scholarly journals ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN DI TIGA DESA DI KECAMATAN SURALAGA KABUPATEN LOMBOK TIMUR TAHUN 2019

Author(s):  
Muhamad Karyadi

The purpose of this study was to determine income, tax services, knowledge of taxation, and tax law enforcement affect taxpayer compliance. The population in this study were all land and building taxpayers in Suralaga District (Tebaban Village, Paok Lombok Village, and Dasan Borok Village) in 2019 totaling 3,391 people and using the slovin formula in sampling. The sampling technique used cluster proportional random sampling technique and the sample in this study was 357 respondents. Data analysis method using multiple linear regression analysis model. The results of this study can be concluded that income does not have a partial and significant effect on taxpayer compliance because the t-count value is smaller than t-table (-0.792<1.65251) and the significance value is greater than 0.05 (0.425>0.05), service Taxes have an effect on taxpayer compliance because the t-count value is greater than t-table (2.364> 1.65251) and the significance value is less than 0.05 (0.019<0.05), knowledge of taxation has a partial and significant effect on taxpayer compliance because the value t count is greater than t table (1.839<1.65251) and the significance level is greater than 0.05 (0.067>0.05), tax law enforcement has no partial and significant effect on taxpayer compliance because the t-count value is smaller than t table (0.577<1.65251) and the significance level is greater than 0.05 (0.564>0.05), the results of the statistical analysis of determination obtained R^2 square of 0.039, which means that the effect of the independent variable den to the dividend variable is 39%.  Keywords: Income, Tax Services, Tax Knowledge, Tax Law Enforcement, Taxpayer Compliance. ABSTRAK Tujuan penelitian ini untuk mengetahui pendapatan, pelayanan pajak, pengetahuan perpajakan, dan penegakan hukum pajak berpengaruh terhadap kepatuhan wajib pajak. Populasi dalam penelitian ini adalah semua wajib pajak bumi dan bangunan di Kecamatan Suralaga (Desa Tebaban, Desa Paok Lombok, dan Desa Dasan Borok) pada tahun 2019 berjumlah 3.391 orang dan menggunakan rumus slovin dalam penerikan sampel. Teknik pengambilan sampel menggunakan teknik cluster proporsional random sampling dan sampel dalam penelitian ini adalah 357 responden. Metode analisis data dengan menggunakan model analisis regresi linier berganda. Hasil dari penelitian ini dapat disimpulkan pendapatan tidak berpengaruh secara parsial dan signifikan terhadap kepatuhan wajib pajak karna nilai t  hitung lebih kecil dari t tabel (-0,792<1.65251) dan nilai signifikansi lebih besar dari 0,05 (0,425>0,05), pelayanan pajak berpengaruh terhadap kepatuhan wajib pajak karna nilai t hitung lebih besar dari t tabel (2.364>1.65251) dan nilai signifikansi lebih kecil dari 0,05 (0,019<0,05), pengetahuan perpajakan berpengaruh secara parsial dan signifikan terhadap kepatuhan wajib pajak karna nilai t hitung lebih besar dari t tabel (1.839<1.65251) dan tingkat signifikansi lebih besar dari 0,05 (0,067>0,05) , penegakan hukum pajak tidak berpengaruh secara parsial dan signifikan terhadap kepatuhan wajib pajak karna nilai t hitung lebih kecil dari t tabel (0,577<1.65251) dan tingkat signifikansi lebih besar dari 0,05 (0,564>0,05), hasil analisis statistik determinasi diperoleh  square sebesar 0,039 mengandung arti bahwa pengaruh pariabel independen terhadap variabel devenden adalah 39 %. Kata Kunci: Pendapatan, Pelayanan Pajak, Pengetahuan Perpajakan, Penegakan Hukum Pajak, Kepatuhan Wajib Pajak.    

2018 ◽  
Author(s):  
Fatwa Tentama

This study aims to determine the effect of job satisfaction and human relations to the performance of employees. This research is a quantitative research consisting of performance as dependent variable, job satisfaction and human relation as independent variable. The sample of the research is employee at University X with 50 subject. The sampling technique was done by stratified random sampling. Data were analyzed by using multiple linear regression analysis using SPSS 17.0 for windows. The results showed that there is a very significant influence between job satisfaction and human relations simultaneously on employee performance. Partially there is a very significant influence between job satisfaction on employee performance and there is no influence of human relations to employee performance.


2020 ◽  
Vol 22 (2) ◽  
pp. 241-254
Author(s):  
Melda Novita ◽  
Prima Yulianti

ABSTRACT This study aims to determine the effect of pedagogical competence and personality competence on the performance appraisal of lecturers (Case Study in Management Department Students, Faculty of Economics and Business, Dharma Andalas University). This study uses the independent variable (X), namely Pedagogical Competence (X1), and Personality Competence (X2), and the dependent variable (Y), Lecturer Performance Assessment (Y). The population is all students majoring in management at FEB Dharma Andalas University. The sampling technique was random sampling with a total sample of 252 respondents. The data analysis method used is multiple linear regression analysis. The results obtained from this study indicate that both parsia and simultaneous pedagogical competence variables and personality competencies have a positive and significant effect on Lecturer Performance Assessment.Keywords: pedagogical competence, personality competence, lecturer performance assessment   ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh kompetensi Sosial dan kompetensi Profesional  terhadap penilaian kinerja Dosen Universitas Dharma Andalas. Penelitian ini menggunakan variabel bebas (X) yaitu Kompetensi Sosial (X1), dan Kompetensi Profesional (X2), serta variabel terikat (Y) yaitu Penilaian Kinerja Dosen (Y). Populasi adalah semua mahasiswa jurusan Akuntansi FEB Universitas Dharma Andalas. Teknik pengambilan sampel secara random sampling dengan jumlah sampel sebanyak 210 responden. Metode analisis data yang digunakan adalah analisis regresi linear berganda. Hasil yang didapat dari penelitian ini menunjukkan secara parsia maupun simultan variabel kompetensi Sosial dan kompetensi Profesional berpengaruh positif dan signifikan terhadap Penilaian Kinerja Dosen. Kata Kunci:  kompetensi sosial, kompetensi profesional, penilaian kinerja dosen


2021 ◽  
Vol 6 (1) ◽  
pp. 8-16
Author(s):  
Ahmad Hasan As'ari ◽  
Mustaghfiroh ◽  
Samsul Huda

ABSTRACT   This study aims to analyze the effect of Islamic Religious Education Achievement in Schools and the Intensity of Islamic Religious Education in Families Against Student Morals. This type of research is quantitative. This research was conducted at SMA Negeri 3 Salatiga.   The population in this study included all students of SMA Negeri 3 Salatiga, totaling 1,101 students. As for the focus population is only limited to class XI, amounting to 365 students. The sampling technique was a random sampling of 55 students. Retrieval of data used is to use a questionnaire and documentation. The collected data were analyzed using multiple linear regression analysis with the help of SPSS program version 16.0.   The results showed 1) the achievement of Islamic education in schools in the high category does not have a great effect on the morals of students with a significance level of 0.50%. 2) the intensity of Islamic religious education in families with good criteria has a significantly greater effect of 9.10%. 3) there is a positive and significant influence jointly the achievement of Islamic religious education in schools and the intensity of Islamic religious education in the family on the morals of students in class XI of Salatiga State High School 10.70% and the remaining 89.30% is influenced by other factors in outside this research variable.   Keywords: Achievement, Family, Islamic and Moral Religious Education.


Author(s):  
Pramesco Wiranta Sembiring

This research is motivated by the importance of store atmosphere in a cafe or shop, because now the price, discount, promotion and service do not become guarantee of consumer to make a purchase, but store atmosphere (good store atmosphere) will be the main attraction for cafe Who own it, so as to attract consumers to make a purchase.The purpose of this research is to know the influence of store exterior, general interior, store layout and interior display to purchase decision at Chirurgie Cafe and Books Medan.This research uses quantitative method with associative approach. The population in this study were all visitors of Chirurgie Cafe and Books Medan with sample size 100 people. The sampling technique in this research is done by using Non Probability Sampling technique with accidental sampling technique and purposive sampling. Analytical methods used are validity test, reliability test, t-test, f-test, classical assumption test, multiple linear regression analysis test, and coefficient of determination (R2) test.The result of this research shows that partially the result of store exterior variables is tcount (1,728)> ttable (1,6608) and probability value 0,087 <0,1, which means that store exterior (X1) has positive and significant effect to purchasing decisions). The general interior variables show that tcount (2.234)> ttable (1.6608) and probability value 0.028 <0.1, which means that general interior (X2) has positive and significant effect to purchase decision (Y). The store layout variable shows that tcount (2.2072)> ttable (1.6608) and probability value 0.041 <0.1, which means that store layout (X3) has positive and significant effect on purchase decision (Y). Exterior store variables show that tcount (0.397)> ttable (1.6608) and probability value 0.692 <0.1, which means that interior display (X4) has positive but not significant effect on purchasing decision (Y). Simultaneously the independent variable (free) shows that the fcount is 7.011 with the significance level 0.000, while the ftable at the 90% confidence level (α = 0.10) is 2.00. Then fcount (7.011)> ftable (2.00) and probability value 0.000 <0.10, which means all independent variables simultaneously affect the dependent variable.


2019 ◽  
Vol 7 (2) ◽  
Author(s):  
Nuridin Nurudin ◽  
Yuli Anggraini S

<em>One of the main determinants that influence the success rate of a company is employee performance. Efforts to improve employee performance, including by pay attention to work satisfaction and competence. This research was aimed to determine the effect of work satisfaction and competence to employees performance of AirNav Indonesia company. The population in this research were employess of AirNav Indonesia company at financial department were amounted to 387 people. The sample in this study were amounted to 80 employees using Slovin formula with random sampling technique. The method of data technique which used in the research was using multiple linear regression analysis, coefficient of determination and hypothesis test. Before being analyzed the instrument test was carried out. The results of this research can be known that work satisfaction and competence have a positive and significant influence to employees performance of AirNav Indonesia company.</em>


2017 ◽  
Vol 5 (2) ◽  
pp. 119
Author(s):  
Yunina Yunina ◽  
Neny Eftiana

This study aims to determine the effect of the size of the company, size of the board of commissioners and industrial sensitivity to the disclosure of corporate social responsibility partially and simultaneously. The data of this study were taken from 87 observations. The number of samples used in this study was 29 LQ-45 companies listed on the IDX in 2014-2016. The samples were taken by using purposive sampling technique. The method of data analysis used in this study was multiple linear regression analysis. The result of the research showed that size of company significantly influenced the disclosure of corporate social responsibility with significance level by 0,021, while size of board of commissioners did not significantly influence the disclosure of corporate social responsibility with the value of significance by 0,621, but industry sensitivity has significant influence to corporate social responsibility disclosure with a significant value of 0,010. The simultaneous test showed that firm size, board size and industry sensitivity simultaneously and significantly influenced the disclosure of corporate social responsibility significantly by 0,004. The GMS members who have the authority to propose, appoint and dismiss the board of commissioners should consider the candidates of the board of commissioners to be proposed, and the further research should expand the object of research and develop other factors that can affect the disclosure of corporate social responsibility such as foreign ownership, growth company, good corporate governance (GCG) practices and several other factors.


2015 ◽  
Vol 6 (2) ◽  
Author(s):  
F Firdaus ◽  
Ayun Nif’ah

This research is to observe the purpose of this study was to analyze the influence of breastfeeding toward the development of children aged 6 - 12 months living in RW 04 Sambibulu Village, Taman Sub-district, Sidoarjo. The design of  research was analytic  retrospective  study. The population involved 29 couples with their children aged 6  -  12 months living in the above mentioned region. The simple random sampling technique was used to take 27 couples as the samples of research. The independent variable of this research was breastfeeding, whereas the dependent one was  the child’s development. Questionnaires of breast and checklist of KPSP (Pre Screening Questionnaire for Child Development) were used to collect the data which analyzed by using Mann-Whitney’s statistic test with the significance level α = 0.05, it means that there was a relationship between breastfeeding and  the development of children p (0.000) < α (0.05)


2019 ◽  
Vol 20 (1) ◽  
pp. 61
Author(s):  
Ayu Sa’idah ◽  
Suryadi Poerbo ◽  
Fatchun Hasyim

<em><span lang="EN-US">The purpose of this study areanalize the influence of store atmosphere and location on purchase decision at Pusri Mart area Semarang. The data collection technique are questionnaires, interview, observation, and literature study method. The number of samples in this study were 75 respondents and it was selected by incidental sampling technique. The data analysis technique is carried out by using classic assumption test (Normality test, Multicolinearity test, and Heteroscedasticity test),  multiple linear regression analysis, model feasibility test, hypothesis test, Coefficient Correlation R, and Multiple Determination Coefficient (R2). The result of the research shows that: (1) store atmosphere (X<sub>1</sub>) has significant influence to the purchase decision on Pusri Mart area Semarang; (2) Location (X<sub>2</sub>) has significant influence to the purchasie decision on Pusri Mart area Semarang; (3) Store atmosphere is the variable which has the most dominant influence to the purchase decision on Pusri Mart area Semarang</span></em>


2020 ◽  
Vol 8 (2) ◽  
Author(s):  
Pendi Hasyim ◽  
Nuridin Nuridin

<em>This study aims to determine the Effect of Leadership and Organizational Culture on Employee Performance of PT. Kao Indonesia. The population in this study amounted to 300 employees. By using the Slovin formula a sample of 75 employees was obtained. The sampling technique used is simple random sampling. This study uses a quantitative approach, data for this study were obtained through a questionnaire that was filled out by respondents who had been determined. The data analysis method used is a simple and multiple linear regression analysis method. The research results partially show that leadership has a significant effect on employee performance. Organizational culture has a significant effect on employee performance. While simultaneously leadership variables and organizational culture have a positive and significant effect on the performance of employees of PT. Kao Indonesia.</em>


Author(s):  
Budi Prasetyo ◽  
Satiti Utami ◽  
Alwazir Abdusshomad ◽  
Mukti Wijaya ◽  
Nawang Kalbuana

The purpose of this study was to determine the effect of Company Value, Leverage, and Company Size on Earnings Persistence in Companies Listed in the Jakarta Islamic Index (JII). Data obtained from the page www.idnfinancial.com. The data in this study are secondary data. The approach used in this research is a quantitative approach. Sampling technique using purposive sampling technique and data analysis using multiple linear regression analysis. Samples that fit the criteria were obtained by 23 companies during the 2015-2019 observation period. Then the data were analyzed using the SPSS data regression analysis model.26.0 The results showed that firm value had no significant effect on earnings persistence, leverage and firm size had a significant effect on earnings persistence on companies listed on the Jakarta Islamic Index (JII) for the 2015-2019 period.


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