FAKTOR-FAKTOR YANG MEMPENGARUHI PERSEPSI WAJIB PAJAK ORANG PRIBADI TERHADAP ETIKA PENGGELAPAN PAJAK (Studi Empiris pada Wajib Pajak Terdaftar di KPP Pratama Jayapura)

This research aims to determine the influence of taxation, tax-service, and taxation sanctions on tax evasion. The population in this research is a registered taxpayer at KPP Pratama Jayapura. Sampling is done according to the proportions, so that the number of respondents are fulfilled by a certain characteristic of 100 respondents. The data analysis methods used in this study are validity, reliability, classical assumption test, hypothesized test and multiple linear regression. The results showed that partially understanding taxation positively affect tax evasion, while the tax authorities have no positive effect and the taxation sanctions have no positive effect on tax evasion In addition, the research has no simultaneous effect on tax evasion at KPP Pratama Jayapura. The implications of this study show that tax evasion is seen as unethical action to do. The Directorate General of Taxation needs to socialize the importance of taxation understanding to lower tax evasion rates.

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Analisis Pengaruh Motivasi Kerja dan Kompensasi terhadap Kinerja Guru Di Yayasan Makmur Al- Muthma’innah Jambi

Jurnal Ilmiah Universitas Batanghari Jambi ◽

10.33087/jiubj.v20i2.979 ◽

2020 ◽

Vol 20 (2) ◽

pp. 529

Author(s):

Mustika Mustika ◽

Apridha Nur Komariah ◽

Andri Devita

Keyword(s):

Data Analysis ◽

Linear Regression ◽

Multiple Linear Regression ◽

Work Motivation ◽

Descriptive Analysis ◽

Positive Coefficient ◽

Analysis Methods ◽

Simultaneous Influence ◽

Data Analysis Methods ◽

Partial Compensation

This research aims to determine: (1) The effect of work motivation and partial compensation to the teacher's performance at Yayasan Makmur Al-Muthma'innah Jambi. (2) Influence of work motivation and simultaneous compensation to the teacher's performance at Yayasan Makmur Al-Muthma'innah Jambi. This research uses methods of descriptive analysis. The Data obtained in this study used the instrument questionnaire with the number of respondents as many as 39 teachers. The data analysis methods used are multiple linear regression. From the results of the analysis can be noted that work motivation and compensation partially affect the performance, with a percentage of work motivation influence on performance by 29, 2% and for the effect of compensation to performance by 46.4%. As for the simultaneous influence of work motivation and compensation has 16.2% against performance. The motivation for work and compensation also has a positive coefficient direction of 89.0% of performance.

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KREATIVITAS DAN PSYCHOLOGICAL CAPITAL PENGUSAHA BATU TEMPLEK DI KABUPATEN PURWAKARTA

Eqien: Jurnal Ekonomi dan Bisnis ◽

10.34308/eqien.v6i1.69 ◽

2019 ◽

Vol 6 (1) ◽

pp. 1-11

Author(s):

Hasemi Fauzi Ma’mun ◽

Dedeng Abdul Gani Amruloh ◽

Amna Mawardi

Keyword(s):

Data Analysis ◽

Linear Regression ◽

Multiple Linear Regression ◽

Psychological Capital ◽

Secondary Data ◽

Research Data ◽

Primary Data ◽

Analysis Methods ◽

Stone Industry ◽

Data Analysis Methods

The purpose of this study is to determine the effect of creativity on the performance of SMEs. Population in this research is all of micro enterprise in templek stone industry in Purwakarta, number of sample used in this research is 21 micro enterprise, all member of population is used as sample. Primary data obtained through the distribution of questionnaires to the respondents ie owners or managers of SMEs, while secondary data obtained from BPS and other relevant agencies related to research, data analysis methods used in this study is multiple linear regression with the help of the program IBM SPSS version 23 . Based on the results of research and testing has been done show that partially creativity significantly influence the performance of SMEs templek stone, furthermore, the results of research and testing of psychological capital variable is known to have a partial influence not significant to performance, simultaneously or creativity and psychological capital have a positive and significant effect on the performance of Batu Templek micro enterprise in Purwakarta.

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PERSEPSI MAHASISWA FAKULTAS EKONOMI MENGENAI PENGGELAPAN PAJAK (STUDI PADA MAHASISWA FAKULTAS EKONOMI UNIVERSITAS WIJAYA KUSUMA SURABAYA)

JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) ◽

10.34204/jiafe.v4i1.1076 ◽

2019 ◽

Vol 4 (1) ◽

pp. 37-54

Author(s):

James Tumewu ◽

Wiwin Wahyuni

Keyword(s):

Data Analysis ◽

Linear Regression ◽

Multiple Linear Regression ◽

Tax Evasion ◽

Financial Statements ◽

Research Data ◽

Purposive Sampling ◽

Analysis Technique ◽

Economics Faculty ◽

Taxation System

Tax evasion is a tax deductible scheme that is owed by violating the provisions of taxation (illegal). Tax evasion is usually done by the company by making false invoices, not recording some sales, or preparing fake financial statements, but the practice of tax evasion like this is often caught, thus the mode of tax evasion is now changing. Perception is the response of something or is the process of knowing some things through the senses. This research is interested to prove the perception of the students of economics faculty regarding the tax evasion, where these students have received taxation class and practice. This study uses questionnaires to obtain students perception data, and use purposive sampling in obtaining sample research. Data analysis technique used is multiple-linear regression. The result of research shows that only discrimination variables affect the tax evasion based on the perception of the students of economics faculty, while the variables of justice, taxation system and understanding of taxation do not affect tax evasion based on the perception of the students of Economics Faculty, Wijaya Kusuma Surabaya University.

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PENGARUH PEMAHAMAN PERATURAN PAJAK, SANKSI PERPAJAKAN, PEMERIKSAAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (WPOP)

BALANCE Jurnal Akuntansi dan Bisnis ◽

10.32502/jab.v4i2.1986 ◽

2019 ◽

Vol 4 (2) ◽

pp. 595

Author(s):

Fenty Asterina ◽

Chessy Septiani

Keyword(s):

Data Analysis ◽

Linear Regression ◽

Multiple Linear Regression ◽

Problem Formulation ◽

Primary Data ◽

Data Analysis Technique ◽

Analysis Technique ◽

Positive Effect ◽

Tax Regulation

This research was made to answer the problem formulation in this study that was to find out whether there were effects of tax regulation understanding, tax sanctions and tax audits on individual taxpayer compliance. With the aim of research was to determine the effect of tax regulations on individual taxpayer compliancein KPP Pratama Palembang SeberangUlu, to determine the effect of tax sanctions on individual taxpayer compliance in KPP Pratama Palembang Seberang Ulu. The variables in this study were tax regulations understanding (X1), taxation sanctions (X2), taxpayer compliance (Y). this type of research was associative and descriptive. The population in this study was 45 UKM Seberang Ulu I. Data that used in this research primary data of questionnaire. The data analysis technique used is multiple linear regression with the help of SPSS version 22.The results of the study showed that taxregulations understanding did not have an effect and was not significant on taxpayer compkiance, while taxation sanctions and tax audits had a positive effect on taxpayer compliance.

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Label Produk, Iklan Emosional, dan Diskon serta Pengaruhnya terhadap Keputusan Pembelian

Jurnal Ilmu Manajemen ◽

10.26740/jim.v8n4.p1222-1232 ◽

2020 ◽

Vol 8 (4) ◽

pp. 1222

Author(s):

Muhammad Akbar Marzuq ◽

Anik Lestari Andjarwati

Keyword(s):

Data Analysis ◽

Linear Regression ◽

Multiple Linear Regression ◽

Sampling Technique ◽

Marketing Strategies ◽

Purchasing Decisions ◽

Analysis Techniques ◽

Muslim Majority ◽

Positive Effect ◽

Final Consumer

A brand will carry out several marketing strategies to attract consumers. especially for countries with a Muslim majority community, the product must have halal legality. There are several factors considered by consumers to choose the product purchased, among others, the existence of halal labels on packaging, emotional advertising, and diskons. The purpose of this paper is to study the effect of product labels, emotional advertising, and discount on purchasing decisions. This research is focused on consumers who have bought Chatime as a bubble drink, Muslim, aged 15-60 years old, and a final consumer. uses a nonprobability sampling technique. Questionnaires were distributed to 200 participants with Google form. Data analysis techniques using Multiple Linear Regression. The results showed that product labels, iklan emosional, and diskons had a positive effect on consumer purchasing decisions.

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

Tangible Journal ◽

10.47221/tangible.v4i2.84 ◽

2019 ◽

Vol 4 (2) ◽

pp. 260-277

Author(s):

Nuramal

Keyword(s):

Data Analysis ◽

Linear Regression ◽

Data Collection ◽

Multiple Linear Regression ◽

Secondary Data ◽

Analysis Method ◽

Regression Techniques ◽

Administrative Sanctions ◽

Tax Payers ◽

Positive Effect

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.

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Pengaruh Penerapan E-Filling, Sosialisasi Perpajakan, Kinerja Account Representative, dan Sanksi Pajak terhadap Tingkat Kepatuhan WPOP

E-Jurnal Akuntansi ◽

10.24843/eja.2019.v28.i01.p19 ◽

2019 ◽

pp. 491

Author(s):

Lyana Oka Kusumayanthi ◽

Herkulanus Bambang Suprasto

Keyword(s):

Regression Analysis ◽

Data Analysis ◽

Linear Regression ◽

Data Collection ◽

Multiple Linear Regression ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Questionnaire Data ◽

Analysis Technique ◽

Positive Effect

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.

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Pengaruh Technology Acceptance Factors, Website Service Quality, dan Specific Holdup Cost, Terhadap Loyalitas Pelanggan Pada Platform Shopee.Co.Id (Studi Pada Mahasiswa Politeknik Kotabaru)

Jurnal Riset Inspirasi Manajemen dan Kewirausahaan ◽

10.35130/jrimk.v4i2.101 ◽

2020 ◽

Vol 4 (2) ◽

pp. 91-96

Author(s):

Dayat Ikhsan Hajati

Keyword(s):

Data Analysis ◽

Linear Regression ◽

Service Quality ◽

Multiple Linear Regression ◽

Technology Acceptance ◽

Sampling Technique ◽

Purposive Sampling ◽

Positive Effect ◽

Acceptance Factors

The aims of this study were to analyze the significant and positive effect of technology acceptance factor, website service quality, specific holdup cost on customers’ loyalty partially and simultaneously. The population were Polytechnic of Kotabaru students with 95 people as the samples by purposive sampling technique. The method of data analysis used multiple linear regression. The results showed that 1) there was no significant effect technology acceptance factors on customers’ loyalty partially but has a positive effect, 2) there was negative and no significant effect website service quality on customers’ loyalty partially, 3) there was positive and significant effect specific holdup cost on customers’ loyalty partially, 4) there were positive and significant effect on technology acceptance factors, website service quality, specific holdup cost simultaneously.

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Kinerja Pengawas Lembaga Perkreditan Desa dan Faktor yang Mempengaruhinya Dimoderasi Budaya Tri Hita Karana

E-Jurnal Akuntansi ◽

10.24843/eja.2021.v31.i04.p11 ◽

2021 ◽

Vol 31 (4) ◽

Author(s):

I Gst Ayu Eka Damayanthi ◽

Ni K. Lely Aryani Merkusiwati

Keyword(s):

Data Analysis ◽

Linear Regression ◽

Data Collection ◽

Multiple Linear Regression ◽

Accounting Information ◽

Black Culture ◽

Collection Method ◽

Accounting Information Systems ◽

Analysis Technique ◽

Positive Effect

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.

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

Riset ◽

10.35212/riset.v1i2.25 ◽

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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