scholarly journals Several factors influence the willingness to Pay taxes

2020 ◽  
Vol 1 (3) ◽  
pp. 57-70
Author(s):  
Isnaeni Ali ◽  
Fadliah Nasaruddin
Keyword(s):  
Willingness To Pay ◽  
Descriptive Analysis ◽  
Linear Regression Analysis ◽  
Total Sample ◽  
Multiple Linear Regression Analysis ◽  
The West ◽  
Factors Affecting ◽  
The Will ◽  
Independent Variable ◽  
Positive Effect

This study aims to analyze and examine the Factors Affecting the Will to Pay Taxes at the West Makassar Pratama Tax Office. The independent variable in this research is Tax Knowledge, Fiscus Services and Tax Examination while the dependent variable is Tax Paying Will. 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 simultaneous and partial knowledge of taxation, tax services and tax audits had a significant positive effect on the willingness to pay taxes at the West Makassar Pratama Tax Office

scholarly journals RESPONS MAHASISWA FAKULTAS PERTANIAN UNIVERSITAS GADJAH MADA TERHADAP APLIKASI DESA APPS

2020 ◽  
Vol 43 (2) ◽  
pp. 50
Author(s):  
Adrian Apritas Djitmau ◽  
Alia Bihrajihant Raya ◽  
Harsoyo Harsoyo ◽  
Galuh Friska Cahyani
Keyword(s):  
Information Quality ◽  
Regression Coefficient ◽  
Descriptive Analysis ◽  
Linear Regression Analysis ◽  
Simple Random Sampling ◽  
Total Sample ◽  
Multiple Linear Regression Analysis ◽  
Sources Of Information ◽  
Positive Effect

applications on smartphones are functions that are made to facilitate human activities. Nowadays, many applications are used as sources of information, including in agriculture. One application that is a source of agricultural information is Desa Apps. Research on the response of UGM Faculty of Agriculture students to the Desa Apps Application was made with the aim of knowing: 1) Students of Faculty of Agriculture UGM responses towards Desa Apps Applications, 2) Factors that affect students of Faculty of Agriculture UGM responses towards Desa Apps Applications. The method used in this research is descriptive analysis method. Sampling of respondent students was done by simple random sampling. The total sample is 60 students, 12 students from each department. The analytical method used is the proportion test and multiple linear regression analysis with the Backward method. The results of the study show that most students have a good response to the Desa Apps Application. Student motivation has a positive effect, the quality of information has a positive effect, and the completeness of features has a positive effect. The significance value of the motivation factor is 0.073 with a regression coefficient of 0.168, the significance value of the information quality factor is 0.003, with the regression coefficient of 0.353, the significance value of the feature completeness factor is 0.044 with the regression coefficient of 0.191<em>.</em>

scholarly journals FLYPAPER EFFECT PADA BELANJA DAERAH PEMERINTAH PROVINSI DI PULAU SUMATRA

Media Ekonomi ◽  
2019 ◽  
Vol 26 (2) ◽  
pp. 111
Author(s):  
Nurhayati Nurhayati ◽  
Diana Septiana
Keyword(s):  
Panel Data Analysis ◽  
Linear Regression Analysis ◽  
Total Sample ◽  
Multiple Linear Regression Analysis ◽  
Positive Influence ◽  
Flypaper Effect ◽  
Independent Variable ◽  
The Government ◽  
North Sumatra ◽  
Positive Effect

<em>The purpose of this study is to determine the phenomenon of the flypaper effect on the General Allocation Fund (DAU), Regional Original Income (PAD) on regional spending in provinces on the island of Sumatra. The dependent variable in this study is Regional Expenditure while the independent variable General Allocation Fund (DAU) and Local Original Revenue (PAD) flypaper effect phenomenon is a condition when the government responds to more spending by using balance funds rather than using Local Original Revenue (PAD). <em>This study uses panel data analysis Multiple Linear Regression analysis tools. The population of this study is all regions in the province of Sumatra, which consists of 10 provinces with a total sample of 50 regions on the island of Sumatra over a 5-year period from 2014-2018</em>. <em>The results showed that Local Original Revenue and General Allocation Fund in general had a positive effect on regional expenditure on the island of Sumatra. However, judging by Local Original Revenue province has a positive influence on regional spending only in the provinces of Lampung, Riau, South Sumatra, North Sumatra and Aceh. Whereas General Allocation Fund has a positive influence on regional spending only in the provinces of North Sumatra and South Sumatra. This study also concluded that in general there was a flypaper effect on provinces on the island of Sumatra because the Local Original Revenue (PAD) coefficient value was smaller than General Allocation Fund (DAU).</em></em>

scholarly journals The role of working experience moderating the effect of emotional intelligence, intellectual intelligence, and spiritual intelligence on the ethical decision of tax consultants in Bali area

2019 ◽  
Vol 6 (3) ◽  
pp. 18-28 ◽  
Author(s):  
I Putu Indra Wiguna ◽  
Ketut Yadnyana
Keyword(s):  
Emotional Intelligence ◽  
Regression Analysis ◽  
Work Experience ◽  
Survey Methods ◽  
Linear Regression Analysis ◽  
Total Sample ◽  
Multiple Linear Regression Analysis ◽  
Spiritual Intelligence ◽  
Ethical Decisions ◽  
Positive Effect

This study aims to examine the effect of emotional intelligence, intellectual intelligence, and spiritual intelligence on ethical decisions of tax consultants with work experience as moderating variables. The population in this study were all registered tax consultants in the Bali Region who had practice licenses in accordance with the Directory of Indonesian Tax Consultants Association in 2018 as many as 58 people. The research sample was determined by purposive sampling method and based on the specified criteria obtained a total sample of 41 people. Research data was collected through survey methods with questionnaire techniques. The data analysis technique used in the study was multiple linear regression analysis and moderated regression analysis. The results showed that the variables of emotional intelligence had a positive effect on ethical decisions, intellectual intelligence had a positive effect on ethical decisions, and spiritual intelligence had a positive effect on ethical decisions. Work experience moderates the effect of emotional intelligence, intellectual intelligence, and spiritual intelligence on the ethical decisions of tax consultants.

scholarly journals Effect of job stress, emotional weakness and job satisfaction on intention to leave

2019 ◽  
Vol 6 (4) ◽  
pp. 97-106
Author(s):  
Putu Melati Purbaningrat Yo ◽  
W. G. Supartha
Keyword(s):  
Job Satisfaction ◽  
Job Stress ◽  
Emotional Exhaustion ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Intention To Leave ◽  
Total Sample ◽  
Multiple Linear Regression Analysis ◽  
Continuance Commitment ◽  
Positive Effect

This study used variable job stress, job satisfaction, job exhaustion and intention to leave. Aim to examine the effect of job stress variables on intention to leave, job satisfaction on intention to leave, emotional exhaustion on intention to leave. Strengthened on the basis of the theory of discrepancy theory, two-factor theory and continuance commitment. This study uses saturated sampling, which is a total sample of 48 employees operating at Matahari Department Store, Lipo Mall, Kuta Mall. The method of data collection uses interviewees and questionnaires with primary and secondary data sources. The results of the study using multiple linear regression analysis showed job stress has a positive effect on intention to leave, job satisfaction has a negative effect on intention to leave and emotional exhaustion has a positive effect on intention to leave.

scholarly journals Factors Affecting Tax Aggressiveness In Plantation Companies Listed 2014-2017

2019 ◽  
Vol 3 (1) ◽  
pp. 49
Author(s):  
Linda Ramadhani ◽  
Fika Azmi
Keyword(s):  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Managerial Ownership ◽  
Factors Affecting ◽  
Tax Aggressiveness ◽  
Analysis Technique ◽  
Fixed Assets ◽  
Positive Effect

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.

scholarly journals Analisis Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Dalam Membayar Pajak Bumi Dan Bangunan

2020 ◽  
Vol 21 (01) ◽  
Author(s):  
Yuwita Ariessa Pravasanti
Keyword(s):  
Quantitative Research ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Tax Compliance ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Significant Positive Effect ◽  
Factors Affecting ◽  
Positive Effect ◽  
Selection Of

This study aims to examine analysis of factors affecting on taxpayer compliance. This type of research includes quantitative research using primary data obtained directly by respondents using a questionnaire. The population in this study were all land and building taxpayers in Tawengan Village. The method used in the selection of samples is purposive sampling method using solvin formula and set samples based on criteria determined by researchers. Respondents in this study were 138 respondents. Based on the results of processing primary data (questionnaires) with multiple linear regression analysis methods, F test and t test known variables of taxation socialization, understanding taxation procedures, awareness of taxpayers and tax sanctions simultaneously significantly influence taxpayer compliance. Partially, this study shows that tax socialization and tax sanctions have a significant positive effect on tax compliance. While understanding taxation procedures and awareness of taxpayers does not have a significant influence on taxpayer compliance in paying land and building taxes

scholarly journals PENGARUH PRODUK DAN PROMOSI TABUNGAN TAMARAH TERHADAP KEPUTUSAN NASABAH MENABUNG PADA KSPPS BAITUL MAAL WAT-TAMWIL (BMT) EL-USWAH DHARMASRAYA

2021 ◽  
Vol 16 (2) ◽  
pp. 104-114
Author(s):  
Nazaruddin Aziz ◽  
Biisnillah Biisnillah
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Quantitative Data ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Significant Positive Effect ◽  
Analysis Techniques ◽  
Independent Variable ◽  
Positive Effect

This study aims to examine the effect of Tamara savings productsmand promotions on customer decisions to save at KSPPS BAITUL MAAL WAT-TAMWIL (BMT) EL-USWAH DHARMASRAYA.The variables used in this study are the dependent variable namely customer decisions (Y) and the independent variable consisting of the product (X1), promotions(X2). The type of data used in this study is quantitative  data. The accumulated data used in this study are  primary data from quenstionnaires and use purposive sampling techinique, data analysis techniques use classical assumption test, multiple linear regression analysis, F test, t test, R test using the SPSS 16 program, The population in this study are customers at KSPPS BAITUL MAAL WAT-TAMWIL (BMT) EL-USWAH DHARMASRAYA, the sample in this study amounted to 96 respondents, the results showed that the product had a significant positive effect on customer decisions to save, the promotion of Tamara savings had a significant positive effect on kep the customer delegate saves, products and promotion of Tamara savings collectively have a significant positive effect on customer decisions to save.

scholarly journals Pengaruh Tax Amnesty E-Filing dan Sanksi Perpajakan Terhadap Kepatuhan WPOP di Kabupaten Badung Selatan

2021 ◽  
Vol 2 (2) ◽  
pp. 87-91
Author(s):  
Ni Kadek Anik Maharani ◽  
Luh Kade Datrini ◽  
Gde Deny Larasdiputra
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Data Collection ◽  
Multiple Linear Regression ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Collection Method ◽  
Tax Amnesty ◽  
Independent Variable ◽  
Positive Effect

This research raises the title "The Effect of Tax Amnesty, E-Filling, and Tax Sanctions on Individual Taxpayer Compliance in South Badung Regency". This study aims to re-test empirically the effect of the dependent variable (X₁, X₂, X₃), which consists of tax amnesty, e-filing and tax sanctions on the independent variable (Y) of WP compliance. In this study, it has a population of 125,329 WPOPs. The data collection method in this research is through distributing questionnaires. In this study, using a sample who accidentally met the WP as many as 100 respondents. In this study using multiple linear regression analysis. According to the analysis and testing that has been carried out, it can be concluded that a person's compliance in carrying out his tax obligations is influenced by tax amnesty, e-filing and tax sanctions. This study uses hypothesis testing, statistical t test. With the testing that has been done, there are research results of the three variables that have a positive effect on WPOP Compliance in South Badung Regency.

scholarly journals The Effect Of Brand Image And Perception Of Products On The Purchase Decisions Of Matic Motorcycle In East Belitung

2020 ◽  
Vol 9 (1) ◽  
pp. 31-42
Author(s):  
Ahmad Azmy ◽  
Dery Nauyoman ◽  
Muhammad Zakky
Keyword(s):  
Significant Influence ◽  
Brand Image ◽  
Linear Regression Analysis ◽  
Total Sample ◽  
Multiple Linear Regression Analysis ◽  
Purchasing Decisions ◽  
Joint Influence ◽  
Number Of Factors ◽  
Independent Variable ◽  
Product Perception

This study aims to analyze the effect of brand image and product perception on purchasing decisions of automatic motorcycles in East Belitung. Motorbikes are vehicles that are in demand by consumers with a number of factors considering purchasing as needed. The object of this study analyzes how consumers consider a number of factors that serve as motorcycle purchasing decisions. This research was conducted for three months starting from August-October 2018. The location of the study was East Belitung with a total sample of 100 people. The variables used are brand image and product perception as an independent variable, while purchasing decisions as the dependent variable. The statistical method used to test data in this study is the method of multiple linear regression analysis. The results of this study are partially brand image has a significant influence on purchasing decisions, product perception has a significant influence on purchasing decisions. Simultaneously brand image and product perception have a joint influence on purchasing decisions.

FACTORS AFFECTING ELECTRONIC MONEY (E-MONEY) SALES CASE STUDY IN BANKING ENTITIES IN INDONESIA

2019 ◽  
Vol 24 (3) ◽  
pp. 236-242
Author(s):  
B Sundari ◽  
Cicilia Erly Istia ◽  
Renita Helena
Keyword(s):  
Regression Analysis ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Marketing Channels ◽  
Analysis Method ◽  
Electronic Money ◽  
Factors Affecting ◽  
Independent Variable ◽  
The Relationship

Electronic money instruments with non-cash transactions continue to increase positively from year to year. This is also due to the launch of the national non-cash or cashless movement which has been widely applied, especially in Indonesia. This study aims to find out what factors influence e-money sales, especially in banking entities in Indonesia. This study uses multiple linear regression analysis method using SPSS 22, which aims to examine the relationship or effect of the dependent variable with the independent variable. The results of the study have found that in the partial sale of electronic money is only influenced by e-money marketing channels / partnerships. While ease of transaction, ease of top up, and type of design do not have an impact on e-money sales. Meanwhile, simultaneously, these factors have an impact on E-Money sales.

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