scholarly journals Kepatuhan Wajib Pajak Orang Pribadi Ditinjau dari Kemudahan Penerapan Sistem E-filing dan Pengetahuan Perpajakan

2020 ◽  
Vol 5 (1) ◽  
pp. 1
Author(s):  
Indra Wijaya ◽  
Desi Komala Sari
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Hypothesis Test ◽  
Research Data ◽  
Reliability Test ◽  
Normality Test ◽  
Filing System ◽  
The Individual ◽  
Positive Effect

Abstrak: Penelitian ini bertujuan untuk mengetahui pengaruh Kemudahan Penerapan Sistem E-Filing Dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak. Data penelitian ini diperoleh dari kuesioner (primer) yang dibagikan kepada Wajib Pajak PT. PLN (Persero) Tbk UP3 Tanjung Priok dengan menggunakan metode accidental sampling. Populasi penelitian ini adalah Wajib Pajak Orang Pribadi PT. PLN (Persero) Tbk UP3 Tanjung Priok. Sampel yang digunakan pada penelitian ini sebanyak 30 responden. Kuesioner ini di uji dengan uji valditas dan uji reliabilitas sebelum penelitian. Uji asumsi klasik yang digunakan adalah uji normalitas, uji multikolinieritas, uji heteroskedastisitas, dan uji autokorelasi. Uji hipotesis yang digunakan adalah regresi linier berganda. Hasil penelitian ini menunjukkan bahwa (1) Kemudahan Penerapan Sistem E-Filing tidak berpengaruh signifikan terhadap Kepatuhan Wajib Pajak. (2) Pengetahuan Perpajakan berpengaruh positif terhadap kepatuhan Wajib Pajak.   Kata Kunci: E-Filing, Kepatuhan Wajib Pajak, Pengetahuan Perpajakan.             Abstract: This research aimed to know the influence of the Ease of Application the Tax E-Filing and Knowledge System on Taxpayer Compliance. The research data was obtained from the questionnaire (primary) which was distributed to the Taxpayers of PT. PLN (Persero) Tbk UP3 Tanjung Priok the sample of this research used the accidental sampling method. The populations of this research were the Individual Taxpayer of PT. PLN (Persero) Tbk UP3 Tanjung Priok. The sample of this research used the 30 respondents. This questionnaire was tested by validity test and reliability test before the research. The classic assumption test used the normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test. The hypothesis test was used multiple linear regression. The results of this research showed that (1) Ease of Application of the E-Filing System has no significant effect on Taxpayer Compliance. (2) Tax knowledge has a positive effect on taxpayer compliance.   Keywords: E-Filing, Taxpayer Compliance, Tax Knowledge.

scholarly journals Pengaruh Lingkungan, Motivasi dan Disiplin Kerja Terhadap Kinerja Karyawan

2020 ◽  
Vol 1 (02) ◽  
pp. 159-166
Author(s):  
Daspar Daspar
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Work Environment ◽  
Sampling Method ◽  
Secondary Data ◽  
Research Data ◽  
Probability Sampling ◽  
Positive Effect

This study aims to analyze the effect of work environment, motivation and discipline on the performance of PT. Astra Honda Motor. Research data from questionnaire and secondary data. The sampling method used was probability sampling. From a population of 70 people, 70 people become the sample. The method of analysis used in this study is multiple linear regression. The result showed that  work environment and discipline has positive effect on the performance, while motivation has no effect on the performance.

scholarly journals PENGARUH PENGGUNAAN E-FILING DAN PEMAHAMAN PERPAJAKAN TERHADAP KEPATUHAN PENYAMPAIAN SPT TAHUNAN WPOP (Studi Pada WPOP Pekerja Bebas Di Kota Salatiga )

2021 ◽  
Vol 12 (1) ◽  
pp. 34-51
Author(s):  
Fadillah Achmad Resandi ◽  
Ika Kristianti
Keyword(s):  
Linear Regression ◽  
Data Collection ◽  
Regression Models ◽  
Sampling Method ◽  
Hypothesis Test ◽  
Questionnaire Data ◽  
Linear Regression Models ◽  
The Individual ◽  
Positive Effect ◽  
Multiple Linear Regression Models

The purpose of this study to determine the effect of using e-filing and understanding of taxation on compliance of annual taxpayer reporting of the individual taxpayer in the Salatiga. The population of this research is non-employee individual taxpayers who are registered in KPP Pratama Salatiga. The sample used is 100 respondents and data collection techniques using an incidental sampling method. The questionnaires were distributed using google form and given directly to respondents. The collected questionnaire data was tested with validity, reliability, and classical assumption tests. Hypothesis test using the T-test with multiple linear regression models. The results of this study indicate that (1) the use of e-filing has a positive effect on compliance with the annual taxpayer reporting of non-employee individual taxpayers in Salatiga. (2) Understanding taxation has a positive effect on compliance with the annual taxpayer reporting of non-employee individual taxpayers in Salatiga.

scholarly journals TEKNOLOGI INFORMASI, PROFESIONALISME ACCOUNT REPRESENTATIVE DAN APLIKASI E-TAX TERHADAP PENERIMAAN PAJAK

2019 ◽  
Vol 7 (1) ◽  
pp. 26
Author(s):  
Lely Suryani
Keyword(s):  
Information Technology ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Random Sampling ◽  
Sampling Method ◽  
Tax Revenue ◽  
Reliability Test ◽  
Cronbach Alpha ◽  
Validity Test ◽  
Normality Test

Research on the effect of information technology, account representative professionalism and e-tax applications on tax revenue in the Pratama Tax Officein Kebayoran Baru Tiga. The sampling method and the use of primary datathrough random sampling. multiple linear regression is used in analyzing data.Each variable uses the validity test and reliability test so that the r count> r tableand the Cronbach Alpha value> 0.60. The results of the normality test obtained0.121. Partially, information technology has no effect on tax revenues, whileaccount representative professionalism is positive, there is a significant andsignificant effect on tax revenue. Simultaneously, information technology andprofessionalism of account representatives have a positive and significantinfluence on tax revenue with fcount> ftabel.

scholarly journals DETERMINAN PEMBIAYAAN BERMASALAH PADA BANK SYARIAH DI INDONESIA

2018 ◽  
Vol 3 (2) ◽  
Author(s):  
Rina Destiana
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Financial Services ◽  
Hypothesis Test ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Research Data ◽  
Normality Test

This study aimed to examine and analyze the influence of liquidity, efficiency, capital and inflation on non-performing financing at sharia banks in Indonesia. The research data is secondary data obtained from the Financial Services Authority and Bank Indonesia. The data were analyzed using multiple linear regression analysis. Before the data is analyzed further, classical assumption test is done which include normality test, multicolinearity test, heteroscedasticity test and autocorrelation test. Based on the hypothesis test using t test, it is concluded that only the capital has an effect on the problem financing, while the liquidity, efficiency and inflation do not affect the problematic financing of syariah bank in Indonesia. Keywords: efficiency, inflation, liquidity, capital, problem financing

scholarly journals Profitabilitas, Kecukupan Modal, Leverage dan Nilai Perusahaan dengan Pengungkapan Islamic Social Reporting sebagai Variabel Moderating

2021 ◽  
Vol 31 (11) ◽  
pp. 2677
Author(s):  
Septi Tunjungsari ◽  
Nafis Irkhami
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Firm Value ◽  
Sampling Method ◽  
Research Data ◽  
Capital Adequacy ◽  
Social Reporting ◽  
Significant Positive Effect ◽  
Negative Effect ◽  
Positive Effect

The purpose of this study was to determine the effect of profitability, capital adequacy, and leverage on firm value with Islamic Social Reporting (ISR) as a moderating variable. The population of this research data is BUS in Indonesia for the period 2014-2019. The sampling method is purposive sampling, which uses several criteria so that there are 11 BUS as the research sample. The data were processed using multiple linear regression with the help of Eviews 10. The results showed that ROA had a significant positive effect on firm value, while ROE had a significant negative effect on firm value. CAR and leverage have no significant effect on firm value. ISR is not able to moderate CAR and leverage to firm value, while ROA and ROE are able to moderate ISR to firm value.  Keywords: Profitability; ROA; ROE; CAR; Leverage; ISR.

scholarly journals Pengaruh Kualitas Layanan dan Kualitas Produk Terhadap Kepuasan Nasabah Bank

2020 ◽  
Vol 1 (02) ◽  
pp. 133-140
Author(s):  
Meli Andriyani ◽  
Riski Ardianto
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Customer Satisfaction ◽  
Service Quality ◽  
Multiple Linear Regression ◽  
Product Quality ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Research Data ◽  
Positive Effect

The bank as a service company places great importance on satisfaction through services and products. The purpose of this study was to determine the effect of service quality and product quality on customer satisfaction. The research was conducted by distributing questionnaires to 100 respondents, namely bank customers who live and have bank accounts in the Cibubur area. The research data were analyzed using multiple linear regression analysis. The study found that service quality did not affect customer satisfaction, while product quality had a positive effect on customer satisfaction.

scholarly journals PENGARUH SANKSI PERPAJAKAN DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI MANADO

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Elfin Siamena ◽  
Harijanto Sabijono ◽  
Jessy D.L Warongan
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
T Test ◽  
Purposive Sampling ◽  
Tax Revenues ◽  
A Value ◽  
The Individual ◽  
Compliance Issue ◽  
Research Analysis

The number of taxpayers from year to year increases. But the increase in the number of taxpayers is not offset by taxpayer compliance in paying taxes. The compliance issue becomes an obstacle in maximizing tax revenues. This study aims to analyze the effect of tax sanctions and taxpayer awareness on the compliance of individual taxpayers. The population of this study is determined based on purposive sampling method, the data collected by division of questionnaires in KPP Pratama Manado. The method of research analysis used is multiple linear regression. based on the result of t test, it can be concluded that the tax sanction has positive and significant effect on the taxpayer compliance of the individual, with the value of significance smaller than the significant value (0.001 < 0.05), the consciousness of the taxpayer positively and significantly influence the compliance personal taxpayer, this is indicated by a value of significance smaller than the significant value (0.003 < 0.05).Keywords :Tax sanctions, Taxpayer awareness, Personal taxpayer compliance

scholarly journals PENGARUH GAYA KEPEMIMPINAN, KEBIJAKAN DESENTRALISASI, DAN DISIPLIN KERJA, TERHADAP KINERJA MANAJERIAL PADA SKPD DI KABUPATEN LOMBOK TIMUR TAHUN 2018

2018 ◽  
Vol 7 (2) ◽  
pp. 129
Author(s):  
H. L. Ahmad Mudhani
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Leadership Style ◽  
Managerial Performance ◽  
Partial Regression Coefficient ◽  
Normality Test ◽  
Analysis Technique ◽  
Decentralization Policy ◽  
Saturated Sample ◽  
Positive Effect

In this study aims to determine whether there is an influence between leadership style, work discipline and decentralization policy on managerial performance in regional work units (SKPD) in East Lombok. Using the Saturated Sample method, 30 SKPD were taken. The analysis technique used is multiple linear regression, performs the classic assumption test (prerequisite) which includes normality test, autocorrelation test, heteroscedasticity test and multicollinearity test. After that also hypothesis testing using t-statistics to test the partial regression coefficient, and F-statistics to test the effect together with the level of 5% (0.05).Based on normality test, autocorrelation test, multicollinearity test and heteroscedasticity test, all independent variables are free from disturbances and no variables deviate from the classical assumptions (Prerequisites). This shows that the available data fulfills the requirements to use multiple linear regression equation models. From the results of the analysis show that leadership style has a positive effect on managerial performance, decentralization policy has no effect on managerial performance, and work discipline has a positive effect on managerial performance.Keywords : leadership style, work discipline, decentralization policy and managerial performance

scholarly journals Pengaruh Pelatihan Kerja Terhadap Kinerja Karyawan Pada PT. Penerbit Erlangga Cabang Samarinda

2020 ◽  
Vol 1 (2) ◽  
Author(s):  
Muhtar Sehe ◽  
Syachrul Syachrul ◽  
Zalfiani Zalfiani
Keyword(s):  
Linear Regression ◽  
Data Processing ◽  
Job Training ◽  
Employee Performance ◽  
Hypothesis Test ◽  
Reliability Test ◽  
Simple Linear Regression ◽  
Validity Test ◽  
Normality Test ◽  
Professional Resources

Employee performance is the results achieved and the achievements shown by employees that help the company achieve the goals it sets. One way that can be done to print these professional resources is to conduct or include employees in a training. This study aims to analyze the effect of job training on employee performance at PT. Publisher Erlangga Branch Samarinda. Data processing in this study used SPSS 17 for windows software, while for testing using a questionnaire in the validity test and reliability test before the study. The classic assumption test used is the normality test. The hypothesis test used is simple linear regression. After analyzing the data obtained from the respondents, the researcher concludes that job training has an effect on employee performance at PT. Erlangga Publisher, Samarinda Branch.

scholarly journals The Impacts of Tax Examinations, Tax Sanctions and Tax Hostage (Gijzeling) on Taxpayers’ Formal Compliance

Riset ◽  
2019 ◽  
Vol 1 (2) ◽  
pp. 143-152
Author(s):  
Dewi Puspitasari
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Significant Positive Effect ◽  
Positive Effects ◽  
Positive Effect

The purpose of this study is to determine whether there are impacts of tax audits (X1), tax sanctions (X2), and tax holdings (X3), on formal compliance of taxpayers (Y). The population in this study is the taxpayers registered with KPP Cibitung who live in RW 030 Tambun South. The samples consist of 100 taxpayers using an explanatory sampling method. This type of research is quantitative. The data analysis uses multiple linear regression analysis with SPSS version 25.0 program. Based on data analysis, the results of this study indicate that partially tax audits (X1), tax sanctions (X2), and tax hostage (gijzeling) (X3) have a significant positive effect on taxpayers’ formal compliance (Y). Meanwhile simultaneously tax audits (X1), tax sanctions (X2) and tax hostage (gijzeling) (X3) have significant positive effects on taxpayers’ formal compliance of (Y), with an Adjusted R Square value of 0.444 or 44.4%.

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