scholarly journals PENGARUH PENERAPAN E-FILING DAN SOSIALISASI PERPAJAKAN DI MASA PANDEMI COVID-19 TERHADAP KEPATUHAN PELAPORAN SPT PPH 21 PADA PEGAWAI BALAI PENGKAJIAN TEKNOLOGI PERTANIAN (BPTP) BANTEN

Author(s):  
Rizki Maulida Junita ◽  
Nani Rohaeni ◽  
Amyati Amyati

Taxpayer compliance is important for the state to maintain a source of state revenue. This study aims to determine the effect of the implementation of e-filing and  socialization of taxation in the Covid-19 pandemic period on SPT PPh 21 reporting compliance for Balai Pengkajian Teknologi Pertanian (BPTP) Banten Employees partially and simultaneously. The research used descriptive method, conducted in the Balai Pengkajian Teknologi Pertanian (BPTP) Banten by taking a sample of 70 respondents  using a purposive sampling technique. Collecting data by observation and questionnaires. The data analysis technique used in this study consisted of statistical description, classical assumption test, multiple linear regression analysis, coefficient of determination and statistical hypotheses. The results this study indicate that the application of e-Filing has a positive effect on reporting compliance with SPT PPh 21 having a value of tcount > ttable (2.148>1.999) with a significant value of 0.036. Tax socialization has a positive effect on reporting compliance with SPT PPh 21 having a value of tcount > ttable (7.433>1.999) with a significant value of 0.000. The implementation of e-Filing and tax socialization has a positive and significant effect on reporting compliance with SPT PPh 21 with a value of Fcount>Ftable (127.094>3.15).

2018 ◽  
Vol 13 (1) ◽  
pp. 59
Author(s):  
Samrotu Sa’adah ◽  
Arif Partono Praseti

This study aims to examine the effect of work stress on employee turnover intention at PT Internusa Jaya Sejahtera Merauke, Papua. This study obtained data from questionnaires distributed to 117 employees of PT Internusa Jaya Sejahtera. The questionnaire used has 14 point statements and uses a 6 point Likert scale. The technique used in this research is descriptive analysis technique used to analyze the level of work stress and turnover intention level on employees. Simple linear regression analysis is also used to determine the effect between work stress variables and turnover intention variables. The results showed that work stress had a significant positive effect on turnover intention on employees of PT Internusa Jaya Sejahtera. The coefficient of determination in this study has a value of 0.571 which means that the level of job stress to turnover intention of 57.1%.Keywords : work stress, turnover intention, linear regression ABSTRAK Penelitian ini bertujuan untuk meneliti pengaruh stres kerja terhadap turnover intention pada karyawan di PT Internusa Jaya Sejahtera Merauke, Papua. Peneltian ini memperoleh data dari hasil penyebaran kuesioner kepada 117 karyawan PT Internusa Jaya Sejahtera. Kuesioner yang digunakan memiliki 14 butir pernyataan dan menggunakan skala Likert 6 poin. Teknik yang digunakan pada penelitian kali ini adalah teknik analisis deskriptif yang digunakan untuk menganalisis tingkat stres kerja dan tingkat turnover intention pada karyawan. Analisis regresi linier sederhana juga digunakan unntuk mengetahui pengaruh antara variabel stres kerja dan variabel turnover intention. Hasil penelitian menunjukkan bahwa stres kerja berpengaruh signifikan positif terhadap turnover intention pada karyawan PT Internusa Jaya Sejahtera. Koefisien determinasi pada penelitian ini memiliki nilai 0.571 yang memiliki arti bahwa tingkat stres kerja terhadap turnover intention sebesar 57,1%.Kata kunci : stres kerja, turnover intention, regresi linier.


2020 ◽  
Author(s):  
Lola Satri ◽  
Alfian

This research has a purpose to know whether relationship marketing and service quality have positive influence to loyalty of customer of saving sikoci at Bank of Nagari branch of Simpang Empat either partially or simultaneously and know which variable is more dominant. The data collection techniques used in this study is a questionnaire. The sample used is 100 customer, with sampling technique using accidental sampling technique. Data analysis technique in this research use multiple linear regression analysis. The results obtained in this study are as follows: (1) Trust has positive effect (944) <(1,984) and not significant (0,348)> (0,05) to loyalty. (2)) Commitment has positive (8,218)> (1,984) and significant (0,000) <(0,05) effect on loyalty. (3) Tangibles has negative (-2,430)> (1,984) and significant (0,017) <(0,05) effect on loyalty. (4) Reliability negatively (-1.570) <(1,984) and insignificant 0, 120> 0.05 to loyalty. (5) Responsiveness has positive effect (5,922)> t table (1,984) and significant (0,000) <(0,05) to loyalty. (6) Warranty has positive effect (1,199) <(1,984) and insignificant 0, 234> 0,05 to loyalty. (7) Empathy has positive effect (186) <(1,984) and insignificant 0, 853> 0,05 to loyalty. From the value of Adjusted R Squere simultaneously produced 566. It means that 56.6% of loyalty variables are influenced by independent variables and the remaining 43.4% is influenced by othervariables.


2019 ◽  
Vol 3 (1) ◽  
pp. 49
Author(s):  
Linda Ramadhani ◽  
Fika Azmi

This study aims to obtain empirical evidence about the factors that influence tax aggressiveness. The independent variables in this study are Corporate governance, Inventory Intensity and Fixed Assets Intensity. The sample in this study were plantation sector companies listed on the Indonesia Stock Exchange in 2014-2017. The sampling technique used purposive sampling method, and obtained data as many as 32 samples. The data analysis technique uses multiple linear regression analysis. The results showed that independent commissioners and inventory intensity did not affect to tax aggressiveness, institutional ownership had a positive effect to tax aggressiveness and managerial ownership and the intensity of fixed assets negatively affected to tax aggressiveness.


2020 ◽  
Vol 30 (11) ◽  
pp. 2839
Author(s):  
Putu Ayu Ratih Ardianti ◽  
I Wayan Suartana

The purpose of this study was to determine the effect of human resource competencies and village financial systems on the accountability of village fund management in Badung Regency. This research was conducted in villages in Badung Regency using a sample of 126 respondents consisting of Village Heads, Village Secretaries, Treasurers and Section Heads, with probability sampling technique with proportionate stratified random sampling method. Data collection was carried out through questionnaires. The analysis technique used in this study is multiple linear regression analysis. The results of this study indicate that human resource competence has a positive effect on village fund management accountability. The village financial system has a positive and significant effect on the accountability of village fund management. Keywords: Competence; Village Financial System; Accountability.


2020 ◽  
Vol 15 (1) ◽  
pp. 144-153
Author(s):  
Buyung Nova Tri Anggono ◽  
Istiatin . ◽  
Solichul Hadi A B

The aims of this study is to determine and explain the simultaneous and partial influence of perceptions of ease, risk and trust in the decision to use Gopay. The research method of this study was quantitative descriptive method. The population is all active student of Batik Islamic Surakarta University. The number of sample was determined by using Slovin formula which has result of 100 respondents. The sampling technique was using purposive sampling method meanwhile questionnaire was used to collect the data. The technique of the data analysis used in this study are the classical assumption test instrument and hypothesis test (multiple linear regression analysis, F test, t test and coefficient of determination) with the help of SPSS Statistics. The results of this study shows that the variable perception of ease, risk and trust affect the decision to use Gopay. The t-test results shows the perception of ease affect the decision to use Gopay. The risk does not affect the decision to use Gopay. Trust influences the decision to use Gopay. Suggestions from this research are Gopay should increase its convenience, reduce risk, and maintain credibility so that consumers will continue to trust Gopay


2019 ◽  
Vol 3 (01) ◽  
Author(s):  
Eko Sutopo ◽  
Sudarwati Sudarwati ◽  
Istiqomah Istiqomah

The purpose of this study was to find out: the effect of service quality, reliability, responsiveness, and empathy both jointly and partially on the satisfaction of inpatients in the Karanganyar District Hospital. Judging from the type or type, this research is explanatory research (explanation). The population in this study were 1006 patients hospitalized in Karanganyar Hospital. As a sample 100 people were taken using proportional random sampling technique. The data collection technique used is by questionnaire method, documentation and literature study. The data analysis technique in this study is the classic assumption test, multiple linear regression analysis, t test, F test and coefficient of determination. Based on the results of the tests that have been carried out it can be concluded as follows: (1) There is a positive and significant effect simultaneously management of quality, reliability, responsiveness, and empathy on the satisfaction of inpatients in Karanganyar District Hospital. (2) There is a positive and significant effect of partial quality management on the satisfaction of inpatients in the RSUD. (3) There is a positive and significant partial effect of reliability on the satisfaction of inpatients in the RSUD. (4) There is a positive and significant influence partially on responsiveness to the satisfaction of inpatients in the RSUD. (5) There is a positive and significant partial effect of empathy on the satisfaction of inpatients in the RSUD. Keywords: quality management, reliability, responsiveness, empathy, patient satisfaction


2021 ◽  
Vol 10 (3) ◽  
pp. 532-542
Author(s):  
Kristanto Setio Hari Purnomo ◽  
Lustono Lustono ◽  
Yuliana Tatik

This study aimed to determine the effect of role conflict, role ambiguity and job stress partially and simultaneously on performance. This research was a quantitative, and data used in this study were primary data with a questionnaire technique. The population in this research are all employees of Baperlitbang Banjarnegara regency, amounting to 51 people. The sampling technique in this research was saturated sampling technique. This study used data analysis in the form of multiple linear regression analysis with SPSS software. The results of this study indicated that role conflict partially had no effect on performance. Partial role ambiguity had a positive and significant effect on performance. Job stress had a negative and significant effect on performance. Meanwhile, role conflict, role ambiguity and job stress simultaneously had a positive effect on performance. Result the coefficient of determination in this study of 36.9% means that performance of Baperlitbang Banjarnegara employees was influenced by role conflict, role ambiuigity and job stress and the rest was influenced by other variables outside the study.


2019 ◽  
Vol 29 (2) ◽  
pp. 630
Author(s):  
Laila Susanti ◽  
Putu Ery Setiawan

This research was conducted at the Joint Office of SAMSAT Denpasar. The number of samples used in this study were 100 respondents with a sampling technique that is proportionate stratified random sampling method. Data collection in this study was conducted by a questionnaire method with data analysis technique used is multiple linear regression analysis. The results showed that SAMSAT corner service, taxpayer awareness, tax socialization, and service quality had a positive effect on motor vehicle taxpayer compliance. This means that the better SAMSAT corner service, awareness of taxpayers, tax socialization, and quality of service will also increase motor vehicle taxpayers compliance in terms of meeting their tax obligations. Keywords : SAMSAT Corner Service; Taxpayer Awareness; Tax Socialization; Service Quality; Motor Vehicle Taxpayer Compliance.


2018 ◽  
pp. 2096
Author(s):  
Putu Intan Trisna Dewi ◽  
I Ketut Suryanawa

Banking plays an important role in influencing economic activity. Banking is required to gain profit so as to compete in order to maintain its survival. The profit is used to pay for all types of operational costs. This research was conducted in Banking Companies Listed in Indonesia Stock Exchange Period Year 2014 - 2016. The number of samples is 20 banks, with the method of purposive sampling technique. Data collection is done by observation or observation. The analysis technique used is multiple linear regression analysis. Based on the result of research, it is known that non performing loan has negative effect on return on asset, loan to deposit ratio has positive effect on return on asset, and capital adequacy ratio has negative effect on return on asset. Keywords: Non Performing Loan, Loan to Deposit Ratio, Capital Adequacy Ratio, Return On Assets.  


2019 ◽  
pp. 1263
Author(s):  
Gusti Ayu Putri Cahyani ◽  
Ni Gusti Putu Wirawati

Signal theory emphasizes that company information can be responded differently by investors. One method used to analyze company value is using the Price to Book Value (PBV) approach. This study aims to analyze the effect of liquidity, dividend policy, profitability, and firm size on firm value. This research was conducted on companies listed in the LQ 45 index on the Indonesia Stock Exchange in 2013-2016. The number of samples taken as many as 10 companies used the nonprobability sampling method with a purposive sampling technique, so that the number of samples during the 4 years of observation became 40 companies. The data analysis technique used is multiple linear regression analysis. The results of the analysis show that liquidity and profitability have a positive effect on firm value, while dividend policy and company size have no effect on firm value. Keywords: Liquidity, dividend policy, profitability, company size, and company value


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