scholarly journals THE FACTORS INFLUENCE TAXPAYER'S INTENTIONS TO DO THEIR OBLIGATION

ACCRUALS ◽  
2020 ◽  
Vol 4 (02) ◽  
pp. 135-148
Author(s):  
Icuk Rangga Bawono ◽  
Rasyid Mustofa ◽  
Medika Danang Indanto

This study has a purpose to examines the level of compliance of individual taxpayer who undertakes the business activity and independent personal service by using several independent variables such as taxpayer awareness, tax authorities service, taxpayer knowledge and tax penalty. The purpose of this study was to analyze taxpayer awareness, tax authorities service, taxpayer knowledge, and tax penalty toward individual taxpayer compliance who undertakes the business activity and independent personal service.The population of this study is individual taxpayer who undertakes the business activity and independent personal service. This study use purposive sampling tehnique to collect samples. The number of sample is 99 taxpayers. Primary data collection method used is a survey method using questionnaires. Collected data on this study precessed by multiple regression analysis. Based on the results of analysis undertaken concluded that taxpayer awareness, tax authorities service, taxpayer knowledge, and tax penalty have a positive and significant effect toward taxpayer compliance.

2019 ◽  
Vol 8 (2S8) ◽  
pp. 1528-1531

This study is conducted to examine the rebooting of customer loyalty of Bata products through Guerrilla marketing that helps to sustain their customers. In this era of globalization all firms are facing competition. Bata Company is not an exception. Hence this study will reveal how for this guerilla marketing is effective to sustain in the market. Primary data collected through survey method. Questionnaire constructed and data was collected from customers in Chennai city. Multiple regression analysis tools are used that helps to predict the effect of independent variables on dependent variable. Multiple regression analysis determines the fit of the model and the relative contribution of each of the predictors to the total variance. The variation in loyalty of customers of Bata products through Guerilla marketing is explained by change in design, cost effectiveness, variety of products and offers to attract customers. Each independent variable explains the variance.


2019 ◽  
Author(s):  
Suarni ◽  
Marlina

ABSTRACTThis study aims to determine the effect of taxation socialization, tax service quality and tax rates on individual taxpayer compliance at the Padang Satu Primary Tax Office. This type of research is quantitative research. The population in this study were all individual taxpayers registered at the Padang Satu Primary Tax Office. Sampling was done using the Convenience Sampling method, with the Yamane formula calculation and a sample of 100 taxpayers was obtained. The data collection method used is using a questionnaire, and the analysis used is multiple regression analysis with the help of SPSS version 16. The results of the study show that: (1) Tax socialization has a positive significant effect on individual taxpayer compliance, (2) Service quality tax does not affect the compliance of individual taxpayers, (3) Tax rates do not affect individual taxpayer compliance.Keywords: Taxation Socialization, Tax Service Quality, Tax Rates and Individual Taxpayer Compliance.


2019 ◽  
Vol 4 (2) ◽  
pp. 234-240
Author(s):  
Ely Kartikaningdyah ◽  
R. Qinanti Nuzurawan

This research conducted to determine the effect of service tax officials, penalties for late-payments and reporting on the taxpayer compliance non-star hotels. This research was conducted at Dinas Pendapatan Kota Batam. Mechanical determination of sample using a purposive sampling technique with a total sample of 116 taxpayers. The type of data used is primary data. Methods of data collection are done by questionnaire. Data using multiple regression analysis with SPSS V.20.0. These results indicate that the service tax officials, penalties for late-payments and reporting have a positive and significant effect on the taxpayer compliance non-star hotels. The limitations in the study are the lack of understanding of respondents to the statements in the questionnaire and caring attitude and seriousness in answering statements. The study also suggested that Dinas Pendapatan Kota Batam provides socialization with both the taxpayer so they better understand the tax penalties and cause sanctions fines on taxpayers.


2018 ◽  
Vol 1 (2) ◽  
Author(s):  
Eeng Ahman ◽  
Sela Nur Syamsiah

ABSTRACTIn the temporary observation the performance of employees in BPR was still low, less activities of service. As for example the credit administration did not only perform their own duties but also did the transfer, and there were still employees who came late and, there were employees who did not finish the job on time, some employees still looked relaxed in doing the job. So it could be concluded that the performance of employees in PD. BPR was still low. The purpose of this study was to find out and analyze the influence of compensation and organizational culture on employees' performance in PD. BPR Kuningan.This research used a quantitative approach and survey method. The sampling technique used was saturated sampling. Sample and population was employees in PD. BPR Kuningan, amounting to 89 people. Data collection used questionnaires. The validity test and reliability test of data collection were carried out, the results of instrument test stated that the instruments used in this study were valid and reliable. Multiple regression analysis was used to find out to what extent of influence among variables.The result of this research showed that: (1) both compensation and organizational culture had positive and significant effect on employee performance, (2) compensation had positive and significant effect on employee performance, (3) organizational culture had positive and significant effect to employees� performance.Compensation and organizational culture needed to be improved and maintained on the performance of employees so that the tasks and objectives of the agency could be achieved in accordance with expectations and achieve satisfactory results.�Keywords: Compensation, Organizational Culture, and Employees� Performance�ABSTRAKPada pengamatan sementara kinerja pegawai yang terjadi di BPR masih rendah dilihat, kurang berjalanya pelayanan. Seperti misalnya bagian administrasi kredit selain melakukan tugasnya sendiri juga merangkap bagian transfer, dan masih adanya pegawai yang datang terlambat serta, masih adanya pegawai yang dalam menyelesaikan pekerjaannya tidak tepat waktu, pegawai masih terlihat santai dalam mengerjakan pekerjaanya. Sehingga dapat disimpulkan bahwa kinerja pegawai pada PD. BPR masih rendah. Tujuan penelitian ini adalah untuk mengetahui dan menganalisis pengaruh kompensasi dan budaya organisasi terhadap kinerja pegawai pada PD. BPR Kuningan.Penelitian ini menggunakan pendekatan kuantitatif dan metode survey. Teknik sampling yang digunakan adalah sampling jenuh. Sampel dan populasi yaitu pegawai pada PD. BPR Kuningan yang berjumlah 89 orang. Pengumpulan data menggunakan kuesioner yang kemudian di uji validitas dan realibilitasnya, hasil uji intrumen menyatakan bahwa hasil intrumen yang digunakan dalam penelitian ini valid dan reliabel. Untuk mengetahui sejauh mana pengaruh antar variabel menggunakan analisis regresi berganda.Hasil penelitian menunjukan bahwa : (1) kompensasi dan budaya organisasi berpengaruh positif dan signifikan terhadap kinerja pegawai, (2) kompensasi berpengaruh positif dan signifikan terhadap kinerja pegawai, (3) budaya organisasi berpengaruh positif dan signifikan terhadap kinerja pegawai.Kompensasi dan budaya organisasi perlu ditingkatkan dan dipertahankan atas kinerja pegawainya agar tugas dan tujuan instansi tersebut dapat dicapai sesuai dengan harapan dan mencapai hasil yang memuaskan.�Kata kunci: Kompensasi, Budaya Organisasi, dan Kinerja Pegawai.


2020 ◽  
Vol 4 (1) ◽  
pp. 100
Author(s):  
Herlin Herlin ◽  
Ida Ayu Made Er Meytha Gayatri

Purpose of this study aims to examine the effect supply aspect tourism on travelling interest to Tikus Island in Bengkulu Province. Supply aspect tourism consisting of attraction, accessible, amenities and ancillary. Sampling method in this study is accidental sampling with 240 respondents. Data collection method in this study uses quantitative data which is carried out by distributing questionnaires. Multiple regression analysis applied to test the hypotheses using SPSS application. Findings showed that attraction and accessible have positive effect on travelling interest.  Meanwhile, amenities and ancillary do not affect travelling interest. The supply of aspect tourism in Tikus Island can contribute to the Regional Original Income (PAD) of Bengkulu Province, the local government of Bengkulu should be able to pay more attention based on this findings.


2019 ◽  
Vol 16 (2) ◽  
pp. 160
Author(s):  
Oyong Lisa

Performance is a reflection of the organization's ability to manage and allocate its resources. This study aims to analyze the influence of entrepreneurial behavior and organizational innovation simultaneously and partially on the performance of MSMEs organization in Lumajang Regency, as well as to analyze the dominant variable affecting organizational performance. The sample in this research is 40 SMEs with questionnaire as the data collection method. The analysis technique used in this research is multiple regression analysis. The result of the analysis shows that entrepreneurship behavior and organizational innovation influence simultaneously and partially influence organizational performance. Organizational innovation has a dominant influence on organizational performance. 


The Winners ◽  
2020 ◽  
Vol 21 (2) ◽  
Author(s):  
Ririn Fitaloka ◽  
Bima Sugarai ◽  
Andi Randirga Arung Perkasa ◽  
Nopriadi Saputra

The research aimed to determine whether leadership (leadership agility) and digital intelligence (digital quotient) have an influence on employee engagement. The data collection method was conducted by distributing questionnaires to employees, which obtained a sample of 150 people in pharmaceutical companies and Pinrumah.com. The analysis method was multiple regression analysis using IBM SPSS Statistics 20 software as data processing. The results show that both leadership agility and digital quotient have significant effects on employee engagement.


Jurnal Ecogen ◽  
2021 ◽  
Vol 4 (3) ◽  
pp. 389
Author(s):  
Mayang Efridiyanti ◽  
Efni Cerya

This study aims to analyze the effect of education, business capital, raw materials and work experience on the productivity of songket MSME in Lima Puluh Kota and Tanah Datar districts. This type of research is descriptive associative. The population in this study were songket MSME entrepreneurs. The sample used was 33 people using saturated samples. The type of data used is primary data. The data collection technique used a questionnaire. The collected data were analyzed using multiple regression analysis. The results of this study indicate that 1) education has a positive and significant effect on the productivity of songket MSME in Lima Puluh Kota and Tanah Datar districts, 2) business capital has a positive and significant effect on the productivity of songket MSME, 3) raw materials positive and significant effect on the productivity of songket MSME, 4) work experience has a positive and significant effect on the productivity of songket MSME.Keywords : produktivity, MSME, educational, bussines capital, raw materials, work experince


2021 ◽  
Vol 16 (2) ◽  
pp. 235-246
Author(s):  
Ahmad Mukoffi ◽  
As’adi As’adi

This research aims to analyze the influence of entrepreneurial characteristics, venture capital, and technological sophistication on the performance of MSMEs. The data collection method used in this study was a questionnaire. The number of respondents as the research sample was 302 MSME owners in Pasuruan Regency. The analysis technique used is multiple regression analysis. The findings of this study indicate that entrepreneurial characteristics have a significant positive effect on the performance of MSMEs, as well as venture capital which has a significant positive effect on performance. Meanwhile, technological sophistication shows that it does not have a positive effect on the performance of MSMEs  


2021 ◽  
Vol 1 (2) ◽  
pp. 145-152
Author(s):  
Juni Eliana Prasetya N ◽  
Moh. Faizal ◽  
Choirunnisak Choirunnisak

In this study, there are results that contradict the theory which states that the higher the level of training and motivation, the employee's performance should increase.  In this study, training had no effect and motivation had no positive effect. This study aims to determine the effect of training and work motivation on employee performance in Kopiloka 3.0.  The population in this study were all employees at Kopiloka 3.0, which amounted to 15 people with a sample of 15 people using saturated sampling.  The data analysis technique in this study used SPSS 24 software, which consisted of data quality test, classical assumption test, multiple regression analysis, and hypothesis testing. By using multiple regression analysis, the results of the study show that training has no effect on employee performance.  Motivation has a significant effect on employee performance.  Simultaneously (together) the independent variables of training and motivation have an effect on employee performance.


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