scholarly journals Pengaruh Sanksi Administrasi Dan Surat Paksa Terhadap Optimalisasi Pencairan Tunggakan Pajak Pada KPP Pratama Makassar Utara

2019 ◽  
Vol 4 (2) ◽  
pp. 260-277
Author(s):  
Nuramal

This study aims to determine the effect of Administrative Sanctions and Forced Letters on Optimizing Disbursement of Tax Arrears at the Pratama Tax Office North Makassar. Data collection uses secondary data obtained from the Pratama Makassar North Tax Service Office. The population is 36 tax payers and the sample is 36. The data analysis method uses multiple linear regression techniques. The results of this study indicate that administrative sanctions show a positive and significant. This means that administrative sanctions have a positive effect on optimizing the disbursement of tax arrears. The forced letter shows positive and significant. This means that forced letters have a positive and significant effect on optimizing the disbursement of tax arrears.

REVITALISASI ◽  
2020 ◽  
Vol 8 (1) ◽  
pp. 74
Author(s):  
Hendri Susanti

This study aims to determine the effect of the application of good school governance on the effectiveness of the management of elementary school operational assistance. The method used is descriptive analysis method with a quantitative approach. The sample used saturated samples by showing all treasurers of primary school operational assistance as many as 48 people, data collected by questionnaire techniques while data analysis used multiple linear regression techniques. The results showed that participation had a positive and significant effect on the effectiveness of the management of school operational assistance, transparency had a positive and significant effect on the effectiveness of the management of school operational assistance, while accountability separately did not have a positive and significant effect on the effectiveness of the management of school operational assistance but together participation, transparency and accountability have a positive and significant effect on the effectiveness of managing school operational assistance.


2019 ◽  
pp. 491
Author(s):  
Lyana Oka Kusumayanthi ◽  
Herkulanus Bambang Suprasto

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.


2021 ◽  
Vol 31 (4) ◽  
Author(s):  
I Gst Ayu Eka Damayanthi ◽  
Ni K. Lely Aryani Merkusiwati

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.


2021 ◽  
Vol 1 (2) ◽  
pp. 35-40
Author(s):  
Ni Luh Putu WIRIASTINI ◽  
Gst. Ayu Intan Saputra RINI ◽  
Putu Gede Wisnu Permana KAWISANA

Profitability is the ability of a financial institution (company) to earn a profit during a certain period, this study aims to determine whether the amount of credit, growth in the number of customers, and capital adequacy affect the profitability of LPD in Kintamani District. Sampling using purposive sampling method. The population in this study consisted of 61 villages in Kintamani District. The number of samples that meet the criteria are 20 LPDs in Kintamani District. The data analysis method used is multiple linear regression. Based on the results of analysis and hypothesis testing, it was found that the amount of credit did not have a positive effect on the profitability of LPDs in Kintamani District, while the growth in the number of customers had a positive and significant effect, and capital adequacy also had a positive and significant effect on the profitability of LPDs in Kintamani District.


2020 ◽  
Vol 3 (2) ◽  
pp. 34
Author(s):  
Mustafa Mustafa ◽  
Devi Andriyani

This study aims to analyze the effect of cocoa and rubber export imports on foreign exchange reserves in Indonesia. This study uses secondary data from 2005-2017 obtained from the Central Bureau of Statistics of Indonesia. The data analysis method used multiple linear regression models. The results partially show that cocoa and rubber export impors do not significantly influence the foreign exchange reserves in Indonesia. Simultaneous cocoa and rubber export imports have a positive and significant effect on foreign exchange reserves in Indonesia. The amount of influence is 0,9059 or 90,59% while the rest is influenced by other variables outside the model by 09,41%.


2020 ◽  
Vol 10 (2) ◽  
pp. 169
Author(s):  
Oknaryana Oknaryana ◽  
Yulia Astuti ◽  
Khairi Murdy

MYOB accounting computer is one of the subjects in vocational schools that learns about computerized accounting bookkeeping. Judging from the Mid-Semester Examination, there are still many students whose grades are below the Minimum Completion Criteria (KKM). In this study, it was examined whether learning motivation, computer attitude, and laboratory facilities affect learning achievement. The research sample was 66 students of class XI Accounting at SMK Negeri 1 Sawahlunto based on total sampling. Data collection techniques using questionnaires and documentation. The data analysis method used is multiple linear regression. The results showed that learning motivation, computer attitude, and laboratory facilities simultaneously influenced accounting computer learning achievement. While partial testing results show that learning motivation has a significant effect on accounting computer learning achievement with a significant value of 0,000. Computer attitude partially does not significantly influence accounting computer learning achievement with a significant value of 0.155. And laboratory facilities partially did not significantly influence accounting computer learning achievement with a significant value of 0.595


2017 ◽  
Vol 2 (2) ◽  
pp. 212
Author(s):  
Fransiska Rista Andriani

This study aims to analyze the influence of self-concept, family environment and discipline of the student learning outcomes of accounting material partially and simultaneously. The population in this study were students of class XI IPS, SMA Antartika Sidoarjo in the academic year of 2013/2014 as many as 180 people, while the number of samples used were 124 people. The data collection techniques were used questionnaires, interviews, and documentation. Analysis method used multiple linear regression techniques. The results showed that selfconcept has no effect on learning outcomes. Family environment and discipline have a significant effect on learning outcomes. Self-concept, family environment, and discipline simultaneously has a significant effect on learning outcomes


2019 ◽  
Vol 2 (2) ◽  
pp. 93
Author(s):  
Ita Puspita Sari ◽  
Cut Putri Mellita Sari

The purpose of this study was to know the effect of Salak Pondok Prices, Medan Salak Prices and Income Levels on the Demand for Salak Pondok in the Fruit Market of Lhokseumawe City. This study used primary data sourced from 100 respondents. The data analysis method used in this study was multiple linear regression with the help of Eviews 10. The results of the study showed that Salak Pondok prices had a positive effect on demand, while the Salak Medan prices had a negative effect on demand, and the income levels had an effect positively on demand, but simultaneously, Salak Pondok prices and Salak Medan prices, and income level had a positive effect on the demand for Salak Pondok in the fruit market of Lhokseumawe City and the magnitude of the effect of Salak Pondok prices, Salak Medan Prices and income levels on demand (R2) was 0.5340 (53.40%).


2019 ◽  
Vol 2 (2) ◽  
pp. 78
Author(s):  
Rauzatul Jannah ◽  
Asnawi Asnawi

This study aims to analyze the influence of interest rates, inflation, exchange rates and economic growth on investment in Indonesia from 1990 to 2017. The data used in this study are secondary data obtained from www.bps.go.id and www.bi.go. id. The data analysis method used is multiple linear regression. The results show that interest rates have a negative and significant effect on investment in Indonesia, Inflation has no effect on investment in Indonesia, Exchange rates have a positive and significant effect on investment in Indonesia, Economic growth has a negative and significant effect on investment in Indonesia. Simultaneously, interest rates, inflation, exchange rates and economic growth influence investment in Indonesia.


2021 ◽  
Vol 10 (1) ◽  
pp. 1
Author(s):  
Iqfina Harun ◽  
Cut Putri Mellita sari

This study aims to determine the effect of foreign investment and exports on GDP in the industrial sector in Indonesia. The data used in this study are secondary data from 2010 to 2018. The data analysis method used in this research is multiple linear regression analysis. The results show that foreign investment and exports have a positive and significant effect on the GDP of the Indonesian industrial sectorKeywords:Gross Domestic Product, Foreign Investment, Export


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