scholarly journals PENGARUH PAJAK KENDARAAN BERMOTOR TARIF PROGRESIF DAN PENDAPATAN WAJIB PAJAK TERHADAP DAYA BELI KONSUMEN KENDARAAN BERMOTOR RODA EMPAT (Studi Empiris Di Kantor SAMSAT Kota Jayapura)

2020 ◽  
Vol 14 (2) ◽  
Author(s):  
Marice Waroi ◽  
Aaron M. A. Simanjuntak ◽  
Hastutie Noor Andrianti
Keyword(s):  
Motor Vehicle ◽  
Motor Vehicles ◽  
Purchasing Power ◽  
Analysis Technique ◽  
Standard Coefficient ◽  
Research Population ◽  
Negative Effect ◽  
Tax Payments ◽  
Positive Effect

This study aims to determine the Effect of Progressive Vehicle Taxes and Taxpayer Income on Consumer Purchasing Power. The research population is taxpayers who make motor vehicle tax payments in the Jayapura City Samsat Office. The number of samples is 70 people. Determination of the study sample using the nonprobability sampling method, data was collected by distributing questionnaires. The data analysis technique is multiple linear analysis. The results of the research conducted show that Progressive Vehicle Taxes have no significant positive effect on Consumer Purchasing Power, Taxpayer Income does not have a significant negative effect on Consumer Purchasing Power. The most dominant variable affects taxpayers regarding the tax on progressive tariff motor vehicles because they have a standard coefficient of beta 0 235.

scholarly journals Analisis Pengaruh PPn, PPnBM, dan PKB dengan Tarif Progresif Terhadap Daya Beli Konsumen Kendaraan Bermotor Roda Empat Di Makassar.

2020 ◽  
Vol 1 (1) ◽  
pp. 86-101
Author(s):  
Nurul Arfiah Hasibullah ◽  
Mursalim Mursalim ◽  
Muhammad Su'un
Keyword(s):  
Motor Vehicle ◽  
Linear Regression Analysis ◽  
Value Added ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Purchasing Power ◽  
The Public ◽  
Analysis Technique ◽  
The Government ◽  
Positive Effect

Pajak adalah kewajiban yang harus dibayar oleh masyarakat pada pemerintah untuk kegiatan pembangunan di segala bidang, Pajak dapat dikatakan keharusan atau kewajiban yang dibayar oleh masyarakat pribadi maupund badan. Penelitian ini bertujuan untuk menganalisa pengaruh pengenaan pajak pertambahan nilai, pajak penjualan atas barang mewah dan Pajak kendaraan bermotor tarif progresif terhadap daya beli konsumen. Populasi penelitian ini adalah konsumen kendaraan bermotor roda empat yang ditemui di kantor Badan Pendapatan Daerah Sulawesi Selatan,Pengumpulan data menggunakan data primer yang diperoleh dari kuesioner dengan menggunakan sample Slovin,Teknik analisis data yakni analisis regresi linier berganda.Hasil peneltian  yaitu pengenaan PPN tidak berpengaruh terhadap daya beli konsumen, PPnBM mempunyai pengaruh positif signifikan, serta PKB tarif progresif berpengaruh positif pada daya beli konsumen kendaraan bermotor roda empat. Taxes are obligations that must be paid by the public to the government for development activities in all fields. Taxes can be said to be imperatives or obligations paid by private and maupund bodies of society. This study aims to analyze the effect of the imposition of value added tax, sales tax on luxury goods and progressive motor vehicle tax on consumer purchasing power. The population of this study is four-wheeled motor vehicle consumers found in the office of the South Sulawesi Regional Revenue Agency. Collecting data using primary data obtained from a questionnaire using the Slovin sample, the data analysis technique is multiple linear regression analysis. consumer purchasing power, PPnBM has a significant positive effect, and PKB progressive tariffs have a positive effect on the purchasing power of consumers of four-wheeled vehicles.  

scholarly journals Pengaruh Kesadaran Wajib Pajak, Sanksi, Kualitas Pelayanan dan Sosialisasi pada Kepatuhan Wajib Pajak Kendaraan Bermotor

2020 ◽  
Vol 30 (7) ◽  
pp. 1645
Author(s):  
Ni Putu Atik Widiastini ◽  
Ni Luh Supadmi
Keyword(s):  
Service Quality ◽  
Information Dissemination ◽  
Motor Vehicle ◽  
Linear Regression Analysis ◽  
Tax Compliance ◽  
Multiple Linear Regression Analysis ◽  
Motor Vehicles ◽  
Determination Method ◽  
Analysis Technique ◽  
Positive Effect

Motor vehicle tax is a tax on the ownership and / or control of motor vehicles. The purpose of this study is to obtain empirical evidence of the influence of taxpayer awareness, tax sanctions, service quality and tax information dissemination on tax compliance in paying motor vehicle tax in Denpasar. This research is located in the Joint Office SAMSAT Denpasar City. The number of samples used was 100 motor vehicle taxpayers which were calculated using the Slovin formula with the sample determination method used was accidental sampling. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that taxpayer awareness, tax sanctions, service quality and tax socialization have a positive effect on taxpayer compliance in paying motor vehicle tax at the Joint Office of SAMSAT Denpasar. Keywords: Taxpayer Awareness; Penalty; Service quality; Socialization; Obedience.

scholarly journals Pengaruh Opini Audit dan Audit Delay Pada Auditor Switching dengan Karakteristik Komite Audit Sebagai Pemoderasi

2019 ◽  
Vol 28 (3) ◽  
pp. 1965
Author(s):  
Gusti Ngurah Made Dwiphayana ◽  
I Dewa Gede Dharma Suputra
Keyword(s):  
Regression Analysis ◽  
Audit Committee ◽  
Sampling Method ◽  
Positive Influence ◽  
Audit Opinion ◽  
Auditor Switching ◽  
Analysis Technique ◽  
Negative Effect ◽  
Positive Effect

This study aims to examine the effect of audit opinion and audit delay on auditor switching and how the characteristics of the audit committee are able to moderate the influence of audit opinion and audit delay on auditor turnover. Determination of sample using purposive sampling method with samples of 120 companies. The data analysis technique used is logistic regression analysis and Moderated Regression Analysis (MRA). The results of the study show that audit opinion has a negative effect on auditor turnover, while audit delay has a positive effect on auditor turnover. The characteristics of the audit committee are able to weaken the positive influence of audit delay on auditor switching. But the characteristics of the audit committee are not able to moderate the influence of the audit opinion on the auditor switching. Keywords : Audit opinion, audit delay, audit committee, auditor switching.

scholarly journals ANALISIS PENGARUH RASIO BOPO, LOAN TO DEPOSIT RATIO, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia)

2021 ◽  
Vol 5 (1) ◽  
pp. 106-117
Author(s):  
Rizqi Nugraheni Utami
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Firm Value ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Operating Income ◽  
Analysis Technique ◽  
Negative Effect ◽  
Positive Effect

The value of the company is one of the considerations of investors before deciding to provide funds to the company. This study aims to determine the effect of the ratio of Operating Expenses on Operating Income (BOPO), Loan to Deposit Ratio (LDR), and profitability on firm value. The population of this study are banking companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. The sample companies in this study amounted to 34 banking companies and the determination of the sample used purposive sampling technique. This study uses a quantitative approach. The data analysis technique used is multiple regression analysis which was previously tested with the classical assumption test. The data was processed using SPSS 25. The results of this study indicate that, (1) BOPO has a negative effect on firm value, this is indicated by a significant value of 0.005 which means it is smaller than = 0.05 with a coefficient value of -0.117. (2) LDR has a positive effect on firm value, this is indicated by a significant value of 0.003 which means it is smaller than = 0.05 with a coefficient value of 0.524. (3) profitability has a positive effect on firm value, this is indicated by a significant value of 0.014 which means it is smaller than = 0.05 with a coefficient value of 0.206.

scholarly journals Kompetensi, Beban Kerja dan Kualitas Penyajian Laporan Keuangan di UPT Kementerian LHK Bali

2021 ◽  
Vol 31 (1) ◽  
pp. 220
Author(s):  
Nyoman Ari Widnyani ◽  
A.A.G.P Widanaputra
Keyword(s):  
Linear Regression Analysis ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Financial Statement ◽  
Analysis Technique ◽  
Negative Effect ◽  
Positive Effect ◽  
Sampling Approach

This research was conducted to determine the effect of competence and workload on the quality of financial statement presentation. This research was conducted at 8 UPT Ministry of Environment and Forestry in Bali Province. Determination of the sample using nonprobability sampling is the purposive sampling approach. The analysis technique used is multiple linear regression analysis. The results of this study illustrate that competence has a significant positive effect on the quality of the presentation of financial statements, meaning that the higher the competency possessed, the quality of financial statement presentation increases, while the workload has a significant negative effect on the quality of the presentation of financial statements, meaning that the higher the workload of employees the presentation of financial statements will continue to decline. Keywords: Competence; Workload; Quality of Financial Statement Presentation.

scholarly journals Faktor-Faktor yang Mempengaruhi Pernjualan Mobil Sedan di Indonesia dan Memprediksi Penerimaan Pajak Penjualan atas Barang Mewah (PPnBM) Kendaraan Mobil Periode 2013-2017

2019 ◽  
Vol 30 (1) ◽  
pp. 44
Author(s):  
Audrey Alviona Ribuna Kaban ◽  
Sri Yani Kusumastuti
Keyword(s):  
Motor Vehicle ◽  
Fixed Effect Model ◽  
Sales Tax ◽  
Analysis Tool ◽  
Sales Price ◽  
Effect Model ◽  
Result Show ◽  
Negative Effect ◽  
Positive Effect

This study aims to examine the effect of previously sales, price of the goods, and price of subtitute goods to sales of sedan car. Independent variables used in this study previously sales, price of the goods, and price of subtitute goods, and prediction of sales tax on luxury goods. Shile the dependent variable in thisstudy was measured using sales of sedan cars the measured of the car unit is succesfully sold every year during in the period 2013-2017. The population in this study amounted to 24 sedan’s companies list on Combined Motor Vehicle Industry (GAIKINDO) during 2013 until 2017. Determination of the sample using purpossive sampling method and obtained a sample of 5 sedan’s companies based on certain criteria. The analysis tool used in the panel and the selected model is fixed effect model. The result show that previous sales has  positively effect on the sales of sedan car, price of the goods has positive effect on the sales of sedan car. Meanwhile price of subtitute goods has negative effect on the sales of sedan car.

scholarly journals Pengaruh PPN, PKB Tarif Progresif, dan Pendapatan WP pada Daya Beli Konsumen Kendaraan Bermotor

2020 ◽  
Vol 30 (8) ◽  
pp. 2127
Author(s):  
I G. A. Bella Lestari ◽  
Made Yenni Latrini
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Significant Influence ◽  
Motor Vehicle ◽  
Value Added ◽  
Motor Vehicles ◽  
Purchasing Power ◽  
Value Added Tax ◽  
Analysis Technique ◽  
The City

Consumer purchasing power can be influenced by several factors, especially when purchasing motor vehicles is the existence of VAT and Progressive PKB rates that are imposed when buying a motorized vehicle. This study aims to review the imposition of VAT, PKB Progressive Rates, and WP income on consumer purchasing power for the purchase of motor vehicles. The research took place in the SAMSAT office with the city of Denpasar. This study amounted to 100 respondents. Multiple linear regression is an analysis technique used in this study. Referring to the results of the analysis found that the effect of value added tax and income WP has a significant influence on purchasing power. Whereas progressive tariff PKB does not influence consumer purchasing power. This research confirms the theory of the principle of purchasing power and the theory of prestige. Keywords: VAT; Motor Vehicle Tax with Progressive Rates; Taxpayer Income; Purchasing Power.

scholarly journals PENGARUH PENGETAHUAN WAJIB PAJAK, KESADARAN WAJIB PAJAK, SANKSI PAJAK KENDARAAN BERMOTOR, DAN SISTEM SAMSAT DRIVE THRU TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR

2017 ◽  
Vol 5 (1) ◽  
pp. 15
Author(s):  
Dewi Kusuma Wardani ◽  
Rumiyatun Rumiyatun
Keyword(s):  
Regression Analysis ◽  
Sampling Method ◽  
Motor Vehicle ◽  
Tax Compliance ◽  
Motor Vehicles ◽  
Primary Data ◽  
Analysis Techniques ◽  
Regression Techniques ◽  
Tax Payments ◽  
Positive Effect

This study aimed to examine the effect of knowledge of the taxpayer, the taxpayer awareness, motor vehicle tax penalties, and the system of samsat drive thru on tax compliance in the motor vehicle in samsat Bantul. The data that is used in this study are primary data from the results of questionnaires. Respondents in this study are the taxpayer automobiles that make tax payments in the system samsat drive-thru. The questionnaire was distributed to 110 respondents and data that can be processed are 100 questionnaires. The sampling method used accidental sampling. The data analysis techniques in this study used multiple linear regression techniques. Results of regression analysis showed that the awareness of taxpayers and system of samsat drive-thru has positive effect on tax compliance motor vehicle while knowledge of taxpayers and tax penalties vehicle had no significant effect on tax compliance vehicle.   Keywords: Knowledge taxpayer, taxpayer awareness, tax penalties motor vehicles, and drive-thru samsat systems, motor vehicle tax compliance.

Employee Engagement Dan Stress Kerja Pengaruhnya Terhadap Kepuasan Kerja Dan Turnover Intention di Aman Villas Nusa Dua – Bali

2020 ◽  
Vol 2 (1) ◽  
pp. 60-79
Author(s):  
Wayan Arya Paramarta ◽  
Ni Putu Kurnia Darmayanti
Keyword(s):  
Job Satisfaction ◽  
Employee Engagement ◽  
Work Stress ◽  
Turnover Intention ◽  
Secondary Data ◽  
Qualitative And Quantitative ◽  
Library Research ◽  
Analysis Technique ◽  
Negative Effect ◽  
Positive Effect

The aims of this study was to explain the effect of employee engagement and work stress on job satisfaction and turnover intention at Aman Villas Nusa Dua-Bali. The type of data used in this study is qualitative and quantitative data, with data sources namely primary and secondary data. Data collection method is interview, distributing questionnaires to respondents and library research, while the data analysis technique used Smart PLS 3.2.8. The results of this study showed that employee engagement had a positive effect and significant on job satisfaction, work stress had a negative effect but not significant on job satisfaction, employee engagement had a negative effect and significant on turnover intention, work stress had a positive effect and significant on turnover intention, job satisfaction had a negative effect but not significant on turnover intention, employee engagement had a positive effect but not significant on turnover intention trough job satisfaction, work stress had a positive effect but not significant on turnover intention trough job satisfaction at Aman Villas Nusa Dua-Bali.

Internet Pornography Addiction and Effects of Excessive Pornography Consumption: A University Tunku Abdul Rahman Undergraduate Student Study

2015 ◽  
Vol 1 ◽  
Author(s):  
Ahsha Vaksalla
Keyword(s):  
Female Students ◽  
The Internet ◽  
Negative Dimension ◽  
Internet Pornography ◽  
Pornography Consumption ◽  
The World ◽  
Research Population ◽  
Negative Effect ◽  
Pornography Addiction ◽  
Positive Effect

Pornography is a debatable subject, both in Malaysia and around the world. Some feel it is harmless while others feel it is damaging. Pornography can bring about its own impact to the viewers. In Malaysia, the trend of viewing pornography among youngsters’ has been increasing. Studies have also shown Pornography can lead to unhealthy behaviors as a result of too much viewing. This study was conducted to discover the addiction level and the consumption effects on students at a Malaysian University. The researchers used purposive sampling to distribute questionnaires. The Scale used was the Internet Pornography Addiction Test and the Pornography Consumption Effects Scale consist of Positive and Negative dimension used to conduct the research. The research population (N=120) was students’ from University Tunku Abdul Rahman of Malaysia. There were significant relationship between the addiction and consumption. There were significant differences between the Positive and Negative Dimension as well. The Negative Effect Dimension is higher than the Positive Effect Dimension. There were significant differences between male and female students towards pornography addiction. However, there were not any significant differences among the genders in internet consumption. Male scored higher than female in the Internet Pornography Addiction. There were no significant differences between gender in the Positive and Negative Dimension.

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