scholarly journals PENGARUH SANKSI PERPAJAKAN, PELAYANAN FISKUS DAN PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Empiris Pada Wajib Pajak Orang Pribadi yang Terdaftar di KPP Pratama Jayapura)

2020 ◽  
Vol 15 (1) ◽  
Author(s):  
Bilha M. F. Mandowally ◽  
Theo Allolayuk ◽  
Cornelia D. Matani

This research aims to see the effect of tax sanctions, tax services, and tax knowledge on individual taxpayer compliance. The independent variables used are taxation sanctions, tax authorities, and tax knowledge while the dependent variable is taxpayer compliance. The population in this study is an individual taxpayer registered at KPP Pratama Jayapura, using a survey method, by distributing questionnaires directly to taxpayers found at the Jayapura municipal office by researchers. The analytical method used in this study is multiple linear regression with SPSS 16 test. Based on theresults of the analysis show taxation sanctions partially affect the individual taxpayer compliance seen from the significance smaller than 0.05, namely (0.008), tax authorities' services affect complianceIndividual taxpayers seen from the significant value is smaller than 0.05, that is (0,000), and knowledge of taxation affects the individual taxpayer compliance seen from the significance smallerthan 0.05, that is (0.007).

2020 ◽  
Vol 19 (1) ◽  
pp. 130-142
Author(s):  
Zakaria Anshori

This study aims to analyze the influence of tax service quality variables, special services, sanctions and the use of information technology on motor vehicle taxpayer compliance in the Joint Office of Lamongan Regency. The independent variables in this study are the quality of tax services, tax authorities, tax sanctions, and the use of information technology. The dependent variable is taxpayer compliance. The research uses survey method by giving questionnaires to taxpayer registered in the office along with Samsat District Lamongan sample determination was done by accidental sampling method and than collected data were analyzed by multiple linear regression. The number of samples in this study were 110 respondents. The results of this study indicate and simultaneously that the quality of tax service, tax service, tax sanctions, utilization of information technology significant effect on taxpayer compliance.


2019 ◽  
Author(s):  
SUSENO - SUSENO

ANALISIS VARIABEL YANG BERPENGARUH TERHADAP KINERJA PERUSAHAAN DI BURSA EFEK INDONESIAOleh : Suseno STIE SATRIA Purwokerto ABSTRACT The aims of the research are (1) to analyze influence of age, scale, financial leverage, and profitability to performance of firms at The Indonesian Stock Exchange. (2) to determine the most influential variable on the performance of the firms. Hypotheses proposed in this research were: (1) Age, Scales, Financial Leverage, Profitability influences the performance of firms, (2) Age influences the performance of firms, (3) Scales influences the performance of firms, (4) Financial Leverage influences the performance of firms, (5) Profitability influences the performance of firms. Instrument of analysis employed in the research was multiple linear regression with t test and F test.The results of analyses of t test showed that profitability did not influence the performance of the firms. It was indicated by the value of computed t which was smaller than the value of t table. Meanwhile, the t test of age, scale and financial leverage indicated that the value of computed t > t table. It means that these variables (scale and financial leverage) influenced the performance of the firms. The F test showed that the independent variables of age, scale, financial leverage and profitability as a whole significantly influenced the performance of the firms. It was indicated by the calculated F > the value of F table, the value the age computed t which was smaller than the value of -t table..Based on the research results that age and profitability do not influence the performance of the firms, it is suggested that investors should not pay any attention to those variables. On the other hand, they should pay attention to the variables of scale and financial leverage. It is recommended that for further research should include longer periode of the sample.


2015 ◽  
Vol 3 (3) ◽  
Author(s):  
Imam Wibowo ◽  
Santi Putri Ananda

Purpose-To study the impact of the service quality and trust on customers loyalty of PT.Bank Mandiri,Tbk; Kelapa Gading Barat Branch. To improve the customers loyalty there are several factors that can influence them, such as service quality and trust. Methodology/approach-The research population was all customers PT.Bank Mandiri,Tbk;Kelapa Gading Barat Branch.According to the homogeneous population and based on the Gay and Diehl Theory, the samples taken were 50 people. Variables in this investigations consisted of: a).Independent Variables (exogenous): Service Quality (X1) and Trust (X2). b).The dependent variable (endogenous) Customers Loyalty (Y). Analysis tool being used is multiple linear regression which previously conducted validity and realiability. Findings-The result of investigations that service quality and trust simultaneously have a very strong contribution of 75,5% to the customers loyalty, and partially showed that service quality has significant and positive contribution to the customers loyalty of 64,8%. Partially, the trust variable has significant and positive contribution which amounted to 55,9% to the customers loyalty.


account ◽  
2021 ◽  
Vol 8 (1) ◽  
Author(s):  
Marthauli Marthauli ◽  
Elly Mirati ◽  
Rahmanita Vidyasari

ABSTRACT  In 2019, the number of BCA mobile banking transactions has increased by 99.2% and the number of BCA Mobile banking users has increased by 28.57%. This shows that the BCA mobile banking application is accepted by the majority of BCA bank customers, but in fact there are still many complaints from BCA Mobile users. Research aims to understand the effect of Service Feature Availability and Service Quality on Customers Interest in Using BCA Mobile in the Jabodetabek Area. The sample taken is 100 customers of Bank Central Asia. The analyze technique used is multiple linear regression with SPSS Version 26.0. The results shows that the Service Feature Availibility and Service Quality partially effect significantly of interest customers in using BCA Mobile in the Jabodetabek Area. All independent variables, have a joint contribution of 49.2% to the customers interest in using the BCA Mobile in the Jabodetabek Area.    Keywords: Service Feature, Service Quality, Customer Interest, BCA Mobile, Jabodetabek. ABSTRAK Pada tahun 2019, jumlah transaksi BCA mobile banking mengalami kenaikan sebesar 99,2%  dan jumlah pengguna BCA mobile banking mengalami kenaikan sebesar 28,57%. Hal ini menunjukkan bahwa aplikasi BCA mobile banking diterima dan diminati oleh sebagian besar nasabah bank BCA, tetapi kenyataannya masih banyak diterima keluhan dari pengguna BCA Mobile. Penelitian ini bertujuan untuk menganalisis pengaruh ketersediaan fitur layanan dan kualitas pelayanan terhadap minat nasabah dalam menggunakan BCA Mobile di wilayah Jabodetabek Sampel dalam penelitian ini terdiri dari 100 nasabah Bank Central Asia. Teknik analisis yang digunakan adalah regresi linear berganda dengan alat bantu analisis yaitu SPSS Versi 26.0. Hasil penelitian ini menunjukkan bahwa variabel ketersediaan fitur layanan dan kualitas pelayanan secara parsial berpengaruh signifikan terhadap minat nasabah dalam menggunakan BCA Mobile di wilayah Jabodetabek. Seluruh variabel bebas yaitu, ketersediaan fitur layanan dan kualitas pelayanan mempunyai kontribusi secara bersama-sama sebesar 49,2% terhadap minat nasabah dalam menggunakan BCA Mobile di wilayah Jabodetabek.    Kata kunci: Fitur Layanan, Kualitas Pelayanan, Minat Nasabah, BCA Mobile, Jabodetabek


2019 ◽  
Vol 11 (02) ◽  
pp. 31-47
Author(s):  
Sopi Sopi ◽  
Zumrotun Nafi'ah

Education, motivation and compensation are important things that can improve performance. This study aims to explain whether there is an influence of education, motivation and compensation on employee performance. So that through the results of this study it is expected to be a reference for leaders in managing the organization. In this study there are three independent variables namely education, motivation and compensation and one dependent variable is employee performance. At present it is in the era of industrial revolution 4.0, which is marked by; big data / giant data, internet of think, labor knowledge, and long life education. Since the beginning of the life of mankind to an infinite period, it is largely determined by the mastery of science and technology. Science and technology can not be separated from the progress of education level. Education is the base of all changes both individually, as well as countries. Employee performance is determined by the education that is owned, as high as education, the higher the performance and vice versa. The population in this study are BRI CAB employees, SEMARANG A-YANI, 60 people and all of them are sampled. The results of the analysis using SPSS 23 program statistical tools obtained multiple linear regression equation Y = 0.505 X1 + 0.175 X2 + 0.408 X3 The results of multiple linear regression equations show that there is a positive and significant influence between education on employee performance at BRI CAB. A YANI SEMARANG (t count test 6.314> t table 0.05), motivation towards employee performance at BRI CAB. A YANI SEMARANG (tcount 2,160> t table 0,05), and compensation for employee performance at BRI CAB. A YANI SEMARANG (t test 5.108> ttable 0.05). While together (simultaneously) the influence of education, motivation and compensation has an effect on and significant on the performance of employees at BRI CAB. A YANI SEMARANG (count = 44,692> ftabel = 0.05). The influence of the two research variables is very strong with a correlation value of 69.0% for employee performance at BRI CAB. A YANI SEMARANG is influenced by the motivation and compensation education of the remaining 31.0% of the employees' performance at BRI CAB. A YANI SEMARANG is influenced by other variables that affect employee performance.


2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Elfin Siamena ◽  
Harijanto Sabijono ◽  
Jessy D.L Warongan

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


PLoS ONE ◽  
2020 ◽  
Vol 15 (12) ◽  
pp. e0243589
Author(s):  
Hiroshi Akima ◽  
Akito Yoshiko ◽  
Régis Radaelli ◽  
Madoka Ogawa ◽  
Kaori Shimizu ◽  
...  

Muscle quality is well-known to decrease with aging and is a risk factor for metabolic abnormalities. However, there is a lack of information on race-associated differences in muscle quality and other neuromuscular features related to functional performance. This study aimed to compare muscle quality, function, and morphological characteristics in Japanese and Brazilian older individuals. Eighty-four participants aged 65–87 years were enrolled in the study (42 Japanese: 23 men, 19 women, mean age 70.4 years; 42 Brazilians: 23 men, 19 women, mean age 70.8 years). Echo intensity (EI) and muscle thickness (MT) of the quadriceps femoris were measured using B-mode ultrasonography. A stepwise multiple linear regression analysis with EI as a dependent variable revealed that MT was a significant variable for Japanese participants (R2 = 0.424, P = 0.001), while MT and subcutaneous adipose tissue (SCAT) thickness were significant variables for Brazilian participants (R2 = 0.490, P = 0.001). A second stepwise multiple linear regression analysis was performed after excluding MT and SCAT thickness from the independent variables. Sex and age for Japanese participants (R2 = 0.381, P = 0.001) and lean body mass and body mass index for Brazilian participants (R2 = 0.385, P = 0.001) were identified as significant independent variables. The present results suggest that MT is closely correlated with muscle quality in Japanese and Brazilian older individuals. Increases in muscle size may induce decreases in intramuscular adipose tissue and/or connective tissues, which are beneficial for reducing the risks of metabolic impairments in Japanese and Brazilian older individuals.


2019 ◽  
Vol 1 (1) ◽  
pp. 157-166
Author(s):  
Dimas Septian Wijiantoro

Companies need to maintain their survival by developing and earning profits. Consumers have ever-changing tastes and desires, so companies must be prepared to face all these changes and constantly review and improve their offerings. Companies need to pay attention to factors that affect consumers' buying interest, including products, prices, and locations. This study aims to determine and analyze the effect of simultaneous product, price, and location on consumer buying interest in Bakso Pak Kus Jalan Sudirman Residen Surabaya. The study population was all consumers of Bakso Pak Kus Jalan Sudirman Resident Surabaya. The sampling technique is based on Hair, et al. (2010), that the number of samples is at least 5 times the number of indicators so that the number of samples in this study is 85 people. The data analysis technique used multiple linear regression, t test, and F test. The results showed that the product, price, and location partially affected the consumer buying interest of Bakso Pak Kus Jalan Sudirman Resident Surabaya as evidenced by the results of the t test showing the calculated t value all independent variables are greater than t table (1,989), which is 2,015 for the effect of product variables (X1), 2,608 for the influence of price variables (X2), and 6,037 for the effect of location variables (X3). . The results also show that the products, prices, and locations simultaneously influence consumers' buying interest in Bakso Pak Kus Jalan Sudirman Resident Surabaya as evidenced by the results of the F test which shows the value of F count> F table which is 45,001> 2,716.


Author(s):  
Tri Yudha Ardiyanto ◽  
Tajuddin Pogo

This research examines and analyzes motivation, work discipline and organizational culture on the performance of employees at PT Sharp Electronics Indonesia (division Customer Satisfaction) that have not been maximized, due to the achievement of the results of performance appraisal in the 2017L and 2018F periods there was a decrease in each assessment indicator which greatly impacted employee performance. The method used is quantitative research. With a population of 110 employees, PT Sharp Electronics Indonesia (Division Customer Satisfaction), with sampling techniques using Slovin formula with a total of 86 employees. The analytical method used in this study is multiple linear regression. The results of the study show that Motivation, Work Discipline and Organizational Culture together (Simultaneous) significantly influence the Performance of Employees of PT Sharp Electronics Indonesia (Division Customer Satisfaction).


2021 ◽  
Author(s):  
Eva Trisnawati Chumairoh ◽  
Trianggoro Wiradinata

This purpose of this study was to determine the effect of leadership, motivation and discipline on employee performance. The independent variables were leadership (X1), motivation (X1) and discipline (X3). The dependent variable was employee performance (Y). This was explanatory research with a quantitative approach. The study was conducted at PT Surabaya Marine with employees. Data analysis was carried out through multiple linear regression analysis with the F test and t test. Employee performance was strongly influenced by leadership, motivation and discipline. Keywords: leadership, motivation, discipline, employee performance


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