scholarly journals Influences of tax sanctions, taxpayers awareness and social norms on motivation to meet tax obligation

2020 ◽  
Vol 1 (3) ◽  
pp. 01-11
Author(s):  
Dendy Heryanto ◽  
Mursalim Mursalim ◽  
Darwis Lannai

This research is done with the aim to analyze tax sanctions, taxpayers awareness and social norms to meet tax obligation in the KPP Pratama South Makassar. The Research methods used in this study are descriptive analysis double regression analysis with a total sample of 79 respondence. The result showed tax sanction, taxpayers awareness and social norms were positive and significant for the taxpayer’s motivation to fulfill its tax obligation at KPP Pratama South Makassar

2020 ◽  
Vol 1 (1) ◽  
pp. 41-55
Author(s):  
Mustadir Mustadir ◽  
Basri Modding ◽  
Mursalim Mursalim

Penelitian ini dilakukan dengan tujuan: (1) Untuk mengetahui dan menganalisis pengaruh Pengawasan terhadap Kesadaran Wajib Pajak Pasca Tax Amnesty pada Kantor Pelayanan Pajak Pratama Makassar Barat. (2) Untuk menganalisis pengaruh Sanksi Perpajakan terhadap Kesadaran Wajib Pajak Pasca Tax Amnesty pada Kantor Pelayanan Pajak Pratama Makassar Barat. Metode penelitian yang digunakan dalam penelitian ini adalah Analisis deskriptif dan analisis Regresi Linier Berganda dengan jumlah sampel sebanyak 50 responden. Berdasarkan hasil analisis regresi linier berganda, maka Hasil penelitian menunjukkan bahwa (1). Pengawasan Berpengaruh positif dan signifikan terhadap Kesadaran wajib pajak Pasca Tax Amnesty Pada Kantor KPP Pratama Makassar Barat. (2). Sanksi Perpajakan Berpengaruh positif dan signifikan terhadap Kesadaran wajib pajak Pasca Tax Amnesty Pada KPP Pratama Makassar Barat. This research is conducted with the purpose of: (1) to know and analyze the effect of supervision on the taxpayer awareness post Tax Amnesty at the West Makassar Primary Tax Service office. (2) To analyse the influence of taxation sanctions on post-taxpayer awareness of tax Amnesty at the West Makassar Primary Tax Service office. The research methods used in this study are descriptive analysis and double linear regression analysis with a total sample of 50 respondents. Based on the results of multiple linear regression analyses, the results showed that (1). Supervision of positive and significant impact on the taxpayer awareness post Tax Amnesty at KPP Pratama's West Makassar office. (2). Taxation sanctions positive and significant impact on the taxpayer awareness post Tax Amnesty at KPP Pratama Makassar West.


Author(s):  
Muhammad Hasbillah ◽  
Herman Herman

This research aims to determine the relationship between balanced and the ability to dribble, the relationship between eye-foot coordination and the ability to dribble, and the relationship between balanced and eye-foot coordination on the ability todribble in futsal game Karsa Utama Putri Wajo’s club. The research was correlational research, with the independent variable was balanced and eye-foot coordination, while the dependent variable was the ability to dribble. The population of theresearch was Karsa Utama Putri Wajo's club players and the sampling technique used was total sampling technique with the total sample was 25 players. The analysis technique used was descriptive analysis, correlation analysis, regression analysis. The results showed that 1)There was a significant relationship between balanced and the ability to dribble in Karsa Utama Putri Wajo's club players with a correlation value (r) = 0,738. 2) There was asignificant relationship between eye-foot coordination on the ability to dribble in Karsa Utama Putri Wajo's club players with a correlation value (r) = 0,553. 3) There was asignificant relationship between balanced and eye-foot coordination on the ability to dribble in Karsa Utama Putri Wajo's club player swith a correlation value (r)=0.823,and a coefficient of determination (R2) = 0.677 or equal to 67,7%. Thus, it can be concluded that there is a significant relationship between balanced and coordination of the ankle son the ability to dribble in futsal game of Karsa Utama Putri Wajo's club.


Author(s):  
Riki Tesler ◽  
Tanya Kolobov ◽  
Liat Korn ◽  
Kerem Shuval ◽  
Diane Levin-Zamir ◽  
...  

Objectives: This study aims to measure trends in cigarette smoking among children and adolescents in Israel, focusing on school grade, sex, and ethnicity. We hypothesized that smoking would be higher among boys and Arab-Israelis, rates would grow with age, and there would be a decline over time. Methods: Data were derived from the Health Behavior in School-aged Children study between 1998 and 2015 in Israel. The total sample included 56,513 students in grades 6, 8, and 10, with 29,411 girls and 27,102 boys. Descriptive analysis described trends of smoking behavior according to grade, sex, ethnicity, family affluence, and year of study. multivariate logistic regression analysis examined predicting variables. Results: Smoking was higher among boys in all grades, ethnic groups, and years of study, with the highest frequencies among Arab-Israelis. Trends over the years show a decline from 1998 to 2004, followed by an increase for both sexes. The increase was more prominent among girls. Logistic regression analysis revealed strong associations between smoking and grade, sex, ethnicity, and year of study. Conclusions: The results of this study can significantly enhance the development and implementation of smoking prevention and control programs among students in Israel.


2020 ◽  
Vol 9 (1) ◽  
pp. 46-54
Author(s):  
Amanatun Khoirina ◽  
Rusdarti Rusdarti ◽  
Fahrur Rozi

This study aims to analyze the effect of the quality of service, educational fees, facilities and infrastructures towards the students’ academic satisfaction and to analyze its influence which can be moderated by the image towards the students’ academic satisfaction at the Economics and Business Faculty of STIKUBANK university. The method of the research is a quantitative approach. The population of the study are 2467 students of the Faculty of Economics and Business, University of STIKUBANK Semarang, with a total sample are 96 respondents. The data collection used is a questionnaire. The methods of data analysis are descriptive analysis and hypothesis testing with moderation regression analysis (absolute value test). The results shows that there is influence on the quality of service, educational fees, facilities and infrastructures towards the students’ academic satisfaction, while the effect is positive and significant. Image variable does not moderate the effect of quality of service on the students’ academic satisfaction.


2019 ◽  
Vol 4 (1) ◽  
pp. 96
Author(s):  
Nora Pitri Nainggolan ◽  
Muhammad Anano

In the current era of globalization, business development has been characterized by various kinds of competition in all fields of business. Seeing these needs causes entrepreneurs to increasingly demand the right strategy to meet sales targets. This study aims to discuss partially, Motivation towards internet network purchasing decisions at PT Telekomunikasi Indonesia, and discuss partially. PT Telekomunikasi Indonesia, discussed some of the consumer attitudes towards internet network purchasing decisions at PT Telekomunikasi Indonesia and assessed simultaneously motivational motivation, perceptions and attitudes of consumers towards internet network purchasing decisions at PT Telekomunikasi Indonesia. The method used in this study is a linear multiple regression analysis method. The research design used was descriptive analysis. The test consists of validity test, reliability test, classic assumption test, multiple regression analysis, coefficient of determination, t-test and f-test. The population in this study were consumers of PT Telekomunikasi Indonesia with a total sample of 384 people. By using the SPSS version 21 software program. The conclusion is the partial variable motivation, Perception and Attitude of Customers has a significant effect on Purchasing Decisions, simultaneously the variables of motivation, perception and attitudes of consumers have a significant effect on internet network purchasing decisions at PT Telekomunikasi Indonesia


2020 ◽  
Vol 1 (3) ◽  
pp. 33-42
Author(s):  
Afandy Bahari ◽  
Abdul Rahman Mus ◽  
Mursalim Mursalim

This study aims to analyze and assess perceptions about comfort, benefits and convenience of the interests of users of electronic invoices at the Maros Main Tax Service Office. The research method used in this research is descriptive analysis and Multiple Linear Regression analysis, with a total sample of 100 respondents. The results showed that the perception of comfort, convenience and comfort has a positive and significant effect on the interests of e-invoice users at the Maros Pratama Tax Office


2017 ◽  
Vol 6 (1) ◽  
Author(s):  
Yasri Yasri ◽  
Yunita Engriani ◽  
Melyawati Fitri

This research aims to analyze the effect of word of mouth and advertising towards the customers decision to be customers of the Bank Syariah Mandiri KCP Ulak Karang. The population in this study are all potential customers Bank Syariah Mandir KCP Ulak Karang. Total sample is 150 respondents. It is taken by using accidental sampling. Primary data was obtained by using a questionnaire, while the secondary data is derived from documentation. Data analysis techniques used descriptive analysis and multiple regression analysis. The hypothesis was analyzed with the t test on alpha 0.05. Testing analysis usedSPSS version 23.00. Findings from this study are: (1) there is significant effects between word of mouth toward the customers decision to be customers of the Bank Syariah Mandiri KCP Ulak Karang with the percentage of the influence is 0.115 (2) there is significant influence between the advertising toward the customers decision to be customers of the Bank Syariah Mandiri KCP Ulak Karang with the percentage of the influence is 0.173. 


2020 ◽  
Vol 9 (1) ◽  
pp. 8-16
Author(s):  
Devita Nurul Ulfa ◽  
Murwatiningsih Murwatiningsih

This research aims to examine the effect of marketing knowledge competence and customer orientation on performance of marketing toward marketing capabilities. The population data in  this research is the hawkers of Tuin Van Java centre in Magelang City. The total sample is 127 respondents. This research using a saturated sampling. The data analysis  method in this research using descriptive analysis, regression analysis, and path analysis with IBM SPSS versi 21. The research result shows that marketing knowledge competence and customer orientation had positive and significant influence on marketing performance through marketing capabilities. marketing capabilities are also able to mediate the effect of marketing knowledge competence and customer orientation toward marketing performance.


2020 ◽  
Vol 1 (1) ◽  
pp. 91-104
Author(s):  
Rina Umar ◽  
Nasir Hamza ◽  
Zainal Arifin

Penelitian ini dilakukan dengan tujuan: (1) Untuk Mengetahui dan Menganalisis Pengaruh Pelatihan Vokasi terhadap Minat Wirausaha (2) Untuk Mengetahui dan Menganalisis Pengaruh Keputusan  Alih profesi. terhadap Minat Wirausaha. Metode penelitian yang digunakan dalam penelitian ini adalah Analisis deskriptif dan analisis Regresi Linier Berganda, dengan jumlah sampel sebanyak 63 responden. Berdasarkan hasil analisis regresi linier berganda, maka Hasil penelitian menunjukkan bahwa (1). Pelatihan Vokasi berpengaruh positif dan signifikan Terhadap Minat wira usaha.(2) Keputusn alih profesi berpengaruh positif dan signifikan Terhadap Minat wirausaha. This research was conducted with the aim of: (1) To Know and Analyze the Effect of Vocational Training on Entrepreneurial Interest (2) To Know and to Analyze the Effects of Decisions on Transfer of Professions. against Entrepreneurial Interest. The research method used in this research is descriptive analysis and multiple linear regression analysis, with a total sample of 63 respondents. Based on the results of multiple linear regression analysis, the results show that (1). Vocational training has a positive and significant effect on entrepreneurial interest. (2) The decision to transfer a profession has a positive and significant effect on entrepreneurial interest.


Author(s):  
Suryadi ◽  
Yunia Afiatin ◽  
Ludfi Djajanto

In Indonesia, motorbikes dominated public transit, making motorcycle sales extremely competitive for a number of brands, particularly Honda and Yamaha. The goal of this research is to identify and assess the effects of pricing perspective qualities, brand advantages, media branding, promotions, after-sales guarantee, products, colors, and designs, as well as fuel consumption as motor product items on consumer behavior. Purposive sampling was used in this investigation, with a total sample size of 194 participants. Using SPSS software, descriptive analysis and multiple linear regression analysis were used to analyze the data. The findings show that Honda's products play a larger role in the execution of its marketing plans, accounting for 87.75 percent of the total, with Yamaha's quality accounting for the remaining 79.40 percent influenced by other factors. This shows that respondents choose motorcycles with the following criteria: Engine, Media Branding, Price, Advertising and Fuel Consumption affect consumer behavior to buy both Honda and Yamaha products.  


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