scholarly journals Pengaruh Penerimaan Pajak Hotel dan Pajak Restoran Terhadap Pendapatan Asli Daerah Provinsi DKI Jakarta

2021 ◽  
pp. 94-99
Author(s):  
Fitri Rahmiyatun ◽  
Ratiyah ◽  
Hartanti ◽  
RM Tedy Aliudin
Keyword(s):  
Regression Analysis ◽  
Regression Equation ◽  
Coefficient Of Determination ◽  
Tax Revenue ◽  
Test Results ◽  
Literature Study ◽  
Regional Income ◽  
Local Revenue ◽  
R Value

The purpose of this study was to determine how much influence restaurant tax revenue has on local revenue in DKI Jakarta province.The data that the authors use in this study is data on restaurant tax revenue in the municipality of East Jakarta and data on the original regional income of the province of DKI Jakarta for the period 2011-2018.This research uses the method of observation and literature study with regression analysis, correlation & determination.The results showed that the effect of restaurant tax revenue is quite strong and in line with the r value of 0.970. From the test results the coefficient of determination produces an R Square value of 0.941 or 94.1% and the regression equation Y= 14.706 + 0.636X. These results indicate that restaurant tax has an influence on PAD in DKI Jakarta Province by 94.1% and the remaining 5.9% is influenced by other factors that are not examined.

Faktor – Faktor Yang Mempengaruhi Minat Berwirausaha Mahasiswa Program Studi Manajemen Fakultas Ekonomi Universitas Flores

Analisis ◽  
2020 ◽  
Vol 19 (1) ◽  
pp. 76-84
Author(s):  
Nasarius Aban ◽  
Gabriel Tanusi
Keyword(s):  
Emotional Intelligence ◽  
Regression Analysis ◽  
Family Environment ◽  
Linear Regression Analysis ◽  
Simple Random Sampling ◽  
Coefficient Of Determination ◽  
Test Results ◽  
Study Program ◽  
Management Study ◽  
The University

This study aims to determine the effect of emotional intelligence, independent attitude and family environment on the interest in entrepreneurship at the University of Flores Management Faculty of Economics. This research is an associative research. The population in this study were students of the Management Study Program of the Faculty of Economics of the University of Flores in the class of 2015-2016 who had passed the entrepreneurship courses of 170 people. Samples taken in this study were 105 respondents, with sampling techniques using simple random sampling. Data collection using questionnaires and interviews, while data analysis was performed using multiple linear regression analysis. The results of multiple regression analysis are Y = 1.060 + 0.594X1 + 0.114X2 + 0.421X3 + e. The coefficient of determination R2 for the variables X1, X2, X3 is 0.675, which means that entrepreneurial interest can be influenced by emotional intelligence, independent attitude and family environment by 67.50% and the remaining 32.50% is influenced by other factors including factors of education, skills, motivation and others. F test results show the value of Fcount> Ftable (28.442> 2.69) with a significant level of 0.000 <0.05 meaning that there is a positive and significant influence between emotional intelligence, independent attitude and family environment together on the entrepreneurial interest of the Faculty of Management Study Program Students The economy. Partial test results (t) show 1) Emotional intelligence factors have a positive and significant effect on entrepreneurial interest 2) Family environment factors have a positive and significant effect on entrepreneurial interest 3) Independent attitude factor has no positive and significant effect on entrepreneurial interest.

scholarly journals Analisis Kinerja Keuangan Provinsi Jambi

2018 ◽  
Vol 18 (3) ◽  
pp. 628
Author(s):  
Sudirman Sudirman ◽  
Susilawati Susilawati
Keyword(s):  
Central Government ◽  
Third Party ◽  
Domestic Product ◽  
Tax Revenue ◽  
Dependency Ratio ◽  
Regional Income ◽  
Economic Growth Rate ◽  
Regional Autonomy ◽  
Local Revenue ◽  
Revenue Elasticity

The contribution of local revenue (PAD) to regional income during the 2012-2016 period on average was 37.99% per annum and for 2012 the contribution of local revenue to regional income was 37.02%. This is due to the fact that the receipt of original regional income from third party contributions is very large. On average during the period of 2012-2016 the ability of local tax is relatively low if linked to the Gross Regional Domestic Product. While the power of regional retribution if associated with Gross Regional Domestic Product is also still relatively low, but has increased from year to year. This shows that management management in receiving regional retribution has increased. On average during the 2012-2016 period the realization of local tax revenues reached 103.63% per year (very effective) from the target of local tax revenue. In addition, the realization of regional retribution revenue reaches 103.20% per year (very effective) from the target of receiving regional retribution. Whereas the realization of BUMD profit income only reached 131.01% per year (very effective) from the target of BUMD profit income and the realization of other revenue from legitimate PAD only reached 109.36% per annum (very effective). On average, the economic growth rate of Jambi Province is 5.18% per year, it is expected that the increase in local tax revenue elasticity will increase by 8.90% per year. elasticity of the increase in regional retribution receipts is 12.91% per year. The dependency ratio of Jambi Province in the period of 2012-2016 was an average of 31.69 percent per year. Jambi province's regional autonomy ratio in the 2012-2016 period is an average of 12 percent per year with instructive conditions means it is very dependent on the central government

scholarly journals Dampak Kemampuan dan Pengalaman Kerja terhadap Kinerja Karyawan

2019 ◽  
Vol 1 (1) ◽  
pp. 131-142
Author(s):  
Ahmad Sumitra ◽  
Deni Muhammad Danial ◽  
Eryy Sunarya
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Work Experience ◽  
Employee Performance ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Study Data ◽  
Coefficient Of Determination ◽  
Literature Study ◽  
Analysis Techniques

This study aims to determine the effect of Ability (Variable X1) and Work Experience (Variable X2) on employee performance. The method used in this study is using descriptive methods and associative methods. Data collection techniques conducted by researchers in this study are through observation, questionnaire interviews, documentation and literature study. Data analysis techniques start from the compilation of data, tabulation of data up to the testing phase. Based on the results of the calculation of the study of multiple linear regression analysis. The coefficient of determination (R2) can be obtained from the capability variable (X1) and work experience (X2) affects 89.8% (0.898) on employee performance (Y), the remaining 10.2% is influenced by other factors outside the research this. Conclusions, abilities and work experience have an impact on employee performance Keywords: Ability, Work Experience, Employee Performance.

scholarly journals Kompensasi, Independensi, Profesionalisme dan Etika Profesi Internal Auditor terhadap Kualitas Audit di Inspektorat Jenderal Kementerian Ketenagakerjaan

1970 ◽  
Vol 3 (02) ◽  
pp. 199-210
Author(s):  
Aulia Saputra ◽  
Dwi Setiawan Susanto
Keyword(s):  
Regression Analysis ◽  
Professional Ethics ◽  
Audit Quality ◽  
Jel Classification ◽  
Primary Data ◽  
Coefficient Of Determination ◽  
Test Results ◽  
Internal Auditor ◽  
Internal Auditors

A B S T R A C T The purpose of this study was to determine and analyze the influence of competence, independence, professionalism and professional ethics of internal auditors to audit the quality of the Inspectorate General of Ministry of Manpower. The data used in this study are primary data obtained through questionnaires distributed to 60 auditors at the Inspectorate I until IV . Tests carried out by the analysis of data using SPSS regression. Based on the test results coefficient of determination, it is known that the competence, independence, professionalism and ethics of auditors affect audit quality by 84,6 %, while the remaining 15,4% is influenced by other factors. Meanwhile, regression analysis and hypothesis testing showed that the competence, independence, professionalism and ethics of the profession have a significant effect on audit quality either partially or simultaneously. A B S T R A K Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis bagaimana pengaruh kompetensi, independensi, profesionalisme dan etika profesi internal auditor terhadap kualitas audit pada Inspektorat Jenderal Kementerian Ketenagakerjaan RI. Data yang digunakan dalam penelitian ini adalah data primer yang diperoleh melalui kuisioner yang disebarkan kepada 60 auditor pada Inspektorat I s.d. IV. Pengujian data dilakukan dengan analsis regresi menggunakan aplikasi SPSS. Berdasarkan hasil uji koefesien determinasi, diketahui bahwa kompetensi, independensi, profesionalisme dan etika auditor mempengaruhi kualitas audit sebesar 84,6%, sedangkan sisanya sebesar 15,4% dipengaruhi oleh faktor lain. Sementara itu, Hasil analisis regresi dan uji hipotesis menunjukkan bahwa kompetensi, independensi, profesionalisme dan etika profesi memiliki pengaruh yang signifikan terhadap kualitas audit baik secara parsial maupun secara simultan. JEL Classification: H83

scholarly journals PENGARUH DANA ALOKASI KHUSUS DAN PENDAPATAN ASLI DAERAH TERHADAP BELANJA MODAL STUDI KASUS PADA KABUPATEN BOLAANG MONGONDOW TAHUN 2004-2013

2019 ◽  
Vol 17 (2) ◽  
Author(s):  
Mohammad Bayu Moha ◽  
Anderson Guntur Kumenaung ◽  
Debby Christina Rotinsulu
Keyword(s):  
Regression Analysis ◽  
Capital Expenditure ◽  
Ordinary Least Squares ◽  
Least Square ◽  
Economic Resources ◽  
Capital Expenditures ◽  
Test Results ◽  
Least Squares Regression ◽  
Ordinary Least Square ◽  
Local Revenue

Abstrak Pendapatan Asli Daerah (PAD)  merupakan salah satu komponen pendapatan utama pemerintah daerah dalam menunjang anggaran rumah tangganya, semakin tinggi tingkat pendapatan yang dimiliki oleh daerah tentu akan semakin tinggi pula tingkatan kemandiriannya dan bisa memaksimalkan pengalokasian anggaran untuk pembangunan sektor-sektor unggulan. Sedangkan Dana Alokasi Khusus (DAK) menjadi sumber pendapatan daerah yang bisa menambah asset local dan secara agreggat menambah pendapatan melalui peningkatan sumber-sumber perekonomian yang dimiliki. Dalam penelitian ini digunakan Ordinary least square dengan analisis regresi berganda dan mendapatkan hasil uji t dan uji f menunjukan bahwa PAD berpengaruh positif dan signifikan terhadap belanja modal sedangkan DAK tidak memberi pengaruh yang signifikan, namun melalui uji R Square didapatkan hasil 82,7 hal ini berarti secara bersama-sama pengaruh PAD dan DAU terhadap belanja modal adalah 82,7 % (persen) sedangkan sisanya dipengaruhi variable lain. Kata kunci : Pendapatan Asli Daerah (PAD), Dana Alokasi Khusus (DAK), Belanja Modal   Abstract Local Revenue  is one of the major revenue components of the local government in supporting the household budget, the higher the level of income that is owned by the region of course the higher the level of independence and can maximize the budget allocation for the development of leading sectors. While the Special Allocation Fund became a source of local revenue that can increase local assets and collectively increase revenue through increased economic resources owned. This study used the Ordinary least squares regression analysis and obtain test results and test t f showed that PAD positive and significant impact on capital expenditures, while DAK does not give a significant influence, but through R Square test showed 82.7 this means  collectively influence of PAD and DAU towards capital expenditure was 82.7% (percent) while the rest influenced other variables. Keywords: Local Revenue,  the Special Allocation Fund, Capital Expenditure  

scholarly journals PENGARUH KONTRIBUSI PENERIMAAN PAJAK HOTEL DAN PAJAK RESTORAN TERHADAP PENDAPATAN ASLI DAERAH DI WILAYAH KOTA BATAM TAHUN 2012-2014 (Studi Kasus Dinas Pendapatan Asli Daerah di Kota Batam)

2017 ◽  
Vol 6 (2) ◽  
Author(s):  
Aznedra Aznedra
Keyword(s):  
Regression Analysis ◽  
Data Collection ◽  
Multiple Regression Analysis ◽  
Quantitative Research ◽  
Field Research ◽  
Tax Revenue ◽  
Local Revenue ◽  
Library Research ◽  
Analysis Technique ◽  
The City

Tujuan dari penelitian ini adalah (1) Untuk mengetahui pengaruh kontribusi penerimaan pajak terhadap pendapatan asli daerah di Kota Batam tahun 2012-2014. (2) Untuk mengetahui pengaruh kontribusi penerimaan pajak terhadap pendapatan asli daerah di wilayah kota Batam tahun 2012-2014. (3) Untuk mengetahui pengaruh kontribusi penerimaan perpajakan pajak hotel dan restoran secara bersama terhadap pendapatan di Kota Batam pada tahun 2012-2014. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian kuantitatif. Populasi penelitian ini adalah laporan realisasi pajak hotel dan pajak restoran tahun 2012-2014. Teknik pengumpulan data yang digunakan adalah penelitian kepustakaan dan penelitian lapangan. Teknik analisis yang digunakan adalah analisis regresi berganda. Hasil penelitian menunjukkan bahwa (1) pajak hotel variabel parsial namun tidak berpengaruh signifikan terhadap pendapatan. (2) pajak restoran sebagian berpengaruh signifikan terhadap pendapatan dan (3) pajak atas pajak hotel dan restoran berpengaruh secara signifikan terhadap pendapatan,Kata kunci: kontribusi pajak hotel, kontribusi pajak restoran, pendapatan daerah.The purpose of this research is (1) To know the effect of the contribution of tax revenue to local revenues hotel in the city of Batam years 2012-2014. (2) To determine the influence of the contribution of tax revenue to local revenue restaurants in the city area of Batam years 2012-2014. (3) To determine the influence of the contribution of tax revenue the hotel and restaurant taxes jointly on revenue in the city of Batam in 2012-2014.This type of research used in this research is quantitative research. The population of this study is the report on the realization of hotel tax and restaurant tax years 2012-2014. Data collection techniques used is a library research and field research. The analysis technique used is multiple regression analysis. The results showed that (1) partial variable hotel tax but not significant effect on revenue. (2) partially restaurant tax significant impact on revenue and (3) the tax on hotel and restaurant taxes jointly significant impact on revenue, Keywords: hotel tax contribution, restaurant tax contribution, local revenue

scholarly journals PENGARUH PERENCANAAN ANGGARAN TERHADAP PENYERAPAN ANGGARAN PADA DINAS PENATAAN RUANG KOTA BANDUNG

2020 ◽  
Vol 3 (2) ◽  
pp. 27-35
Author(s):  
Engkus ◽  
Endang Hermawan ◽  
Endah Dwi Rahmawati
Keyword(s):  
Significant Influence ◽  
Quantitative Research ◽  
Regression Coefficient ◽  
Coefficient Of Determination ◽  
Test Results ◽  
Simple Linear Regression ◽  
Literature Study ◽  
Linear Regression Coefficient ◽  
Budget Planning ◽  
Analysis Technique

This study aims to determine how much influence budget planning has on budget absorption. The method used in this research is quantitative research with an associative approach. Data collection techniques through literature study, observation and questionnaires. The questionnaire was distributed to 76 respondents, with the analysis technique is a simple linear regression coefficient. The results of this study have a significant influence between the dimensions of budget planning and budget absorption. With two-sided testing (significance = 0.05) the partial test results (t test) obtained t count > t table (12.582 > 1.995). In the simultaneous regression coefficient test (f test), the results of f count > f table (158.296 > 3.09) are obtained with a significant level of 0.000 < 0.05, so Ha is accepted, meaning that simultaneously there is a significant influence between budget planning and budget absorption. While the calculation of the coefficient of determination is 68.1%, the influence of budget planning on budget absorption is 68.1% and the remaining 31.9% is influenced or explained by other variables not examined by the researcher.

PENGARUH PENDAPATAN ASLI DAERAH DAN DANA ALOKASI UMUM TERHADAP TINGKAT KEMANDIRIAN KEUANGAN DAERAH (Studi Empiris pada Provinsi D.I Yogyaarta tahun 2008-2013)

2016 ◽  
Vol 3 (1) ◽  
Author(s):  
Titi Yuli Astuti ◽  
Sunarto Sunarto
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Hypothesis Test ◽  
Secondary Data ◽  
T Test ◽  
Coefficient Of Determination ◽  
Test Results ◽  
Financial Independence ◽  
Local Revenue

The purpose of this study was to determine (1) the level of local financial independence in the province D.I. Yogyakarta (2) the influence of the local revenue of the level of local financial independence in the province D.I. Yogyakarta, and (3) the effect of general allocation funds to the level of financial independence in the region D.I. Yogyakarta province. This research is quantitative. The population in this study is D.I. Yogyakarta province of 2008-2013. The data used in this research is secondary data. Secondary data used was obtained APBD Realization Report of DPDPK city of Yogyakarta and BPS. The data have been collected and analyzed by the method of data analysis first conducted classical assumption test before hypothesis test. Testing the hypothesis in this study using multiple linear regression t test, F test, and test the coefficient of determination. The analysis showed local revenue positive and significant impact on the level of local financial independence with 15.661 t-test results with a significant level of 0.000, t-test bigger than ttable (15.661> 2.0639, general allocation funds do not affect the level of independence the financial area, with the t-count is smaller than t-table (-0.216

scholarly journals Pengaruh Kualitas Produk dan Harga Terhadap Keputusan Pembelian Tupperware (Studi Kasus Ibu Rumah Tangga di Perumahan Kunciran - Tangerang)

2020 ◽  
Vol 4 (1) ◽  
pp. 94-104
Author(s):  
Ivan Putranto ◽  
Kartoni Kartoni
Keyword(s):  
Regression Analysis ◽  
Hypothesis Testing ◽  
Product Quality ◽  
Significant Influence ◽  
Coefficient Of Determination ◽  
Purchase Decision ◽  
Purchase Decisions ◽  
Test Results ◽  
Purchasing Decisions ◽  
Simultaneous Test

This research aims to determine the effect of product quality on Tupperware purchasing decisions, determine the effect of prices on Tupperware purchase decisions, and determine the effect of product quality and price on Tupperware purchase decisions. The method used is descriptive with an associative approach. Sampling used saturated sampling, while to get data done by distributing questionnaires to 60 respondents who then analyzed the influence partially and simultaneously using regression analysis, coefficient of determination and hypothesis testing with t test and f test. The results showed that: The effect of product quality on purchasing decisions of 24.6%, this effect is positive and significant. Hypothesis testing obtained t count> t table or (4.852> 1,296) means that there is a positive and significant effect between product quality on purchasing decisions. The influence of prices on purchasing decisions by 49.7%, this effect is positive and significant. Hypothesis testing is obtained (6,370> 1,296) meaning that there is a positive and significant influence between the price of the purchasing decision. Simultaneous test results of product quality and price have a positive and significant influence on purchasing decisions with a contribution of 40.4%. Hypothesis testing is obtained (23.457> 2.80), meaning that there is a positive and significant influence between product quality and price on purchasing decisions. Based on the results of the study it can be concluded that partially and simultaneously the quality and price of the product is influences the purchase decision of Tupperware. Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh kualitas produk terhadap keputusan pembelian Tupperware, mengetahui pengaruh harga terhadap keputusan pembelian Tupperware, dan mengetahui pengaruh kualitas produk dan harga terhadap keputusan pembelian Tupperware. Metode yang digunakan adalah deskriptif dengan pendekatan asosiatif. Sampling yang digunakan sampling jenuh, sedangkan untuk mendapatkan data dilakukan dengan menyebar kuesioner kepada 60 responden yang kemudian dianalisis pengaruh secara parsial dan simultan dengan menggunakan analisis regresi, koefisien determinasi serta pengujian hipotesis dengan uji t dan uji F. Hasil penelitian menunjukkan bahwa: Pengaruh kualitas produk terhadap keputusan pembelian sebesar 24,6%, pengaruh ini positif dan signifikan. Pengujian hipotesis diperoleh t hitung > t tabel atau (4,852 > 1.296) dan probability 0,000 < 0,1 H1 diterima artinya terdapat pengaruh yang positif dan signifikan antara kualitas produk terhadap keputusan pembelian. Pengaruh harga terhadap keputusan pembelian sebesar 49,7%, pengaruh ini positif dan signifikan. Pengujian hipotesis diperoleh (6,370 > 1.296) dan probability 0,000 < 0,1 H1 diterima artinya terdapat pengaruh yang positif dan signifikan antara harga terhadap keputusan pembelian. Hasil uji simultan kualitas produk dan harga memiliki pengaruh yang positif dan signifikan terhadap keputusan pembelian dengan kontribusi pengaruh sebesar 40,4%. Pengujian hipotesis diperoleh (23,457 > 2.80) dan probability 0,000 < 0,1 sehingga H1 diterima artinya terdapat pengaruh yang positif dan signifikan antara kualitas produk dan harga terhadap keputusan pembelian. Berdasarkan hasil penelitian dapat disimpulkan bahwa secara parsial kualitas produk berpengaruh terhadap keputusan pembelian Tupperware, harga berpengaruh terhadap keputusan pembelian Tupperware dan secara simultan kualitas produk dan harga berpengaruh terhadap keputusan pembelian Tupperware. Kata Kunci : Kualitas Produk, Harga dan Keputusan Pembelian

scholarly journals ANALISIS EFEKTIVITAS DAN KONTRIBUSI PENERIMAAN PAJAK REKLAME TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN PEKALONGAN

2020 ◽  
Vol 17 (1) ◽  
pp. 49
Author(s):  
Rizka Ariyanti ◽  
Singgih Setiawan ◽  
Nur Cahyati
Keyword(s):  
Financial Management ◽  
Research Method ◽  
Secondary Data ◽  
Tax Revenue ◽  
Contribution Ratio ◽  
Literature Study ◽  
Local Revenue ◽  
Descriptive Research ◽  
Study Techniques ◽  
Descriptive Method

The purpose of this study was to determine the effectiveness and contribution of advertisement tax revenue to local revenue in Pekalongan Regency in 2014-2018. This study uses secondary data obtained from the Regional Financial Management Agency of Pekalongan Regency.The research method used is descriptive method and data collection techniques. Observations were made using observation, interview, documentation and literature study techniques. The method in this study uses qualitative and descriptive research types.The results of this study indicate that the effectiveness of advertisement tax revenue during the period 2014 - 2018 has a ratio of more than 100% so it can be said to be very effective. The contribution of advertisement tax to Pekalongan Regency's Regional Revenue (PAD) during the period 2014 - 2018 with the contribution ratio is still below 10% so it is said to be very less. Keywords       : Effectiveness, Contribution, Original Regional Revenue

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