scholarly journals Analisis Pengaruh Tingkat Pemahaman Pajak Kos Terhadap Kepatuhan Wajib Pajak (Studi Kasus Pada Pemilik Usaha Kos di Kecamatan Umbulharjo Kota Yogyakarta)

2021 ◽  
Vol 16 (1) ◽  
Author(s):  
Eliya Isfaatun ◽  
Dwi Priyanto

ABSTRACT Tax revenue is important in increasing tax revenue in Yogyakarta. Tax rates for boarding houses with more than 10 (ten) rooms are set at 5% (five percent). Increase tax revenue which is supported by an understanding of the tax owned by the boarding house owner, so that he complies with taxation. This research is intended to study the level of understanding of taxes for taxpayer assistance. This type of research is quantitative research. The population in this study is the owner of a tax business in Yogyakarta's Umbulharjo District which holds 710 people. The sampling technique used is the Slovin technique, which is a boarding business owner in the Umbulharjo District of Yogyakarta City which holds 256 people. The instrument used was a questionnaire. Data analysis techniques using the validity and reliability test, normality test, linearity test, simple regression analysis, t test, and the coefficient of determination test. The results showed there were significant and significant differences in the level of  tax understanding of tax liabilities. This is evidenced through the t test with the results of t count 15.920> t table 1.650 and the regression equation Y = 14.516 + 0.671X. From these results it means that the higher the cost of income tax, the higher the taxpayer approval. This is also supported by a significance value of 0,000, which means this significance value is less than 0.05.   Key Words: understanding boarding tax, tax obligations, boarding businesses in Umbulharjo District

2021 ◽  
Vol 16 (2) ◽  
pp. 233
Author(s):  
Nur Munajat ◽  
Fakhrun Nisa’

Islamic Religious Education teachers as professional educators must be able to develop student religiosity in schools. This study aims to determine the correlation between PAI teacher leadership competence and student religiosity at SMK Muhammadiyah Prambanan Yogyakarta. This research is a quantitative research. The research subjects were 125 students of SMK Muhammadiyah Prambanan Yogyakarta, which were selected using proportional random sampling technique. Data was collected using psychological scale methods, interviews, and documentation. The data collection instrument test used the Validity and Reliability test, the analysis prerequisite test used the Linearity test and the Normality test. Data analysis used descriptive statistical analysis and product Moment correlation with SPSS program. The results showed: 1) the religiosity of SMK Muhammadiyah Prambanan Yogyakarta students was in the medium category. 2) The leadership competence of PAI teachers at SMK Muhammadiyah Prambanan Yogyakarta is in the medium category. 3) There is a very significant positive relationship between the leadership competence of PAI teachers and the religious behavior of students at SMK Muhammadiyah Prambanan Yogyakarta, with rxy = 0.598 and p of 0.000


Author(s):  
Nur Aini ◽  
Winarno Winarno ◽  
Muhammad Hendri Nuryadi

<p><em>The objective of research was to find out whether or not there is an effect of value clarification technique learning model application on civic disposition in the 11th graders of SMA Negeri 1 Teras Boyolali in the school year of 2016/2017. This study was an experimental quantitative research. The research design was true experimental design with posttest only control design model. The population of research was the 11th graders of SMA Negeri 1 Teras Boyolali in the school year of 2016/2017. The sampling technique used was cluster random sampling. The sample of research consisted of 68 students: 34 in experimental and 34 in control groups. Data collection in this research was carried out using observation and questionnaire. Data validation for the students’ civic disposition questionnaire in basic competency of conceiving various effects and threats against the state in maintaining Bhinneka Tunggal Ika was carried out using validity and reliability test. To find out whether or not the items of question were valid, Pearson’s product moment correlational formula was used. Meanwhile, the reliability used in this research was Alpha Cronbach. Technique of analyzing data used was a two-independent sample t test.</em></p><p><em>Considering the research an average score of 86,03 experimental class is higher than he average score of 80,76 control class. Then the hypothesis testing using a two independent sample t test with t statistic &gt; t tabel 13,560 &gt; 1,997 at significance level of 5% means that there are difference of  civic disposition between the students in experiment and those in control classes. So that from the result it could be found that there was an effect of value clarification technique learning model on the students’ civic disposition in basic competency of conceiving various effects and threats against the state in maintaining Bhinneka Tunggal Ika in the 11th graders of SMA Negeri 1 Teras Boyolali in the School Year of 2016/2017.</em></p><p><em> </em></p><em>Keywords: Value Clarification Technique, Civic Disposition</em>


2016 ◽  
Vol 5 (2) ◽  
pp. 70-76
Author(s):  
MAUNA MAUNA ◽  
AMANDA TIARA SARI

This study aims to examine empirically whether there is influence between psychological climate to organizational commitment. The subject were 221 lecturer of State University of Jakarta (UNJ) selecting using incidental sampling technique. This type of research is a quantitative research, data collection techniques using research data obtained through survey instruments/questionnaire adaption from previous researchers. Instruments made have been tested for validity and reliability, and belonging to the reliable criteria. Research hypothesis testing was performed using linear regression analysis of the predictors, with the psychological climate as a predictor variable. The analysis shows a correlation coefficient of 0,000, less than the significance level (0.05). This value is interpreted that there are significant psychological climate to organizational commitment. The coefficient of determination shows rxy2 value of 0.301, meaning that there is a 30,1% variance tendency of psychological climate on. So this research indicates that the lecturer will indicate the optimal organizational commitment if it has high psychological climate.


2020 ◽  
Vol 12 (2) ◽  
pp. 123-135
Author(s):  
Nawari Nawari ◽  
Sigit Marianto

This study aims to determine the effect of service quality, price, brand image on satisfaction of ojek online transportation customers in Lamongan. This study is a survey with quantitative research. The population in this study is Cak Ed Lamongan online motorcycle taxi customers. Sampling used a purposive sampling technique and obtained a sample of 100 respondents using the formula Rao Purba. Data collection techniques in this study used interviews and questionnaires. Analysis of the data used were the validity test, the reliability test, the multiple linear regression analysis, the classic assumption test, the coefficient of determination R2 test, and hypothesis was tested through t test that was used to determine the effect of service quality, price and brand image partially on satisfaction of ojek online transportation customers in Lamongan. From the analysis, results obtained of t test results variable service quality was tcount = 3.934 > ttable = 1.660 which states that the quality of service affects customer satisfaction. Price variable was tarithmetic = 3,622 > ttable = 1,660 which indicates that price influences customer satisfaction, and brand image variable tcount = 2,216 > ttable = 1,660 which states that brand image influences customer satisfaction. While R square of 0.783 shows that 78.3% of the variable Customer satisfaction is influenced by service quality, price, and brand image. While the remaining 21.7% is influenced by other variables that were not examined.


2021 ◽  
Vol 6 (1) ◽  
pp. 64-73
Author(s):  
Finika Nuela ◽  
Anna Marganingsih ◽  
Yunita Astikawati

The purpose of this research is quantitative research. The population in this study were 72 students of class XI and XII majoring TKJ SMK Nusantara Indah Sintang. The sampling technique in this study using saturated sampling with the number of respondents as many as 72 students. Data analysis used validity and reliability testing, descriptive analysis test, contribution test, and classical assumption test, correlation test, determination test and hypothesis testing. The results showed that the entrepreneurial character had an effect on the life skills of the students of SMK Nusantara Indah Sintang, with the results of the t test, it was obtained that the t-count value was 1.981 which was greater (>) t-table 1.660 and the result of the Sig. 0.002 <0.05. The closeness of the relationship between the X and Y variables is 0.600. Based on the results of data analysis, it means that the level of closeness of the relationship between the variables of business character and life skills is moderate or sufficient. The coefficient of determination is 0.360, that 36% of the life skills of the students of SMK Nusantara Indah Sintang are influenced by entrepreneurial characters and the remaining 64% is influenced by other variables


2020 ◽  
Vol 11 (01) ◽  
pp. 32-45
Author(s):  
Diana Diana ◽  
Nanda Harry Mardika

The development of business today is characterized by increasingly intense competition,to be able compete with other culinary businesses, companies must pay attention to promotions, service quality and customer satisfaction. Attractive promotions and good service quality can increase customer satisfaction. The purpose of this study was to determine the existence of a positive and significant effect between promotion variables and service quality on consumer satisfaction at the Restoran Bakso Lapangan Tembak Senayan with a purposive sampling technique, the number of samples in this study amounted to 100 respondents. Data collection method is questionnaire. Data quality in this study uses validity and reliability test, the classic assumption and the influence test in this study using multiple linear regression analysis and coefficient of determination analysis (R2), while the hypothesis testing in this study uses t test and F test using SPSS version 23 software program. The results of the t test and F test, it can be concluded promotion is partially positive and significant effect on customer satisfaction, service quality is partially positive and significant effect on customer satisfaction, as well promotion and service quality as a whole. simultaneous positive and significant effect on consumer satisfaction in the Restoran Bakso Lapangan Tembak Senayan. Keywords: promotion, service quality, customer satisfaction


2019 ◽  
Vol 1 (3) ◽  
pp. 127-131
Author(s):  
Abdul Latief ◽  
Dhian Rosalina ◽  
Devi Apiska

This study aims to determine the effect of human relations on the performance of PT Perkebunan Limbang's employees. This research is a type of descriptive quantitative research with a sample of 134 respondents. The sampling technique in this study uses Probability Sampling and sample determination is done by random sampling. The data analysis method used is simple linear regression analysis. Hypothesis testing is done through partial tests (t test) and test coefficient of determination (R2). The results of the regression equation obtained Y = 2.687 + 0.375X1. The value of constant is 2.687 is the value of employee performance before it is influenced by relationships between humans. increased by 0.375. Relations between humans have a positive and significant effect on the performance of employees at PT Perkebunan Limbang with the results of the t test which is the value of tcount> ttable (5.573> 1.656) and the value of t sig is 0.000 <0.05. The coefficient of determination (R2) is 0.19 0 or 19.0%. This shows the variable relations between humans affect the performance of employees at PT. Weighing Langsa Plantation is 19.0%, and the remaining 81.0% is influenced by other variables not examined in this study, such as motivation and compensation.


Wahana ◽  
2019 ◽  
Vol 21 (2) ◽  
pp. 66-76
Author(s):  
Wiwik Pratiwi ◽  
Nia Aziza Misqih

This study aims to determine the effect of audit structure, understanding of good governance and application of information technology to auditor performance. The population in this study is all auditors working in Public Accounting Firm (KAP) located in Central Jakarta. The sampling technique used is nonprobability sampling technique. The author conducted a sample at 24 Public Accounting Firm registered in Central Jakarta. Data analysis technique begins with descriptive statistical test, followed by data quality test consisting of validity and reliability test, normality data test, classical assumption test consist of regression normality test, multicollinearity test, heterokedastisity test, regression linearity test. Hypothesis test using t test, f test and coefficient of determination.  The results of this study indicate that the audit structure, the understanding of good governance and the application of information technology has a significant influence on the performance of auditors. Audit structure, understanding of good governance and application of information technology together have a significant influence on auditor performance. Keywords: Auditor performance, audit structure, good governance and application of            information technology.


2020 ◽  
Vol 9 (2) ◽  
pp. 104-113
Author(s):  
Ahmad Fauzan ◽  
Abdul Rohman

This study aims to determine the effect of prices on buying interest of Kawasaki motorcycles, and the effect of product quality on buying interest of Kawasaki motorbikes at STIE Muhammadiyah Jakarta students. The population in this study were students at STIE Muhammadiyah Jakarta. The sampling technique uses purposive sampling, so that the number of samples is 96 people. Data collection techniques using questionnaires, data analysis techniques used are validity and reliability. Data were analyzed using classic assumption test techniques, multiple linear regression analysis, F test, t test, and coefficient of determination. The results of this study indicate that there is a positive and significant effect between prices on buying interest. This is evidenced by the results of the statistical test of the t test for the price obtained t value of 3.597 with a significant value of 0.001 smaller than 0.05 (0.001 0.05), and the regression coefficient has a positive value of 0.629 and there is a positive influence between quality product towards buying interest. This is evidenced by the results of the t test statistical test for the price obtained t value of 2.054 with a significant value of 0.043 smaller than 0.05 (0.043 0.05), and the regression coefficient has a positive value of 0.339.


2019 ◽  
Vol 3 (01) ◽  
Author(s):  
Candra Nugroho ◽  
Bambang Mursito ◽  
Sudarwati Sudarwati

This study aims to determine the effect of partial and simultaneous coffee purchases at the Dialogue in Sukoharjo. This type of research is quantitative research. The population in this study were 100 people in Dialogkopi Sukoharjo, while the sample used was 25. Then the data were analyzed using SPSS version 22, with quantitative analysis which included validity and reliability tests, classic assumption tests, multiple linear regression analysis, hypothesis testing with F test and t test and coefficient of determination. The F test results indicate that product quality, price and location simultaneously and significantly influence purchasing decisions at Dialogkopi Sukoharjo. The results of the t test show that product quality has a positive and significant effect on purchasing decisions at Dialogkopi Sukoharjo , the value of having a positive and significant influence on purchasing decisions at Dialogkopi Sukoharjo and location has a positive and significant effect on purchasing decisions at Dialogkopi Sukoharjo. The coefficient of determination shows that the variables of product quality, price and location have an influence of 72.6% on the purchasing decision variable at Dialogkopi Sukoharjo Keywords: Product quality, price, location, purchase decision


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