scholarly journals TAXPAYER PERCEPTION RELATED TO LOVE OF MONEY, MACHIAVELLIAN, AND EQUITY SENSITIVITY ON TAX EVASION ETHICS

2020 ◽  
Vol 2 (1) ◽  
pp. 18-33
Author(s):  
Esther Dwitia ◽  
Masripah Masripah ◽  
Ni Putu Eka Widiastuti
Keyword(s):  
Data Analysis ◽  
Tax Evasion ◽  
Sampling Method ◽  
Cultural Factors ◽  
Equity Sensitivity ◽  
Primary Data ◽  
Snowball Sampling ◽  
Microsoft Excel ◽  
Independent Variables ◽  
Love Of Money

Cases of tax evasion in Indonesia have occurred a lot, giving rise to different perceptions on everyone. This study aims to determine the effect of love of money, machiavellian, and equity sensitivity on tax evasion ethics of taxpayers. The population of this research is individual taxpayers who are obliged to tax return and are registered in KPP Pratama in Jakarta, Bogor, Tangerang and Bekasi (Jabotabek) areas. The sample was collected by snowball sampling method. The data used in this study are primary data by using questionnaire with 100 respondents as individual taxpayers. Data analysis was performed using Microsoft Excel 2013 and SmartPLS 3.0. The results of this study showed that (1) love of money has an effect on ethics of tax evasion. (2) machiavellian has no effect on ethics of tax evasion. (3) equity sensitivity has no effect on the ethics of tax evasion. Recomendation for further researchers to be able to add independent variables such as cultural factors, intelligence levels and expand population areas to produce better research. Keywords: Love of Money, Machiavellian, Equity Sensitivity, Tax Evasion Ethics

scholarly journals Pengaruh Machiavellian Dan Love Of Money Terhadap Persepsi Etika Penggelapan Pajak Dengan Religiusitas Sebagai Variabel Moderasi:

2019 ◽  
Vol 1 (1) ◽  
pp. 470-486
Author(s):  
Muharsa Farhan ◽  
Herlina Helmy ◽  
Mayar Afriyenti
Keyword(s):  
Regression Analysis ◽  
Tax Evasion ◽  
Sampling Method ◽  
Primary Data ◽  
Probability Sampling ◽  
Significant Negative Effect ◽  
Love Of Money ◽  
Negative Effect

This study aims to determine: (1) The influence of machivellian on the ethics perception of tax evasion, (2) The influence of love of money on the ethics perception of tax evasion, (3) Religiosity moderates relations between machiavellian on the ethics perception of tax evasion, (4) Religiosity moderates relations between love of money on the ethics perception of tax evasion, The population in this study is taxpayers in Padang city. The sample is determined based on the non-probability sampling method. The data used in this study are primary data. This study used a questionnaire instrument of 400 respondents. The method of analysis is done using MRA (Moderated Regression Analysis).The results showed that machivellian had not significant effect on the ethics perception of tax evasion, love of money had a significant negative effect on the ethics perception of tax evasion, religiosity had not moderate relation between machivellian on the ethics perception of tax evasion, religiosity strengthens relation between love of money influence on the ethics perception of tax evasion

Pengaruh Program E-Samsat terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Dengan Kepuasan Kualitas Pelayanan Sebagai Variabel Intervening (Studi Kasus Samsat Daerah Istimewa Yogyakarta)

2020 ◽  
Vol 15 (2) ◽  
Author(s):  
Dewi Kusuma Wardani
Keyword(s):  
Data Analysis ◽  
Service Quality ◽  
Path Analysis ◽  
Sampling Method ◽  
Motor Vehicle ◽  
Primary Data ◽  
Significant Positive Effect ◽  
Analysis Techniques ◽  
Positive Effect ◽  
Special Region

The purpose of this research is to know, the influence of e-samsat program to the satisfaction of service quality, the influence of the satisfaction of service quality to the compliance of motor vehicle taxpayer, the influence of e-samsat program to the compliance of the motor vehicle taxpayers, and to know the effect of e-samsat program on compulsory compliance motor vehicle tax through satisfaction of service quality as intervening variable in Special Region of Yogyakarta. We use primary data. The sample of research is 75 taxpayers but the sample that can be processed only 74.The sampling method used is purposive sampling. Data analysis techniques used path analysis, t test, F test, and R2 test. Based on result of research by using path analysis that, e-samsat program have a significant positive effect to service quality satisfaction, service quality satisfaction has a significant positive effect to vehicle taxpayer compliance, e-samsat program has a significant positive effect on vehicle taxpayer compliance and program e-samsat has a significant positive effect on the compliance of motor vehicle taxpayers through the satisfaction of service quality.Keywords: e-samsat program, service quality satisfaction, and taxpayer compliance

PENGARUH KUALITAS PRODUK DAN KUALITAS LAYANAN TERHADAP KEPUASAN PELANGGAN

2017 ◽  
Vol 5 (3) ◽  
Author(s):  
Ismail Razak, SE., MS. ◽  
Nirmala Putri Sari
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Customer Satisfaction ◽  
Service Quality ◽  
Product Quality ◽  
Sampling Method ◽  
Primary Data ◽  
Analysis Method ◽  
Simple Linear Regression ◽  
The City

The aim of this study was to analize the effects of product quality and service quality on the customer satisfaction. This study took place in the City of Bekasi and objects in this study are all customer who use the Matrass GM-9000. Primary data was obtained from customers of Matrass GM-9000 in Bekasi City through admission filling of questionnaire by using scale of Likert. The respondent of this study was chosen through accidental sampling method, and data analysis method was simple linear regression and multiple linear regression. The results of this study indicated that product quality and service quality positively and significant influenced the customer satisfaction

PENGARUH KUALITAS LAYANAN DAN CITRA PERUSAHAAN TERHADAP KEPUASAN NASABAH

2017 ◽  
Vol 5 (2) ◽  
Author(s):  
Ismail Razak, SE., MS. ◽  
Elza Finnora
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Services Quality ◽  
Corporate Image ◽  
Primary Data ◽  
Analysis Method ◽  
Simple Linear Regression ◽  
Data Analysis Method

The aim of this study was to analize the influence of services quality and corporate image on the satisfaction of customers. Primary data was obtained from customers of Standard Chartered Bank through admission filling of questionnaire by using scale of Likert. In this study, accident sampling method was used and data analysis method was simple linear regression and multiple linear regression. The results of this study indicated that services quality and corporate image positively and significant influenced the satisfaction of customers. The conclution of this study is that services quality was dominant than corporate image in influencing the satisfaction of customers.

scholarly journals The effects of machiavellian, equity sensitivity, and ethical sensitivity on the accounting students’ ethical perceptions in perceiving the accountants’ ethics

2021 ◽  
Vol 1 (2) ◽  
pp. 172-182
Author(s):  
Irodatun Nadilla ◽  
Dodik Juliardi
Keyword(s):  
Data Analysis ◽  
Ethical Behavior ◽  
Sampling Method ◽  
Equity Sensitivity ◽  
Accounting Students ◽  
State Universities ◽  
Ethical Sensitivity ◽  
Ethical Perceptions ◽  
Study Program ◽  
Positive Effect

This study aims to examine the effect of Machiavellian, equity sensitivity, ethical sensitivity on the ethical perceptions of accounting students in perceiving the ethical behavior of accountants. The sampling method that used is proportional sampling. The participants of this study are S1/ D4 students from accounting study program in the level of 2016 at the State Universities (PTN) and the Private Universities (PTS) accredited A in Malang. The samples of this study were 381 accounting students from eight universities. The data analysis that used in this study is multiple linear regression. The results showed that Machiavellian had a positive effect on the accounting students' ethical perceptions of the accountant's ethical behavior, equity sensitivity had no effect on the accounting students' perceptions of the accountant's ethical behavior, and ethical sensitivity had a positive effect on the accounting students' ethical perceptions of the accountant's ethical behavior.

scholarly journals Pengaruh Kompetensi, Independensi, Dan Etika Auditor Terhadap Kualitas Audit Aparat Inspektorat

2020 ◽  
Vol 2 (4) ◽  
pp. 3737-3754
Author(s):  
Witta Widiya ◽  
Efrizal Syofyan
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Data Collection ◽  
Sampling Method ◽  
Audit Quality ◽  
Primary Data ◽  
Sample Collection ◽  
The Third ◽  
Data Analysis Methods

The purpose of this study was to analyze the effect of competency, independence, and auditor ethics on audit quality in Inspectorate Office. Type of this research is a quantitative researh. The population in this study were auditors in inspectorate office West Sumatera province with 35 samples taken. The technique of sample collection is total sampling method. The sources of the data of this research is the primary data. The technique of the data collection is questionnaires. The data were analyzed using multiple regression analysis using SPSS version 25. Data analysis methods used in this study are multiple linier regression analysis, with audit quality as the dependent variabel, competency, independence and auditor ethics as the independent variabel. This result of the reseacrh support the third hypotheses, where the research shows that auditor ethics has an effect on audit quality of examiners at the inspectorate West Sumatera province. The results also show that competency and independence have no effect on audit quality of examiners at the inspecorate West Sumatera provinsi.

scholarly journals Pengaruh umur, pendidikan, upah, keterampilan, dan jenis kelamin terhadap lama mencari kerja bagi pekerja terdidik di Kota Jambi (studi kasus Kecamatan Kota Baru dan Telanaipura)

2020 ◽  
Vol 9 (1) ◽  
pp. 1-12
Author(s):  
Cici Swarsih ◽  
Junaidi Junaidi ◽  
Rosmeli Rosmeli
Keyword(s):  
Sampling Method ◽  
Least Square Method ◽  
Total Sample ◽  
Least Square ◽  
Primary Data ◽  
Wage Level ◽  
Ordinary Least Square ◽  
Independent Variables ◽  
And Gender ◽  
Multistage Sampling

This study aims to analyze the characteristics of educated workforce and to determine the effect of variables of age, education, wage level, skills and gender on duration of looking for work by educated worker in Jambi City. The data used in this study are primary data obtained from questionnaires and direct interviews with a total sample of 110 respondents. Sampling in this study uses a multistage sampling method that is sampling in stages. Data analysis methods used are descriptive and quantitative analysis. The analytical tool used is the OLS (Ordinary Least Square) method. The results of this study indicate that the independent variables simultaneously have a significant effect on duration of looking for work. Partially the variables of age, education, wage level have a significant effect on duration of looking for work, while the skills and gender variables have no significant effect on the duration of looking for work.

scholarly journals Pengaruh Pengetahuan, Kualitas Pelayanan, Produk, dan Religiusitas terhadap Minat Nasabah untuk Menggunakan Produk Simpanan pada Lembaga Keuangan Mikro Syariah

2018 ◽  
Vol 4 (02) ◽  
pp. 136
Author(s):  
Abdul Haris Romdhoni ◽  
Dita Ratna Sari
Keyword(s):  
Service Quality ◽  
Random Sampling ◽  
Quantitative Methods ◽  
Sampling Method ◽  
Primary Data ◽  
Independent Variables ◽  
Knowledge Service ◽  
Knowledge Quality ◽  
Quality Product

This study aims to examine the influence of knowledge, service quality, product, and religiosity on customers' interest in using savings products at BMT Amanah Ummah Gumpang Kartasura, Sukoharjo. In this study for independent variables are knowledge, service quality, product, and religiosity, while for the dependent variable in this study is the interest of customers using deposit products. This study uses a sample of 100 people with sampling using a random sampling method. This study uses quantitative methods and primary data using a questionnaire that must be answered by the respondent. Data analysis in this study used Multiple Linear Regression. The results of this study can be concluded based on the t test, the variables of knowledge and religiosity have an influence on the interest of customers using savings products. While service and product quality variables do not have an influence on customer interest by using deposit products. Based on the F test shows that the knowledge, quality of service, products, and religiosity simultaneously influence the interest of customers to use savings products at BMT Amanah Ummah Gumpang Kartasura, Sukoharjo.

scholarly journals Analisis Ekonomi Sapi Potong Pola Gaduhan: Studi Kasus di Desa Slorok, Kecamatan Kromengan, Kabupaten Malang

2017 ◽  
Vol 6 (1) ◽  
pp. 30
Author(s):  
Yuli Arif Tribudi ◽  
Mochammad Ridwan Ristyawan
Keyword(s):  
Data Analysis ◽  
Sampling Method ◽  
Primary Data

The current study was done in March 2016 by involving the cattle farmers from Slorok village, Kromengansubdistrict, Malang. The objective of this study was to investigate revenue of cattle sharing system and toanalyze its contribution on the farmer family's income. There is 18 farmers who used sharing system, wasselected by total sampling method. Primary data was collected by through survey and interview. The secondarydata was gained from institutions and related sources. Data analysis used in this study was income analysis ofcattle farmers (who used sharing system). The result showed that cattle farmer's income at Slorok was Rp.3.259.853/beef/year which was come from cattle sharing income. 

scholarly journals Pengaruh Segmentasi Pasar dan Positioning Terhadap Keputusan Pembelian Simcard Axis di Kota Padang

Jurnal Ecogen ◽  
2019 ◽  
Vol 2 (4) ◽  
pp. 822
Author(s):  
Gita Remeo Nensi ◽  
Rose Rahmidani
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Market Segmentation ◽  
Sampling Method ◽  
Sampling Technique ◽  
Primary Data ◽  
Purchase Decision ◽  
Analysis Technique

This study aims to determine how much influence the market segmentation and positioning to purchase decision of the simcard Axis in Padang city. This type of research is causative. The population in this study were peoples in Padag city. The sample were takrn using Cochran formula with 100 respondents. This sampling technique used is based on nonprobability sampling method. The type of data used in this study is primary data. Data analysis technique used multiple regression analysis technique using SPSS version 24.00. The results of this study indicate that: 1) Market segmentation has a positive significant effect on decision purchase simcard Axis in Padang city. 2) Positioning has a positive significant effect on decision purchase simcard  Axis in Padang city.  Keyword: market segmentation simcard axis, positioning simcard axis, purchase decision simcard axis

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