PENGARUH PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI KANTOR SAMSAT KOTA TOMOHON

2021 ◽  
pp. 292-301
Author(s):  
Stevly Tumanduk ◽  
Arie Kawulur ◽  
Aprili Bacilius
Keyword(s):  
Motor Vehicle ◽  
Regression Coefficient ◽  
Primary Data ◽  
Survey Method ◽  
Observation Data ◽  
Simple Regression Analysis ◽  
Variable Influence ◽  
The Impact ◽  
Linearity Test ◽  
Simple Regression

Abstrak Riset ini bermaksud demi mengetahui apakah pengaruh pengetahuan perpajakan terhadap kepatuhan wajib pajak di Kantor SAMSAT Kota Tomohon. Pada riset ini variabel kepatuhan wajib pajak menjadi variabel dependen. Sampel pada pengkajian ini sebanyak 100 wajib pajak serta diambil memakai rumus Slovin.             Metode yang dipergunakan dalam riset ini ialah metode survei dengan pendekatan kuantitatif. Pada riset ini data primer dikumpulkan dengan cara teknik pengumpulan data observasi, dokumentasi serta angket/kuesioner, adapun teknik analisis data yang digunakan pada pengkajian ini ialah analisis regresi sederhana dengan uji normalitas, uji linieritas, dan uji hipotesis.             Hasil pengkajian ini adanya dampak positif dan signifikan mengenai dampak pengetahuan perpajakan terhadap kepatuhan wajib pajak kendaraan bermotor di mana persamaan regresi sederhana dalam riset ini menunjukkan nilai koefisien Regresi X sebesar 0.072 memperlihatkan ternyata setiap penambahan 1% pengaruh pengetahuan perpajakan, maka nilai kepatuhan wajib pajak kendaraan bermotor bertambah sebesar 0.072. Koefisien regresi tersebut bernilai positif, sehingga dapat dikatakan bahwa dampak variabel X terhadap Y ialah positif. Dengan demikian variabel pengaruh pengetahuan perpajakan berdampak signifikan atas kepatuhan wajib pajak kendaraan bermotor di Kantor Samsat Kota Tomohon.   Kata Kunci : Pengetahuan Perpajakan, Kepatuhan Wajib Pajak   Abstract                This research intends to find out whether the influence of tax knowledge on taxpayer compliance at the Tomohon City SAMSAT Office. In this research, the taxpayer compliance variable becomes the dependent variable. The sample in this study was 100 taxpayers and was taken using the Slovin formula. The method used in this research is a survey method with a quantitative approach. In this research, primary data were collected by means of observation data collection techniques, documentation and questionnaires, while the data analysis techniques used in this study were simple regression analysis with normality test, linearity test, and hypothesis testing. The results of the study are that there is a positive and significant impact on the impact of tax knowledge on motor vehicle taxpayer compliance where the simple regression equation in this research shows the X regression coefficient value of 0.072 showing that all 1% additions affect tax knowledge, then the motor vehicle taxpayer compliance value increases by 0.072. The regression coefficient is positive, so it can be said that the impact of variable X on Y is positive. Thus the variable influence of tax knowledge has a significant impact on motor vehicle taxpayer compliance at the Tomohon City Samsat Office.   Keywords: Tax Knowledge, Taxpayer Compliance

scholarly journals THE EFFECT OF RELIGIOSITY, KNOWLEDGE, AND SERVICE QUALITY TO PEOPLE’S INTEREST IN IMPLEMENTING CASH WAQF

2021 ◽  
Vol 2 (3) ◽  
pp. 432-439
Author(s):  
Arditya Farid Setyawan
Keyword(s):  
Service Quality ◽  
Regression Coefficient ◽  
Positive Impact ◽  
Employee Performance ◽  
Hypothesis Test ◽  
Total Sample ◽  
Primary Data ◽  
Coefficient Of Determination ◽  
Survey Method ◽  
The Impact

This research has the purpose to reveal the impact which is caused by religiosity, knowledge and service quality on people's interest in implementing cash waqf. The method used in this research through a survey method. The research population was all the people who had done cash waqf with a total sample of 60 people. The research data used was primary data that gathered through distributing questionnaires to samples or research respondents. The analytical tool used was linear regression, correlation, coefficient of determination and hypothesis test. The results showed that: (1) The regression coefficient of religiosity on interest was -0.062, so the religiosity did not have a positive impact on employee performance. (2) The regression coefficient value of knowledge on interest was 0.265, so the knowledge had a positive impact on interest. (3) The value from service quality regression coefficient on interest was 0.292, so the service quality had a positive impact on interest. (4) The results showed that religiosity, knowledge and services quality simultaneously had an affects on the interest variable.

scholarly journals PENGARUH PENERAPAN SISTEM E-FILING TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KP2KP KABUPATEN MINAHASA

2021 ◽  
pp. 1-9
Author(s):  
Cristian Rivaldo ◽  
Jhony Manaroinsong ◽  
Aprili Bacilius
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Primary Data ◽  
Coefficient Of Determination ◽  
Survey Method ◽  
Analysis Techniques ◽  
Filing System ◽  
Simple Regression Analysis ◽  
Simple Regression ◽  
Research Show

PeneIitian ini memiliki tujuan untuk mengetahui apakahPengaruh Penerapan Sistem E-Filing Terhadap Kepatuhan Wajib Pajak Orang Pribadi Pada KP2KP Kabupaten Minahasa.Pada penelitian ini variabeI kepatuhan wajib pajak menjadi variabeI dependen.SampeI daIam peneIitian lni sebanyak 100 wajlb pajak serta diambiI menggunakan teknik rumus slovin.Metode yeng dlgunakan untuk peneIitian ini yaitu metode survey meIaIui pendakatan kuantltatif.DaIam peneIitian lni data primer dengan dikumpulkan meIaIui teknik pengumpuIan data observasi, dokumentasi, serta angket/kuisioner adapun teknik anaIisis data yang dipakai daIam peneIitian lni adaIah anaIisis regresl sederhana dengan ujl asumsl kIasik, koefisien determinasi, koefisien korelasi dan ujl hipotesis.HasiI peneIitian lni menunjukan bahwa penerapan system e-filing berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak orang pribadi pada KP2KP Kabupaten Minahasa. Abstract   This research has the objective to find out whether the effect of the application of the e-filing system on individual taxpayer compliance at KP2KP Minahasa district. In this study, the taxpayer compliance variable becomes the dependent variable. Until this research, as many as 100 taxes were taken and were taken using the Slovin formula technique. The method used for this research is a survey method using a quantitative approach. In this research, primary data were collected using observational data collection techniques, documentation, and questionnaires as well as data analysis techniques used in this research, there is an analysis of simple regression analysis with classical assumption tests, coefficient of determination, correlation coefficient and hypothesis testing. The results of this research show that the application of the e-filing system has a positive and significant impact onindividual taxpayer compliance at KP2KP Minahasa district.

The Impact of Business Mentoring on Micro, Small, Medium Enterprises Performance

2017 ◽  
Vol 1 (1) ◽  
pp. 31-37
Author(s):  
Mohammad Adrian ◽  
Hendrati Dwi Mulyaningsih ◽  
Santi Rahmawati
Keyword(s):  
Quantitative Research ◽  
Causal Analysis ◽  
Coefficient Of Determination ◽  
Mentoring Program ◽  
Simple Regression Analysis ◽  
Small Medium Enterprises ◽  
Medium Enterprises ◽  
The Impact ◽  
Necessity Entrepreneur ◽  
Simple Regression

This reasearch is conducted on MMSME (Micro Small Medium Enterprises) that are participated in the MMSME Syari’ah Mentoring Program by Academicians and Practitioners (PUSPA) organized by Bank Indonesia in Bandung. MMSME who participated in PUSPA program 2016 is MMSME that included in necessity entrepreneur where MMSME operated just to fullfil the life necessities. The purpose of this reasearch was to investigate the influence of the business mentoring on the MMSME performance in PUSPA program 2016. Researcher used quantitative research method. Data were analyzed using simple regression analysis and descriptive-causal analysis. The result showed that business mentoring affect the performance of MMSME that participated in PUSPA Program 2016. Based on the calculation, coefficient of determination (R2) can be seen the influence of business mentoring variable (X) on the performance (Y) is 74%. While the remaining 26% is influenced by other factors such as entrepreneurship competence and human resources.

THE IMPACT OF BUSINESS MENTORING ON MICRO, SMALL, MEDIUM ENTERPRISES PERFORMANCE

2018 ◽  
Vol 1 (1) ◽  
pp. 7
Author(s):  
Mohammad Adrian ◽  
Santi Rahmawati
Keyword(s):  
Research Method ◽  
Quantitative Research ◽  
Coefficient Of Determination ◽  
Mentoring Program ◽  
Simple Regression Analysis ◽  
Small Medium Enterprises ◽  
Medium Enterprises ◽  
The Impact ◽  
Necessity Entrepreneur ◽  
Simple Regression

This reasearch is conducted on MSME (Micro Small Medium Enterprises) that are participated in the MSME Syari’ah Mentoring Program by Academition and Practitioners (PUSPA) organized by Bank Indonesia in Bandung. MSME who participated in PUSPA program 2016 is MSME that included in necessity entrepreneur where MSME operated just to fullfil the life necessities.The purpose of this reasearch was to investigate the influence of the business mentoring on the MSME performance in PUSPA program 2016.Researcher used quantitative research method. Data were analyzed using simple regression analysis and descriptive-causal analysis.The result showed that business mentoring affect the performance of MSME that participated in PUSPA Program 2016. Based on the calculation, coefficient of determination (R2) can be seen the influence of business mentoring variable (X) on the performance (Y) is 74%. While the remaining 26% is influenced by other factors such as entrepreneurship competence and human resources.  

The Impact of Demographic Factor on Consumer Buying Behaviour: A Study of Retail Sector in Delhi NCR

2015 ◽  
Vol 3 (1) ◽  
Author(s):  
Shamsher Singh ◽  
Ameet Sao
Keyword(s):  
Sampling Method ◽  
Primary Data ◽  
Survey Method ◽  
Retail Sector ◽  
Demographic Shift ◽  
Customer Perception ◽  
Shopping Experience ◽  
Buying Behaviour ◽  
The Impact ◽  
Structured Questionnaire

The retail sector is growing a faster pace in India due to demographic shift in population and growing middle class. It is an opportunity for both organized and unorganized sectors. The purpose of this article is to study the customer perception and shopping experience about organized and unorganized retailing with special reference to Delhi and NCR and find out whether the preferences for organized and unorganized retailing are dependent or independent demographic characteristics of consumers. The study has used the primary data collected from 200 respondents through survey method using structured questionnaire. Convenient sampling method was used during the

scholarly journals The Effect of Using Social Media in the Modern Marketing Communication on the Shaping an External Employer’s Image

Energies ◽  
2021 ◽  
Vol 14 (14) ◽  
pp. 4177
Author(s):  
Agnieszka Izabela Baruk ◽  
Grzegorz Wesołowski
Keyword(s):  
World Literature ◽  
Statistical Tests ◽  
Empirical Studies ◽  
Communication Channels ◽  
Primary Data ◽  
Survey Method ◽  
Marketing Communication ◽  
Chi Square ◽  
The Impact

The aim of this article was to determine the significance of modern marketing communication channels used in the process of shaping the external image of an enterprise as an employer. An analysis of the world literature on marketing, management, marketing communication and human resource management was used to prepare the theoretical part. The results of the analysis indicate a cognitive and research gap regarding the use of modern communication channels for building the external image of an enterprise in the role of an employer. In order to reduce the gap, empirical studies were conducted among young Polish potential employees, in which the survey method was used to gather primary data. The collected data were subjected to statistical analysis, during which the following methods and statistical tests were applied: the analysis of average values, exploratory factor analysis, Kruskal–Wallis test (KW), Pearson chi-square independence test and V-Cramer coefficient analysis. The results of the analyses conducted indicate, inter alia, that statistically significant diversity was identified in the case of non-professional media in terms of respondents’ opinions on whether the employer’s image created by modern media is better than the employer’s image created on the basis of classical marketing communication channels. In the case of professional and non-professional media, the age of the respondents was not a differentiating feature. Moreover, neither for professional media nor for non-professional media were statistically significant dependencies identified between respondents’ opinions on the impact of actions undertaken by enterprises on shaping their positive external image as an employer and respondents’ opinions on whether the employer’s image created on the basis of modern marketing communication channels is more beneficial than the employer’s image created on the basis of classical marketing communication channels. The results obtained on the basis of the research have a cognitive and applicability value, characterized by originality. Until now, the importance of using modern marketing communication channels in shaping the employer’s external image has not been analysed. This also applies to enterprises operating on the energy market.

scholarly journals Pengaruh Dukungan Supervisor dan Pemberdayaan Terhadap Organizational Citizenship Behavior

2014 ◽  
Vol 5 (1) ◽  
pp. 158
Author(s):  
Tinjung Desy Nursanti ◽  
Aida Dwi Anissa
Keyword(s):  
Linear Regression ◽  
Organizational Citizenship ◽  
Organizational Citizenship Behavior ◽  
Primary Data ◽  
Citizenship Behavior ◽  
Survey Method ◽  
Linear Regression Method ◽  
Simple Linear Regression ◽  
Multiple Linear Regression Method ◽  
The Impact

Study aims to determine and obtain a clear picture of supportive supervisor, empowerment, and organizational citizenship behavior; and to determine the impact of supportive supervisor and empowerment towards organizational citizenship behavior of employees in PT Setia Makmur Cemerlang. Research used explanatory survey method, while the sample was taken from employees of the company. Research instrument (questionnaires) was used as primary data collection to explain the causal relationship between supportive supervisor and empowerment on organizational citizenship behavior of employees in PT Setia Makmur Cemerlang. Analysis used simple linear regression and multiple linear regression method. Result of this study shows that there is significant influence between supportive supervisor and empowerment towards organizational citizenship behavior.

scholarly journals Self-Esteem Impact on Organizational Affective and Normative Commitment

2018 ◽  
Vol 7 (4.15) ◽  
pp. 502 ◽  
Author(s):  
Siti Sarawati Johar ◽  
Rosman Md. Yusoff ◽  
Fadillah Ismail
Keyword(s):  
Psychological Factors ◽  
Local Authority ◽  
Employee Commitment ◽  
Self Esteem ◽  
Peninsular Malaysia ◽  
Normative Commitment ◽  
Psychological Reactions ◽  
Simple Regression Analysis ◽  
The Impact ◽  
Simple Regression

Employees’ commitment cannot be denied contributing to organizational impactiveness. However, commitment can be affected if no emphasis is placed on psychological factors such as self-esteem. This study aims to investigate how self-esteem factor can influence the commitment by testing the impact of self-esteem on employee commitment to the organization. 196 of civil servants serving the Local Authority (PBT) in the southern zone of Peninsular Malaysia were chosen as respondents. Measuring tools used in this study were Rosenberg Self-Esteem Scale (RSES) and Employee Commitment Survey Revised Version (ECS-R). The data was then analyzed using a simple regression analysis in SPSS. The results of the analysis showed that the self-esteem had a significant impact on affective and normative commitment. From the findings, it also shows that there is an influence relevant self-esteem on the two commitments to the organization namely affective and normative commitment. Hence, organizations need to realize that self-esteem is one of the basic toward formation of attitudes, behavior, personality and psychological reactions in the organization. In conclusion, efforts to help reinforce positive self-esteem among employees need to be addressed in the organization..  

scholarly journals The Impact of Social Responsibility Disclosure in Reducing the Risk in Jordanian Commercial Banks

2020 ◽  
Vol 11 (3) ◽  
pp. 142
Author(s):  
Yousef Shahwan ◽  
Oways Abdel-hamid
Keyword(s):  
Social Responsibility ◽  
Stock Prices ◽  
Commercial Banks ◽  
Financial Reports ◽  
The Social ◽  
Dependent Variables ◽  
Simple Regression Analysis ◽  
The Impact ◽  
The Relationship ◽  
Simple Regression

This study investigates the impact of disclosure of social responsibility in reducing risks in Jordanian commercial banks. To realize the goal of this study, the researcher followed the descriptive-analytical method. The data of the study sample was gathered from the financial reports of the listed banks on the Amman Financial Market that pertain to stock prices and market return in the period 2014-2018. The study used simple regression analysis to examine the relationship between independent and dependent variables. Among the most prominent findings of the study, there is an impact of the social responsibility disclosure in reducing risks, as well as an effect of the dimensions of social responsibility: the environment, customers and employees in reducing risks.

scholarly journals Normative Study on Environmental Impact and Hazardous Waste Management in Mojokerto Region

2021 ◽  
Vol 10 ◽  
Author(s):  
Wahyu Jeffry Purwanto ◽  
Abdul Fatah
Keyword(s):  
Waste Management ◽  
Environmental Pollution ◽  
Environmental Law ◽  
Liquid Waste ◽  
Primary Data ◽  
Observation Data ◽  
Literature Study ◽  
Normative Study ◽  
Legal Method ◽  
The Impact

This study aims to describe the impact of environmental pollution, the causes of rejection from the Medali village community, and to evaluate the pollution violations in terms of environmental law. Furthermore, an analysis of the handling of pollution, the impact on the environment, an assessment of the location of the factory was conducted to criticize the existence of a rubber factory. This thesis research uses Law Number 32 Year 2009 concerning Environmental Protection and Management including handling and overcoming the risk of environmental pollution. This study uses the socio-legal method, using primary data and secondary data which are then analyzed using the juridical-empirical writing type specification, field observation data collection, interviews, and literature study. The results show, in the implementation of waste management by PT Bumi Nusa Makmur there is a mismatch with the proper standard of waste disposal, a violation of the establishment and expansion of company land, as well as environmental impacts in the form of environmental pollution related to air and liquid waste which affects the environment and communities around Medali village

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