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 STORE ATMOSPHERE, SOCIAL MEDIA PROMOTION, WORD OF MOUTH TERHADAP KEPUTUSAN PEMBELIAN DI HABBIT EATERY COFFEE MALANG

2021 ◽  
Vol 2 (2) ◽  
pp. 26-36
Author(s):  
Mariana Puspa Dewi
Keyword(s):  
Social Media ◽  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Word Of Mouth ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Purchasing Decisions

This research aims to find out and explain the effect of store atmosphere, promotion on social media and word of mouth on consumer purchasing decisions at the Habbit Eatery Coffee either partially or simultaneously. This research uses a quantitative approach. The sample of this study were 100 consumers of cafe omah root using non probability sampling method and accidental sampling technique. The instrument of this study uses a questionnaire and analyzed using multiple linear regression analysis. The results of this study indicate that store atmosphere partially has no effect on purchasing decisions, promotion on social media and word of mouth partially has a positive and significant effect on purchasing decisions. Simultaneously, store atmosphere, promotion on social media and word of mouth has a positive and significant effect on purchasing decisions.  

scholarly journals PENGARUH PENGETAHUAN PAJAK, PERSEPSI TENTANG KONSULTAN PAJAK DAN ACCOUNT REPRESENTATIVE TERHADAP MINAT MENGGUNAKAN JASA KONSULTAN PAJAK

AKUNTABILITAS ◽  
2019 ◽  
Vol 11 (2) ◽  
pp. 99-114
Author(s):  
Hadi Kusuma
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Quantitative Research ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Independent Variables ◽  
Convenience Sampling ◽  
Program Version

This research aims to analyse the factor that affect the corporate taxpayers use tax consultant services. The independent variables in this research are knowledge of taxation, perception about tax consultant, and perception about account representative, and the dependent variable is interest in using the services of a tax consultant. This research is quantitative research. The population in this research is the corporate taxpayers who is registered in the KPP Kota Palembang on 2016 by taking sample of 100 respondents. The sampling technique is using Convenience Sampling. Respondents’s answer in the questionnaire were analyze using multiple linear regression analysis using SPSS Program Version 17. From the result of multiple linear regression analysis, the conclution was the perception of tax consultant From the result of multiple linear regression analysis, the conclution was the knowledge of taxation, perception about tax consultant, and perception about account representative has a positive and significant effect on corporate taxpayer’s interest of using tax consultant service in the KPP Kota Palembang.

scholarly journals Pengaruh Lokasi dan Harga terhadap Kepuasan Konsumen dengan Gaya Hidup sebagai Variabel Intervening (Studi pada Waroeng Steak and Shake Cabang Yogyakarta)

2019 ◽  
Vol 4 (2) ◽  
pp. 116
Author(s):  
Suseno Hendratmoko
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Consumer Satisfaction ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Purposive Sampling ◽  
Quantitative Descriptive

This study aims to determine the effect of location and price on consumer satisfaction with lifestyle as an intervening variable by taking a research location at Waroeng Steak and Shake Branch Jalan Colombo No 22 - Yogyakarta. Lifestyle is focused on the lifestyle of students who are consumers of the Colombo branch of Waroeng Steak and Shake Yogyakarta. This research belongs to the quantitative descriptive category by using multiple linear regression analysis, multiple linear regression. While the sampling method was carried out with a purposive sampling technique for 100 consumers who visited the Colombo branch of Waroeng Steak and Shake. From the results of the analysis it was found that location variables influence consumer satisfaction, price variables influence consumer satisfaction, location variables influence lifestyle, price variables affect lifestyle, lifestyle variables affect consumer satisfaction, location variables influence consumer satisfaction with lifestyle as an intervening variable, and the price variable influences consumer satisfaction with lifestyle as an intervening variable.

scholarly journals Pengaruh Kesadaran WP, Pelayanan Fiskus, Sanksi Pajak, dan Tax Amnesty Pada Kepatuhan WPOP

2019 ◽  
pp. 2039
Author(s):  
I Gusti Putu Agung Darma Wicaksana ◽  
Ni Luh Supadmi
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Data Collection ◽  
Multiple Linear Regression ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Purposive Sampling ◽  
Tax Amnesty ◽  
Positive Effect

This study aims to determine the effect of taxpayer awareness, tax authorities, tax sanctions, and tax amnesty on individual taxpayer compliance at the Tabanan Primary Tax Office. This research was conducted at the Tabanan Primary Tax Office. The number of samples taken is 100 taxpayers. The method used is nonprobability sampling, with a purposive sampling technique. Data collection is done by distributing questionnaires and nonparticipant observations. Data were analyzed using multiple linear regression analysis. Based on the results of the study showed that the awareness of taxpayers, tax authorities, tax sanctions, and tax amnesty had a positive effect on the compliance of individual taxpayers at Tabanan Primary Tax Office. The results showed that the awareness of taxpayers, tax authorities, tax sanctions, and the implementation of the tax amnesty policy could increase taxpayer compliance at the Tabanan Primary Tax Office. Keywords: Awareness of the taxpayer, service tax authorities, tax penalties, tax amnesty, taxpayer compliance

scholarly journals PENGARUH AKUNTABILITAS, TRANSPARANSI, DAN KUALITAS PELAYANAN TERHADAP MINAT MUZAKI MEMBAYAR ZAKAT

2020 ◽  
Vol 6 (9) ◽  
pp. 1756
Author(s):  
Nahdliatul Amalia ◽  
Tika Widiastuti
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Data Collection ◽  
Service Quality ◽  
Multiple Linear Regression ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Convenience Sampling

This study aims to determine the effect of accountability, transparency, and service quality on the interest of muzaki (study at zakat institutionsSurabaya). This study uses a quantitative approach with multiple linear regression analysis. The population in this study is all muzaki registered at zakat institutions in Surabaya. The sampling technique using convenience sampling. This study uses 6 (six) zakat institutions that have been selected by taking a sample of 120 muzaki. Primary data collection in this study used a questionnaire. Based on the results of the study show that accountability, transparency, and service qualitypartially have a positive and significant effect on the interest of muzaki to paying zakat. Accountability, transparency, and service qualitysimultaneously have a positive and significant effect on the interest of muzaki to paying zakat.Keywords: Accountability, Transparency, Service Quality, Interest, Zakat, Zakat Institution

scholarly journals CYBER CRIME AWARENESS: INTERNET KNOWLEDGE DAN E-COMMERCE USE PADA UMKM DI KABUPATEN BANTUL YOGYAKARTA

2019 ◽  
Vol 3 (2) ◽  
pp. 203
Author(s):  
Tri Siwi Nugrahani ◽  
Faizal Ardiyanto ◽  
Sulkhanul Umam
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Cyber Crime ◽  
Convenience Sampling ◽  
Special Region

This research aimed to test the effect of internet knowledge and e-commerce use both partially and simultaneously using multiple linear regression analysis. Convenience sampling is used in this research where 59 SMEs from Bantul, Special Region of Yogyakarta Province are involved. The result of this research prove that all the hypotheses are supported except for first hypotheses which stated that internet knowledge significantly and positively affects cybercrime awareness. Therefore, e-commerce use is significantly and positively affects cybercrime awareness, and also internet knowledge and e-commerce is simultaneously affects cybercrime awareness.Keywords: e-commerce, cybercrime, awareness, SMEs, internet knowledge

scholarly journals ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PROFITABILITAS BANK UMUM SYARIAH DI INDONESIA

2020 ◽  
Vol 6 (8) ◽  
pp. 1607
Author(s):  
Dian Anggraini ◽  
Imron Mawardi
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Commercial Bank ◽  
Confidence Level ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Coefficient Of Determination

The purpose of this study is to analyze the factors that affect the profitability of Sharia Commercial Bank in Indonesia. The sampling technique used is saturated sampling, so the population and sample is the Sharia Commercial Bank periode October 2014-March 2018 which amounted to 42 months. This study uses a quantitative approach with multiple linear regression analysis technique.The result showed that with 95% confidence level partially variable Financing to Deposit Ratio have significant effect to profitability, while variable Natural Uncertainty Contract Financing, Non Performing Financing, and Equity have no significant effect on profitability of Sharia Commercial Bank in Indonesia. Nevertheless, Natural Uncertainty Contract Financing, Non Performing Financing, Financing to Deposit Ratio and Equity simultaneously have significant effect to the profitability of Sharia Commercial Bank in Indonesia. With the coefficient of determination of 33,2%.Keywords: Natural Uncertainty Contract, Non Performing Financing, Financing to Deposit Ratio, Equity

scholarly journals PENGARUH AKSESIBILITAS DAN CITRA DESTINASI TERHADAP NIAT BERKUNJUNG KEMBALI KE TELAGA TAMBING

2017 ◽  
Vol 3 (2) ◽  
pp. 201-212
Author(s):  
Taufik Tri Nur Hidayat ◽  
Chalil Chalil ◽  
Maskuri Sutomo
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Research Method ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Destination Image ◽  
Analysis Method

The purpose of this study is to simultaneously and partially determine and analyze the effect of accessibility and destination image toward the revisit to Tambing Lake. The variables of this research are accessibility (X1) and destination image (X2). While the dependent variable is the revisit (Y). This study used the research method of causal descriptive, with the sample size of 70 people. The sampling of this research used incidental sampling technique. The data analysis method in this research used multiple linear regression analysis method. The results showed that: 1). Accessibility and destination image simultaneously have significant effect on the revisit to Tambing Lake; 2). Accessibility partially have significant effect on the revisit to Tambing Lake; 3). Destination image partially have significant effect on the revisit to Tambing Lake. Tujuan penelitian ini adalah untuk mengetahui dan menganalisis pengaruh variabel aksesibilitas dan citra destinasi secara simultan dan parsial terhadap niat berkunjung kembali ke Telaga Tambing. Variabel penelitian ini yaitu aksesibilitas (X1) dan citra destinasi (X2). Sedangkan variabel dependen yaitu niat berkunjung kembali (Y). Metode penelitian yang digunakan adalah metode deskriptif kausal dengan jumlah sampel 70 orang. Bentuk pengambilan sampel menggunakan teknik insidental sampling. Metode analisis data yang digunakan dalam penelitian ini adalah metode analisis regresi linear berganda. Hasil penelitian menunjukan bahwa: 1). Aksesibilitas dan citra destinasi secara simultan (serempak) berpengaruh signifikan terhadap niat berkunjung kembali ke Telaga Tambing; 2). aksesibilitas secara parsial berpengaruh signifikan terhadap niat berkunjung kembali ke Telaga Tambing; 3). citra destinasi secara parsial berpengaruh signifikan terhadap niat berkunjung kembali ke Telaga Tambing.

scholarly journals PENGARUH KUALITAS LAYANAN DAN HARGA TERHADAP KEPUASAN KONSUMEN MEMBELI DI J.CO DONUTS DAN COFFE PALU GRAND MALL

2020 ◽  
Vol 5 (3) ◽  
pp. 240-250
Author(s):  
Dede Kuriang Listanto ◽  
Chalil Chalil ◽  
Ira Nuriya Santi
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Service Quality ◽  
Multiple Linear Regression ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Total Sample ◽  
Multiple Linear Regression Analysis ◽  
Purposive Sampling

This study aims to know the influence of service quality and price to consumen satisfaction at J.CO Donuts and Coffe Palu Grand Mall. Total sample in this study are 60 respondent, with Purposive sampling as sampling technique. Data analysis methode used in this research is Multiple Linear Regression Analysis. The result shows that service quality and price simultaneously have a signifikan influnce to consument satisfaction at J.CO Donuts and Coffe Palu Grand Mall. Service quality partially have a signifikan influence to consument satisfaction at J.CO Donuts and Coffe  Palu Grand Mall. Price partially have a signifikan influence to consument satisfaction at J.CO Donuts and Coffe Palu Grand Mall. Tujuan dari penelitian ini yaitu untuk mengetahui pengaruh kualitas layanan dan harga terhadap kepuasan konsumen di J.CO Donuts dan Coffe Palu Grand Mall. Sampel yang digunakan penelitian ini yaitu sebanyak 60 responden, dengan teknik penarikan sampel yang digunakan adalah purposive sampling. Metode analisis data yang digunakan dalam penelitian ini adalah Regresi Linear Berganda. Hasil penelitian menunjukkan bahwa kualitas layanan dan harga secara serempak berpengaruh siginifikan terhadap kepuasan konsumen di J.CO Donuts dan Coffe Palu Grand Mall. Kualitas layanan secara parsial berpengaruh signifikan terhadap kepuasan konsumen di J.CO Donuts dan Coffe Palu Grand Mall. Harga secara parsial berpengaruh signifikan terhadap kepuasan konsumen di J.CO Donuts dan Coffe Palu Grand Mall.

scholarly journals Pengaruh Profitabilitas, Capital Intensity, dan Inventory Intensity pada Penghindaran Pajak

2019 ◽  
pp. 2293
Author(s):  
Ida Ayu Intan Dwiyanti ◽  
I Ketut Jati
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Capital Intensity ◽  
Multiple Linear Regression Analysis ◽  
Manufacturing Companies

This study aims to determine the effect of profitability, capital intensity, and inventory intensity on tax avoidance. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2017 with a population of 150 companies. Determination of the sample in this research is by non probabilaty sampling method and by purposive sampling technique, so that the research sample is 63 companies. The data analysis technique used in this study is multiple linear regression analysis. Based on the results of multiple linear regression analysis which shows that all independent variables in this study, namely profitability, capital intensity, and inventory intensity have a positive effect on tax avoidance. Keywords: Profitability, capital intensity, inventory intensity, tax avoidance

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