scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI NIAT MELAKUKAN PENGGELAPAN PAJAK

2021 ◽  
Vol 2 (02) ◽  
Author(s):  
Yuliani Karlina ◽  
Asep Kurniawan ◽  
Indah Umiyati
Keyword(s):  
Tax Evasion ◽  
Quantitative Research ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
The State ◽  
Coefficient Of Determination ◽  
Tax System ◽  
Love Of Money ◽  
Negative Effect

Indonesia is a developing country that needs funds to finance its development. In order to finance all the interests of the state in realizing a better national economy, an APBN (State Revenue and Expenditure Budget) is prepared. The taxation sector is the largest sector that contributes to the State Budget. However, in the implementation of tax revenue does not match the predetermined target, one of the causes of this is due to tax evasion by taxpayers. This study aims to examine the factors that influence the intention to commit tax evasion. This research is a quantitative research with data collection techniques using a questionnaire distributed to taxpayers who are registered free workers at KPP Pratama Subang. The sample used in this study was 118 respondents using purposive sampling technique and an error rate of 5%. The analysis technique uses multiple linear regression analysis. The results showed that the coefficient of determination R2 was 0.374, which means that the dependent variable could be explained by the independent variable at 37.4% and the remaining 62.6% was explained by other variables. The results of this study conclude that partially the variable love of money, tax system, tax justice, tax discrimination, and tax sanctions has no effect on tax evasion, while the variable understanding of taxation has a negative effect on tax evasion and the variable religiosity has a negative effect on tax evasion. Simultaneously, the variable love of money, tax system, tax justice, tax discrimination, understanding of taxation, taxation sanctions and religiosity have an effect on the variable tax evasion.

scholarly journals PENGARUH BRAND IMAGE , GAYA HIDUP, DAN LOKASI TERHADAP KEPUTUSAN PEMBELIAN CAFÉ TIGA TJERET DI SURAKARTA

2019 ◽  
Vol 3 (01) ◽  
Author(s):  
Rendika Putri Kartika ◽  
Ida Aryati ◽  
Rochmi Widayanti
Keyword(s):  
Regression Analysis ◽  
Quantitative Research ◽  
Brand Image ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Coefficient Of Determination ◽  
Purchase Decision ◽  
Purchasing Decisions ◽  
Dominant Influence

The purpose of this research aims to find out and explain the simultaneous and partial influence of brand image, lifestyle, and location on the purchasing decisions of the three tjeret café in Surakarta. This research uses descriptive quantitative research design. The population of all visitors to café Tiga Tjeret and having samples using the Sugiyono formula is 100 respondents. The sampling technique uses incidental sampling, a questionnaire used for data collection of multiple linear regression analysis. The results of this study indicate that the test f brand image, lifestyle and location simultaneously and significantly influence the purchasing decision of the café three tjeret in Surakarta. The results of the t test show that the brand image, lifestyle and location have a positive and significant effect on the purchasing decisions of the three tjeret café in Surakarta. The results of the coefficient of determination (R2) show that brand image, lifestyle and location have an effect of 60.9% on the purchasing decisions of the three teretas café in Surakarta. The dominant influence in café three tjeret purchasing decisions is that lifestyle variables have a t count of 10, 423. Keywords: Brand image, Lifestyle, Location, Purchase decision.

scholarly journals Gender, Religiusitas, Love of Money, dan Etika Penggelapan Pajak

2021 ◽  
Vol 9 (1) ◽  
pp. 30
Author(s):  
Dekeny Agustina Nurachmi ◽  
Amir Hidayatulloh
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Tax Evasion ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Research Data ◽  
Analysis Techniques ◽  
Love Of Money

ABSTRACT The purpose of this research was to determine the effect of gender, religiosity, and Love of Money on tax evasion ethics. The population of this research is individual taxpayers in Daerah Istimewa Yogyakarta. The sampling technique in the research used purposive sampling, with criteria (1) individual taxpayers in Gunungkidul regency, and (2) individual taxpayers who have taxpayer-identification numbers (NPWP). The sample in this research is an individual taxpayer in Gunungkidul regency who has an NPWP. The research data collection was carried out by distributing questionnaires directly to respondents who met the criteria. Data analysis techniques in the research used multiple linear regression analysis with SPSS tools. This research obtained 80 respondents who were dominated by male respondents (41 respondents), while 39 respondents were female. This research found that the ethics of tax evasion influenced by gender and Love of Money. Meanwhile, religiosity does not affect the ethics of tax evasion.

scholarly journals PENGARUH KUALITAS PELAYANAN, HARGA, DAN CITRA MEREK TERHADAP KEPUASAN PELANGGAN PENGGUNA JASA TRANSPORTASI OJEK ONLINE DI LAMONGAN

2020 ◽  
Vol 12 (2) ◽  
pp. 123-135
Author(s):  
Nawari Nawari ◽  
Sigit Marianto
Keyword(s):  
Customer Satisfaction ◽  
Service Quality ◽  
Quantitative Research ◽  
Brand Image ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
T Test ◽  
Coefficient Of Determination ◽  
Motorcycle Taxi

This study aims to determine the effect of service quality, price, brand image on satisfaction of ojek online transportation customers in Lamongan. This study is a survey with quantitative research. The population in this study is Cak Ed Lamongan online motorcycle taxi customers. Sampling used a purposive sampling technique and obtained a sample of 100 respondents using the formula Rao Purba. Data collection techniques in this study used interviews and questionnaires. Analysis of the data used were the validity test, the reliability test, the multiple linear regression analysis, the classic assumption test, the coefficient of determination R2 test, and hypothesis was tested through t test that was used to determine the effect of service quality, price and brand image partially on satisfaction of ojek online transportation customers in Lamongan. From the analysis, results obtained of t test results variable service quality was tcount = 3.934 > ttable = 1.660 which states that the quality of service affects customer satisfaction. Price variable was tarithmetic = 3,622 > ttable = 1,660 which indicates that price influences customer satisfaction, and brand image variable tcount = 2,216 > ttable = 1,660 which states that brand image influences customer satisfaction. While R square of 0.783 shows that 78.3% of the variable Customer satisfaction is influenced by service quality, price, and brand image. While the remaining 21.7% is influenced by other variables that were not examined.

scholarly journals Religiosity as a moderating variable on the effect of love of money, Machiavellian and equity sensitivity on the perception of tax evasion

Accounting ◽  
2021 ◽  
pp. 545-552 ◽  
Author(s):  
Pande Putu Ditha Purnamasari ◽  
Maria M. Ratna Sari ◽  
I Made Sukartha ◽  
Gayatri Gayatri
Keyword(s):  
Regression Analysis ◽  
Empirical Evidence ◽  
Tax Evasion ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Equity Sensitivity ◽  
Analysis Technique ◽  
Love Of Money ◽  
Positive Effect

This study aims to obtain an empirical evidence on how religiosity is moderating the effect of love of money, Machiavellian, and equity sensitivity on the perception of tax evasion. The populations in this study are individual taxpayers registered in all Pratama tax offices in Bali. Sampling was determined using the probability sampling method with proportional stratified random sampling technique. This study uses 400 research samples. The data analysis technique used is multiple linear regression analysis and moderated regression analysis. The test results provide empirical evidence that love of money and Machiavellian have a positive effect on the perception of tax evasion, however, equity sensitivity has no effect on the perception of tax evasion. The results of subsequent tests provide empirical evidence that intrinsic religiosity and extrinsic religiosity can moderate the effects of love of money, Machiavellian, and equity sensitivity on perceptions of tax evasion.

scholarly journals PERSEPSI WAJIB PAJAK ORANG PRIBADI TENTANG PELAKSANAAN SELF ASSESSMENT SYSTEM TERHADAP TINDAKAN TAX EVASION DI KULON PROGO

2016 ◽  
Vol 3 (1) ◽  
Author(s):  
Dini Utami ◽  
Andri Waskita Aji
Keyword(s):  
Regression Analysis ◽  
Tax Evasion ◽  
Service System ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Assessment System ◽  
Self Assessment ◽  
Tax System ◽  
Negative Effect ◽  
The Individual

This research aimed to determine the individual tax payer perceptions about the implementation of self assessment system to measure tax evasion in Kulon Progo. Variables that are used to represent the taxpayer's perception is tax regulations, the service tax authorities, the effectiveness of the tax system. Sampling using purposive sampling and data collection using the questionnaire. The questionnaire distributed to the individual tax payer who is in Kulon Progo. Technical analysis of the data in this research is multiple linear regression analysis using SPSS 20 for windows. The results showed that the tax regulations negatively affect tax evasion acts are of significant, negative effect on the service tax authorities of tax evasion significant action, the effectiveness of the tax system significantly influence the actions of tax evasion significantly. The ability of the regression equation to explain the effect of tax laws, the service tax authorities and the effectiveness of the tax system amounted to 77.55%, while 22.5% is explained by other variables outside the research. Keywords: tax regulations, tax authorities and the effectiveness of the service system of taxation.

scholarly journals The Effect of Current Ratio and Debt to Equity Ratio on Stock Prices with Return on Equity as an Intervening Variable in Food and Beverage Companies

2021 ◽  
Vol 2 (2) ◽  
pp. 126-134
Author(s):  
Christia Christia ◽  
Eka Nurmala Sari ◽  
Enda Noviyanti SimoranJkir ◽  
Galumbang Hutagalung
Keyword(s):  
Stock Prices ◽  
Quantitative Research ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Current Ratio ◽  
Return On Equity ◽  
Food And Beverage ◽  
Negative Effect ◽  
Equity Ratio

This study aims to test and analyze the effect of Current Ratio and Debt to Equity Ratio on stock prices with ROE as an intervening  variable . This research is a quantitative research. The population of food and beverage companies is 23 companies using purposive sampling technique, so samples that meet the criteria for analysis are 13 companies. The data were analyzed using multiple linear regression analysis, the cc›efficient of determination, the F test, and the T test. The results showed that the Current Ratio had a positive and significant effect on ROE and stock prices. DER has a positive and significant effect on ROE but has a significant negative effect on stock prices and ROE has a positive and significant effect on stock prices. CR and DER have an indirect effect on stock prices through ROE.

scholarly journals Pengaruh Perubahan Arus Kas dan Profitabilitas Terhadap Return Saham Pada PT Mayora Indah Tbk

2021 ◽  
Vol 4 (2) ◽  
pp. 85-94
Author(s):  
Shinta Anggria Nur ◽  
M. Rimawan
Keyword(s):  
Stock Returns ◽  
Cash Flow ◽  
Return On Investment ◽  
Quantitative Research ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Coefficient Of Determination ◽  
Operating Cash Flow

The increase and decrease in cash flow each year shows that the performance of a company is not stable. This is accompanied by the industry average return on investment ratio below 30%, which means that the return on investment is not good. This is because the profit bars obtained decreased drastically in 2014. This study aims to analyze the effect of changes in cash flow and profitability on stock returns at PT Mayora Indah Tbk either partially or simultaneously. This study uses an associative approach. The population of this research is the financial statement data of PT Mayora Indah Tbk for 43 years from 1977 - 2020. The sample of this research is for 12 years from 2009 - 2020. The sampling technique in this study used purposive sampling. The type of data is quantitative research with secondary data sources. The data analysis technique uses the classical assumption test, multiple linear regression analysis, multiple correlation, the coefficient of determination, the T test and the F test using the Statistical Product and Service Solution (SPSS) version 16 program. In this study, operating cash flow, investment cash flow, funding cash flow and return on investment have an effect on stock returns with the magnitude of the effect of 67.1% and the remaining 32.9% is influenced by other factors. Partially, only the investment cash flow variable has a significant effect on stock returns, while the operating cash flow, funding cash flow and return on investment variables have no effect on stock returns. Simultaneously, there is no significant influence on the independent variable operating cash flow, investment cash flow, funding cash flow and return on investment on the dependent variable of stock returns.

IMPACT OF AIS AND STRESSED OUT AN EMPLOYEES TO THEIR PERFORMANCE AT PT EFRATA RETAILINDO

2019 ◽  
Vol 5 (1) ◽  
pp. 22-30
Author(s):  
Wiwit Ayu Retno Sari ◽  
Suhendro Suhendro ◽  
R. Riana Dewi
Keyword(s):  
Information Systems ◽  
Work Stress ◽  
Quantitative Research ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Coefficient Of Determination ◽  
Accounting Information System ◽  
Accounting Information Systems

This research aims to test the influence of accounting information system and work stress on performance of employees of PT Efrata Retailindo. The type of research used in this research is quantitative research. The source of the data in the research is primary data. The population in this study are all employees of PT Efrata Retailindo totalling 47 people. Sampling techniques in the study using a purposive sample. While the data collection method used is to use the questionnaire to all employees of PT Efrata Retailindo. Data analysis techniques using multiple linear regression analysis. Based on the results of the study it can be concluded that work stress had no effect on performance of employees of PT Efrata Retailindo, while information systems accounting effect on the performance of the employees of PT Efrata Retailindo. The value of the coefficient of determination (R2) amounting to 0.106. This indicates that variansi on a variable performance practice undertaken by the company PT Efrata Retailindo of 10.6% can be explained by work stress variables and accounting information systems, while the remaining 89.4% explained by other factors outside the researched.

The Effect of Investments and Risk Based Capital (RBC) of Tabarru Funds on Company (Case Study of Sharia Insurance in Indonesia for 2014-2019)

2020 ◽  
Vol 8 (1) ◽  
pp. 87-97
Author(s):  
Nana Diana ◽  
Tati Apriani
Keyword(s):  
Life Insurance ◽  
Statistical Tests ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Insurance Companies ◽  
Coefficient Of Determination ◽  
Verification Method ◽  
Investment Returns ◽  
The Government

This study aims to examine the influence of investment returns and Risk Based Capital (RBC) Tabarru Funds to the profit of sharia life insurance in Indonesia from 2014-2019. This study The type of this research is quantitative research with descriptive verification as a method. This research method uses descriptive verification method with quantitative approach. The data used in this study were sourced from the financial statements of Islamic life insurance companies in Indonesia for the 2014-2019 period. Then the data obtained were analyzed using multiple linear regression analysis and hypothesis testing consisting of t test and f test with the help of SPSS 21 software. The sampling technique uses non probability sampling with purposive sampling technique. Based on the results of the study it can be seen that the development of investment returns on Sharia Life Insurance in Indonesia has fluctuated and even suffered losses. While the development of Risk Based Capital (RBC) has increased and decreased but overall above 120% as determined by the government. Likewise, the profits earned in each year fluctuate. The results of statistical tests show that investment results partially have a positive effect on profit and Risk Based Capital (RBC) of Tabarru funds partially has a negative effect on profit. Simultaneously investment return and Risk Based Capital (RBC) affect on profit. In addition, the results of the coefficient of determination (R2) were obtained which obtained a value of 81%. This shows that the variable investment returns and Risk Based Capital (RBC) can affect earnings by 81% and the remaining 19% is influenced by other variables not used in this study.

PENGARUH KEPUASAN KERJA DAN KOMPETENSI TERHADAP KINERJA KARYAWAN PERUSAHAAN AIRNAV INDONESIA

2019 ◽  
Vol 7 (2) ◽  
Author(s):  
Nuridin Nurudin ◽  
Yuli Anggraini S
Keyword(s):  
Random Sampling ◽  
Employee Performance ◽  
Hypothesis Test ◽  
Linear Regression Analysis ◽  
Work Satisfaction ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Coefficient Of Determination ◽  
Main Determinants ◽  
A Company

<em>One of the main determinants that influence the success rate of a company is employee performance. Efforts to improve employee performance, including by pay attention to work satisfaction and competence. This research was aimed to determine the effect of work satisfaction and competence to employees performance of AirNav Indonesia company. The population in this research were employess of AirNav Indonesia company at financial department were amounted to 387 people. The sample in this study were amounted to 80 employees using Slovin formula with random sampling technique. The method of data technique which used in the research was using multiple linear regression analysis, coefficient of determination and hypothesis test. Before being analyzed the instrument test was carried out. The results of this research can be known that work satisfaction and competence have a positive and significant influence to employees performance of AirNav Indonesia company.</em>

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