scholarly journals PENGARUH PERSEPSI TENTANG PENGETAHUAN, PERATURAN, DAN MANFAAT PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM PADA KPP PRATAMA SURAKARTA

2019 ◽  
Vol 3 (01) ◽  
Author(s):  
Sari Wiyati ◽  
Endang Masitoh Wahyuningsih ◽  
Anita Wijayanti

This study aims to determine whether there is a partial influence on knowledge of taxation, tax regulations and tax benefits. The sampling technique in this study used simple rondom sampling, then obtained a study sample of 100 MSME tax payers. Data analysis techniques performed by descriptive statistical tests, classical assumptions, hypothesis testing with linear regression analysis. The results showed that knowledge of taxation and tax regulations had a positive effect on MSME taxpayer compliance in KPP Pratama Surakarta while the tax benefits did not affect MSME taxpayer compliance in KPP Pratama Surakarta. Keywords: Tax compliance, tax knowledge, tax benefits and tax complianc

2019 ◽  
Vol 3 (01) ◽  
Author(s):  
Sri Haryanti ◽  
Bambang Mursito ◽  
Sudarwati Sudarwati

This study aims to determine whether there is a partial influence on knowledge of taxation, tax regulations and tax benefits. The sampling technique in this study used purposive sampling, then obtained a study sample of 100 MSME tax payers. Data analysis techniques performed by descriptive statistical tests, classical assumptions, hypothesis testing with multiple linear regression analysis. The results showed that knowledge of taxation and tax regulations had a positive effect on MSME taxpayer compliance in the city of Surakarta while the tax benefits did not affect MSME taxpayer compliance in Surakarta. Keywords: Tax compliance, tax knowledge, tax benefits and tax complianc


2019 ◽  
Author(s):  
MUHAMMAD HUSNI HANDRI ◽  
jhon fernos

ABSTRACTThis study aims to determine the effect of store atmosphere and location on consumers' buying interest in the XMART mini market of Padang Padang. The sample used is 100 consumers, the sampling technique uses saturated sampling method. Data collection used a questionnaire, while data analysis techniques were performed using multiple linear regression analysis. The results showed that the store atmosphere variable had a positive effect (4,527 > 1,6772) and significant (0,000 <0,05) on consumer buying interest. Location variables have a negative effect (-0,079) < (1,6772) and are not significant (0,937 > 0,05) to consumer buying interest. From this research, the R2 value is 0,244, it means that 24,4% of consumers' buying interest can be explained by the independent variables, namely the store atmosphere and location and the remaining 74,3% is explained by other variables.


2019 ◽  
Vol 8 (6) ◽  
pp. 3730
Author(s):  
Nadhifa Faisal ◽  
I Gusti Ayu Manuati Dewi

and organizational culture on organizational commitment of employees. The population of this research is all employees of PT. Harum Indah Sari Tours & Travel Denpasar, amounting to 171 people. The sampling technique used was proportional incidental sampling with Slovin approach as the method of determining the sample, so the sample used was 63 people. Data collection was done through interviews and questionnaires. Data were analyzed using multiple linear regression analysis techniques. The results of data analysis show that compensation, environmental policy, and organizational culture have a positive effect on organizational commitment of employees. It can be indicated that the better the compensation, the better the work environment and the stronger the organizational culture, the higher the organizational commitment of employees of PT. Harum Indah Sari Tours & Travel Denpasar. Keywords: compensation, work environment, organizational culture, organizational                   commitment of employees.          


2020 ◽  
Vol 2 (1) ◽  
pp. 89-98
Author(s):  
Bagus Nyoman Kusuma Putra ◽  
I Wayan Gede Antok Setiawan Jodi ◽  
I Ketut Merta

Organizational commitment is a level or awareness of a person to recognize the extent of an organization and is bound to its goals so as to accelerate the organization to achieve its objectives. Competence is knowledge, skills, and abilities that are mastered by someone who has become a part of him, so he can do cognitive, affective, and psychomotor behaviors as well as possible. Employee performance is the result of work in quality and quantity achieved by someone in carrying out their functions in accordance with the responsibilities given to him.The purpose of this study is to determine the effect of commitment and competence on employee performance at PT. BPR Duta Bali. The sampling technique used is a saturated sampling technique. The sample in this study was 40 employees. The data analysis method used is multiple linear regression analysis with the SPSS program. The results of the study state that the commitment variable has a positive effect on employee performance. Competency variables do not affect employee performance. Commitment and competency variables simultaneously have a positive and significant effect on employee performance


2019 ◽  
Vol 28 (2) ◽  
pp. 1464
Author(s):  
Putu Arisna Dewi ◽  
I Ketut Jati

The purpose of this study was to determine the effect of taxpayer awareness, service quality, moral obligations, tax sanctions and tax audits of hotel taxpayer compliance in the Regional Revenue Agency of Badung Regency. The number of samples used is 96 hotel taxpayers in the Regional Revenue Agency of Badung Regency. The research instrument used was a questionnaire with data analysis techniques namely multiple linear regression analysis. The sample used was determined by the nonprobability sampling method, namely incidental sampling. Based on the results of this study it was found that variable awareness of taxpayers, service quality, moral obligations, tax sanctions and tax audits had a positive effect on hotel taxpayer compliance in the Regional Revenue Agency of Badung Regency. That is, the better awareness of taxpayers, service quality, moral obligations, tax sanctions and tax audits will encourage hotel taxpayers to fulfill their tax obligations. Keywords: Awareness, service quality, obligations, taxpayer compliance, tax sanctions.


2020 ◽  
Vol 11 (2) ◽  
pp. 147-161
Author(s):  
Septian Kurnia Dewi ◽  
Amir Hidayatulloh

The purpose of this study was to analyze the influence of motivation, morality, and the role of village officials on community compliance in paying rural and urban land and building taxes with tax sanctions as a moderating variable. The population in this study is individual taxpayers who live in Bantul Regency, Yogyakarta Special Region Province. The sample in this study is an individual taxpayer who owns land and buildings domiciled in Bantul Regency. The sampling technique in this study uses purposive sampling, with criteria (1) taxpayers who live in Bantul Regency, and (2) taxpayers who own land and buildings. Data collection in this study used a questionnaire distributed directly to respondents who met the criteria. Respondents in the study numbered 127 respondents. Data analysis techniques in this study used simple regression and Moderated Regression Analysis. This study found that community compliance to pay PBB P2 was influenced by the motivation and role of village officials. Meanwhile, morality has no effect on community compliance to pay PBB P2. The study also obtained the results of the taxation sanski variable moderating the influence of motivation on taxpayer compliance, and moderating the effect of the role of village officials on tax compliance. However, tax sanctions do not moderate the effect of morality on taxpayer compliance to pay PBB P2.


2021 ◽  
Vol 16 (1) ◽  
pp. 54-68
Author(s):  
Sasiska Rani ◽  
Martha Rianty N

This study examines the effect of intellectual capital and the average growth intellectual capital (ROGIC) on the performance of Syariah Banks based on the Islamicity Performance Index in Indonesia. The Islamicity Performance Index in this study is proxied by the Profit Sharing Ratio (PSR). The sample obtained was based on the purposive sampling technique in this study, namely 10 Syairah Banks from 2015 - 2019. This study used data analysis techniques in the form of multiple regression analysis. The results show that there is a negative effect between intellectual capital on the Islamicity Performance Index, which is proxied by the Profit Sharing Ratio (PSR). The average growth of intellectual capital (ROGIC) has a positive effect on the Islamicity Performance Index, which is proxied by the Profit Sharing Ratio (PSR).


2021 ◽  
Vol 16 (2) ◽  
pp. 104-114
Author(s):  
Nazaruddin Aziz ◽  
Biisnillah Biisnillah

This study aims to examine the effect of Tamara savings productsmand promotions on customer decisions to save at KSPPS BAITUL MAAL WAT-TAMWIL (BMT) EL-USWAH DHARMASRAYA.The variables used in this study are the dependent variable namely customer decisions (Y) and the independent variable consisting of the product (X1), promotions(X2). The type of data used in this study is quantitative  data. The accumulated data used in this study are  primary data from quenstionnaires and use purposive sampling techinique, data analysis techniques use classical assumption test, multiple linear regression analysis, F test, t test, R test using the SPSS 16 program, The population in this study are customers at KSPPS BAITUL MAAL WAT-TAMWIL (BMT) EL-USWAH DHARMASRAYA, the sample in this study amounted to 96 respondents, the results showed that the product had a significant positive effect on customer decisions to save, the promotion of Tamara savings had a significant positive effect on kep the customer delegate saves, products and promotion of Tamara savings collectively have a significant positive effect on customer decisions to save.


2019 ◽  
Vol 1 (1) ◽  
pp. 47-54
Author(s):  
Pipit Annisa Fitria ◽  
Edy Supriyono

The purpose of this research is to find out the achievement factors of the tax compliance of Small and Medium Enterprise in Purbalingga Regency. The variables tested were the understanding of tax regulations, perceptions of tax rates, and tax justice. The population in this study were all tax payers for Small and Medium Micro Businesses in Purbalingga Regency. The samples produced in this study were 65 respondents. Selected respondents are Small and Medium Micro Businesses who already have an NPWP. The data were collected through questionnaires and analyzed using multiple linear regression analysis. Based on the t-test results show that the variable understanding of tax regulations has a positive effect on taxpayer compliance, the tax rate perception variable negatively affects taxpayer compliance, and the tax justice variable does not affect taxpayer compliance


2018 ◽  
Vol 1 (1) ◽  
pp. 47-60
Author(s):  
Maria Kaok

This study aims to determine the effect of (1) behavior on agent work performance (2) the influence of communication on the work performance of agents (3) the influence of behavior and communication simultaneously on the work performance of agents at PT. Allianz Insurance Merauke Branch. The sampling technique used in this study was total sampling where all populations were sampled, namely 63 customers. Data analysis techniques used to solve the problems in this study were using multiple linear regression analysis. For significant tests with r test and test f. The results showed that the behavior had a positive and significant effect on agent work performance, communication had a positive and significant effect on the agent's work performance and behavior and communication also had a positive and significant effect on the agent's work performance.   Keywords: Behavior, Communication, Work Performance.


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