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 Citra Merek dan Promosi terhadap Keputusan Pembelian Smartphone Merek Oppo pada Gerai Handphone Shop di Gianyar

Widya Amrita ◽  
2021 ◽  
Vol 1 (1) ◽  
pp. 349-361
Author(s):  
Ni Nyoman Galuh Gita Darma ◽  
Putu Sri Hartati
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Brand Image ◽  
Significant Positive Effect ◽  
Purchasing Decisions ◽  
Data Analysis Technique ◽  
Analysis Technique ◽  
Positive Effect

The smartphone is a technology that develops rapidly from year to year. Several factors that can influence consumer purchasing decisions are brand image and promotion. The purpose of this study was to determine how the influence of brand image and promotion on purchasing decisions. The sample used in this study were 95 consumers of the Oppo brand smartphone at the Mobile Shop Outlet in Gianyar. The data analysis technique used in this study is Multiple Linear Regression. Based on the results of the study, it can be seen that: (1) brand image has a significant positive effect on purchasing decisions, (2) promotion has a significant positive effect on purchasing decisions, and (3) simultaneously brand image and promotion has a significant effect on purchasing decisions.

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.

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 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 Kinerja Pengawas Lembaga Perkreditan Desa dan Faktor yang Mempengaruhinya Dimoderasi Budaya Tri Hita Karana

2021 ◽  
Vol 31 (4) ◽  
Author(s):  
I Gst Ayu Eka Damayanthi ◽  
Ni K. Lely Aryani Merkusiwati
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Data Collection ◽  
Multiple Linear Regression ◽  
Accounting Information ◽  
Black Culture ◽  
Collection Method ◽  
Accounting Information Systems ◽  
Analysis Technique ◽  
Positive Effect

This research was conducted by considering the inconsistency of research results regarding the influence of independence, professionalism and accounting information systems on the performance of the Supervisory Body as the internal controller of the LPD by moderating the organizational culture of Tri Hita Karana. The sample in this study amounted to 35 LPDs in Denpasar City. The data collection method used was a questionnaire. The data analysis technique used in testing the hypothesis of this study is multiple linear regression. The results of this study are that independence has a positive effect on the performance of LPD supervisors, professionalism and SIA have no effect on supervisor performance, the Tri Hita Karana culture is able to moderate and strengthen the influence of independence. on LPD staffing performance, and tri-black culture because it has not been able to moderate the influence of professionalism and BSM on the performance of LPD supervisors in Denpasar City. Keywords: LPD Supervisory Body Performance; Independence; Professionalism; SIA; Tri Hita Karana Culture.

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 LEADER MEMBER EXCHANGE, DAN KELELAHAN EMOSIONAL TERHADAP TURNOVER INTENTION PADA KARYAWAN PERTOKOAN DALUNG PERMAI

2019 ◽  
Vol 8 (12) ◽  
pp. 6791
Author(s):  
Agung Wachid Kurniawan ◽  
Made Surya Putra
Keyword(s):  
Linear Regression ◽  
Data Collection ◽  
Multiple Linear Regression ◽  
Turnover Intention ◽  
Census Data ◽  
Leader Member Exchange ◽  
Significant Positive Effect ◽  
Analysis Technique ◽  
Member Exchange ◽  
Positive Effect

The purpose of this study was to determine the effect of leader member exchange, and emotional fatigue on turnover intention on employees. This research was conducted in the shop of Dalung Permai. The number of samples is 89 employees, using the method of saturated samples or census. Data collection is done through interviews and questionnaires. The analysis technique used is multiple linear regression. Based on the results of the analysis it was found that LMX partially had a significant effect on turnover intention, this indicates that the higher the LMX value the lower the turnover intention. Emotional fatigue partially has a significant effect on turnover intention, this shows the higher the employee's emotional fatigue the higher the turnover of his intention. This study shows a negative and significant effect of LMX on turnover intention, and a significant positive effect of emotional fatigue on turnover intention. Keywords: Leader member exchange, emotional fatigue, turnover intention.

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 Kemampuan Teknik Personal dan Keterlibatan Pemakai pada Efektivitas Penggunaan SIA dengan Pelatihan sebagai Variabel Pemoderasi

2020 ◽  
Vol 30 (8) ◽  
pp. 2053
Author(s):  
Ivana Elvaretta Indrianto ◽  
I Dewa Gede Dharma Suputra
Keyword(s):  
Linear Regression ◽  
Data Collection ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
User Involvement ◽  
Significant Positive Effect ◽  
Technical Ability ◽  
Analysis Technique ◽  
Effective Use ◽  
Positive Effect

This study was conducted to obtain empirical evidence about the influence of personal technical ability and user involvement on the effectiveness of using SIA with training as a moderator at the KSU in West Denpasar City. This research was conducted at 24 KSU in West Denpasar City. The sample of this study were 72 respondents with a purposive sampling method. Data collection is done by distributing questionnaires. The analysis technique used is multiple linear regression. The results of this study indicate that the ability of personal techniques has a significant positive effect on the effectiveness of the use of SIA. User involvement significantly positive effect on the effectiveness of the use of SIA. Training strengthens the influence of personal technical abilities and user involvement on the effective use of SIA. Keywords: Personal Technical Ability; User Involvement; Effectiveness of SIA Use.

scholarly journals Analisis Pengaruh Sikap, Norma Subyektif, Dan Kontrol Keperilakuan Terhadap Perilaku Kepatuhan Wajib Pajak Restoran Di Surabaya

2013 ◽  
Vol 5 (1) ◽  
pp. 59
Author(s):  
Lintang Venusita ◽  
Femka Dyan
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Behavioral Control ◽  
Tax Compliance ◽  
Subjective Norms ◽  
Data Analysis Technique ◽  
Compliance Behavior ◽  
Analysis Technique ◽  
Positive Effect

AbstractTax arrears increased area in Surabaya. One of the biggest delinquent taxes derived from the Restaurant. It is proved that the level of tax compliance is lacking Restaurant. This study examines the behavior of tax compliance by using variable bebas Attiude, Subjective Norms, and Behavioral control. The purpose of this study is to determine how much influence attitudes, subjective norms, and behavioral control toward tax compliance behavior Restaurant taxpayer in Surabaya. The population in this study are all Restaurants taxpayer in Surabaya. The sample used was 94 Taxpayer Restaurant. The data analysis technique used in this study multiple linear regression. Based on the results of the analysis carried out it could be concluded that attitudes, subjective norms and behavioral control significantly positive effect on taxcompliance behavior Restaurant.

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