scholarly journals PENGARUH SOSIALISASI PERPAJAKAN DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN PELAPORAN SPT TAHUNAN WAJIB PAJAK ORANG PRIBADI

ProBank ◽  
2018 ◽  
Vol 3 (1) ◽  
pp. 28-34
Author(s):  
Tri Nurdyastuti ◽  
Adi Penawan
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Random Sampling ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Simple Random Sampling ◽  
Multiple Linear Regression Analysis

The puspose of this study to know effect of taxation socialization and tax sanctions on compliance reporting annual taxpayer personal taxpayer. Population in this research is all personal taxpayer registered at KPP Pratama Surakarta amounted 104,192 taxpayer. The sample was taken by using simple random sampling method as much as 100 respondents. The technique of analysis in this study using classical assumption test techniques and using multiple linear regression analysis test. The results of this study indicate that the socialization of taxation and taxation sanctions simultaneously affect taxpayer compliance. Partially taxation and taxation sanctions partially affect the taxpayer compliance of individuals registered at KPP Pratama Surakarta.Keywords: Socialization of taxation, Tax Sanctions, Taxpayer Compliance

scholarly journals Pengaruh Transparansi, Akuntabilitas dan Kompetensi Amil Terhadap Kepercayaan Muzakki Kepada Baitul Mal Aceh

Al-Buhuts ◽  
2020 ◽  
Vol 16 (1) ◽  
pp. 01-15
Author(s):  
Muhammad Haris Riyaldi ◽  
Mahda Yusra
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Random Sampling ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Simple Random Sampling ◽  
Multiple Linear Regression Analysis ◽  
Government Agency ◽  
Management Institutions

The management of zakat should apply transparency, accountability and good amil competence in order to gain public trust in zakat management institutions. This study seeks to answer how the effect of transparency, accountability and amil competence on the trust of muzakki in Baitul Mal Aceh as a government agency that manages zakat in Aceh. Data collection using a questionnaire that was distributed to 100 muzakki selected by simple random sampling method. Multiple linear regression analysis was conducted to examine the effect of transparency, accountability and amil competence on muzakki's trust. The results showed that transparency, accountability and amil competence had a positive and significant effect on the level of muzakki's trust in Baitul Mal Aceh, both simultaneously and partially. Baitul Mal Aceh is expected to improve the quality of transparency, accountability and amil competence to maintain the trust of muzakki in order to realize the optimization of the collection of zakat funds in Aceh.

scholarly journals Pengaruh Sumber Permodalan Dan Pembinaan Pembiayaan Terhadap Keuntungan Usaha Mikro, Kecil Dan Menengah Anggota Koperasi Syariah Baitul Qiradh Baiturrahman Cabang Ulee Kareng

2017 ◽  
Vol 2 (2) ◽  
pp. 314-321
Author(s):  
Nuzulul Fikri ◽  
Safrida Safrida ◽  
Romano Romano
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Random Sampling ◽  
Sampling Method ◽  
Small And Medium Enterprises ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Simple Random Sampling ◽  
Multiple Linear Regression Analysis ◽  
Medium Enterprises

Abstrak. Modal adalah salah satu faktor produksi yang berperan penting untuk meningkatkan keuntungan. Pembinaan pembiayaan merupakan program untuk memantau perkembangan usaha mikro kecil dan menengah yang memperoleh modal pinjaman. Penelitian ini bertujuan untuk mengetahui pengaruh modal sendiri, modal pinjaman dan pembinaan pembiayaan terhadap keuntungan usaha mikro kecil dan menengah (UMKM) anggota Koperasi Syariah Baitul Qiradh Baiturrahman Cabang Ulee Kareng. Populasi dalam penelitian ini adalah UMKM anggota Koperasi Syariah Baitul Qiradh Baiturrahman yang menerima modal pinjaman dan pembinaan pembiayaan. Teknik pengambilan sampel dilakukan dengan metode simple random sampling. Besarnya sampel dalam penelitian ini adalah sebanyak 24 sampel. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi linear berganda. Hasil penelitian menunjukan bahwa modal sendiri dan modal pinjaman berpengaruh nyata terhadap keuntungan UMKM, sebaliknya pembinaan pembiayaan tidak berpengaruh nyata terhadap keuntungan UMKM.The Influence Of Capital Resources And Financing Of Profits Micro, Small And Medium Of Islamic Cooperation Baitul Qiradh Baiturrahman Members Branch Ulee KarengAbstract. Capital is one of the factors of production which is essential to improve profits. Development of financing a program to monitor the development of micro, small and medium enterprises that obtain capital loan. This study aims to determine the influence of their own capital, loan capital and development funding to benefit micro, small and medium enterprises (MSMEs) Islamic Cooperative Baitul Qiradh Baiturrahman members Branch Ulee Kareng.  The population in this study is the MSMEs Islamic Cooperative Baitul Qiradh Baiturrahman members, who received loan capital and financing guidance. The sampling technique is done by simple random sampling method.  The sample size in this study is as much as 24 samples. The analytical method used in this research is multiple linear regression analysis. The results showed that equity and loan capital significantly affect profits of MSMEs, fostering financing otherwise not significantly affect profits of MSMEs.

scholarly journals Pengaruh Penerapan Sistem E-Filling, Sanksi Perpajakan, Biaya Kepatuhan dan Pengetahuan Perpajakan Terhadap Kepatuhan WPOP pada KPP Pratama Badung Utara

2021 ◽  
Vol 2 (2) ◽  
pp. 104-109
Author(s):  
Izra Syafira
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Random Sampling ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Simple Random Sampling ◽  
Multiple Linear Regression Analysis ◽  
Determination Method ◽  
Compliance Costs ◽  
Filling System

This study aims to empirically test the effect of the application of e-filling system, tax sanctions, compliance costs and tax knowledge on the compliance of private taxpayers. The method of analysis used in this study is multiple linear regression analysis. The method of sampling taxpayers using the slovin formula, with the taxpayer sample used is as many as 100 respoden. The sample determination method uses a simple random sampling method. The results of this study showed that variable application of e-filling (X1) positively and significantly affects the compliance of private taxpayers. This is evidenced by the significance result of 0.000<0.05. Tax sanctions (X2) have a positive and significant effect on the compliance of private taxpayers. This is evidenced by the significance result of 0.001<0.05. Compliance costs (X3) have a positive and significant impact on the compliance of private persons taxpayers. This is evidenced by the significance result of 0.000<0.05. Tax knowledge (X3) has a positive and significant effect on the compliance of private taxpayers. This is evidenced by the significance of 0.000<0.05.

scholarly journals ANALISIS KINERJA KARYAWAN DI CV REGAR SPORT KABUPATEN WONOGIRI

2019 ◽  
Vol 3 (02) ◽  
Author(s):  
Tribun Siti Ambari ◽  
Sri Hartono ◽  
Sudarwati Sudarwati
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Work Environment ◽  
Random Sampling ◽  
Sampling Method ◽  
Employee Performance ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis

This study is intended to find the effect of work discipline, motivation and work environment on employee performance at CV REGAR SPORT, Wonogiri Regency. With the random sampling method the respondents used were 60 employees. With multiple linear regression analysis using IBM SPSS statistics 23, the results of the study have a significant effect on work discipline, motivation and work environment on employee performance at CV REGAR SPORT, Wonogiri Regency. There is a significant effect of work discipline on employee performance at the Regar Sport CV and there is an influence but not significant motivation and work environment on employee performance at the CV. Regar Sport. Keywords: discipline, employee performance

scholarly journals The Effect of Knowledge, Behavior, and Spiritual Quotient on Personal Financial Management

2021 ◽  
Vol 7 (4) ◽  
pp. 63-70
Author(s):  
Sri Zaniarti ◽  
M. Sienly Veronica ◽  
Raden Arvi Arsytania
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Financial Management ◽  
Random Sampling ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Stratified Random Sampling ◽  
Christian University

This study aims to determine the effect of knowledge, behavior, and spiritual quotient on personal financial management. A total of 194 married employees comprised of non-lecturers and permanent lecturers from Maranatha Christian University were selected as participants using probability sampling with a stratified random sampling method. Data were analyzed using multiple linear regression analysis. The results showed that knowledge, behavior, and spiritual quotient partially affect personal financial management.

scholarly journals DETERMINANTS OF COMPLIANCE WITH PERSONAL TAX OBLIGATION: DO TAX AMNESTY PLAY?

ACCRUALS ◽  
2019 ◽  
Vol 3 (2) ◽  
pp. 259-267
Author(s):  
Resshe Serlly Gita ◽  
Amir Hidayatulloh
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Tax Amnesty ◽  
Convenience Sampling ◽  
The City

This study aims to analyse the effect of tax services, tax amnesty, taxation knowledge, and tax sactions on taxpayer compliance. The population in the study is an individual taxpayer in the city of Yogyakarta. The sample in the study was an individual taxpayer in the city of Yogyakarta, and took part in the tax amnesty program. The sampling technique in this study used the convenience sampling method. Responden in the study amounted 60 respondents. The data anlysis technique in this study used multiple linear regression analysis. This study obtained result that taxpayer compliance in influenced by tax services and tax amnesty programs. However, taxation knowledge and tax saction does not affect taxpayer compliance. The cause of taxation knowledge does not affest taxpayer compliance, perhaps the understanding of taxpayers regarding the procedures for payment and reporting is still minimal. Meanwhile, the reason for lack of support fot tax sanction on taxpayer compliance, perhaps because taxpayers consider that saction given when taxpayer violate laws are still mild. Therefore, these two reasons are factors that encourage taxpayers to behave disobediently.

scholarly journals PENGARUH DANA PIHAK KETIGA DAN LOAN TO DEPOSIT RATIO (LDR) TERHADAP RETURN ON ASSETS (ROA) PADA PERBANKAN BUMN PERIODE 2010-2019

2021 ◽  
Vol 10 (2) ◽  
pp. 196-213
Author(s):  
Farida Citra Dewi ◽  
Heikal Muhammad Zakaria
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Third Party ◽  
Analysis Method ◽  
Return On Assets

This study aims to determine the Effect of Third Party Funds and Loan to Deposit Ratio (LDR) on Return on Assets (ROA). This research was conducted at SOE Banks listed on the Indonesia Stock Exchange Period 2010-2019. This study uses multiple linear regression analysis method with a total sampling method. The results showed that: Third Party Funds had a positive and significant effect on Return on Assets (ROA). Loan to Deposit Ratio (LDR) has no significant effect on Return on Assets (ROA). Simultaneous Third Party Funds and Loan to Deposit Ratio (LDR) have a significant effect on Return on Assets (ROA).

scholarly journals What Determines Murabahah Margin Income? Evidence from Islamic Commercial Banks in Indonesia

2021 ◽  
Vol 7 (1) ◽  
pp. 22
Author(s):  
Ananda Puteri Wahyuni ◽  
Ratna Mulyany ◽  
Zata Hulwani Zuhri
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Central Bank ◽  
Multiple Linear Regression ◽  
Commercial Banks ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Operating Income ◽  
Independent Variables

This study aims to examine factors that influence Murabahah margin income. Spefically it investigates the effect of the Central Bank of Indonesia Rate (BI Rate), Operating Expenses to Operating Income (OEOI), Non-Performing Financing (NPF), and wadiah savings on Murabahah margin income at Islamic Commercial Banks in Indonesia. The method used in this study is quantitative by using the multiple linear regression analysis to test the variables. 12 Islamic Commercial Banks were selected as the sample using a purposive sampling method. With 60 data observations for 5 years, the findings indicate that all the independent variables simultaneously affect the dependent variable. Partially, BI Rate does not affect Murabahah margin income, while in contrast, Operating Expenses to Operating Income (OEOI), Non-Performing Financing (NPF), and wadiah savings affect the Murabahah margin income.

scholarly journals PENGARUH KREDIBILITAS INFLUENCER DI MEDIA SOSIAL TERHADAP KEPUTUSAN WISATAWAN MILENIAL KE LABUAN BAJO

Jurnal IPTA ◽  
2021 ◽  
Vol 9 (1) ◽  
pp. 144
Author(s):  
Michael Reivin Limengka ◽  
N.M.S. Sofia Wijaya ◽  
Putu Agus Wikanatha Sagita
Keyword(s):  
Social Media ◽  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Positive Impact ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
The Social ◽  
Form Feature

The study aims at finding out the characteristic of the millennial tourists who visit Labuan Bajo and identifying the influence of the social media influencers’ credibility on their decision to visit Labuan Bajo. In selecting the sample, the study used the purposive sampling method in which some online questionnaires were given to 100 respondents via Google Form feature. The techniques of analyzing the data applied in the study were descriptive qualitative and multiple linear regression analysis using IBM SPSS 25.0 for Windows application. The result of the study shows that, partially and simultaneously, there is a positive impact of the social media influencers’ credibility on the millennial tourists’ decision to visit Labuan Bajo. The results showed that partially, the influencers' credibility positively and significantly affected the millennial tourists’ decision to visit Labuan Bajo. The sig. value of each are as follows: Attractiveness (X1) of 0.043 < 0.05; The Trustworthiness (X2) of 0.047 < 0.05 and the Expertise (X3) of 0.000 < 0.05. While simultaneously, there is a positively and significantly affected the social media Influencers’ credibility on the Millennial tourists’s decision to visit Labuan Bajo, with a sig. value of 0.000 < 0.05.

scholarly journals Analisis Faktor Yang Mempengaruhi Perilaku Nasabah Perbankan Konvensional Beralih Ke Perbankan Syariah (Studi Empiris Pada Mahasiswa Perguruan Tinggi di D.I.Y)

InFestasi ◽  
2019 ◽  
Vol 14 (2) ◽  
pp. 133
Author(s):  
Ilham Maulana Saud ◽  
Iman Teguh ◽  
Peni Nugraheni
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Customer Behavior ◽  
Purposive Sampling ◽  
Study Programs ◽  
Special Region

<p class="Ventura-Abstract">This study aims to analyze and prove empirically the influence of knowledge, religiosity, accessibility, and extra curricular islamic program to conventional banking customer behavior that switch to sharia banking. The subjects of this study are students of accounting study programs that become conventional banking customers and switch to sharia banking, whether really switching or not really switching. The object of this study is the institutions of college in the Special Region of Yogyakarta. In this study the sample of 82 respondents selected using purposive sampling method. The analysis used in this research is multiple linear regression analysis using SPSS 24.0. Based on the analysis that has been done obtained the result that the knowledge and extra curricularislamic program does not affect the behavior of conventional banking customers to switch to sharia banking. While religiosity and accessibility proved to have a positive and significant effect.</p>

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