scholarly journals PENGARUH PENGETAHUAN PAJAK, PERSEPSI TENTANG KONSULTAN PAJAK DAN ACCOUNT REPRESENTATIVE TERHADAP MINAT MENGGUNAKAN JASA KONSULTAN PAJAK

AKUNTABILITAS ◽  
2019 ◽  
Vol 11 (2) ◽  
pp. 99-114
Author(s):  
Hadi Kusuma
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Quantitative Research ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Independent Variables ◽  
Convenience Sampling ◽  
Program Version

This research aims to analyse the factor that affect the corporate taxpayers use tax consultant services. The independent variables in this research are knowledge of taxation, perception about tax consultant, and perception about account representative, and the dependent variable is interest in using the services of a tax consultant. This research is quantitative research. The population in this research is the corporate taxpayers who is registered in the KPP Kota Palembang on 2016 by taking sample of 100 respondents. The sampling technique is using Convenience Sampling. Respondents’s answer in the questionnaire were analyze using multiple linear regression analysis using SPSS Program Version 17. From the result of multiple linear regression analysis, the conclution was the perception of tax consultant From the result of multiple linear regression analysis, the conclution was the knowledge of taxation, perception about tax consultant, and perception about account representative has a positive and significant effect on corporate taxpayer’s interest of using tax consultant service in the KPP Kota Palembang.

scholarly journals DETERMINANTS OF COMPLIANCE WITH PERSONAL TAX OBLIGATION: DO TAX AMNESTY PLAY?

ACCRUALS ◽  
2019 ◽  
Vol 3 (2) ◽  
pp. 259-267
Author(s):  
Resshe Serlly Gita ◽  
Amir Hidayatulloh
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Tax Amnesty ◽  
Convenience Sampling ◽  
The City

This study aims to analyse the effect of tax services, tax amnesty, taxation knowledge, and tax sactions on taxpayer compliance. The population in the study is an individual taxpayer in the city of Yogyakarta. The sample in the study was an individual taxpayer in the city of Yogyakarta, and took part in the tax amnesty program. The sampling technique in this study used the convenience sampling method. Responden in the study amounted 60 respondents. The data anlysis technique in this study used multiple linear regression analysis. This study obtained result that taxpayer compliance in influenced by tax services and tax amnesty programs. However, taxation knowledge and tax saction does not affect taxpayer compliance. The cause of taxation knowledge does not affest taxpayer compliance, perhaps the understanding of taxpayers regarding the procedures for payment and reporting is still minimal. Meanwhile, the reason for lack of support fot tax sanction on taxpayer compliance, perhaps because taxpayers consider that saction given when taxpayer violate laws are still mild. Therefore, these two reasons are factors that encourage taxpayers to behave disobediently.

scholarly journals Pengaruh Sistem E-Filling, Kesadaran Wajib Pajak dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak di KPP Pratama 1 Padang

2021 ◽  
Vol 5 (2) ◽  
pp. 7-14
Author(s):  
Denny Novi Satria ◽  
Gustin Maina Putri
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Empirical Evidence ◽  
Quantitative Research ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Purposive Sampling ◽  
Filling System

The purpose of this research is to provide empirical evidence of the effect of the e-filling system, taxpayer awareness and tax sanctions on taxpayer compliance. The population in this study were 100 respondents consisting of taxpayers registered at KPP Pratama Padang Satu. Purposive sampling technique is a sampling technique used in this study using the Slovin formula. The sample in this study were 100 respondents consisting of taxpayers registered at KPP Pratama Padang Satu. This type of research is quantitative research. Multiple linear regression analysis was used in this study. The results showed that the E-Feling system had no effect on taxpayer compliance at the Padang 1 Primary Tax Service Office, while taxpayer awareness and tax sanctions partially had an effect on Taxpayer Compliance at the Primary Tax Service Office Padang 1.

scholarly journals PENGARUH AKUNTABILITAS, TRANSPARANSI, DAN KUALITAS PELAYANAN TERHADAP MINAT MUZAKI MEMBAYAR ZAKAT

2020 ◽  
Vol 6 (9) ◽  
pp. 1756
Author(s):  
Nahdliatul Amalia ◽  
Tika Widiastuti
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Data Collection ◽  
Service Quality ◽  
Multiple Linear Regression ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Convenience Sampling

This study aims to determine the effect of accountability, transparency, and service quality on the interest of muzaki (study at zakat institutionsSurabaya). This study uses a quantitative approach with multiple linear regression analysis. The population in this study is all muzaki registered at zakat institutions in Surabaya. The sampling technique using convenience sampling. This study uses 6 (six) zakat institutions that have been selected by taking a sample of 120 muzaki. Primary data collection in this study used a questionnaire. Based on the results of the study show that accountability, transparency, and service qualitypartially have a positive and significant effect on the interest of muzaki to paying zakat. Accountability, transparency, and service qualitysimultaneously have a positive and significant effect on the interest of muzaki to paying zakat.Keywords: Accountability, Transparency, Service Quality, Interest, Zakat, Zakat Institution

scholarly journals CYBER CRIME AWARENESS: INTERNET KNOWLEDGE DAN E-COMMERCE USE PADA UMKM DI KABUPATEN BANTUL YOGYAKARTA

2019 ◽  
Vol 3 (2) ◽  
pp. 203
Author(s):  
Tri Siwi Nugrahani ◽  
Faizal Ardiyanto ◽  
Sulkhanul Umam
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Cyber Crime ◽  
Convenience Sampling ◽  
Special Region

This research aimed to test the effect of internet knowledge and e-commerce use both partially and simultaneously using multiple linear regression analysis. Convenience sampling is used in this research where 59 SMEs from Bantul, Special Region of Yogyakarta Province are involved. The result of this research prove that all the hypotheses are supported except for first hypotheses which stated that internet knowledge significantly and positively affects cybercrime awareness. Therefore, e-commerce use is significantly and positively affects cybercrime awareness, and also internet knowledge and e-commerce is simultaneously affects cybercrime awareness.Keywords: e-commerce, cybercrime, awareness, SMEs, internet knowledge

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.

scholarly journals ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PROFITABILITAS BANK UMUM SYARIAH DI INDONESIA

2020 ◽  
Vol 6 (8) ◽  
pp. 1607
Author(s):  
Dian Anggraini ◽  
Imron Mawardi
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Commercial Bank ◽  
Confidence Level ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Coefficient Of Determination

The purpose of this study is to analyze the factors that affect the profitability of Sharia Commercial Bank in Indonesia. The sampling technique used is saturated sampling, so the population and sample is the Sharia Commercial Bank periode October 2014-March 2018 which amounted to 42 months. This study uses a quantitative approach with multiple linear regression analysis technique.The result showed that with 95% confidence level partially variable Financing to Deposit Ratio have significant effect to profitability, while variable Natural Uncertainty Contract Financing, Non Performing Financing, and Equity have no significant effect on profitability of Sharia Commercial Bank in Indonesia. Nevertheless, Natural Uncertainty Contract Financing, Non Performing Financing, Financing to Deposit Ratio and Equity simultaneously have significant effect to the profitability of Sharia Commercial Bank in Indonesia. With the coefficient of determination of 33,2%.Keywords: Natural Uncertainty Contract, Non Performing Financing, Financing to Deposit Ratio, Equity

scholarly journals PENGARUH PERSEPSI KEGUNAAN, PERSEPSI KEUNTUNGAN, PERSEPSI KEAMANAN TERHADAP MINAT NASABAH BNI MENGGUNAKAN MOBILE BANKING

2020 ◽  
Vol 6 (1) ◽  
pp. 88-96
Author(s):  
Jefri Wandi ◽  
Syamsul Bachri ◽  
Benyamin Parubak
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Quantitative Research ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Mobile Banking ◽  
Analysis Method

The objective of this research is to analyze the effect of usability, profit, security simultaneously and partially on customer interest of BNI in using mobile banking at BNI Palu branch. It was a quantitative research used multiple linear regression analysis method with a total of 100 respondents. The results of this researchshow thatusability, profit and security perceptions simultaneously have a significant effect on customer interest of BNI in using mobile banking at BNI Palu branch. Usability perception has a significant effect on customer interest of BNI in using mobile banking at BNI Palu branch.Profit perception has a significant effect on customer interest of BNI in using mobile banking at BNI Palu branch. Security perception has a significant effect on customer interest of BNI in using mobile banking at BNI Palu branch. Penelitian ini bertujuan untuk menganalisis pengaruh kegunaan, keuntungan, keamanan secara serempak dan parsial terhadap minat nasabah Bank BNI dalam penggunaan mobile banking pada BNI cabang Palu. Penelitian ini adalah penelitian kuantitatif dengan metode analisis regresi linier berganda dengan total responden sebanyak 100 orang. Hasil penelitian ini menunjukkan bahwapersepsi kegunaan, persepsi keuntungan dan persepsi keamanan secara serempak berpengaruh signifikan terhadap minat nasabah Bank BNI dalam menggunakan mobile banking pada BNI cabang Palu. Persepsi kegunaan mempunyai pengaruh signifikan terhadap minat nasabah Bank BNI dalam menggunaan mobile bankingpada BNI cabang Palu.Persepsi keuntungan mempunyai pengaruh signifikan terhadap minat nasabah Bank BNI dalam menggunakan mobile banking pada BNI cabang Palu. Persepsi keamanan mempunyai pengaruh signifikan terhadap minat nasabah Bank BNI dalam menggunakan mobile banking pada BNI cabang Palu.

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 Kecerdasan Emosional Dan Lingkungan Kerja Karyawan Di CV. Bali Coco Fiber Jembrana

2021 ◽  
Vol 7 (1) ◽  
pp. 88
Author(s):  
Marliana Pasolo ◽  
Putu Gede Parma
Keyword(s):  
Emotional Intelligence ◽  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Work Environment ◽  
Quantitative Research ◽  
Employee Performance ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Structured Interview

This study aims to examine the effect of: (1) Emotional intelligence and work environment on employee performance, (2) Emotional intelligence on employee performance, (3) Work environment on employee performance. This study used a causal quantitative research design, the subjects in this study were all employees at CV Bali Coco Fiber Jembrana, the population in this study was 48 employees.Data collected by structured interview techniques and questionnaires. The results of the research on multiple linear regression analysis show that simultaneously.(1) Emotional intelligence has a positive and significant effect on the work environment, (2) Emotional intelligence has a positive and significant effect on employee performance (3) The work environment has a positive and significant effect on employee performance at CV Bali Coco Fiber.

scholarly journals PENGARUH AKSESIBILITAS DAN CITRA DESTINASI TERHADAP NIAT BERKUNJUNG KEMBALI KE TELAGA TAMBING

2017 ◽  
Vol 3 (2) ◽  
pp. 201-212
Author(s):  
Taufik Tri Nur Hidayat ◽  
Chalil Chalil ◽  
Maskuri Sutomo
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Research Method ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Destination Image ◽  
Analysis Method

The purpose of this study is to simultaneously and partially determine and analyze the effect of accessibility and destination image toward the revisit to Tambing Lake. The variables of this research are accessibility (X1) and destination image (X2). While the dependent variable is the revisit (Y). This study used the research method of causal descriptive, with the sample size of 70 people. The sampling of this research used incidental sampling technique. The data analysis method in this research used multiple linear regression analysis method. The results showed that: 1). Accessibility and destination image simultaneously have significant effect on the revisit to Tambing Lake; 2). Accessibility partially have significant effect on the revisit to Tambing Lake; 3). Destination image partially have significant effect on the revisit to Tambing Lake. Tujuan penelitian ini adalah untuk mengetahui dan menganalisis pengaruh variabel aksesibilitas dan citra destinasi secara simultan dan parsial terhadap niat berkunjung kembali ke Telaga Tambing. Variabel penelitian ini yaitu aksesibilitas (X1) dan citra destinasi (X2). Sedangkan variabel dependen yaitu niat berkunjung kembali (Y). Metode penelitian yang digunakan adalah metode deskriptif kausal dengan jumlah sampel 70 orang. Bentuk pengambilan sampel menggunakan teknik insidental sampling. Metode analisis data yang digunakan dalam penelitian ini adalah metode analisis regresi linear berganda. Hasil penelitian menunjukan bahwa: 1). Aksesibilitas dan citra destinasi secara simultan (serempak) berpengaruh signifikan terhadap niat berkunjung kembali ke Telaga Tambing; 2). aksesibilitas secara parsial berpengaruh signifikan terhadap niat berkunjung kembali ke Telaga Tambing; 3). citra destinasi secara parsial berpengaruh signifikan terhadap niat berkunjung kembali ke Telaga Tambing.

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