scholarly journals Persepsi Mahasiswa dan Kepatuhan Pembayaran Pajak Kendaraan di Kota Samarinda

2021 ◽  
Vol 9 (2) ◽  
pp. 283-292
Author(s):  
Praja Hadi Saputra
Keyword(s):  
Data Analysis ◽  
Tax Compliance ◽  
Multiple Linear Regressions ◽  
Ethical Perceptions ◽  
Internal Factors ◽  
Tax System ◽  
Tax Systems ◽  
The Government ◽  
Linear Regressions ◽  
Practical Implications

This study aims to investigate the perception of compliance of individual vehicle taxpayers in paying their vehicle taxes which are influenced by individual internal factors. Internal factors used are the level of tax understanding, perceptions about the tax system and government, the effectiveness of the tax system as well as the ethical perceptions that individuals have. The results of the survey through questionnaires and data analysis from 93 multiple linear regressions indicated that the internal factors that individuals had regarding the perception of vehicle tax tended to affect their compliance with paying vehicle taxes. The results of this study then have practical implications on the availability of evidence for the government to design relevant vehicle tax systems and regulations because it can give rise to the perception of obedient individuals in paying their vehicle taxes.   Keywords: tax compliance, tax system, tax regulation, tax ethics, vehicle tax

scholarly journals Factors (Benefits, Trust, Self-Efficacy, Ease of Use, Security) Affecting Consumer’s Perception on E-Money in Indonesia

2018 ◽  
Vol 2 (2) ◽  
pp. 24
Author(s):  
Dinna Fatmy Pratiwi ◽  
Citra Kusuma Dewi
Keyword(s):  
Data Analysis ◽  
Self Efficacy ◽  
Quantitative Method ◽  
Ease Of Use ◽  
Multiple Linear Regressions ◽  
Snowball Sampling ◽  
Probability Sampling ◽  
The Government ◽  
Consumer's Perception ◽  
Linear Regressions

This research based on the developments of technology on payment system which replaced the use of cash as a medium of exchange into the non-cash system. The use of e-money as a non-cash system was made to actualize less cash society by the increase of the use of instrument and non-cash channel. However, the government had made a rule by required various costs to use e-money. As the used of e-money seemed forced by a rule, therefore, costumers might have a bad perception toward it. Hence, this research made to know the factors that affected costumers’ perception toward e-money in Indonesia. The method used in this research was quantitative method with type of descriptive and causal research. The variables used in this research are benefits (X1), trust (X2), self-efficacy (X3), ease of use (X4), security (X5), and consumers’ perception (Y). The samples are 400 respondents and using the technique of non-probability sampling which covered purposive sampling and snowball sampling. The data analysis was using multiple linear regressions. The research showed that the factor of self-efficacy and security in partial didn’t significantly affect the consumers’ perception toward e-money in Indonesia, while the factors that significantly affected partially are factors of benefits, ease of use, and trust. However, simultaneously, all factors of Benefits (X1), Trust (X2), Self-efficacy (X3), Ease of Use (X4), and Security (X5) significantly affected consumers’ perception (Y) toward e-money in Indonesia.

scholarly journals Antecedents of Purchase Intention at Starbucks in the Context of Covid-19 Pandemic

2021 ◽  
Vol 13 (4) ◽  
pp. 1758
Author(s):  
Jimin Shim ◽  
Joonho Moon ◽  
Myungkeun Song ◽  
Won Seok Lee
Keyword(s):  
Data Analysis ◽  
Purchase Intention ◽  
Mechanical Turk ◽  
Amazon Mechanical Turk ◽  
Environmental Responsibility ◽  
Multiple Linear Regressions ◽  
Coffee Shop ◽  
Linear Regressions ◽  
Practical Implications ◽  
Research Domain

The purpose of this research is to examine the determinants of coffee shop purchase intention. The research domain is Starbucks, which is the brand ranked first in the coffee shop market. This study selects healthiness, hygiene, quarantine, ease of app use, and environmental responsibility as candidates for the antecedents of purchase intention. For hypothesis testing, this research used a survey and recruited survey participants using Amazon Mechanical Turk, and carried out multiple linear regressions to test research hypotheses. The number of valid observations for the data analysis is 474. It was found that purchase intention is positively influenced by healthiness, hygiene, quarantine, and ease of app use. However, environmental responsibility was identified as a nonsignificant attribute to account for purchase intention. Practical implications are presented for coffee shop management. The outcomes contribute to the literature by scrutinizing café customers’ purchase intention with various attributes.

scholarly journals Pengaruh Aset Tidak Berwujud, Ukuran Perusahaan, Kepatuhan Perpajakan, dan Leverage Terhadap Transfer Pricing

2021 ◽  
Vol 13 (2) ◽  
pp. 388-401
Author(s):  
Ickhsanto Wahyudi ◽  
Nur Fitriah
Keyword(s):  
Data Analysis ◽  
Firm Size ◽  
Intangible Assets ◽  
Stock Exchange ◽  
Transfer Pricing ◽  
Tax Compliance ◽  
Multiple Linear Regressions ◽  
Manufacturing Companies ◽  
Practice Transfer ◽  
Linear Regressions

Abstract This study aims to determine the effect of intangible assets, firm size, tax compliance, leverage on transfer pricing. The data analysis uses multiple linear regressions on 12 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2015-2019. The results of this study show that intangible assets, firm size, tax compliance, leverage simultaneously have a significant effect on a company’s decision to practice transfer pricing, as well as intangible assets and leverage partially, have a positive and significant effect on transfer pricing. But firm size partly has a negative and significant effect on transfer pricing. Meanwhile, tax compliance has no significant effect on transfer pricing.  Keywords: Intangible Assets, Firm Size, Tax Compliance, Leverage, and Transfer Pricing  

Analisis Persepsi Korupsi Pajak Dan Iklim Organisasi Terhadap Kepatuhan Wajib Pajak Orang Pribadi Karyawan

2017 ◽  
Vol 4 (2) ◽  
pp. 169-180
Author(s):  
Arif Fajar Wibisono ◽  
Yudha Catur Kusuma N
Keyword(s):  
Organizational Climate ◽  
Tax Compliance ◽  
Quantitative Approach ◽  
Multiple Linear Regressions ◽  
Parametric Test ◽  
Tax Corruption ◽  
Linear Regressions

This study aims to determine whether perceptions of corruption and organizational climate affect the compliance of personal taxpayers. This explanatory study used quantitative approach of statistical parametric test and multiple linear regressions with questionnaire instrument. This study involved personal taxpayer in the area of KPP Pratama Kota Surakarta. The result of this study confirms that the perceptions of individual tax corruption and organizational climate affect the compliance of personal taxpayers. The better the organization’s climate in emphasizing tax compliance is, the higher the level of compliance personal taxpayers is. In addition, the higher the level of perception of a person’s corruption of the tax apparatus is severely punished then increasing the compliance of personal taxpayers’ increases.

scholarly journals Pengaruh Internal dan Eksternal Perusahaan terhadap Nilai Perusahaan pada Perusahaan Properti dan Real Estate

2021 ◽  
Vol 5 (1) ◽  
pp. 191
Author(s):  
Santi Duwi Nuryani ◽  
Anita Wijayanti ◽  
Endang Masitoh
Keyword(s):  
Real Estate ◽  
Interest Rates ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
External Factors ◽  
Multiple Linear Regressions ◽  
Internal Factors ◽  
Linear Regressions

This study aims to test and analyze the influence of leverage, liquidity, inflation, and interest rates on the value of the company. Property and real estate companies listed on the Indonesia Stock Exchange in 2016-2019 as a population. Purposive sampling method for sampling and research is quantitative type. The data sources used secondary data are obtained from annual financial statements and analysis used multiple linear regressions. The results of research into external factors of the company namely inflation and interest rates influenced the increase in the value of the company. While the company's internal factors namely leverage and liquidity do not affect the increase in the value of the company.

scholarly journals The Influence of Brand Equity and Brand Trust on E-Commerce Consumer’s Loyalty (Zalora Consumer Research)

2020 ◽  
Vol 3 (3) ◽  
pp. 90-95
Author(s):  
Dennis Mahendra Putra ◽  
Liem Gai Sin
Keyword(s):  
Data Analysis ◽  
Brand Equity ◽  
Consumer Research ◽  
Hypothesis Test ◽  
Research Data ◽  
Consumer Loyalty ◽  
Multiple Linear Regressions ◽  
Brand Trust ◽  
Analysis Method ◽  
Linear Regressions

This research aims to analyze the influence of brand equity and brand trust on e-commerce consumer’s loyalty. This research is also titled as hypothesis test research which undertaken test on hypothesis with Zalora’s consumer in Malang city as a source of this research. Data analysis method used multiple linear regressions with variable t and variable t. The result shows that brand equity and brand trust have an influence on Zalora’s consumer loyalty. It indicates that the increasing of brand trust followed by increasing of consumer’s loyalty.

scholarly journals Study on system fairness dimensions and tax compliance in the Middle East context

2020 ◽  
Vol 18 (1) ◽  
pp. 181-191 ◽  
Author(s):  
Saeed Awadh Bin-Nashwan ◽  
Ahmed Mubarak Al-Hamedi ◽  
Munusamy Marimuthu ◽  
Abobakr Ramadhan Al-Harethi
Keyword(s):  
Middle East ◽  
Income Tax ◽  
Tax Compliance ◽  
General System ◽  
Analysis Tool ◽  
Tax System ◽  
Tax Rate ◽  
Compliance Behavior ◽  
Self Interest ◽  
The Government

People’s perceptions of a fair tax administration system have garnered growing interest as a decisive ingredient that can install compliance behavior among taxpayers. The tax that taxpayers wish to evade is determined by their perceptions of the various robust dimensions of fairness (i.e., general fairness, preferred tax rate structure, exchange with the government, special provisions, and self-interest). Such an important matter, like tax fairness, has been overlooked in the extant literature, especially in the Middle East context, although tax administrations still suffer from low and unsatisfactory rates of compliance. This paper aims to empirically examine the influence of fairness perceptions of the income tax system on compliance behavior of taxpayers in Yemen. The study used a survey questionnaire administered to 400 individual taxpayers in Hadhramout, one of the most prosperous business regions in Yemen. Based on the PLS-SEM analysis tool, the study found that general system fairness, preferred tax rate, exchange with the government, and the extent of self-interest are significantly related to income tax compliance, while special provisions do not affect compliance decisions. The results of the study can alert the tax authority and policymakers to consider the non-pecuniary factors, other than the measures of the coercion. Establishing a fair tax system is probably one of the most successful approaches to boost compliance among taxpayers, thus yielding more tax revenue and diminishing the administrative cost for the tax authority.

scholarly journals A Critical Review of the Characteristics of Presumptive Tax Systems in Developing Countries

2021 ◽  
Vol 17 (2) ◽  
pp. 27-43
Author(s):  
Munyaradzi Duve ◽  
Daniel P. Schutte
Keyword(s):  
Developing Countries ◽  
Small Businesses ◽  
Tax Compliance ◽  
Empirical Literature ◽  
Formal Sector ◽  
Tax System ◽  
Classification Framework ◽  
Tax Systems ◽  
Compliance Behaviour ◽  
System Characteristics

This paper considers the effect of the presumptive tax system characteristics on the tax compliance behaviour of small businesses in developing countries. Since the concept of presumptive taxation involves several features influencing the formalisation of small businesses, this paper seeks to survey three key areas of literature: targeted taxpayers, thresholds and timeframe. This paper differs fundamentally from previous studies in that it analyses presumptive tax system characteristics. A descriptive review approach was followed in evaluating the empirical literature on presumptive tax system characteristics. A content analysis was then performed on literature about categories and subcategories provided in the classification framework. The review highlights similarities and conflicting evidence of presumptive tax system characteristics in transforming the compliance behaviour of small businesses. It was concluded that the blended use of information technology and existing presumptive tax systems can facilitate the movement of small businesses from the informal to the formal sector.

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI PENERAPAN SISTEM AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (SAKIP) PADA PEMERINTAH PROVINSI SULAWESI UTARA

2016 ◽  
Vol 5 (2) ◽  
pp. 37
Author(s):  
Harsya K. Tahir ◽  
Agus T. Poputra ◽  
Jessy D. L. Warongan
Keyword(s):  
Data Analysis ◽  
Organizational Commitment ◽  
Quantitative Method ◽  
Coefficient Of Determination ◽  
Multiple Linear Regressions ◽  
North Sulawesi ◽  
Data Analysis Technique ◽  
Analysis Technique ◽  
Linear Regressions

The purpose of this research is to analysis the factors which affecting the implementation of the SAKIP in Government of North Sulawesi, the contain is factor awareness on the laws and regulation (X1), factor organizational  commitment (X2) and factor role of APIP (X3) toward implementation of SAKIP (Y). Method that use in this research are quantitative method. The data analysis technique has been done by using the multiple linear regressions analysis. Result of the research according the partial test show that awareness on the laws and regulation no significantly effect to the implementation of SAKIP, whereas the organizatoinal commitment and role of APIP has significantly effect to the implementation of SAKIP. The value from coefficient of determination test amount of 43,7% has been effect by awareness on the laws and regulation, organizatoinal commitment, role of APIP, whereas the remaining 56,3% is influenced by other factors outside this research. Keywords  : awareness of the laws and regulation, commitment of organization, role of APIP, and SAKIP

scholarly journals Pengaruh Pengetahuan Zakat, Motivasi Membayar Zakat dan Sosial Ekonomi Terhadap Kesediaan Dosen Universitas Tridinanti Palembang Dalam Membayar Zakat Profesi Melalui Pemotongan Gaji

2021 ◽  
Vol 14 (2) ◽  
pp. 15-31
Author(s):  
Melia Frastuti ◽  
Deta Trinanti Oktavia
Keyword(s):  
Data Analysis ◽  
Social Economic ◽  
Public Trust ◽  
Multiple Linear Regressions ◽  
The University ◽  
Purposive Sample ◽  
Linear Regressions

The problem of zakat in this country actually started from the low awareness of the muzakki (people who issue zakat) to do it and the low of public trust in the Amil Zakat Agency and the Zakat Institusion, even though any expertise and wok that is lawful, whether done alone or related to other parties, sucs as an employee, if thei income reach the nishab, then zakat must be issued. This study aims to see how the knowledge of zakat, motivation and social-economic on the willingness University of Tridinanti Palembang lecturers in paying professional zakat through salary deductions. The population in this study was 190 lecturers at the University of Tridinanti Palembang (UTP). The sampel technique used was purposive sample with the criteria of lecturers who had obtained lecturer certification, amounting to 121 people from 4 fakulties at UTP. The data analysis used is using multiple linear regressions analysis. The results of the study state that the knowledge of zakat, zakat motivation and social- economic have a positive.

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