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.  

Pengaruh Reward Dan Punishment Terhadap Kedisiplinan Pegawai

2021 ◽  
Vol 26 (1) ◽  
pp. 50
Author(s):  
Agus Bandiyono, Kemas Fahmi Hamzah, Nia Ainin Hidaya
Keyword(s):  
Information Disclosure ◽  
Linear Regression Analysis ◽  
Public Information ◽  
Multiple Linear Regression Analysis ◽  
Civil Servants ◽  
State Institutions ◽  
The Public ◽  
Analysis Technique ◽  
The Government ◽  
Positive Effect

The era of public information disclosure has made it easier for the public to monitor government performance. As a result, state institutions are increasingly required to make efforts to improve bureaucratic governance, particularly in the management of apparatus resources. One of the efforts made by the government is by giving rewards (awards) or punishment (turning off) to improve the discipline of Civil Servants. This study aims to examine the effect of reward (X1) and punishment (X2) simultaneously or partially as independent variables on the discipline of Civil Servants (Y) as the dependent variable. Testing was conducted on a sample of 30 respondents from a population of 110 people at KPP Madya Palembang. The analysis technique used in this study is multiple linear regression analysis using IBM SPSS Statistics 21 software. The results showed a simultaneous presence of reward and prohibition on employee discipline. Segmentally, reward has a positive effect on discipline while punishment has no effect on discipline.

scholarly journals Pengaruh Pengalaman Auditor, Locus of Control dan Pengetahuan Mendeteksi Kekeliruan terhadap Audit Judgment di Kantor BPKP Perwakilan Sumatera Utara

Owner ◽  
2019 ◽  
Vol 3 (2) ◽  
pp. 239
Author(s):  
Antonius KAP Simbolon ◽  
Ruth Anggie Panjaitan ◽  
Jitro Sebayang ◽  
Chintya Tarihoran ◽  
Monica Lb Tobing
Keyword(s):  
Locus Of Control ◽  
Linear Regression Analysis ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Questionnaire Data ◽  
Collection Method ◽  
Audit Judgment ◽  
Analysis Technique ◽  
Positive Effect

The auditor is a profession whose job is to audit financial statements. This research was aimed to obtain empirical evidents on effects of auditor’s experience, locus of control and knowledge to detect mistakes positive effect on audit judgment. This research was conducted at BPKP Sumatera Utara province with the primary data collection method is using questionnaire data. The samples used are 95 people is calculated using the formula Slovin. Data have valid and reliable, meet the classic assumption test. The analysis technique used is Multiple Linear Regression Analysis with software SPSS. The results of the research showed that auditor’s experience, locus of control and knowledge to detect mistakes have a significant positive effect on audit simultan and partial judgment

scholarly journals Pengaruh Kecerdasan Intelektual, Kecerdasan Emosional, Kompetensi dan Lingkungan Kerja pada Kinerja Auditor

2020 ◽  
Vol 30 (7) ◽  
pp. 1738
Author(s):  
Ni Luh Yuni Pratiwi ◽  
I Ketut Suryanawa
Keyword(s):  
Emotional Intelligence ◽  
Work Environment ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Public Accounting ◽  
Accounting Firm ◽  
The Public ◽  
Analysis Technique

The purpose of this study is to obtain empirical evidence about the influence of intellectual intelligence, emotional intelligence, competence and work environment on auditor performance. This research was conducted at the Public Accounting Firm (KAP) in Bali. The population in this study are all auditors who work at KAP in Bali. The sample of this study was 55 respondents, carried out with saturated sampling technique. The data used are primary data with data collection methods namely questionnaires. The data analysis technique used in this study is multiple linear regression analysis. The results of this study indicate that intellectual intelligence, emotional intelligence, competence and work environment have a positive effect on auditor performance. The results of this study as input for the leadership of the Public Accounting Firm in seeking better performance, and for the auditor can be used as evaluation material to maintain and improve performance in conducting audits. Keywords: Intellectual Intelligence; Emotional Intelligence; Competence; Work environment; Auditor Performance.

scholarly journals Pengaruh Layanan Samsat Corner, Kesadaran Wajib Pajak, Sosialisasi Perpajakan dan Kualitas Pelayanan pada Kepatuhan Wajib Pajak Kendaraan Bermotor

2019 ◽  
Vol 29 (2) ◽  
pp. 630
Author(s):  
Laila Susanti ◽  
Putu Ery Setiawan
Keyword(s):  
Service Quality ◽  
Sampling Method ◽  
Motor Vehicle ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Analysis Technique ◽  
Questionnaire Method ◽  
Positive Effect

This research was conducted at the Joint Office of SAMSAT Denpasar. The number of samples used in this study were 100 respondents with a sampling technique that is proportionate stratified random sampling method. Data collection in this study was conducted by a questionnaire method with data analysis technique used is multiple linear regression analysis. The results showed that SAMSAT corner service, taxpayer awareness, tax socialization, and service quality had a positive effect on motor vehicle taxpayer compliance. This means that the better SAMSAT corner service, awareness of taxpayers, tax socialization, and quality of service will also increase motor vehicle taxpayers compliance in terms of meeting their tax obligations. Keywords : SAMSAT Corner Service; Taxpayer Awareness; Tax Socialization; Service Quality; Motor Vehicle Taxpayer Compliance.

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 Effect of self-efficacy, competence and compensation in performance of financial manager on motivation as moderation

2019 ◽  
Vol 6 (3) ◽  
pp. 83-93 ◽  
Author(s):  
Kadek Dwiyani Ciptana Putri ◽  
Maria Mediatrix Ratna Sari ◽  
I Wayan Ramantha ◽  
I Gusti Ayu Nyoman Budiasih
Keyword(s):  
Regression Analysis ◽  
Financial Management ◽  
Self Efficacy ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Total Sample ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Analysis Technique ◽  
Positive Effect

This study aims to examine the effect of self-efficacy, competence, and compensation on the performance of financial management employees with motivation as moderating. The population in this study were all financial management employees at Udayana University in 2019. The study sample was determined by the nonprobability sampling method which obtained a total sample of 92 people. This study uses primary data and secondary data. The data analysis technique used in the study was multiple linear regression analysis and moderated regression analysis. The results showed that the variables of self-efficacy, competence, and compensation had a positive effect on the performance of financial management employees. Motivation does not moderate the effect of self-efficacy and competence on the performance of financial management employees. Motivation strengthens the effect of compensation on the performance of financial management employees.

scholarly journals PENGARUH PERSEPSI WAJIB PAJAK ATAS PEMAHAMAN PERATURAN PERPAJAKAN, AKUNTABILTAS PEMERINTAH, KESADARAN WAJIB PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK

2020 ◽  
Vol 6 (1) ◽  
pp. 46-63
Author(s):  
Anton Robiansyah ◽  
Pratana Puspa Midiastuty ◽  
Eddy Suranta ◽  
Suparsiyem Suparsiyem
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Director General ◽  
Government Accountability ◽  
Testing Hypotheses ◽  
The Government ◽  
Positive Effect

Abstract   This study aims to provide empirical evidence that understanding tax regulations, government accountability, awareness of taxpayers and tax penalties have a positive effect on taxpayer compliance. the data used in this study is primary data. Primary data was obtained from questionnaires distributed to MSMEs' Individual Taxpayers in Bengkulu City. The number of questionnaires distributed was 130 questionnaires, but only 102 questionnaires were processed. Data were analyzed using multiple linear regression analysis using the SPSS program. The results of testing hypotheses show understanding of taxation regulations and government accountability does not affect taxpayer compliance, while taxpayer awareness and tax sanctions have a positive effect on taxpayer compliance. The results of the study show that the lower the taxpayer's understanding of taxation regulations, and the lower the accountability of the government will make taxpayers increasingly disobedient in carrying out their tax obligations. Whereas, the higher the awareness of taxpayers and the more assertive the sanctions applied by the Director - General of taxation, the more obedient Individual Taxpayers who have businesses in Bengkulu City will carry out their tax obligations.   Keywords: Taxpayer Compliance, Understanding Tax Regulations, Government Accountability, Taxpayer Awareness, and Tax Sanctions.

scholarly journals The Influence of the Characteristics of Whistleblower to Whistleblowing Intentions

2019 ◽  
Vol 2 (1) ◽  
pp. 56-69
Author(s):  
Venessa Angelin Yermia Djamal ◽  
Toto Warsoko Pikir ◽  
Rr. Puruwita Wardani
Keyword(s):  
Behavioral Control ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Subjective Norms ◽  
Primary Data ◽  
Professional Commitment ◽  
Perceived Behavioral Control ◽  
The Public ◽  
Analysis Technique ◽  
Analysis Models

Auditors have an important role both for companies and other parties who rely on audited financial information to make decisions. Cases involving the Public Accountant Firm (PAF) raise doubts about the auditor's performance. Therefore, efforts that can be made to increase that trust are by whistleblowing action, but it is not an easy action. The characteristics of whistleblower factors that influence a person's intention to conduct whistleblowing are attitudes toward behavior, subjective norms, perceptions of behavioral control, and commitment of professional. This study uses the Theory of Planned Behavior concept as a theoretical basis. The purpose of this study is to provide empirical evidence about the effect of attitudes toward behavior, subjective norms, perceptions of behavioral control, and the auditor's professional commitment to whistleblowing intentions. The study was conducted using primary data. The respondents in this study are an auditor who works in PAF in Surabaya. The sample in this study is 54 people with sampling techniques using convenience sampling. The analysis technique uses multiple linear regression analysis models. The results showed that attitudes toward behavior, subjective norms, and professional commitment were related to whistleblowing intentions, while perceived behavioral control did not conflict with whistleblowing intentions. This shows that auditors feel there will be difficulties and few opportunities in the process of disclosing known fraud, so that perceived behavioral control has no effect.

scholarly journals Brand Experience, Brand Commitment, and Brand Loyalty of Xiaomi Smartphone Users in Magelang

2021 ◽  
Vol 2 (4) ◽  
pp. 189-196
Author(s):  
Galuh Tiyasherlinda ◽  
Ivo Novitaningtyas
Keyword(s):  
Brand Loyalty ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Brand Experience ◽  
Brand Commitment ◽  
Analysis Technique ◽  
Managerial Implications ◽  
Technological Developments ◽  
Positive Effect

Increasingly technological developments and the increasing use of smartphones have led to competition between brands. Every smartphone company always innovates to meet the needs and desires of consumers, so that consumers will remain in one brand. The purpose of this study is to determine the effect of Brand Experience and Brand Commitment on Brand Loyalty of Xiaomi smartphone users, especially in the Magelang. This study uses a quantitative approach by distributing questionnaires to 100 respondents as a sample to obtain primary data. The sampling method used purposive sampling with the consideration that the respondents met the criteria, such as living in Magelang and currently using a Xiaomi smartphone. Multiple linear regression analysis with SPSS version 25 software was used as a data analysis technique. The results showed that Brand Experience had a positive effect but not significant on Brand Loyalty, while Brand Commitment had a positive and significant effect on Brand Loyalty. The results provide managerial implications for smartphone companies to provide brand experiences to users and increase user brand commitment to increase user loyalty to brands.

scholarly journals Pengaruh Pelayanan Fiskus dan Sikap Wajib Pajak Terhadap Kepatuhan Wajib Pajak (Wajib Pajak Orang Pribadi Di Kota Bandung Tahun 2016)

2020 ◽  
Vol 5 (2) ◽  
pp. 243
Author(s):  
Heriyah Heriyah
Keyword(s):  
Linear Regression Analysis ◽  
Tax Compliance ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Probability Sampling ◽  
Analysis Technique ◽  
Independent Variable ◽  
Questionnaire Method ◽  
The City ◽  
Positive Effect

The number of taxpayers is increasing from year to year but there are still obstacles that can hinder efforts to increase the tax ratio, which becomes an obstacle is tax compliance. Several factors that can affect taxpayer compliance taken in this study are fiscal services and taxpayer attitudes. This research was conducted to assess the level of taxpayer compliance, especially individuals in the city of Bandung by using this independent variable. Fiscal service variables and taxpayer attitudes were chosen because they tend to be more in line with individual taxpayers than other variables. Because these two variables are directly related to how individual taxpayers will determine the attitude of taxpayers on taxpayer compliance and individual taxpayers with tax authorities, in this case taxpayer services on taxpayer compliance. The population in this study is an individual taxpayer who is in the city of Bandung. Based on data obtained from five Primary Tax Offices in Bandung until 2016, there were 749,929 people who were personal taxpayers. Not all effective individual taxpayers obey the existing rules, so that the research is carried out because of their large number, therefore for time and cost efficiency sampling is carried out. Sampling was conducted on 400 people using probability sampling methods. The primary data collection method used was a questionnaire method, while the data analysis technique used in this study was multiple linear regression analysis. Based on the results of the analysis carried out, it is concluded that fiscal services and taxpayer attitudes have a significant positive effect on taxpayer compliance either simultaneously or partially. Jumlah wajib pajak dari tahun ke tahun semakin meningkat tetapi masih ada kendala yang dapat menghambat upaya peningkatan rasio pajak, yang menjadi kendala adalah kepatuhan pajak (tax compliance). Beberapa faktor yang dapat mempengaruhi kepatuhan wajib pajak yang diambil dalam penelitian ini adalah pelayanan fiskal dan sikap wajib pajak. Penelitian ini dilakukan untuk menilai tingkat kepatuhan wajib pajak, terutama orang pribadi di kota Bandung dengan menggunakan variabel independen ini. Variabel pelayanan fiskal dan sikap wajib pajak dipilih karena cenderung lebih sesuai dengan wajib pajak orang pribadi dibandingkan dengan variabel lain. Karena kedua variabel tersebut berhubungan langsung dengan bagaimana wajib pajak orang pribadi akan menentukan sikap wajib pajak pada kepatuhan wajib pajak dan wajib pajak orang pribadi dengan otoritas pajak dalam hal ini layanan wajib pajak pada kepatuhan wajib pajak. Populasi dalam penelitian ini adalah wajib pajak orang pribadi yang berada di Kota Bandung. Berdasarkan data yang diperoleh dari lima Kantor Pajak Pratama di Bandung hingga 2016 tercatat sebanyak 749.929 orang yang merupakan wajib pajak pribadi. Tidak semua wajib pajak perorangan yang efektif tunduk pada aturan yang ada, sehingga pada penelitian yang dilakukan karena jumlah mereka yang besar, oleh karena itu untuk efisiensi waktu dan biaya dilakukan pengambilan sampel. Pengambilan sampel dilakukan pada 400 orang dengan menggunakan metode probability sampling. Metode pengumpulan data primer yang digunakan adalah dengan metode kuesioner, sedangkan teknik analisis data yang digunakan dalam penelitian ini adalah teknik analisis regresi linier berganda. Berdasarkan hasil analisis yang dilakukan maka diperoleh kesimpulan bahwa jasa fiskal dan sikap wajib pajak berpengaruh positif signifikan terhadap kepatuhan wajib pajak baik secara simultan maupun parsial.

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