scholarly journals PENGKAJIAN SUMBER DAYA MANUSIA TERHADAP TINGKAT PENDAPATAN, PENGETAHUAN, SERTA KESADARAN WAJIB PAJAK DALAM KEPATUHAN MEMBAYAR PBB PADA MASA PANDEMI COVID-19

2021 ◽  
Vol 7 (2) ◽  
pp. 12
Author(s):  
Sri Indah ◽  
Ruth Feotnai Ele Bana ◽  
Adya Hermawati
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Data Collection ◽  
Hypothesis Testing ◽  
Multiple Linear Regression ◽  
Quantitative Methods ◽  
Primary Data ◽  
Data Analysis Technique ◽  
Analysis Technique

ABSTRAKKepatuhan WP merupakan salah satu keadaan dimana WP yang manan akan secara langsung dapat memenuhi seluruh kewajiban perpajkaan serta dapat membuat atas hal perpajakan. Adapun masalah yang berkesenambungan terhadap kepatuhan WP antara lain pengetahuan, pendapatan serta kesadaran WP. Riset ini bertujuan untuk mengetahui sejauh mana kepatuhan WP yang akan dipengaruhi oleh pengetahuan, pendapatan terhadap kpeatuhan WP pada Kelurahan Polowijen. Dalam riset ini menggunakan metode kuantitatif, adapun jumlah sampel yang digunakan berjumlah 44 orang yang akan dijadikan sebagai responden, sedangkan teknik pengumpulan data yang digunakan dalam riset ini ialah interview, observasi serta kuesioner. Data yang digunakan ialah data sekunder serta primer. Sedangkan teknik analisa data yang akan digunakan dalam riset ini ialah regresi linier berganda, dengan diadakan penguian hipotesis antar varibel.Kata Kunci:   Pendapatan, Pengetahuan, Kesadaran, Wajib Pajak, Pajak Bumi dan BangunanABSTRACTTaxpayer compliance is one of the conditions in which a safe taxpayer will directly be able to fulfill all tax obligations and can make tax matters. The problems that are continuous with taxpayer compliance include knowledge, income and awareness of taxpayers. This research aims to find out the extent to which taxpayer compliance will be influenced by knowledge, income on taxpayer compliance in Polowijen Village. This research uses quantitative methods, while the number of samples used is 44 people who will be used as respondents, while the data collection techniques used in this research are interviews, observations and questionnaires. The data used are secondary and primary data. While the data analysis technique that will be used in this research is multiple linear regression, with hypothesis testing between variables.Keywords:      Income, Knowledge, Awareness, Taxpayer, Land and Building Tax

scholarly journals PENGARUH PEMAHAMAN PERATURAN PAJAK, SANKSI PERPAJAKAN, PEMERIKSAAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (WPOP)

2019 ◽  
Vol 4 (2) ◽  
pp. 595
Author(s):  
Fenty Asterina ◽  
Chessy Septiani
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Problem Formulation ◽  
Primary Data ◽  
Data Analysis Technique ◽  
Analysis Technique ◽  
Positive Effect ◽  
Tax Regulation

This research was made to answer the problem formulation in this study that was to find out whether there were effects of tax regulation understanding, tax sanctions and tax audits on individual taxpayer compliance. With the aim of research was to determine the effect of tax regulations on individual taxpayer compliancein KPP Pratama Palembang SeberangUlu, to determine the effect of tax sanctions on individual taxpayer compliance in KPP Pratama Palembang Seberang Ulu. The variables in this study were tax regulations understanding (X1), taxation sanctions (X2), taxpayer compliance (Y). this type of research was associative and descriptive. The population in this study was 45 UKM Seberang Ulu I. Data that used in this research primary data of questionnaire. The data analysis technique used is multiple linear regression with the help of SPSS version 22.The results of the study showed that taxregulations understanding did not have an effect and was not significant on taxpayer compkiance, while taxation sanctions and tax audits had a positive effect on taxpayer compliance.

scholarly journals DAMPAK DISIPLIN KERJA DAN KOMPENSASI TERHADAP KINERJA KARYAWAN DI UNIVERSITAS NUSANTARA PGRI KEDIRI

2019 ◽  
Vol 2 (1) ◽  
pp. 309
Author(s):  
Dodi Kusuma Hadi Soedjoko
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Human Resources ◽  
Hypothesis Testing ◽  
Multiple Linear Regression ◽  
Employee Performance ◽  
Likert Scale ◽  
Data Analysis Technique ◽  
Analysis Technique

Human resources play an important role in every organization or institution. But there was a decrease in employee performance at Nusantara PGRI Kediri University recently, this case becomes concideration to conduct this research. The purpose of this study is to determine the effect of work dicipline and compensation on the employee’s performance at Nusantara PGRI Kediri University. The approach of this study is descriptive quantitative. The sample in this study used all populations as a sample consisting of 73 employees. The technique of collecting data used a questionnaire with a Likert scale that contains of questions related to work discipline, compensation and employee performance. The data analysis technique used multiple linear regression which was processed using the SPSS program to measure the effect of work dicipline and compensation on employee’s performance. The results of hypothesis testing showed that partially, there was a significant effect of work discipline on employee performance and there was also significant effect of compensation on employee performance at Universitas Nusantara PGRI Kediri. While the results of simultaneous hypothesis testing proved that work discipline and compensation give significant effect for employee performance. It can be seen that coefficient dtermination value (R Square) was 0.676. Thus, it  can be interpreted that work dicipline and compensation can effect on employee’s performance 67.6% while the remaining 32.4% was effected by other variables outside of this study.

PENGARUH PENGETAHUAN PERPAJAKAN DAN PENERAPAN E-FILINGTERHADAP KEPATUHAN WAJIB PAJAK DI KPP MAKASSAR UTARA

2019 ◽  
Vol 2 (2) ◽  
pp. 32-38
Author(s):  
Dara Ayu Nianty
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Data Collection ◽  
Multiple Linear Regression ◽  
Data Analysis Technique ◽  
Analysis Technique

The purpose of this study was to whether tax knowledge and application of efiling have an influence on taxpayer compliance in north Makassar tax office. Data obtained from 100 respondents registered as Taxpayers at the Makassar north Tax Office. Data collection is done through questionnaires. The data analysis technique used in this research is multiple linear regression. Based on the results of the analysis it can be seen that the tax knowledge and application of e-filing has a positive and significant effect of taxpayers compliance in northMakassar tax office.

scholarly journals Pengaruh Kepemimpinan dan Disiplin Kerja terhadap Kinerja Pegawai pada Dinas Pendidikan Kota Banjarmasin

2019 ◽  
Vol 3 (2) ◽  
pp. 94-102
Author(s):  
Eva Amalia ◽  
Muhammad Rudiansyah
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Data Collection ◽  
Social Science ◽  
Quantitative Methods ◽  
Employee Performance ◽  
Secondary Data ◽  
Primary Data ◽  
Analysis Technique ◽  
The Social

This study aims to determine the effect of leadership and work discipline partially, and the effect of leadership and work discipline simultaneously on employee performance at Dinas Pendidikan Kota Banjarmasin.This research uses quantitative methods. The data used in this study consisted of primary data and secondary data. The population of this research is the employees of Dinas Pendidikan Kota Banjarmasin, amounting to 102 people. Sampling uses probability sampling. The technique of data collection was carried out by distributing questionnaires to 51 respondents from Dinas Pendidikan Kota Banjarmasin employees who were obtained using the Slovin formula. The data analysis technique used is multiple linear regression to determine the effect of leadership and work discipline on performance in Dinas Pendidikan Kota Banjarmasin using Statistical Package for the Social Science (SPSS) version 21.00 for windows.The results of the study concluded that the leadership and work discipline variables partially affect the performance of employees at the Banjarmasin City Education Office. The results of the study concluded that the variables of leadership and work discipline simultaneously affect the performance of employees at Dinas Pendidikan Kota Banjarmasin.

scholarly journals Analysis of Entrepreneurship Behavior and Business Capital Against Business Success

2020 ◽  
Author(s):  
Jo Nam Hee ◽  
Heny Hendrayaty ◽  
Hari Mulyadi
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Research Method ◽  
Quantitative Methods ◽  
Business Success ◽  
Entrepreneurial Behavior ◽  
Data Analysis Technique ◽  
Analysis Technique ◽  
Positive Effect

This study aims to determine the effect of entrepreneurial behavior and business capital on business success. The research method used is quantitative methods and surveys. The population in this study amounted to 263 people. The technique used to determine the size of the sample under study was proposed by Slovin so that respondents who were sampled in this study were entrepreneurs of Binong Jati knitting centers in Bandung as many as 100 respondents. The data analysis technique used is multiple linear regression. Based on the results of the study, it can be seen that entrepreneurial behavior and business capital simultaneously and partially have a positive effect on business success. Based on the results of the study, the recommendations proposed were that entrepreneurial behavior and business capital must be improved so that business success was achieved. Keywords: Entrepreneurship Behavior, Business Capital, Business Success

scholarly journals Pengaruh Tingkat Kesejahteraan Karyawan, Komunikasi, dan Lingkungan Kerja terhadap Semangat Kerja Karyawan di SMK 1 Islam Taruna Krembung Sidoarjo

2019 ◽  
Vol 3 (2) ◽  
pp. 85
Author(s):  
Dewi Andriani ◽  
Bayu Hari Prasojo ◽  
Machfudz Efendi
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Data Collection ◽  
Multiple Linear Regression ◽  
Work Environment ◽  
Quantitative Methods ◽  
The Other ◽  
Variable Level ◽  
Analysis Technique ◽  
Data Collection Technique

The purpose of this study was to find out how much influence the variable level of welfare, communication, and work environment had on the work morale of teachers and employees of SMK 1 ISLAM TARUNA KREMBUNG-SIDOARJO simultaneously. This research was conducted with quantitative methods. The data collection technique used was a questionnaire with a sample of 34 people. The data analysis technique used in this study is multiple linear regression using the SPSS program. The results of the study based on the F test show that the level of welfare, communication, and work environment together influence the work morale of teachers and employees. While based on the t test, the variable level of welfare and work environment does not significantly influence work morale. While communication has a significant effect and has the largest t-count compared to the other variables.

scholarly journals THE EFFECT OF GIVING INCENTIVES TO EMPLOYEE PERFORMANCE PT. BPR EKADHARMA MAGETAN

2018 ◽  
Vol 2 (04) ◽  
Author(s):  
Wahna Widhianingrum
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Hypothesis Testing ◽  
Employee Performance ◽  
Data Sources ◽  
Primary Data ◽  
Simple Linear Regression ◽  
Data Analysis Technique ◽  
Analysis Technique

The problem in this study is whether the provision of incentives significantly affects the performance of employees at PT. BPR Ekadharma Magetan. The purpose of this study is to determine whether there is an effect of giving incentives to employee performance. The type of research used is quantitative with an associative approach. The technique of collecting data through observation, questionnaires and documentation. While the data analysis technique used is simple linear regression. As for the types of data sources, this research is primary data, namely data obtained directly from the source or place where the research was conducted. The population of this research is all employees and managers of PT. BPR Ekadharma Magetan totaling 93 people. The sample determination is saturated sampling. Data obtained using SPSS 21 (Statistical Product and Service Solutions). The results of this study indicate that based on the results of research that researchers conducted at PT. BPR Ekadharma Magetan that giving incentives has a significant effect on employee performance. This can be seen from the results of statistical calculations through partial hypothesis testing which shows that t count > t table then Ha is accepted and Ho is rejected. Keywords: Incentives, Employee Performance

scholarly journals PENGARUH KOMUNIKASI, DISIPLIN KERJA, DAN KOMPENSASI TERHADAP KINERJA KARYAWAN WARUNG MAK BENG CABANG UBUD

2021 ◽  
Vol 10 (1) ◽  
pp. 1
Author(s):  
Meira Rofianti ◽  
I Gusti Ayu Manuati Dewi
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Data Collection ◽  
Multiple Linear Regression ◽  
Employee Performance ◽  
Good Communication ◽  
Data Analysis Technique ◽  
Analysis Technique ◽  
Communication Work ◽  
Fair Compensation

Performance is the result of quality and quantity of work achieved by an employee in carrying out their duties in accordance with the responsibilities given. This study aims to analyze the effect of communication, work discipline, and compensation on employee performance. The research conducted at Warung Mak Beng, Ubud.. The number of respondents in the study are 40 people using saturated sampling. Data collection was carried out through interviews and questionnaires. The data analysis technique used is Multiple Linear Regression. The results shows that communication, work discipline, and compensation have  positive and significant effect on the performance of Warung Mak Beng employees. Efforts to improve employee performance at the company can be improved by establishing good communication between employees, obeying company-determined regulations, and fair compensation in accordance with workload. Keywords: communication, work discipline, compensation, employee performance

scholarly journals Religiusitas, Kepercayaan pada Aparat, Tingkat Pendidikan, Pengetahuan Perpajakan dan Kepatuhan Wajib Pajak

2021 ◽  
Vol 31 (1) ◽  
pp. 77
Author(s):  
Priscilla Octavianny ◽  
Makaryanawati Makaryanawati ◽  
Ferby Mutia Edwy
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Data Collection ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Tax Compliance ◽  
Education Level ◽  
Data Analysis Technique ◽  
Analysis Technique ◽  
Positive Effect

The purpose of this study is to determine the effect of religiosity, trust in the apparatus, education level and tax knowledge on Non-Employee Individual Taxpayer compliance. This research was conducted at KPP Pratama, South Malang. The number of samples in this study were 100 respondents with a sampling method using accidental sampling method. Data collection is done through questionnaires. The   data analysis technique used in this research is multiple linear regression. Based on the results of the analysis it can be seen that religiosity, trust in the apparatus, education level and tax knowledge have a positive effect on tax compliance. Keywords: Tax Compliance; Religiosity, Trust in The Apparatus; Education Level; Tax Knowledge.

PENGARUH KESADARAN WAJIB PAJAK, KETEGASAN SANKSI DAN PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK BADAN DI KPP MAKASSAR SELATAN

2019 ◽  
Vol 2 (2) ◽  
pp. 49-58
Author(s):  
Asrini Asrini
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Data Collection ◽  
Multiple Linear Regression ◽  
Significant Positive Effect ◽  
Data Analysis Technique ◽  
Analysis Technique ◽  
Positive Effect

:The purpose of this study was to determine whether awareness of taxpayers, firmness of sanctions, and services of Fiscus has a positive and significant impact on compliance of corporate taxpayers in South Makassar KPP both partially and simultaneously. Data obtained from 100 respondents registered as Corporate Taxpayers at the Makassar South Tax Office. Data collection is done through interviews, questionnaires and observations. The data analysis technique used in this research is multiple linear regression. Based on the results of the analysis it can be seen that the awareness of taxpayers and Fiscus Services has a positive and significant effect while the firmness of sanctions is not a significant positive effect on corporate taxpayers compliance in South Makassar KPP

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