scholarly journals Pengaruh Pengawasan Dan Sanksi PerpajakanTerhadap Kesadaran Wajib Pajak Pasca Program Tax Amnesty

2020 ◽  
Vol 1 (1) ◽  
pp. 41-55
Author(s):  
Mustadir Mustadir ◽  
Basri Modding ◽  
Mursalim Mursalim
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Research Methods ◽  
Descriptive Analysis ◽  
Linear Regression Analysis ◽  
Total Sample ◽  
Regression Analyses ◽  
The West ◽  
Tax Amnesty

Penelitian ini dilakukan dengan tujuan: (1) Untuk mengetahui dan menganalisis pengaruh Pengawasan terhadap Kesadaran Wajib Pajak Pasca Tax Amnesty pada Kantor Pelayanan Pajak Pratama Makassar Barat. (2) Untuk menganalisis pengaruh Sanksi Perpajakan terhadap Kesadaran Wajib Pajak Pasca Tax Amnesty pada Kantor Pelayanan Pajak Pratama Makassar Barat. Metode penelitian yang digunakan dalam penelitian ini adalah Analisis deskriptif dan analisis Regresi Linier Berganda dengan jumlah sampel sebanyak 50 responden. Berdasarkan hasil analisis regresi linier berganda, maka Hasil penelitian menunjukkan bahwa (1). Pengawasan Berpengaruh positif dan signifikan terhadap Kesadaran wajib pajak Pasca Tax Amnesty Pada Kantor KPP Pratama Makassar Barat. (2). Sanksi Perpajakan Berpengaruh positif dan signifikan terhadap Kesadaran wajib pajak Pasca Tax Amnesty Pada KPP Pratama Makassar Barat. This research is conducted with the purpose of: (1) to know and analyze the effect of supervision on the taxpayer awareness post Tax Amnesty at the West Makassar Primary Tax Service office. (2) To analyse the influence of taxation sanctions on post-taxpayer awareness of tax Amnesty at the West Makassar Primary Tax Service office. The research methods used in this study are descriptive analysis and double linear regression analysis with a total sample of 50 respondents. Based on the results of multiple linear regression analyses, the results showed that (1). Supervision of positive and significant impact on the taxpayer awareness post Tax Amnesty at KPP Pratama's West Makassar office. (2). Taxation sanctions positive and significant impact on the taxpayer awareness post Tax Amnesty at KPP Pratama Makassar West.

scholarly journals Determinan Keputusan Rasional Menjadi Wajib Pajak Prioritas

2020 ◽  
Vol 1 (1) ◽  
pp. 17-40
Author(s):  
Muhammad Nur ◽  
Masdar Masud ◽  
Mursalim Mursalim
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Service Quality ◽  
Multiple Linear Regression ◽  
Research Method ◽  
Descriptive Analysis ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
The West ◽  
Rational Decisions

Penelitian ini bertujuan untuk menganalisis dan mengkaji pengaruh kualitas pelayanan, sanksi perpajakan, kecerdasan interpersonal dan reward terhadap keputusan rasional wajib pajak dengan status prioritas pada Kantor Pelayanan Pajak Pratama Makassar Barat. Metode penelitian yang digunakan dalam penelitian ini adalah Analisis deskriptif. jumlah sampel sebanyak 67 responden. Berdasarkan hasil analisis regresi linier berganda. Hasil penelitian ini menemukan bahwa kualitas pelayanan, kecerdasan interpersonal dan reward berpengaruh positif dan signifikan terhadap keputusan rasional wajib dengan dengan status prioritas sedangkan Sanksi perpajakan berpengaruh positif namun tidak signifikan terhadap keputusan wajib pajak dengan status prioritas. This study aims to analyze and examine the effect of service quality, tax sanctions, interpersonal intelligence and reward on rational decisions of taxpayers with priority status at the West Makassar Pratama Tax Office. The research method used in this research is descriptive analysis. the number of samples was 67 respondents. Based on the results of multiple linear regression analysis. The results of this study found that service quality, interpersonal intelligence and reward had a positive and significant effect on mandatory rational decisions with priority status while tax sanctions had a positive but not significant effect on taxpayer decisions with priority status.

scholarly journals Perceived Ease, Benefits and Perceived Enjoyment of E-Invoice User Interests

2020 ◽  
Vol 1 (3) ◽  
pp. 33-42
Author(s):  
Afandy Bahari ◽  
Abdul Rahman Mus ◽  
Mursalim Mursalim
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Research Method ◽  
Descriptive Analysis ◽  
Linear Regression Analysis ◽  
Total Sample ◽  
Multiple Linear Regression Analysis ◽  
User Interests ◽  
Perceived Enjoyment

This study aims to analyze and assess perceptions about comfort, benefits and convenience of the interests of users of electronic invoices at the Maros Main Tax Service Office. The research method used in this research is descriptive analysis and Multiple Linear Regression analysis, with a total sample of 100 respondents. The results showed that the perception of comfort, convenience and comfort has a positive and significant effect on the interests of e-invoice users at the Maros Pratama Tax Office

scholarly journals Pengaruh Pelatihan Vokasi dan Keputusan Alih profesi terhadap Minat Wirausaha: Studi Peserta BPJS ketenagakerjaan non aktif di Kota Makassar

2020 ◽  
Vol 1 (1) ◽  
pp. 91-104
Author(s):  
Rina Umar ◽  
Nasir Hamza ◽  
Zainal Arifin
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Vocational Training ◽  
Research Method ◽  
Descriptive Analysis ◽  
Linear Regression Analysis ◽  
Total Sample ◽  
Multiple Linear Regression Analysis

Penelitian ini dilakukan dengan tujuan: (1) Untuk Mengetahui dan Menganalisis Pengaruh Pelatihan Vokasi terhadap Minat Wirausaha (2) Untuk Mengetahui dan Menganalisis Pengaruh Keputusan  Alih profesi. terhadap Minat Wirausaha. Metode penelitian yang digunakan dalam penelitian ini adalah Analisis deskriptif dan analisis Regresi Linier Berganda, dengan jumlah sampel sebanyak 63 responden. Berdasarkan hasil analisis regresi linier berganda, maka Hasil penelitian menunjukkan bahwa (1). Pelatihan Vokasi berpengaruh positif dan signifikan Terhadap Minat wira usaha.(2) Keputusn alih profesi berpengaruh positif dan signifikan Terhadap Minat wirausaha. This research was conducted with the aim of: (1) To Know and Analyze the Effect of Vocational Training on Entrepreneurial Interest (2) To Know and to Analyze the Effects of Decisions on Transfer of Professions. against Entrepreneurial Interest. The research method used in this research is descriptive analysis and multiple linear regression analysis, with a total sample of 63 respondents. Based on the results of multiple linear regression analysis, the results show that (1). Vocational training has a positive and significant effect on entrepreneurial interest. (2) The decision to transfer a profession has a positive and significant effect on entrepreneurial interest.

scholarly journals The existence of soybean farmers and market in Solok regency

2018 ◽  
Author(s):  
Hasdi Aimon ◽  
Melti Roza Adry ◽  
Elida
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Marital Status ◽  
Multiple Linear Regression ◽  
Consumer Preferences ◽  
Descriptive Analysis ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Household Members ◽  
Inductive Analysis

This study aims to look at the existence of soybean farmers and markets in Solok Regency. This study was conducted in Solok Regency to 200 households. This study was analyzed using descriptive analysis that aims to see the level of consumer preferences to processed soy products in Solok Regency. Furthermore, inductive analysis was analyzed using multiple linear regression analysis with OLS method that aims to look at the determinants of the demand for processed soy products in Solok Regency. The study shows that (1) the processed soy products most in demand by the society in Solok Regency are tofu and tempeh. (2) The number of household members, education of wife and job sector of husband affect significantly on the demand for tempeh in Solok Regency, while income, marital status, education of husband and job sector of wife do not affect significantly on the demand for tempeh in Solok Regency. (3). The number of household members and job sector of husband affect significantly on the demand for tofu in Solok Regency, while income, marital status, education of husband, education of wife and job sector of wife do not affect significantly on the demand for tofu in Solok Regency.

scholarly journals PENGARUH KUALITAS LAYANAN DAN HARGA TERHADAP KEPUASAN KONSUMEN MEMBELI DI J.CO DONUTS DAN COFFE PALU GRAND MALL

2020 ◽  
Vol 5 (3) ◽  
pp. 240-250
Author(s):  
Dede Kuriang Listanto ◽  
Chalil Chalil ◽  
Ira Nuriya Santi
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Service Quality ◽  
Multiple Linear Regression ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Total Sample ◽  
Multiple Linear Regression Analysis ◽  
Purposive Sampling

This study aims to know the influence of service quality and price to consumen satisfaction at J.CO Donuts and Coffe Palu Grand Mall. Total sample in this study are 60 respondent, with Purposive sampling as sampling technique. Data analysis methode used in this research is Multiple Linear Regression Analysis. The result shows that service quality and price simultaneously have a signifikan influnce to consument satisfaction at J.CO Donuts and Coffe Palu Grand Mall. Service quality partially have a signifikan influence to consument satisfaction at J.CO Donuts and Coffe  Palu Grand Mall. Price partially have a signifikan influence to consument satisfaction at J.CO Donuts and Coffe Palu Grand Mall. Tujuan dari penelitian ini yaitu untuk mengetahui pengaruh kualitas layanan dan harga terhadap kepuasan konsumen di J.CO Donuts dan Coffe Palu Grand Mall. Sampel yang digunakan penelitian ini yaitu sebanyak 60 responden, dengan teknik penarikan sampel yang digunakan adalah purposive sampling. Metode analisis data yang digunakan dalam penelitian ini adalah Regresi Linear Berganda. Hasil penelitian menunjukkan bahwa kualitas layanan dan harga secara serempak berpengaruh siginifikan terhadap kepuasan konsumen di J.CO Donuts dan Coffe Palu Grand Mall. Kualitas layanan secara parsial berpengaruh signifikan terhadap kepuasan konsumen di J.CO Donuts dan Coffe Palu Grand Mall. Harga secara parsial berpengaruh signifikan terhadap kepuasan konsumen di J.CO Donuts dan Coffe Palu Grand Mall.

scholarly journals DETERMINANTS OF COMPLIANCE WITH PERSONAL TAX OBLIGATION: DO TAX AMNESTY PLAY?

ACCRUALS ◽  
2019 ◽  
Vol 3 (2) ◽  
pp. 259-267
Author(s):  
Resshe Serlly Gita ◽  
Amir Hidayatulloh
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Tax Amnesty ◽  
Convenience Sampling ◽  
The City

This study aims to analyse the effect of tax services, tax amnesty, taxation knowledge, and tax sactions on taxpayer compliance. The population in the study is an individual taxpayer in the city of Yogyakarta. The sample in the study was an individual taxpayer in the city of Yogyakarta, and took part in the tax amnesty program. The sampling technique in this study used the convenience sampling method. Responden in the study amounted 60 respondents. The data anlysis technique in this study used multiple linear regression analysis. This study obtained result that taxpayer compliance in influenced by tax services and tax amnesty programs. However, taxation knowledge and tax saction does not affect taxpayer compliance. The cause of taxation knowledge does not affest taxpayer compliance, perhaps the understanding of taxpayers regarding the procedures for payment and reporting is still minimal. Meanwhile, the reason for lack of support fot tax sanction on taxpayer compliance, perhaps because taxpayers consider that saction given when taxpayer violate laws are still mild. Therefore, these two reasons are factors that encourage taxpayers to behave disobediently.

scholarly journals Pengaruh Kepemimpinan dan Komunikasi Intern Terhadap Efektivitas Kerja Pegawai di FITK UIN Raden Fatah Palembang

2018 ◽  
Vol 3 (2) ◽  
pp. 49
Author(s):  
Rusmaini Rusmaini
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Descriptive Analysis ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Positive Influence ◽  
Internal Communication ◽  
Work Effectiveness ◽  
Research Leadership

<em>Work effectiveness is the degree of achievement of an organization's goals based on the activities carried out. Work effectiveness is influenced by various factors including leadership, internal communication. The research objectives are: (1) to determine whether there is the influence of leadership and internal communication on work effectiveness (2) to find out how much influence leadership and internal communication have on employee work effectiveness both simultaneously and partially. The population of this study was employees of the Tarbiyah and Teacher Training Faculty of UIN Raden Fatah Palembang; it is 90 people. There are three variables studied in this study, namely: (1) leadership (2) internal communication (3) work effectiveness. Data collection methods used are questionnaires and documentation. The data analysis method used is the descriptive analysis of percentages and multiple linear regression analysis using SPSS for Windows Release 16. Based on the descriptive analysis, the percentage of leadership is 84.24% (very good category), the level of internal communication is 86% (very good category), while the level of work effectiveness is 78.78% (good category). Based on the calculation of multiple linear regression analysis also obtained F calculate of 17,234 with a significance of 0,000. Because the price of significance obtained is less than 0.05, the regression model obtained is significant. This means that the working hypothesis (Ha) is accepted, that is, there is the influence of leadership and internal communication on work effectiveness. The magnitude of the effect is simultaneously 28.4% while partially is 16% for leadership variables and 5.29% for internal communication. Based on the results of research, leadership and internal communication have a positive influence on work effectiveness. Leadership has a greater influence than internal communication.</em>

scholarly journals Pengaruh Biaya Kepatuhan, Pemeriksaan Pajak dan Penerapan E-SPT Terhadap Kepatuhan Wajib Pajak Badan pada KPP Pratama Denpasar Barat

2020 ◽  
Vol 1 (1) ◽  
pp. 50-54
Author(s):  
Joannete Maria Cimpatara De Joman ◽  
Ida I.D.A.M. Manik Sastri ◽  
Luh Kade Datrini
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Data Collection ◽  
Multiple Linear Regression ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
The West ◽  
Compliance Costs ◽  
Analysis Technique

Compliance of taxpayers is the behavior of a taxpayer in carrying out tax obligations and using their rights while still adhering to the applicable tax laws and regulations. The purpose of this study is to understand the effect of compliance costs, tax audits and the application of e-SPT to corporate taxpayer compliance at the West Denpasar KPP. Data collection techniques were carried out with a questionnaire and the number of samples used was 94 respondents. The data analysis technique used is multiple linear regression analysis. 1) Compliance costs have a negative and not significant effect on taxpayer compliance, this is evidenced by the tcount obtained by the compliance fee of -1.525 with Sig. = 0.131> 0.05. 2) Examination of tax has a negative and significant effect on compliance of taxpayers as evidenced by the t-value obtained by the compliance fee of -2,567 with Sig. = 0.012

scholarly journals Pengaruh Tax Amnesty E-Filing dan Sanksi Perpajakan Terhadap Kepatuhan WPOP di Kabupaten Badung Selatan

2021 ◽  
Vol 2 (2) ◽  
pp. 87-91
Author(s):  
Ni Kadek Anik Maharani ◽  
Luh Kade Datrini ◽  
Gde Deny Larasdiputra
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Data Collection ◽  
Multiple Linear Regression ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Collection Method ◽  
Tax Amnesty ◽  
Independent Variable ◽  
Positive Effect

This research raises the title "The Effect of Tax Amnesty, E-Filling, and Tax Sanctions on Individual Taxpayer Compliance in South Badung Regency". This study aims to re-test empirically the effect of the dependent variable (X₁, X₂, X₃), which consists of tax amnesty, e-filing and tax sanctions on the independent variable (Y) of WP compliance. In this study, it has a population of 125,329 WPOPs. The data collection method in this research is through distributing questionnaires. In this study, using a sample who accidentally met the WP as many as 100 respondents. In this study using multiple linear regression analysis. According to the analysis and testing that has been carried out, it can be concluded that a person's compliance in carrying out his tax obligations is influenced by tax amnesty, e-filing and tax sanctions. This study uses hypothesis testing, statistical t test. With the testing that has been done, there are research results of the three variables that have a positive effect on WPOP Compliance in South Badung Regency.

scholarly journals Employee performance in Bappeda Palembang as perceived through interpersonal communication and work environment

2021 ◽  
Vol 7 (1) ◽  
pp. 147
Author(s):  
Yasir Arafat ◽  
Tri Darmawati ◽  
Harridlil Mukminin
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Work Environment ◽  
Interpersonal Communication ◽  
Employee Performance ◽  
Linear Regression Analysis ◽  
Regression Analyses ◽  
Simple Linear Regression ◽  
Simple Linear Regression Analysis

The purpose of this study was to determine the effect of interpersonal communication and the work environment on employee performance in Bappeda Palembang. The sample was 40 employees in Bappeda  Palembang. The survey for this study is based on 40 workers as respondents. Data were gathered and organized into a list of questions. The spss for Windows version 22 was used to analyze the outcomes using simple linear regression analysis, multiple linear regression analyses, t-tests, and f-tests. The interpersonal communication has a partially negative and insignificant effect on employee performance, work environment has a positive and significant effect on employee performance. Furthermore, obtained interpersonal communication as well as the workplace environment have a significant impact on employee performance.

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