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 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 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

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 Pengaruh Pelatihan Dan Pengembangan Terhadap Kinerja Karyawan Departemen Produksi Pada PT. Kaltim Diamond Coal Site Loa Gagak Kutai Kartanegara

2021 ◽  
Vol 9 (2) ◽  
pp. 170
Author(s):  
Wijayanti Wijayanti Wijayanti
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Employee Performance ◽  
Training And Development ◽  
Test Reliability ◽  
Regression Equations ◽  
Production Department ◽  
Data Analysis Technique ◽  
Analysis Technique

The results of the analysis using multiple linear regression equations show the following regression equation: Y = 5.622 + 0.488 (X1) + 0.329 (X2). Data collection techniques are based on the source, including primary data through observation, interviews, questionnaires or questionnaires, and include documentation. Secondary data, among others, by searching for literature in the form of previous research journals, and textbooks that are related to the variables to be studied. The data analysis technique used the validity test, reliability test, and classical assumption test. As for the data analysis technique method using Multiple Linear Regression, Correlation Analysis, Analysis of Determination (R2), hypothesis testing using the F test, T test and variable test which have the most influence. The results showed that the Training (X1) and Development (X2) variables simultaneously had a significant effect on the Employee Performance (Y) of the Production Department of PT. Kaltim Diamond Coal Site Loa Gagak Kutai Kartanegara.“The results of multiple linear regression tests simultaneously found that the Training and Development variables had a significant effect on the Employee Performance of the Production Department“at PT. Kaltim Diamond Coal Site Loa Gagak”Kutai Kartanegara.”The results of”the multiple linear regression test partially found that training and development had a significant influence on the performance of the production department“employees at PT. Kaltim Diamond Coal Site Loa Gagak Kutai Kartanegara”. The results of the most influential variable test, it is known that the training variable is the variable that has the most dominant influence on the Employee Performance of the Production Department at PT. Kaltim Diamond Coal Site Loa Gagak Kutai Kartanegara.

scholarly journals PENGARUH PENERAPAN E-FILLING, TINGKAT PEMAHAMAN PAJAK, DAN SANKSI PAJAK TERHADAP KEPATUHAN FORMAL WAJIB PAJAK ORANG PRIBADI

2019 ◽  
Vol 4 (2) ◽  
Author(s):  
Ninis Nur Solichah ◽  
Isnalita ◽  
Noorlailie Soewarno
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Data Analysis Technique ◽  
Analysis Technique ◽  
Tax Returns ◽  
Convenience Sampling ◽  
Implementation Level

The purpose of this research to determine the effect of e-Filing implementation,level of tax comprehension, and tax sanction in carrying out their tax obligations. The data were obtained from 178 questionnaires distributed to individual taxpayers who use e-Filing. The population in this research are taxpayers who have used the online SPT reporting program, e-Filing. The sample in this research are 178 individual taxpayers. The method of this sampling is using convenience sampling method. The data analysis technique used is multiple linear regression. The result of this research shows that e-Filing implementation, tax sanction and the level of comprehension taxation has significant effect on compliance. The contribution of this research can provide information about theease of reporting tax returns through e-filing so that more people report taxreturns and pay their taxes and expected to increase knowledge in the field oftaxation.

PENGARUH LATAR BELAKANG PENDIDIKAN DAN LATAR BELAKANG POLITIK TERHADAP PENGAWASAN KEUANGAN DAN BARANG MILIK DAERAH OLEH DEWAN PERWAKILAN RAKYAT DAERAH DENGAN PARTISIPASI MASYARAKAT SEBAGAI VARIABEL PEMODERASI

2019 ◽  
Vol 2 (2) ◽  
pp. 57-65
Author(s):  
Yulita Deisyi ◽  
Meinarni Asnawi ◽  
Aaron M. A. Simanjuntak
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Financial Management ◽  
Sampling Method ◽  
Test Technique ◽  
Data Analysis Technique ◽  
Analysis Technique ◽  
Political Background

This study aims to determine the effect of personal background, political background, andcommunity participation as a moderating variable on the supervision of financial management andregional assets. This research was conducted in Pegunungan Bintang Regency using a sample of 31respondents. Sampling method with a saturated sampling method. The data analysis technique usedis the instrument test technique including moderation regression and multiple linear regression. Theresults show partially that the variable background of education, political background, andcommunity participation did not significantly influence the supervision of financial managementand regional assets.

scholarly journals Pengaruh Penerapan E-Filling, Sosialisasi Perpajakan, Kinerja Account Representative, dan Sanksi Pajak terhadap Tingkat Kepatuhan WPOP

2019 ◽  
pp. 491
Author(s):  
Lyana Oka Kusumayanthi ◽  
Herkulanus Bambang Suprasto
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Data Collection ◽  
Multiple Linear Regression ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Questionnaire Data ◽  
Analysis Technique ◽  
Positive Effect

This study aims to examine the effect of the application of e-filling, tax socialization, account representative performance and taxation penalty on individual taxpayer compliance at KPP Pratama Gianyar. This research was conducted at KPP Pratama Gianyar. The samples used were 100 respondents to the method of determining the sample was purposive sampling. The data collection techniques questionnaire. data analysis technique used is multiple linear regression analysis. Based on the results of the study showed that the application of e-filling, account representative performance and taxation penalty had a positive effect on WPOP compliance at KPP Pratama Gianyar, while tax socialization did not affect the WPOP at KPP Pratama Gianyar. Keywords: E-filing, tax socialization, account representative performance, taxation penalty, and individual taxpayer compliance.

scholarly journals Pengaruh Budaya Organisasi dan Komunikasi Organisasi terhadap Kinerja Karyawan PT. X

2018 ◽  
Vol 8 (2) ◽  
pp. 218
Author(s):  
Jujung Dwi Marta ◽  
Dewie Tri Wijayati
Keyword(s):  
Organizational Culture ◽  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Employee Performance ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Data Analysis Technique ◽  
Analysis Technique

The purpose of this study was to analyze the influence of organizational culture and communication organizations on employee performance. Samples of this study was sampled every part of the whole section in the PT. X Surabaya which numbered 80 from a population of 500. The data analysis technique used is multiple linear regression analysis with SPSS 20 software.

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