scholarly journals THE EFFECT OF TAXATION ADMINISTRATION REFORM AND TAXTATION KNOWLEDGE ON COMPLIANCE OF PKP

ACCRUALS ◽  
2020 ◽  
Vol 4 (01) ◽  
pp. 35-46
Author(s):  
Abdul Hafiz Tanjung

This research aims to give an overview about administrative reform taxation, taxtation knowledge and compliance taxable enterpreneur for VAT purposes (PKP) descriptively, and whether there is or not an influence of administrative reform taxation and taxtation knowledge towards compliance taxable enterpreneur for VAT Purposes on KPP Pratama Cibeunying Kaler. Data used in this research was primer data collected by using questionnaire which was distributed to respondents. Respondent in this research is PKP listed on KPP Pratama Cibeunying Kaler. Amount of samples obtained as many as 49 PKP taken by method Simple Random Sampling from 96 PKP as a population. As for the research method used was descriptive method and associative. While the data analysis method is in this research is Multiple Linear Regression Analysis. The result of this research shows that tax administrative reform taxtation and taxtation knowledge both partially and simultaneously positive and significant effect to compliance Taxable Enterpreneur for VAT Purposes on KPP Pratama Cibeunying Kaler.

2020 ◽  
Vol 8 (2) ◽  
Author(s):  
Pendi Hasyim ◽  
Nuridin Nuridin

<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>


2020 ◽  
Vol 2 (1) ◽  
pp. 87-93
Author(s):  
Megi Triandani ◽  
Apollo Apollo

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


Author(s):  
Shelly Tamara ◽  
Deni Faisal Mirza ◽  
Willy Evan Wijaya ◽  
Desy Kosasih

This study aims to test and analyze the influence of Work Discipline, Communication and Conflict to Work on the Performance of Employees of PT Pratama Makmur Jaya Medan. The research method is quantitative approach, type of research is descriptive and quantitative nature of this research is descriptive explanatory. Methods of data analysis is multiple linear regression analysis. Sample collection techniques, namely simple random sampling. The research sample is 106 employees. The test results obtained the discipline of work, communication and conflict has positive and significant effect simultaneously on the performance of employees at PT Pratama Makmur Jaya Medan This study aims to test and analyze the influence of Work Discipline, Communication and Conflict to Work on the Performance of Employees of PT Pratama Makmur Jaya Medan. The research method is quantitative approach, type of research is descriptive and quantitative nature of this research is descriptive explanatory. Methods of data analysis is multiple linear regression analysis. Sample collection techniques, namely simple random sampling. The research sample is 106 employees. The test results obtained the discipline of work, communication and conflict has positive and significant effect simultaneously on the performance of employees at PT Pratama Makmur Jaya MedanWork Discipline, Communication, Work Conflicts, EmployeePerformance  


2021 ◽  
Vol 1 (2) ◽  
pp. 80-99
Author(s):  
Salma Watun ◽  
Suwignyo Widagdo ◽  
Nanda Widaninggar

This study aims to analyze the effect of tax sanctions, tax socialization, tax system, and tax avoidance on the barriers to the tax collection. This research method was quantitative. The population in this study are all individual taxpayers who do free work in Jember Regency. By accidental sampling, the samples are fifty respondents of Individual Taxpayers who do free work. Data collection using a questionnaire, and the data analysis method uses multiple linear regression analysis. The results showed that tax sanctions, tax system, tax avoidance had a significant effect on the obstacles to tax collection, while tax socialization has no significant effect on barriers to tax collection. Since the tax socialization had no impact, fiscus should use the strategy to avoid the barriers of tax collection by using account representative assistance in active counseling to the taxpayer.


2017 ◽  
Vol 3 (2) ◽  
pp. 201-212
Author(s):  
Taufik Tri Nur Hidayat ◽  
Chalil Chalil ◽  
Maskuri Sutomo

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.


2020 ◽  
Vol 5 (2) ◽  
pp. 125-134
Author(s):  
Puji Astuti ◽  
Maskuri Sutomo ◽  
Nirwan Nirwan

The purpose of this study was to determine the influence of psychological factors on the decision to buy a Mio M3 CW 125 motorbike in Palu City. The research variables used were psychological factors consisting of motivation, perception, learning, belief, and attitude. While the dependent variable is the decision to buy (Y). The research method used is descriptive causal, with a sample of 90 people. The form of sampling uses accidental sampling technique. Data analysis method used in this study is a multiple linear regression analysis method. The results of this study indicate that: 1) psychological factors consisting of motivation, perception, learning, beliefs, and attitudes simultaneously have a significant effect on the decision to buy a Yamaha Mio M3 CW 125 motorbike; matic Yamaha Mio M3 CW 125; 3) perception partially has a significant effect on the decision to buy a Yamaha Mio M3 CW 125 motorbike; 4) learning partially influences significantly the decision to buy Yamaha Mio M3 CW 125; influential significantly influence the decision to buy a Yamaha Mio M3 CW 125 motorbike matic; 6) the attitude partially influences significantly the decision to buy a Yamaha Mio M3 CW 125 motorbike in Palu City. Tujuan penelitian ini adalah untuk mengetahui pengaruh faktor psikologis terhadap keputusan membeli motor matic Mio M3 CW 125 di Kota Palu.Variabel penelitian yang digunakan yaitu factor psikologisyang terdiri dari motivasi, persepsi, pembelajaran, keyakinan, dan sikap.Sedangkan variabel dependen yaitu keputusan membeli (Y). Metode penelitian yang digunakan bersifat deskriptif kausal,dengan jumlah sampel 90 orang. Bentuk pengambilan sampel menggunakan teknik accidental sampling. Metode analisis data yang digunakan dalam penelitian ini adalah metode analisis regresi linear berganda. Hasil penelitian ini menunjukan bahwa:1) faktor psikologis yang terdiri dari motivasi, persepsi, pembelajaran, keyakinan, dan sikap secara serempak berpengaruh signifikan terhadap keputusan membeli motor matic Yamaha Mio M3 CW 125;2) motivasi secara parsial berpengaruh berpengaruh signifikan terhadap keputusan membeli motor matic Yamaha Mio M3 CW 125;3) persepsi secara parsial berpengaruh berpengaruh signifikan terhadap keputusan membeli motor matic Yamaha Mio M3 CW 125;4) pembelajaran secara parsial berpengaruh berpengaruh signifikan terhadap keputusan membeli motor matic Yamaha Mio M3 CW 125;5) keyakinan secara parsial berpengaruh berpengaruh signifikan terhadap keputusan membeli motor matic Yamaha Mio M3 CW 125;6) sikap secara parsial berpengaruh berpengaruh signifikan terhadap keputusan membeli motor matic Yamaha Mio M3 CW 125 di Kota Palu.


2020 ◽  
Vol 8 (3) ◽  
Author(s):  
Iwan Kurniawan Subagja ◽  
Azis Hakim

<em>This study aims to determine the effect of service quality and brand image on customer satisfaction. The research was conducted at Hotel Grand Candi Semarang. The sampling technique used simple random sampling and data analysis used multiple linear regression analysis. The results showed that service quality and brand image had a positive and significant effect on customer satisfaction at Hotel Grand Candi Semarang.</em>


2021 ◽  
Vol 15 (2) ◽  
pp. 325-340
Author(s):  
Nanda Hidayan Sono

This study aims to analyze the influence of kiai leadership on umana' performance and the effect of salary satisfaction on umana' performance partially, as well as the influence of kiai leadership and salary satisfaction on umana' performance simultaneously. This type of research uses a field research method (Field Research) with a quantitative approach. The sampling technique in this study used the Simple Random Sampling technique to 51 respondents. This study uses statistical analysis consisting of classical assumption test and multiple linear regression analysis. The results of this study indicate that the kiai's leadership has a partially significant effect on umana' performance with a sig. t = 0.003 < = 0.1. Salary satisfaction has no partial effect on umana' performance with a sig value. t = 0.762 > = 0.1. The kiai's leadership and salary satisfaction have a simultaneous effect on umana' performance with a sig. f = 0.004 < = 0.1.


2018 ◽  
Vol 1 (1) ◽  
Author(s):  
Ijabah Alim Istiqomah ◽  
Efriyani Sumastuti ◽  
R. Istiyaningsih

Abstrak Penelitian ini bertujuan untuk mendeskripsikan pengaruh kepribadian, kreativitas, dan lingkungan terhadap minat berwirausaha . Metode yang digunakan dalam penelitian ini adalah metode survai dan data yang digunakan adalah data kuantitatif. Sebanyak 104 sampel diambil secara simple random sampling, dari jumlah populasi 140. Teknik analisis data menggunakan analisis deskriptif persentase, uji asumsi klasik, dan analisis regresi linier berganda dengan bantuan program  IBM SPSS 16.0. Hasil penelitian menunjukkan bahwa kepribadian, kreativitas, dan lingkungan berpengaruh positif dan signifikan terhadap minat berwirausaha siswa kelas X SMK Cut Nya’ Dien Semarang, baik secara simultan maupun parsial. Dalam menumbuhkan minat berwirausaha perlu dilakukan beberapa hal, antara lain adalah : 1). Pihak sekolah dapat menyelenggarakan kegiatan-kegiatan yang terkait dengan kewirausahaan ; 2) Siswa lebih mengembangkan potensi yang dimilikinya dan menambah wawasan kewirausahaan; 3) Lingkungan siswa dapat mendukung dan memotivasi untuk berwirausaha.AbstractThis study aims to describe the influence of personality, creativity, and environment to entrepreneurial interests. The method used in this research is survey method and the data used is quantitative data. A total of 104 samples were taken by simple random sampling, from population 140. Data analysis technique used descriptive percentage analysis, classical assumption test, and multiple linear regression analysis with the help of IBM SPSS 16.0 program. The result of this research shows that personality, creativity, and environment have positive and significant effect to entrepreneurship interest of grade X students of SMK Cut Nya 'Dien Semarang, either simultaneously or partially. In growing entrepreneurship interests need to be done several things, among others are: 1). The school may organize activities related to entrepreneurship; 2) Students further develop their potential and add entrepreneurial insight; 3) Student environment can support and motivate to entrepreneurship.


Author(s):  
Amalia Juliana Monika Intan

The purpose of this study was to determine whether the product, price, place and process partially or simultaneously influence the desirability of students to recommend lectures at the NHI Bandung Tourism Academy. The population and sample in this study were students of the Bandung Tourism Academy. The variables of this research are the variable product (product), price (price), place (place), and process (process) as well as the desire to recommend college. The research method uses an explanatory survey. The data analysis method used is multiple linear regression analysis and using the t test and F test. Research results. Based on the results of multiple linear regression analysis


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