Pengaruh Sosialisasi, Sanksi, dan Kepercayaan terhadap Kepatuhan Wajib Pajak dalam Membayar Pajak Pph Pasal 21

A B S T R A C T This study aims to determine the effect of Socialization Taxes, Penalties Tax, and Trust Officers Against Taxes on Individual Taxpayer Compliance in Tax Paying Income Tax Article 21 (Empirical Study KPP Pratama Jakarta Kebayoran Lama). Data were obtained from the questionnaire (primary). analysis of the data model used in this research is multiple regression analysis. Sampling was done by accidental sampling method (Convenience Sampling). Based on the results of data analysis using SPSS 23 shows that the t-test results prove the hypothesis that socialization tax and penalties tax have no effect, while the effect on the confidence of taxpayer compliance in paying taxes Income Tax Article 21 on KPP Pratama Jakarta Kebayoran Lama. F-test results prove the hypothesis that socialization tax, penalties tax, and the trust officers against taxes has a positive influence on tax compliance in paying taxes Income Tax Article 21 on KPP Pratama Jakarta Kebayoran Lama. A B S T R A K Penelitian ini bertujuan untuk mengetahui Pengaruh Sosialisasi Pajak, Sanksi Pajak, dan Kepercayaan terhadap Aparat Pajak dalam Kepatuhan Individu Wajib Pajak Membayar Pajak PPh pasal 21 (Studi Empiris KPP Pratama Jakarta Kebayoran Lama). Data penelitian diperoleh dari kuesioner (primer). analisis model data yang digunakan dalam penelitian ini adalah analisis regresi berganda. Pengambilan sampel dilakukan dengan metode accidental sampling (Convenience Sampling). Berdasarkan hasil analisis data dengan menggunakan SPSS 23 menunjukkan bahwa hasil hipotesis t-test membuktikan bahwa sosialisasi pajak dan sanksi pajak tidak berpengaruh, sedangkan kepercayaan terhadap aparat pajak berpengaruh pada kepatuhan dari wajib pajak dalam membayar pajak PPh pasal 21 di KPP Pratama Jakarta Kebayoran Lama. Hasil hipotesis f-test membuktikan bahwa sosialisasi pajak, sanksi pajak, dan kepercayaan terhadap aparat pajak memiliki pengaruh positif pada kepatuhan wajib pajak dalam membayar pajak PPh pasal 21 di KPP Pratama Jakarta Kebayoran Lama. JEL Classification: H26, H83

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Pengaruh Religiusitas, Pelayanan Fiskus dan Sanksi Pajak pada Kepatuhan Wajib Pajak Orang Pribadi

E-Jurnal Akuntansi ◽

10.24843/eja.2019.v28.i03.p30 ◽

2019 ◽

Vol 28 (3) ◽

pp. 2110

Author(s):

Made Okvan Dwi Purwadi ◽

Putu Ery Setiawan

Keyword(s):

Regression Analysis ◽

Linear Regression ◽

Sampling Method ◽

Linear Regression Analysis ◽

Tax Compliance ◽

Multiple Linear Regression Analysis ◽

Positive Influence ◽

Tax Revenue ◽

The South ◽

Convenience Sampling

Increased tax revenue is based on several important factors, one of which is tax compliance. Religiosity, tax services and tax sanctions are some of the factors that influence tax compliance. Knowing the influence between religiosity, tax authorities, and tax sanctions on individual taxpayer compliance is the aim of this study, with the South Badung KPP as the research location. Determined as many as 100 respondents who are WPOPs registered at KPP Pratama Badung as the research sample. Samples were determined by convenience sampling method and data obtained were analyzed using multiple linear regression analysis. Based on the results of the study it was found that religiosity, tax authorities services, and tax sanctions each had a positive influence on individual taxpayer compliance at the South Badung Tax Office. Keywords : Religiosity, ministry of fiscal, tax sanctions, taxpayer compliance.

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Pengaruh Penerapan Corporate Governance (GCG) Dan Budaya Organisasi Pengelola Zakat Terhadap Motivasi Pembayaran Zakat Penghasilan Di DIY

Kajian Bisnis STIE Widya Wiwaha ◽

10.32477/jkb.v26i1.264 ◽

2018 ◽

Vol 26 (1) ◽

pp. 48-68

Author(s):

Mudasetia Hamid ◽

Zulkifli Zulkifli

Keyword(s):

Corporate Governance ◽

Organizational Culture ◽

Positive Influence ◽

Two Dimensions ◽

T Test ◽

Test Results ◽

F Test ◽

Good Corporate Governance ◽

Large Potential ◽

Special Region

Zakat is a worship that has two dimensions of the vertical and horizontal, which is worship as a form of obedience to God (vertical) and as a duty to fellow human (horizontal). One of the large potential of zakat is zakat income. But so far zakat income has not been well managed including aspects of collection. This study was conducted to determine the effect of the application of the principles of good corporate governance and organizational culture on the motivation to pay zakat income in Yogyakarta Special Region. The result of t test on the variable of good corporate governance has an effect on the motivation of zakat payment of income, it is shown with tcount 3,063 with significance value 0,003. While the organizational culture variable is 2,800 with significance value 0,006. This test shows that the significance value <0.025. F test results on the concurrent effects of good corporate governance and organizational culture shows F count is 6.673 with a significance value of 0.002. This test shows that the significance value <0.05. This test shows that there is a positive influence of Good Corporate Governance and organizational culture on the Motivation of Zakat Payment “. R square value of 0.126 shows that about 12.6% of zakat payment motivation is directly influenced by good corporate governance and organizational culture. Keywords: good corporate governance, organizational culture, zakat income

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PENINGKATAN KINERJA PEGAWAI DITINJAU DARI KOMPETENSI, INSENTIF DAN DISIPLIN DI BALAI PENGELOLAAN SUMBER DAYA AIR BENGAWAN SOLO

JURNAL ILMIAH EDUNOMIKA ◽

10.29040/jie.v3i01.447 ◽

2019 ◽

Vol 3 (01) ◽

Author(s):

Suwarma Andiyana ◽

Istiatin Istiatin ◽

Ratna Damayanti

Keyword(s):

Data Analysis ◽

Sampling Method ◽

Data Retrieval ◽

T Test ◽

Statistic Analysis ◽

Test Results ◽

F Test ◽

Descriptive Research ◽

Analysis Technique ◽

Quantitative Descriptive

The research aims to find out and describe the influence of either simultaneously or partial competence, incentive and dicipline to employees performance in Balai PSDA Bengawan Solo. This research using quantitative descriptive research. The population was all employees at Balai PSDA Bengawan Solo totaled 77. The number of samples is 77 respondents. Sampling method using sensus sampling. The questionnaire used for data retrieval. Data analysis technique used was statistic analysis. This F test results the competence, incentive and dicipline simultaneously and significant effect on employees performance in Balai PSDA Bengawan Solo. The t-test results showed that the competence influential positive and significant effect against the employees performance in Balai PSDA Bengawan Solo. Incentive influential positive and significant effect against the employees performance in Balai PSDA Bengawan Solo. Regression multiple linier model in this research is Y = 0,142 + 0,586XK + 0,199XI + 0,227XD + e. Keywords: Employees Performance, Competence, Incentive, Dicipline

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PENINGKATAN KINERJA PEGAWAI DITINJAU DARI KOMPETENSI, INSENTIF DAN DISIPLIN DI BALAI PENGELOLAAN SUMBER DAYA AIR BENGAWAN SOLO

JURNAL ILMIAH EDUNOMIKA ◽

10.29040/jie.v3i02.479 ◽

2019 ◽

Vol 3 (02) ◽

Author(s):

Siti Amini ◽

Rochmi Widayanti ◽

Ratna Damayanti

Keyword(s):

Data Analysis ◽

Sampling Method ◽

Data Retrieval ◽

T Test ◽

Statistic Analysis ◽

Test Results ◽

F Test ◽

Descriptive Research ◽

Analysis Technique ◽

Quantitative Descriptive

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Determinants of Consumer Purchase Interest Factors for Immune-enhancing Herb Products During Covid 19 Pandemic

Inovbiz: Jurnal Inovasi Bisnis ◽

10.35314/inovbiz.v9i1.1778 ◽

2021 ◽

Vol 9 (1) ◽

pp. 16

Author(s):

Evi Sofiana

Keyword(s):

Product Quality ◽

Sampling Method ◽

Healthy Lifestyle ◽

Positive Influence ◽

Subjective Norms ◽

Test Results ◽

Data Collection Tool ◽

Herbal Products ◽

Convenience Sampling ◽

Almost All

Currently, almost all countries including Indonesia are experiencing the Covid 19 pandemic and until now the vaccine has not been given to prevent the disease. One of the ways that people recommend doing is having a healthy lifestyle in order to increase body immunity. During this pandemic, the demand for herbal products has increased along with the public's awareness to maintain endurance in facing the corona outbreak.The purposes of this study was to empirically examine the effect of product quality, price, subjective norms and consumers’ buying interest towards immune-enhancing herbal products during the Covid 19 pandemic and to see which factors had influenced the most. The research method used is a survey using a questionnaire as a data collection tool. The samples were selected by non probability sampling method, namely convenience sampling of 100 respondents.Based on the hypotheses test results, it is proven that there is a significant and positive influence between product quality and consumers’ buying interest on herbal products with CR=2,696, there is a significant and positive influence between product prices and consumers’ buying interest on herbal products with CR=4.139 , there is a significant and positive influence between subjective norms and consumer buying interest in herbal products with CR=5,128 and there is a significant and positive influence between trust and consumer buying interest on herbal products to increase immunity during the Covid 19 pandemic with CR=5.792The determinants of consumers’ buying interest on herbal products to increase immunity during the Covid 19 pandemic are trust, subjective norms, product prices and product quality, respectively.

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Pengaruh Tingkat Kepatuhan Wajib Pajak Badan Terhadap Peningkatan Penerimaan Pajak Penghasilan Dengan Penagihan Pajak Sebagai Variabel Moderating (Pada KPP Pratama Cilandak Jakarta Selatan)

InFestasi ◽

10.21107/infestasi.v13i1.3049 ◽

2017 ◽

Vol 13 (1) ◽

pp. 275 ◽

Cited By ~ 1

Author(s):

Diera Darmayani ◽

Eva Herianti

Keyword(s):

Data Processing ◽

Sampling Method ◽

Tax Compliance ◽

T Test ◽

Tax Revenue ◽

Test Results ◽

Tax Collection ◽

Processing Methods ◽

Data Processing Methods

This study examined the influence of the level of institution of the tax compliance to increase of the tax revenue with tax collection as moderating variable. The population in this study were of the intitutions the tax that listened in the Tax Jakarta Cilandak. Samples in this study are taken from 2012- 2014. The method of determining the sample was judgement sampling method, while the data processing methods used by researcher was multiple linear regresion analysis. The result shows that the level of institutian of the tax compliance significantly influence the increase of the tax revenue because the statistical t-test results showed that tcount > ttabel(2,441 > 2,028) and the significant value show that the probability less than 0,05. Variable does not affect the ability of tax collection is in the disbursement of increase of the tax revenue, because the statistical t-test results showed that tcount < ttabel (-1,026 < 2,028) and the significant value show that the probability smaller from 0,05.Tax collection can not be a moderating variable for level of institution of the tax compliance

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PENGARUH MARKETING SYARIAH DAN SERVICE EXCELLENT TERHADAP KEPERCAYAAN NASABAH MENGGUNAKAN TABUNGAN WADI’AH YAD DHAMANAH DI BMT MUAMALAT KALIBARU KABUPATEN BANYUWANGI

Jurnal Ekonomi Syariah Darussalam ◽

10.30739/jesdar.v1i1.636 ◽

2020 ◽

Vol 1 (1) ◽

pp. 65

Author(s):

Sofi Faiqotul Hikmah ◽

Ajeng Maulida

Keyword(s):

Positive Influence ◽

T Test ◽

Test Results ◽

Probability Level ◽

F Test ◽

Service Excellence ◽

Marketing Variables ◽

Customer Trust ◽

Test Result

This study aims 1) To know and analyze the influence of sharia marketing variables on customer trust in savings, 2) To determine and analyze the effect of service excellent variables on customer trust, 3) To determine and analyze the effect of sharia marketing and service excellence variables on trust. The results of this study indicate that the variable partially sharia marketing on customer trust obtained a significant value with the t test with the value of Thitung> T tabel (2.658> 2.048) is the result of the t test shows that there is a positive influence between the sharia marketing variable (X1) on customer trust (Y ), partially the service excellent variable t test with a Thitung of (5.949> 2.048) the t test results show a positive influence between the service excellent variable (X2) on customer trust (Y), and the F test result is Fhitung = 68.815 with probability level 0.000b. So that (0.000b) is much smaller than 0.05 which means it is significant and based on the F test it is known that all the variables studied have a significant effect on variable Y.

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MOTIVASI DAN PERSEPSI KONSUMEN PENGGUNA LAPTOP MEREK ACER (Studi Mahasiswa Fakultas Ekonomi Dan Bisnis Universitas Musamus Merauke)

JURNAL ILMU EKONOMI & SOSIAL ◽

10.35724/jies.v9i2.1866 ◽

2019 ◽

Vol 9 (2) ◽

pp. 94-103

Author(s):

Muhammad Awal

Keyword(s):

Linear Regression ◽

Multiple Linear Regression ◽

Sampling Method ◽

T Test ◽

Test Results ◽

F Test ◽

Positive Effect

This research was conducted to see the effect of motivation & perception of the decision to use the Acer brand laptop on students of the Faculty of Economics and Business, Musamus Merauke University. The population in this study was 1116 of the total number of FEB students. The sample in the study was 92 respondents with the sampling method accidental porposife sampling. The technique used is multiple linear regression. From the test results, the t test & F test show that the motivation & perception variables have a positive effect, are significant partially, or simultaneously towards the decision to use the Acer brand laptop on FEB students at Musamus Merauke University.

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Pengaruh Persepsi Wajib Pajak Orang Pribadi Atas Sanksi Perpajakan Dan Kualitas Pelayanan Pajak Terhadap Kepatuhan Perpajakan

Jurnal ULTIMA Accounting ◽

10.31937/akuntansi.v4i2.132 ◽

2012 ◽

Vol 4 (2) ◽

pp. 72-90

Author(s):

Nancy Marchelly ◽

Waluyo Waluyo

Keyword(s):

Service Quality ◽

Sampling Method ◽

Tax Compliance ◽

The State ◽

Primary Data ◽

Tax Revenue ◽

Dominant Source ◽

State Expenditure ◽

Convenience Sampling

Tax Revenue is one of the most important sources of revenue for making the state expenditure budget (APBN). As a revenue dominant source for APBN derived from tax sector. The main objective of this study is to analyze the effect of tax sanctions and tax service quality on individual tax compliance. This study focus on individual entrepreneurs tax payer those registered at the Primary Tax Office Tigaraksa (KPP Pratama Tigaraksa) especially in Gading Serpong Tangerang. Samples were selected by convenience sampling method, the data used in this study is primary data. The results show indicate (1) tax sanction has significantly affect to individual tax compliance, (2) tax service quality has significantly affect to individual tax compliance, (3) tax sanction and tax service quality have significantly affect to individual tax compliance. Keywords: Tax penalty, tax service quality, individual tax compliance

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PENGARUH MODAL KERJA TERHADAP PROFITABILITAS PERUSAHAAN LQ-45 YANG TERDAFTAR DI BURSA EFEK INDONESIA

Jurnal Kajian Akuntansi dan Auditing ◽

10.37301/jkaa.v0i0.5360 ◽

2008 ◽

Author(s):

Raja Adri Satriawan Surya ◽

Kirmizi Kirmizi ◽

Tita Ratna Juwita R. Ratna Juwita R.

Keyword(s):

Significant Influence ◽

Sampling Method ◽

T Test ◽

Working Capital ◽

F Test ◽

Purposive Sampling ◽

Inventory Turnover ◽

Turn Over

The purpose of this research is to test the effect of working capital (cash turn over, inventory turnover and receivable turnover) towards profitability at LQ-45 companies listed at Bursa Efek Indonesia. The population of this research are all LQ-45 companies listed in Bursa Efek Indonesia (BEI). The samples are 19 LQ-45 companies listed in BEI during the year 2004 - 2006. The samples are chosen by using purposive sampling method. The data are analysed with partial test (T-test) and simultant test (F-test) by means of SPSS Ver 13.0. The results show that cash turn over, inventory turnover, and receivable turnover simultaneously have significant influence towards profitability. Partially cash turn over, inventory turnover, and receivable turnover have also significant influence to profitability.

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