scholarly journals THE IMPACT TAX KNOWLEDGE, TAX AWARENESS, TAX MORALE TOWARD TAX COMPLIANCE BOARDING HOUSE TAX

2021 ◽  
Vol 9 (1) ◽  
pp. 49-65
Author(s):  
Hantono
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Tax Compliance ◽  
Multiple Linear Regression Analysis ◽  
Tax Morale ◽  
Independent Variables ◽  
Boarding House ◽  
The Impact

This study aims to determine the effect of 1) tax knowledge, 2) tax awareness, 3) tax morale, 4) tax compliance. The sampling in this research was conducted by using an incidental sampling method. Methods of data collection through questionnaires that have been distributed to 100 respondents who have met the criteria. Multiple linear regression analysis shows that tax knowledge, tax awareness, and tax morale are significant toward tax compliance. The simultaneous have a significant effect on tax compliance. It can be concluded that tax knowledge mitigation, tax awareness, and tax morale towards tax compliance. The results of t-test showed that tax knowledge isn't approved and indicates it has a significant impact on affecting tax compliance, tax awareness is approved, and indicates has less impact on affecting tax compliance, tax morale isn't approved. It indicates has a great impact on affecting tax compliance. The results of F test showed that both of the independent variables are simultaneously affecting tax compliance. R Square's result is 0.710, which shows that 71 % of tax compliance mitigation can be explained by tax knowledge, tax awareness, and tax morale. Simultaneously, 29 % of tax compliance variables can be explained by other factors or variables not examined in this research.

scholarly journals COVID 19: THE IMPACT OF DEMAND, SUPPLY, AND LABOR

2020 ◽  
Vol 4 (5) ◽  
pp. 60-73
Author(s):  
Hantono
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Data Collection ◽  
Regression Model ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Independent Variables ◽  
The Impact

This study aims to determine the effect of 1) demand, 2) supply, 3) labor, 4) covid 19. The sampling in this research was conducted by using a incidental sampling method. Methods of data collection through questionnaires that have been distributed to 100 respondents who have met criteria. With multiple linear regression analysis, it shows that the demand, supply, labor both partial and simultaneous have significant effect on covid 19. It can be concluded that mitigation of demand, supply, labor towards covid 19. The results of t test showed that demand is approved and indicates demand has great impact on affecting the covid 19, supply is not approved and indicates supply has less impact on affecting the covid 19, labor is approved and indicates labor has great impact on affecting the covid 19. The results of f test showed that both of the independent variables are simultaneously affecting the covid 19. The result of R Square of the regression model is 0.216 which shows that 21,6 % of mitigation of covid 19 can be explained by demand, supply, labor. Whereas, the 78,4% of covid 19 variable can be explained by other factors or variables which are not examined in this research.

scholarly journals The Impact of Leadership, Motivation and Discipline on Employee Performance (a Study on Employees of PT Surabaya Marine)

2021 ◽  
Author(s):  
Eva Trisnawati Chumairoh ◽  
Trianggoro Wiradinata
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Employee Performance ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Independent Variables ◽  
Leadership Motivation ◽  
The Impact

This purpose of this study was to determine the effect of leadership, motivation and discipline on employee performance. The independent variables were leadership (X1), motivation (X1) and discipline (X3). The dependent variable was employee performance (Y). This was explanatory research with a quantitative approach. The study was conducted at PT Surabaya Marine with employees. Data analysis was carried out through multiple linear regression analysis with the F test and t test. Employee performance was strongly influenced by leadership, motivation and discipline. Keywords: leadership, motivation, discipline, employee performance

scholarly journals PENGARUH PENGETAHUAN PERPAJAKAN, SANKSI PAJAK, DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN MEMBAYAR PAJAK BUMI DAN BANGUNAN DI KECAMATAN SONDER KABUPATEN MINAHASA

2020 ◽  
Vol 15 (2) ◽  
pp. 175
Author(s):  
Ablessy Mumu ◽  
Jullie J. Sondakh ◽  
I Gede Suwetja
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Analytical Method ◽  
Research Method ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Sample Selection ◽  
Tax Compliance ◽  
Multiple Linear Regression Analysis ◽  
State Revenue

Tax has a very important role for development in Indonesia because tax is the biggest source of state revenue. Compliance with paying taxes is very important to increase the country's income and welfare. The purpose of this study was to determine the effect of tax knowledge, tax sanctions, and taxpayer awareness of tax compliance in paying land and building taxes. The research method is quantitative. The sample selection uses the accidental sampling method by distributing questionnaires to 100 land and building taxpayers in Sonder District, Minahasa Regency. The analytical method used is multiple linear regression analysis using the SPSS program. The results showed that tax knowledge, tax sanctions and awareness of taxpayers had a positive and significant effect on compliance with paying land and building taxes in Sonder District, Minahasa Regency.

scholarly journals What Determines Murabahah Margin Income? Evidence from Islamic Commercial Banks in Indonesia

2021 ◽  
Vol 7 (1) ◽  
pp. 22
Author(s):  
Ananda Puteri Wahyuni ◽  
Ratna Mulyany ◽  
Zata Hulwani Zuhri
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Central Bank ◽  
Multiple Linear Regression ◽  
Commercial Banks ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Operating Income ◽  
Independent Variables

This study aims to examine factors that influence Murabahah margin income. Spefically it investigates the effect of the Central Bank of Indonesia Rate (BI Rate), Operating Expenses to Operating Income (OEOI), Non-Performing Financing (NPF), and wadiah savings on Murabahah margin income at Islamic Commercial Banks in Indonesia. The method used in this study is quantitative by using the multiple linear regression analysis to test the variables. 12 Islamic Commercial Banks were selected as the sample using a purposive sampling method. With 60 data observations for 5 years, the findings indicate that all the independent variables simultaneously affect the dependent variable. Partially, BI Rate does not affect Murabahah margin income, while in contrast, Operating Expenses to Operating Income (OEOI), Non-Performing Financing (NPF), and wadiah savings affect the Murabahah margin income.

scholarly journals Pengaruh Restrukturisasi Keuangan Terhadap Kinerja Perusahaan Grup Dan Non-Grup

2020 ◽  
Vol 5 (1) ◽  
pp. 61-68
Author(s):  
Hasim As'ari ◽  
Diana Airawaty ◽  
Badrus Zaman
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Statistical Test ◽  
Debt Restructuring ◽  
Independent Variables ◽  
Performance Group ◽  
Financial Restructuring

Abstract This study aims to examine the differences in the effect of financial restructuring on the performance of group companies with non-groups in Indonesia. This analysis uses independent variables, debt restructuring, right issue and type of company. The dependent variable is ROA. The sample of this study is the issuer companies that conduct financial restructuring that are listed on the IDX from 2010 to 2016. 66 companies were analyzed using purposive sampling method. The statistical method uses Multiple Linear Regression Analysis, by testing the statistical test hypothesis t and Test F. The results of this study that there are significant and positive differences in debt restructuring, and Right Issue against performance group companies with non-group, which means that group companies are stronger in financial restructuring than non-group companies

scholarly journals Pengaruh Religiusitas, Pelayanan Fiskus dan Sanksi Pajak pada Kepatuhan Wajib Pajak Orang Pribadi

2019 ◽  
Vol 28 (3) ◽  
pp. 2110
Author(s):  
Made Okvan Dwi Purwadi ◽  
Putu Ery Setiawan
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Tax Compliance ◽  
Multiple Linear Regression Analysis ◽  
Positive Influence ◽  
Tax Revenue ◽  
The South ◽  
Convenience Sampling

Increased tax revenue is based on several important factors, one of which is tax compliance. Religiosity, tax services and tax sanctions are some of the factors that influence tax compliance. Knowing the influence between religiosity, tax authorities, and tax sanctions on individual taxpayer compliance is the aim of this study, with the South Badung KPP as the research location. Determined as many as 100 respondents who are WPOPs registered at KPP Pratama Badung as the research sample. Samples were determined by convenience sampling method and data obtained were analyzed using multiple linear regression analysis. Based on the results of the study it was found that religiosity, tax authorities services, and tax sanctions each had a positive influence on individual taxpayer compliance at the South Badung Tax Office. Keywords : Religiosity, ministry of fiscal, tax sanctions, taxpayer compliance.

scholarly journals Kontribusi Religiusitas dalam Perilaku Pengambilan Keputusan Konsumsi

2011 ◽  
Vol 2 (1) ◽  
pp. 115
Author(s):  
Anton Bawono
Keyword(s):  
Regression Analysis ◽  
Side Effects ◽  
Linear Regression ◽  
Marketing Strategy ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Independent Variables ◽  
Consumption Decisions

Consequential is one aspect of religiousity, which one is away from any form imposed by Allah s.w.t. Consumption is forbidden by Allah swt is the consumption of haram goods. In this study will look at contributions halalness a product of consumption decisions. This study used four independent variables of quality, halal, price and side effects. The sampling method used was non-probability sampling method using the method of sampling convenience. Analysis of data has using multiple linear regression analysis. The findings of the four variables showed a positive and significant effect, the variable side effects are most dominant variable. While halal variable have the second greatest influence in determining consumption decisions. This suggests that religiosity variable is a variable that determines the capture market share, in the marketing strategy

scholarly journals Pengaruh Restrukturisasi Perusahaan Terhadap Kinerja Perusahaan

2019 ◽  
Vol 4 (3) ◽  
pp. 10-21
Author(s):  
Hasim As’ari ◽  
Azfa Mutiara Ahmad Pabulo ◽  
Badrus Zaman
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Statistical Test ◽  
Company Performance ◽  
Debt Restructuring ◽  
Independent Variables

This study aims to empirically examine the effect of corporate restructuring on company performance. This analysis uses independent variables, namely debt restructuring, Right issue, Divestment, Acquisition, OPEX and layoffs. The dependent variable is ROA. The sample of this study is the issuer companies that restructured the companies listed on the IDX from 2010 to 2016. The samples of this study were 121 companies selected by purposive sampling method. Statistical methods use Multiple Linear Regression Analysis, by testing the statistical test hypotheses t and Test F. The results of this study conclude that debt restructuring, Right Issue (HMETD), Divestment, Acquisition, OPEX and layoffs significantly positively affect ROA.

scholarly journals PENGARUH PENGALAMAN AUDIT, PENGETAHUAN MENDETEKSI KEKELIRUAN, INDEPENDENSI DAN AUDIT TENURE PADA AUDIT JUDGMENT

2018 ◽  
pp. 2175
Author(s):  
Made Ayu Oktaviana ◽  
Maria Mediatrix Ratna Sari
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Collection Method ◽  
Audit Judgment ◽  
Analysis Technique ◽  
Public Accountant

The purpose of this research was to obtain empirical evidence on the influence of audit experience, knowledge of detecting errors, independence and audit tenure on audit judgment. This research was conducted at Public Accountant Office in Bali area and registered in IAPI year 2017 with primary data collection method that is questioner. The number of samples analyzed by 44 respondents, and using purposive sampling method. The analysis technique used is Multiple Linear Regression Analysis. The final result of the research states that the higher the audit experience the more accurate audit judgment. Increasing the knowledge detecting errors an auditer so audit judgment is more accurate. The higher the independence of an auditor the audit judgment is more accurate. The more audit tenure an auditer the audit judgment more accurate.

scholarly journals Comparison of muscle quality and functional capacity between Japanese and Brazilian older individuals

PLoS ONE ◽  
2020 ◽  
Vol 15 (12) ◽  
pp. e0243589
Author(s):  
Hiroshi Akima ◽  
Akito Yoshiko ◽  
Régis Radaelli ◽  
Madoka Ogawa ◽  
Kaori Shimizu ◽  
...  
Keyword(s):  
Adipose Tissue ◽  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Muscle Quality ◽  
Older Individuals ◽  
Stepwise Multiple Linear Regression ◽  
Independent Variables

Muscle quality is well-known to decrease with aging and is a risk factor for metabolic abnormalities. However, there is a lack of information on race-associated differences in muscle quality and other neuromuscular features related to functional performance. This study aimed to compare muscle quality, function, and morphological characteristics in Japanese and Brazilian older individuals. Eighty-four participants aged 65–87 years were enrolled in the study (42 Japanese: 23 men, 19 women, mean age 70.4 years; 42 Brazilians: 23 men, 19 women, mean age 70.8 years). Echo intensity (EI) and muscle thickness (MT) of the quadriceps femoris were measured using B-mode ultrasonography. A stepwise multiple linear regression analysis with EI as a dependent variable revealed that MT was a significant variable for Japanese participants (R2 = 0.424, P = 0.001), while MT and subcutaneous adipose tissue (SCAT) thickness were significant variables for Brazilian participants (R2 = 0.490, P = 0.001). A second stepwise multiple linear regression analysis was performed after excluding MT and SCAT thickness from the independent variables. Sex and age for Japanese participants (R2 = 0.381, P = 0.001) and lean body mass and body mass index for Brazilian participants (R2 = 0.385, P = 0.001) were identified as significant independent variables. The present results suggest that MT is closely correlated with muscle quality in Japanese and Brazilian older individuals. Increases in muscle size may induce decreases in intramuscular adipose tissue and/or connective tissues, which are beneficial for reducing the risks of metabolic impairments in Japanese and Brazilian older individuals.

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