
Linear Regression Analysis ◽  
Tax Compliance ◽  
Simple Random Sampling ◽  
Multiple Linear Regression Analysis ◽  
Analysis Method ◽  
Analysis Technique

The purpose of this research are to examine how much influence the understanding of taxation, tax sanctions and taxpayer awareness of tax compliance. The population in this research are the taxpayers of individual entrepreneurs in the Tangerang Region, then the samples are drawn using a method simple random sampling. Using quantitative and analytic statistics method for the analytical method that are multiple linear regression analysis method. The results showed that taxpayer understanding and taxpayer awareness affected taxpayer compliance while tax sanctions did not affect the compliance of taxpayers of individual entrepreneurs in the Tangerang Region. The data analysis technique used in this research was SPSS v.23

scholarly journals Pengaruh Kesadaran Wajib Pajak, Pengetahuan Perpajakan, dan Sanksi Perpajakan Pada Kepatuhan Wajib Pajak UMKM

2020 ◽  
Vol 30 (6) ◽  
pp. 1458
Author(s):  
Efrie Surya Perdana ◽  
A.A.N.B Dwirandra
Keyword(s):  
Regression Analysis ◽  
Random Sampling ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Tax Compliance ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Stratified Random Sampling ◽  
Analysis Techniques

This study aims to determine the effect of awareness of taxpayers, tax knowledge and tax sanctions on UMKM taxpayer compliance registered at Tabanan Primary Tax Office. This research uses primary data and secondary data. Primary data were obtained from responses to a series of statements in the form of questionnaires to UMKM taxpayers registered at the Tabanan Primary Tax Office, while secondary data was in the form of data on the number of UMKM taxpayers registered at the Tabanan Primary Tax Office. The sample in this study was determined using the stratified random sampling method. After fulfilling the classical assumption test, the data are then analyzed using multiple linear regression analysis techniques. The results of this study indicate that taxpayer awareness, tax knowledge, and tax sanctions have a positive and significant effect on tax compliance of UMKM registered at the Tabanan Primary Tax Office. Keywords: Taxpayer Awareness; Taxation Knowledge; Tax sanctions; UMKM Taxpayer Compliance.

scholarly journals Pengaruh Penerapan Sistem E-Filling, Sanksi Perpajakan, Biaya Kepatuhan dan Pengetahuan Perpajakan Terhadap Kepatuhan WPOP pada KPP Pratama Badung Utara

2021 ◽  
Vol 2 (2) ◽  
pp. 104-109
Author(s):  
Izra Syafira
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Random Sampling ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Simple Random Sampling ◽  
Multiple Linear Regression Analysis ◽  
Determination Method ◽  
Compliance Costs ◽  
Filling System

This study aims to empirically test the effect of the application of e-filling system, tax sanctions, compliance costs and tax knowledge on the compliance of private taxpayers. The method of analysis used in this study is multiple linear regression analysis. The method of sampling taxpayers using the slovin formula, with the taxpayer sample used is as many as 100 respoden. The sample determination method uses a simple random sampling method. The results of this study showed that variable application of e-filling (X1) positively and significantly affects the compliance of private taxpayers. This is evidenced by the significance result of 0.000<0.05. Tax sanctions (X2) have a positive and significant effect on the compliance of private taxpayers. This is evidenced by the significance result of 0.001<0.05. Compliance costs (X3) have a positive and significant impact on the compliance of private persons taxpayers. This is evidenced by the significance result of 0.000<0.05. Tax knowledge (X3) has a positive and significant effect on the compliance of private taxpayers. This is evidenced by the significance of 0.000<0.05.

scholarly journals PENGARUH KEPEMIMPINAN DAN BUDAYA ORGANISASI TERHADAP KINERJA KARYAWAN PT KAO INDONESIA

2020 ◽  
Vol 8 (2) ◽  
Author(s):  
Pendi Hasyim ◽  
Nuridin Nuridin
Keyword(s):  
Organizational Culture ◽  
Regression Analysis ◽  
Data Analysis ◽  
Random Sampling ◽  
Employee Performance ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Simple Random Sampling ◽  
Multiple Linear Regression Analysis ◽  
Analysis Method

<em>This study aims to determine the Effect of Leadership and Organizational Culture on Employee Performance of PT. Kao Indonesia. The population in this study amounted to 300 employees. By using the Slovin formula a sample of 75 employees was obtained. The sampling technique used is simple random sampling. This study uses a quantitative approach, data for this study were obtained through a questionnaire that was filled out by respondents who had been determined. The data analysis method used is a simple and multiple linear regression analysis method. The research results partially show that leadership has a significant effect on employee performance. Organizational culture has a significant effect on employee performance. While simultaneously leadership variables and organizational culture have a positive and significant effect on the performance of employees of PT. Kao Indonesia.</em>

scholarly journals DETERMINANTS OF COMPLIANCE WITH PERSONAL TAX OBLIGATION: DO TAX AMNESTY PLAY?

ACCRUALS ◽  
2019 ◽  
Vol 3 (2) ◽  
pp. 259-267
Author(s):  
Resshe Serlly Gita ◽  
Amir Hidayatulloh
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Tax Amnesty ◽  
Convenience Sampling ◽  
The City

This study aims to analyse the effect of tax services, tax amnesty, taxation knowledge, and tax sactions on taxpayer compliance. The population in the study is an individual taxpayer in the city of Yogyakarta. The sample in the study was an individual taxpayer in the city of Yogyakarta, and took part in the tax amnesty program. The sampling technique in this study used the convenience sampling method. Responden in the study amounted 60 respondents. The data anlysis technique in this study used multiple linear regression analysis. This study obtained result that taxpayer compliance in influenced by tax services and tax amnesty programs. However, taxation knowledge and tax saction does not affect taxpayer compliance. The cause of taxation knowledge does not affest taxpayer compliance, perhaps the understanding of taxpayers regarding the procedures for payment and reporting is still minimal. Meanwhile, the reason for lack of support fot tax sanction on taxpayer compliance, perhaps because taxpayers consider that saction given when taxpayer violate laws are still mild. Therefore, these two reasons are factors that encourage taxpayers to behave disobediently.

scholarly journals PENGARUH PENGETAHUAN PERPAJAKAN, SANKSI PAJAK, DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN MEMBAYAR PAJAK BUMI DAN BANGUNAN DI KECAMATAN SONDER KABUPATEN MINAHASA

2020 ◽  
Vol 15 (2) ◽  
pp. 175
Author(s):  
Ablessy Mumu ◽  
Jullie J. Sondakh ◽  
I Gede Suwetja
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Analytical Method ◽  
Research Method ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Sample Selection ◽  
Tax Compliance ◽  
Multiple Linear Regression Analysis ◽  
State Revenue

Tax has a very important role for development in Indonesia because tax is the biggest source of state revenue. Compliance with paying taxes is very important to increase the country's income and welfare. The purpose of this study was to determine the effect of tax knowledge, tax sanctions, and taxpayer awareness of tax compliance in paying land and building taxes. The research method is quantitative. The sample selection uses the accidental sampling method by distributing questionnaires to 100 land and building taxpayers in Sonder District, Minahasa Regency. The analytical method used is multiple linear regression analysis using the SPSS program. The results showed that tax knowledge, tax sanctions and awareness of taxpayers had a positive and significant effect on compliance with paying land and building taxes in Sonder District, Minahasa Regency.

scholarly journals ANALISIS KEPATUHAN WAJIB PAJAK HOTEL BERDASARKAN PEMERIKSAAN PAJAK, SANKSI PERPAJAKAN, KONDISI KEUANGAN DAN PREFERENSI RESIKO PADA HOTEL-HOTEL YANG TERDAFTAR DI BAPPENDA KABUPATEN BOGOR

2017 ◽  
Vol 3 (2) ◽  
pp. 11
Author(s):  
Ade Budi Setiawan ◽  
Siti Meliana
Keyword(s):  
Regression Analysis ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Tax Compliance ◽  
Risk Preference ◽  
Multiple Linear Regression Analysis ◽  
Positive Influence ◽  
Tax Revenue ◽  
Financial Condition ◽  
Tax Audit

This research was aims to determine the influence of tax audit, tax penalties, financial condition and risk preference on tax compliance in paying taxes hotels at BAPPEDA (Revenue Service), Bogor. The population in this study are all registered taxpayer hotels in BAPPEDA (Revenue Service), Bogor .The sampling method used in this research is purposive sampling with criteria are accounting staff and tax professional of tax compliance in taxpayers hotels, who can’t reach tax revenue targets during 2014-2015. The datas in this study was obtained by distributing questionnaires to 52 respondents on tax compliance in taxpayer hotels in Bogor City. This study was tested by using multiple linear regression analysis with SPSS 20.00 for windows. Based on the analysis result, it can be concluded that tax audit, tax penalties and financial condition had positive influence on tax compliance in taxpayer hotels at BAPPENDA (Revenue Service), Bogor. While risk preference, hasn’t influence on tax compliance in taxpayer hotels at BAPPENDA (Revenue Service), Bogor.Keyword : Tax Audit, Tax Penalties, Financial Condition, Risk Preference, Tax Compliance, Hotels Taxpayer

Sign in / Sign up

Export Citation Format

Share Document