scholarly journals Kepatuhan Wajib Pajak UMKM: Pengetahuan Pajak, Sanksi Pajak, dan Modernisasi Sistem

2020 ◽  
Vol 7 (01) ◽  
pp. 1-12
Author(s):  
Afuan Fajrian Putra
Keyword(s):  
Data Analysis ◽  
Data Collection ◽  
Multiple Regression ◽  
Small And Medium Enterprises ◽  
Tax Compliance ◽  
Jel Classification ◽  
Independent Variables ◽  
Medium Enterprises ◽  
Data Analysis Methods

ABSTRACT       This research aims to examine the factors that have an influence on tax compliance. The independent variables used in this study are the variables of tax knowledge, tax sanctions, and tax modernization that will be tested partially and simultaneously on their influence on tax compliance. This study will examine these factors both simultaneously and partially. The population of this study is all MSMEs registered in the Office of Cooperatives, Small and Medium Enterprises, Sleman Regency. While the determination of the number of samples in this study using the Slovin formula and obtained the results of 100 respondents. However, not all data can be processed but as many as 85 respondents. Data collection techniques used in this study were to use a questionnaire and data analysis methods using multiple regression with analysis tools using SPSS version 16. The results of this study indicate that partially and simultaneously variables of tax knowledge, tax sanctions, and modernization have a significant effect on MSME tax compliance. ABSTRAK       Penelitian yang dilakukan ini bertujuan untuk menguji faktor-faktor yang memiliki pengaruh terhadap kepatuhan pajak. Variabel independen yang digunakan dalam penelitian ini adalah variabel pengetahuan pajak, sanksi pajak, dan modernisasi pajak yang keseluruhannya akan diuji pengaruhnya baik secara parsial maupun simultan terhadap kepatuhan pajak. Populasi dari penelitian ini  adalah seluruh UMKM yang terdaftar di Dinas Koperasi, Usaha Kecil, dan Menengah Kabupaten Sleman. Sedangkan penentuan jumlah sampel dalam penelitian ini menggunakan rumus Slovin dan didapatkan hasilnya sebanyak 100 responden. Akan tetapi tidak semua data dapat diolah melainkan sebanyak 85 responden. Teknik pengambilan data yang dilakukan dalam penelitian ini adalah menggunakan kuesioner dan metode analisis data menggunakan regresi berganda dengan alat analisis menggunakan SPSS versi 16. Hasil dari penelitian ini menunjukkan bahwa secara parsial dan simultan variabel pengetahuan pajak, sanksi pajak, dan modernisasi berpengaruh signifikan terhadap kepatuhan pajak UMKM. JEL Classification:  H25, D90

scholarly journals Faktor-faktor yang Mempengaruhi Kepatuhan Wajib Pajak Pedagang di PGS Surakarta

2021 ◽  
Vol 5 (1) ◽  
pp. 321
Author(s):  
Bima Setyawan ◽  
Anita Wijayanti ◽  
Rosa Nikmatul Fajri
Keyword(s):  
Data Analysis ◽  
Data Collection ◽  
Multiple Regression ◽  
Random Sampling ◽  
Tax Compliance ◽  
Independent Variables ◽  
Tax Amnesty ◽  
Data Collection Technique ◽  
Data Analysis Methods

This study aims to examine the factors that have an influence on tax compliance in PGS Surakarta because tax compliance in Surakarta is still low, especially for MSMEs. The independent variables used in this study are variables of tax understanding, tax awareness, tax amnesty, taxpayer attitudes, and tax sanctions on tax compliance. The population of this study were all MSMEs in PGS Surakarta. Meanwhile, the determination of the number of samples in this study used random sampling with 60 respondents. The data collection technique used in this study is to use a questionnaire and data analysis methods using multiple regression with analysis tools using SPSS. The results of this study indicate that partially and simultaneously the variables of tax understanding and tax amnesty have an effect on MSME tax compliance in PGS Surakarta. Meanwhile, tax awareness variables, taxpayer attitudes, and tax sanctions have no effect on taxpayer compliance at PGS Surakarta.

scholarly journals Implementation of PP NOMOR 23 TAHUN 2018 on the Tax Cmplianc of Micro, Small and Medium Enterprises (UMKM) in Semarang City

2020 ◽  
Author(s):  
Atta Putra Harjanto ◽  
Subowo . ◽  
Kiswanto . ◽  
Hayat Widodo ◽  
Nani Fitriani
Keyword(s):  
Multiple Regression ◽  
Quantitative Research ◽  
Government Regulation ◽  
Small And Medium Enterprises ◽  
Tax Compliance ◽  
Primary Data ◽  
Research Approach ◽  
Training Institutions ◽  
Medium Enterprises ◽  
And Training

This research aims to examine the influence of the application of government regulation (PP) number23 of 2018 on tax compliance for Micro, Small and Medium Enterprises (UMKM) in Semarang city. Implementation of PP No.23 of 2018 is proxied by the variables of taxation knowledge and taxation sanctions. This is a quantitative research using primary data. The data are collected using questionnaire and analyzed using multiple regression. The data are processed using SPSS to analyze the data, and the research samples are selected using the questionnaire. The population of this research is the Micro, Small, and Medium Enterprises in Semarang, especially the Courses and Training institutions. There are 208 valid and reliable samples for further analysis. The results show that the application of PP No.23 of 2018 in Semarang affects the tax compliance of UMKM. This shows that the understanding of new regulations and sanctions positively influences the tax compliance among the UMKM. Due to the chosen research approach, the results are specific and may be less generalizable. Therefore, further researchers are encouraged to test the hypotheses submitted to other objects. This research includes implications for the tax regulators in implementing new regulations that are able to significantly influence the UMKM in the future. Keywords: Tax Knowledge, Tax Sanctions, Tax Compliance, PP Nomor 23/2018, UMKM

scholarly journals Analisis Pengaruh Pelatihan, Bantuan Modal, dan Cara Pengelolaan Usaha Terhadap Pendapatan Usaha Mikro Kecil dan Menengah

2018 ◽  
Vol 10 (2) ◽  
pp. 248-256
Author(s):  
Mei Rani Amalia
Keyword(s):  
Multiple Regression ◽  
Economic Crisis ◽  
Random Sampling ◽  
Small And Medium Enterprises ◽  
National Income ◽  
Sampling Technique ◽  
Analysis Method ◽  
Independent Variables ◽  
Medium Enterprises

Micro, Small, and Medium Enterprises (MSME) scale have an important role for the national income in Indonesia. They were proved – could be survive while the country had economic crisis. This study aims to determine analysis the influence of training, capital, and the managerial empirically to MSME income (case study to MSME of batik centre). This research used 60 samples with purposive random sampling technique. Data were collected through observation, interview, and questionnaires.  The analysis method of this research is linear multiple regression. The results of the analysis indicate that partially and simultaneously independent variables affect MSMEs income.

scholarly journals PENGARUH E-BILLING, DAN PEMAHAMAN PERPAJAKAN TERHADAP KEPATUHAN PAJAK

2020 ◽  
Vol 3 (2) ◽  
pp. 117-130
Author(s):  
Arsyad Ardiansyah ◽  
Mediya Destalia ◽  
M Iqbal Harori
Keyword(s):  
Data Analysis ◽  
Small And Medium Enterprises ◽  
Linear Regression Analysis ◽  
Tax Compliance ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Test Results ◽  
Purposive Sampling ◽  
Simultaneous Test ◽  
Medium Enterprises

This study aims to determine the effect of e-billing,and understanding of taxation on tax compliance on taxpayers of micro, small and medium enterprises (MSMEs) registered at KPP Pratama Tanjung Karang. This type of explanatory research using a quantitative approach. The population in this study were micro, small, and medium enterprises (MSMEs) registered at KPP Pratama Tanjung Karang. The sampling technique used purposive sampling with a sample of 100 respondents. Data analysis in this study using multiple linear regression analysis with SPSS 25.0 software tools. Based on the results of research and data analysis, it shows that partially e-billing and understanding of taxation have a significant effect on tax compliance. The simultaneous test results show that e-billing, and understanding of taxation have an effect on tax compliance. ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh e-billing, dan pemahaman perpajakan terhadap kepatuhan pajak pada wajib pajak pelaku usaha mikro, kecil, dan menengah (UMKM) yang terdaftar di KPP Pratama Tanjung Karang. Jenis penelitian eksplanatori dengan menggunakan pendekatan kuantitatif. Populasi dalam penelitian ini adalah pelaku usaha mikro, kecil, dan menengah (UMKM) yang terdaftar di KPP Pratama Tanjung Karang. Teknik pengambilan sampel menggunakan purposive sampling dengan sampel 100 responden. Analisis data dalam penelitian ini menggunakan analisis regresi linear berganda dengan alat bantu software SPSS 25.0. Berdasarkan hasil penelitian dan analisis data menunjukkan bahwa secara parsial e-billing dan pemahaman perpajakan, berpengaruh signifikan terhadap kepatuhan pajak. Hasil pengujian secara simultan menunjukan bahwa e-billing, dan pemahaman perpajakan berpengaruh terhadap kepatuhan pajak.

scholarly journals Penerapan SAK EMKM para pelaku usaha mikro kecil dan menengah (UMKM) menuju pengembangan revolusi industri 4.0 (studi pada UMKM di Kabupaten Sidoarjo)

2021 ◽  
Vol 16 (4) ◽  
pp. 669-678
Author(s):  
Datuk Maralelo Siregar
Keyword(s):  
Data Analysis ◽  
Data Collection ◽  
Essential Role ◽  
Industrial Revolution ◽  
Small And Medium Enterprises ◽  
Financial Statements ◽  
Business Development ◽  
Analysis Technique ◽  
Study Results ◽  
Medium Enterprises

Micro, Small, and Medium Enterprises (MSMEs) play an essential role in the Indonesian economy. This study aims to find out whether Micro has implemented the application of SAK EMKM financial statements, Small and Medium Enterprises (UMKM) entrepreneurs in Sidoarjo Regency and aims to determine whether business development has begun to follow the Industrial Revolution Era 4.0. The data analysis technique used in this study is descriptive-qualitative analysis with data collection by describing, telling, and interpreting the meaning of the data that has been collected. Based on the study results, MSME actors have not implemented the recording of financial statements by SAK EMKM because they have obstacles in understanding financial statements by the existing SAK EMKM. Therefore many MSME actors do simple recordings. Meanwhile, for business development, MSME actors have started to develop their business by utilizing existing sales applications provided and producing with the help of machines even though there are still those who traditionally sell and make. However, there are still MSME actors who have not taken advantage of the online applications provided.    

How to Improve the Performance of Micro, Small, and Medium Enterprises?

2021 ◽  
Vol 9 (4) ◽  
pp. 273-282
Author(s):  
Ririn Wulandari ◽  
Wei-Loon Koe
Keyword(s):  
Data Analysis ◽  
Structural Equation Model ◽  
Structural Equation ◽  
Business Performance ◽  
Small And Medium Enterprises ◽  
Equation Model ◽  
Jel Classification ◽  
Economic Conditions ◽  
Medium Enterprises ◽  
Adequate Management

Objective - The COVID-19 pandemic has worsened economic conditions and jeopardized the performance of many micro, small and medium enterprises (MSMEs) in Indonesia. So the question arises of how to improve its performance so that MSMEs can maintain their survival in conditions like this. This study aims to answer these problems, namely to analyze the influence of management characteristics on MSME business performance with innovation as a mediator. The population in this study is MSMEs from various types of businesses in Indonesia. Methodology/Technique - A total of 123 samples were selected by stratified judgment sampling. Data were collected through self-administered questionnaires. Finding - Data analysis using structural equation model (SEM) partial least squares (PLS) program. Novelty - Based on the analysis conducted, it can be concluded that to improve the performance of MSMEs, management characteristics need to be strengthened by efforts to create innovation, because without strengthening innovation, only having adequate management characteristics will not increase MSME performance. Type of Paper - Empirical Keywords: Characteristics; Innovation; Micro small and medium enterprises (MSMEs); Performance JEL Classification: M19

scholarly journals Pengelolaan Pasar Kereng Pangi di Desa Hampalit Kecamatan Katingan Hilir

2017 ◽  
Vol 4 (1) ◽  
pp. 6-10
Author(s):  
Karyadi Karyadi ◽  
Mirdo Mirdo
Keyword(s):  
Data Analysis ◽  
Qualitative Method ◽  
Qualitative Data ◽  
Small And Medium Enterprises ◽  
Qualitative Data Analysis ◽  
Data Analysis Technique ◽  
Analysis Technique ◽  
Market Management ◽  
Medium Enterprises ◽  
Data Analysis Methods

This study aims to describe and managerial analysis of Kereng Pangi Market Management conducted by the Office of Cooperatives, Small and Medium Enterprises, Trade and Industry, Katingan Regency. The method used in this research is the qualitative method. The technique of collecting data uses interviews, observation, and documentation. The data analysis technique in this study uses qualitative data analysis methods by reducing data, presenting data and verifying/drawing conclusions regarding the Management of Kereng Pangi Market in the Cooperative, Small and Medium Enterprises, Trade, and Industry, Katingan Regency. The results of the study prove that Kereng Pangi Market Management conducted by the Office of Cooperatives, Small and Medium Enterprises, Trade and Industry in Katingan Regency is still not optimal based on the indicators in this study, namely 1) Planning, 2) Organizing, 3) Direction and 4) Control.

ANALISIS NILAI KOHESI DAN KOHERENSIDALAM TERJEMAHAN AL-QUR’AN SURAH AL AL ZALZALAH

2016 ◽  
Vol 1 (2) ◽  
pp. 23
Author(s):  
MUNIRAH MUNIRAH ◽  
HUSAIN SYARIFUDDIN
Keyword(s):  
Data Analysis ◽  
Data Collection ◽  
Data Classification ◽  
Research Data ◽  
Relative Pronoun ◽  
Second Person ◽  
Record Keeping ◽  
Descriptive Research ◽  
Qualitative Descriptive

This study aimed to describe the value of cohesion and coherence contained in the translation of the Qur'an surah Al Zalzalah. This study was a qualitative descriptive research, research data collection techniques using three techniques namely, inventory, rading and understanding, and record keeping. The data analysis used the coding of data, classification data, and the determination of the data. The results showed that the cohesion markers used in the translation of surah Al Zalzalah discourse are: 1) reference, 2) pronouns, ie pronouns second person, and third, the relative pronoun, the pronoun pointer, pen pronouns and pronouns owner, 3 ) conjunctions, namely temporal conjunctions, coordinating conjunctions, subordinating conjunctions, and conjunctions koorelatif, and 4) a causal ellipsis. It mean that there was a coherence in the translation of surah Al Zalzalah discourse are: the addition or addition, pronouns, repetition or repetition, match words or synonyms, in whole or in part, a comparison or ratio of conclusions or results. Keywords: Cohesion, Coherence, sura Al Zalzalah AbstrakPenelitian ini bertujuan untuk mendeskripsikan nilai kohesi dan koherensi yang terdapat dalam terjemahan Al-Qur’an surah Al Zalzalah. Jenis penelitian ini termasuk jenis penelitian deskriptif kualitatif, Teknik pengumpulan data penelitian menggunakan tiga teknik yakni, inventarisasi, baca simak, dan pencatatan. Teknik analisis data menggunakan pengodean data, pengklasifikasian data, dan penentuan data. Hasil penelitian menunjukkan bahwa pemarkah kohesi yang digunakan dalam wacana terjemahan surah Al Zalzalah adalah: 1) referensi, 2) pronomina, yaitu kata ganti orang kedua, dan ketiga, kata ganti penghubung, kata ganti penunjuk, kata ganti penanya dan kata ganti empunya, 3) konjungsi, yaitu konjungsi temporal, konjungsi koordinatif, konjungsi subordinatif, dan konjungsi koorelatif, dan 4) elipsis kausal. Sarana koherensi yang terdapat di dalam wacana terjemahan surah Al Zalzalah adalah: penambahan atau adisi, pronomina, pengulangan atau repetisi, padan kata atau sinonim, keseluruhan atau bagian, komparasi atau perbandingan simpulan atau hasil.Kata Kunci: Kohesi, Koherensi, surah Al Zalzalah

PENGARUH KUALITAS PRODUK, HARGA, MEREK DAN SALURAN DISTRIBUSI TERHADAP VOLUME PENJUALAN PADA PT. GELANG GEMILANG JAYA BELLA SPRING BED SEMARANG

2020 ◽  
Vol 15 (1) ◽  
pp. 217-230
Author(s):  
Untung Widodo
Keyword(s):  
Data Analysis ◽  
Product Quality ◽  
Sampling Technique ◽  
Distribution Channels ◽  
Sales Volume ◽  
Independent Variables ◽  
Variable Distribution ◽  
Data Analysis Methods ◽  
Variable Quality

This research was conducted in order to test how much influence product quality, price and brand to the volume of sales at PT. Gemilang Jaya Bella bracelets Spring Bed Semarang. Independent variables include variable product quality, price and brand while the dependent variable is the volume of sales.In determining the data to be studied sampling technique used is the census. Census is a sampling technique when all members of the population used as a sample .. Respondents were selected is the consumer stores PT. Gemilang Jaya Bella bracelets Spring Bed Semarang. Thus obtained sample was 50 respondents. Data analysis methods used to perform hypothesis testing is multiple linear regression analysis.Based on the results of research that has been conducted on all data obtained, the importance of the research that 1). There is a positive and significant effect of the variable quality of the product (X1) to sales volume (Y). 2). There is a positive and significant impact on price variable (X2) to sales volume (Y). 3). There is a positive and significant impact on brand variables (X3) to sales volume (Y). 4). There is a positive and significant effect of the variable distribution channels (X4) to sales volume (Y)

PENGARUH KEPEMIMPINAN DAN KOMPETENSI TERHADAP KINERJA ORGANISASI PT. SAMICK INDONESIA

2019 ◽  
Vol 7 (2) ◽  
Author(s):  
Donny Dharmawan, MM. ◽  
Erfan Esnawan
Keyword(s):  
Data Analysis ◽  
Data Collection ◽  
Organizational Performance ◽  
Multiple Regression ◽  
Significant Influence ◽  
Random Sampling ◽  
Simple Random Sampling ◽  
Validity And Reliability ◽  
Data Analysis Technique ◽  
Analysis Technique

<em><span lang="EN-US">This study aims to determine the magnitude of the influence of leadership and competence on the organizational performance of PT. Samick Indonesia. This study uses Simple Random Sampling. The population in this study were employees of PT. Samick Indonesia. With 156 samples. Data collection techniques using questionnaires which then have been tested for validity and reliability. The data analysis technique used to answer the hypothesis is multiple regression. The results of this study indicate that, Leadership is able to improve Organizational Performance. Competence is able to improve organizational performance thus it can be concluded that leadership and competence have a positive and significant influence on the organizational performance of PT. Samick Indonesia.</span></em>

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