scholarly journals Apa yang mempengaruhi tindakan penggelapan pajak?: Studi pada Organisasi Perangkat Daerah Kabupaten Bantul

2020 ◽  
Vol 2 (2) ◽  
pp. 95-105
Author(s):  
Tegar Gigih Pratama ◽  
Lulu Amalia Nusron
Keyword(s):  
Tax Evasion ◽  
Sampling Method ◽  
Sampling Technique ◽  
Regression Method ◽  
Assessment System ◽  
Linear Regression Method ◽  
Tax Rates ◽  
Self Assessment ◽  
Multiple Linear Regression Method ◽  
Analysis Technique

This study aims to determine the effect of understanding of taxation, self assessment system, tax rates, and justice on tax evasion in OPD Bantul Regency. The population of this research is the employees in OPD Bantul Regency who have NPWP. Samples taken were 108 respondents. The sampling technique uses purposive sampling method. The data analysis technique used is the multiple linear regression method and testing using SPSS 23. The results of this study indicate that understanding taxation and justice affects tax evasion. Meanwhile, the self assessment system and tax rates have no effect on tax evasion.  

scholarly journals PENGARUH KUALITAS PELAYANAN SDM BANK SYARIAH TERHADAP KEPUASAN NASABAH: STUDI PADA BPRS BERKAH RAMADHAN

ETIKONOMI ◽  
2013 ◽  
Vol 12 (1) ◽  
Author(s):  
Hermanto Hermanto
Keyword(s):  
Customer Satisfaction ◽  
Human Resources ◽  
Sampling Method ◽  
Sampling Technique ◽  
Regression Method ◽  
Linear Regression Method ◽  
Islamic Banks ◽  
Multiple Linear Regression Method ◽  
Analysis Technique

The purpose of this study was to observe the effect of the quality of human resource services of Islamic banks on customer satisfaction. The analysis technique used in this study is the multiple linear regression method. Data collection in this study combines the questionnaires and interviews. The sampling technique used in this study is accidental sampling method. The results show that there is a quality of the human resources of Islamic banks have an influence on the level of customer satisfaction either partially or simultaneously. While partially, only guarantees only variable that has a significant effect. This shows that it is necessary to improve the quality of service in the SRB Blessings of Ramadan in improving customer satisfactionDOI: 10.15408/etk.v12i1.1907

scholarly journals PENGARUH DISKRIMINASI DAN PEMERIKSAAN PAJAK TERHADAP PERSEPSI WAJIB PAJAK ORANG PRIBADI MENGENAI PENGGELAPAN PAJAK DI KOTA BITUNG (Studi Kasus Pada WPOP yang ditemui di KPP Pratama Bitung)

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Prielly Natasya Kartini Widjaja ◽  
Linda Lambey ◽  
Stanley Kho Walandouw
Keyword(s):  
Tax Evasion ◽  
Sampling Method ◽  
Regression Method ◽  
Linear Regression Method ◽  
Multiple Linear Regression Method ◽  
Tax Laws ◽  
Tax Audit ◽  
Convenience Sampling ◽  
Spss Software ◽  
Tax Payers

Tax is the highest revenue of the country that. Therefore, government continues to increase the source of revenue derived from taxes. However, in reality there are many taxpayers who do not obey tax laws by evading their taxes. Tax Evasion is a taxpayer's act who always tries to minimize the tax payable by violating the provisions of tax laws. The purpose of this research is to find out the effect of tax discrimination and tax audit of tax evasion. Data were collected by questionnaires. Questionnaires were filled up by 100 tax payers in KPP Pratama Bitung. Technique sampling is non probability sampling with convenience sampling or accidental sampling method. This research used multiple linear regression method and SPSS software version 21.0 was utilized. The result shows tax discrimination has no effect on tax evasion and tax audit influence on tax evasion.Keywords: discrimination, tax audit, tax evasion.

scholarly journals ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERSEPSI WAJIB PAJAK ATAS PENGGELAPAN PAJAK

2019 ◽  
Vol 8 (1) ◽  
Author(s):  
Gracia Emanuella Valentina, Amelia Sandra
Keyword(s):  
Tax Evasion ◽  
Small And Medium Enterprises ◽  
Hypothesis Test ◽  
Multiple Linear Regression Model ◽  
Sampling Technique ◽  
Assessment System ◽  
Self Assessment ◽  
Analysis Technique ◽  
The Government ◽  
Medium Enterprises

Tax is one of the main sources of income and expenditure for the nation of Indonesia. Therefore, every year the Government of Indonesia always tries to increase the amount of tax revenue. However, what happens is there are still some Taxpayers who seek to reduce the amount of tax payable by tax evasion. Tax evasion is an attempt to lighten the tax burden by violating existing laws. Meanwhile, this study aims to determine whether the factors such as equity, Self Assessment System, and service of the tax authorities affect the taxpayer's perception of tax evasion. The data obtained came from a questionnaire filled by 100 Individual Taxpayers Entrepreneurs in the field of Micro, Small and Medium Enterprises in the area of Kelapa Gading. The sampling technique used is Purposive Sampling, while the data analysis technique consists of descriptive statistics, data quality test, classical assumption test, hypothesis test, and multiple linear regression model analysis. The result of this research indicate that equity and service of the tax authorities influence to taxpayer perception on tax evasion, while Self Assessment System has no effect to taxpayer perception on tax evasionKeywords: Equity, Self Assessment System, Service of The Tax Authorities, and Tax Evasion

ANALISIS PENGARUH AGENCY COST TERHADAP DIVIDEND PAYOUT RATIO (Pada Perusahaan Manufaktur di Bursa Efek Indonesia Tahun 2010-2011)

2013 ◽  
Author(s):  
Raudhatul Hidayah
Keyword(s):  
Firm Size ◽  
Sampling Method ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Agency Cost ◽  
Regression Method ◽  
Linear Regression Method ◽  
Dividend Payout ◽  
Multiple Linear Regression Method

The main purpose of the research was to know partially the influence of institutional ownership, collateralizable assets, debt to total assets and firm size on dividend payout ratio in firms that listed at Indonesia Stock Exchange of 2010–2011 period. The other purpose is to know simultaneously the influence of institutional ownership, collateralizable assets, debt to total assets and firm size on dividend payout ratio in firms that listed at Indonesia Stock Exchange of 2010–2011 period. The population of this research was all the firms that listed at Indonesia Stock Exchange of 2010-2011 period namely, 136 in number. The sample, 27 firms, was taken by the use of purposive sampling method. The technique of data collection used was documentation.  The data analysis made use of multiple linear regression method. The results showed that partially institutional ownership had a positive and significant effect to dividend policy. Collateralizable assets, debt to total assets and firm size partially was not significant to dividend policy. Simultaneously institutional ownership, collateralizable assets, debt to total assets and firm size had a positive and significant effect to dividend payout ratio.

ANALISIS PENGARUH AGENCY COST TERHADAP DIVIDEND PAYOUT RATIO (Pada Perusahaan Manufaktur di Bursa Efek Indonesia Tabun 2010-2011)

2013 ◽  
Author(s):  
Raudhatul Hidayah
Keyword(s):  
Firm Size ◽  
Sampling Method ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Agency Cost ◽  
Regression Method ◽  
Linear Regression Method ◽  
Dividend Payout ◽  
Multiple Linear Regression Method

The main purpose of the research was to know partially the influence of institutional ownership, collateralizable assets, debt to total assets and firm size on dividend payout ratio in firms that listed at Indonesia Stock Exchange of 2010-2011 period. The other purpose is to know simultaneously the influence of institutional ownership, collateralizable assets, debt to total assets and firm size on dividend payout ratio in firms that listed at Indonesia Stock Exchange of 2010-2011 period. The population of this research was all the firms that listed at Indonesia Stock Exchange of 2010-2011 period namely, 136 in number. The sample, 27 firms, was taken by the use of purposive sampling method. The technique of data collection used was documentation. The data analysis made use of multiple linear regression method. The results showed that partially institutional ownership had a positive and significant effect to dividend policy. Collateralizable assets, debt to total assets and firm size partially was not significant to dividend policy. Simultaneously institutional ownership, collateralizable assets, debt to total assets and firm size had a positive and significant effect to dividend payout ratio.

scholarly journals THE EFFECT OF LEADERSHIP, JOB SATISFACTION AND ORGANIZATIONAL COMMITMENT ON EMPLOYEE PERFORMANCE AT RUMAH SAKIT UMUM DAERAH BESUKI SITUBONDO, INDONESIA

2018 ◽  
Vol 6 (6) ◽  
pp. 322-334
Author(s):  
Amrozi ◽  
Zarah Puspitaningtyas ◽  
Djoko Poernomo
Keyword(s):  
Job Satisfaction ◽  
Organizational Commitment ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Random Sampling ◽  
Employee Performance ◽  
Sampling Technique ◽  
Regression Method ◽  
Linear Regression Method ◽  
Multiple Linear Regression Method

This study is to examine the influence of leadership, job satisfaction and organizational commitment on employee performance. Population in this research was the entire employees of Rumah Sakit Umum Daerah (RSUD) Besuki, Situbondo, Indonesia which was about 295 peoples. Then, the researcher applied probability random sampling technique to select 170 respondents as the sampling. The researcher analyzed the data by applying multiple linear regression method. The result shows that leadership and job satisfaction contribute positive and significant effect on employee performance, while organizational commitment has no effect on employee performance.

scholarly journals PENGARUH PENGUNGKAPAN ISLAMIC SOCIAL REPORTING, PROFITABILITAS, DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN

2020 ◽  
Vol 3 (1) ◽  
pp. 69-84
Author(s):  
Ahadiah Agustina
Keyword(s):  
Firm Value ◽  
Sampling Method ◽  
Financial Institution ◽  
Regression Method ◽  
Social Reporting ◽  
Linear Regression Method ◽  
Return On Assets ◽  
Current Ratio ◽  
Multiple Linear Regression Method

Islamic social reporting is a social reporting that involves not only a holistic expectation of society regarding the role of the companies in the community but also a spiritual perspective. This study examines the influences of Islamic social reporting, profitability (which representated by return on assets), and liquidity (which representated by current ratio) to firm value. To measure the extent of Islamic social reporting, the researcher used a checklist that had been specified by AAOIFI (Accounting and Auditing Organization For Islamic Financial Institution) and developed by previous researchers. This study used purposive sampling method from companies listed in Jakarta Islamic Index (JII) during 2016-2019. There are 16 companies which fulfill the criteria as the research samples. The samples data in this study analyzed using multiple linear regression method. The result indicated that Islamic social reporting, profitability (which representated by return on assets), and liquidity (which representated by current ratio) have positif and siginificant effect simultaneously to firm value. While partially, Islamic social reporting has positive but not significant effect to firm value, profitability (which representated by return on assets) has positive and significant effect to firm value, and liquidity (which representated by current ratio) has positive and significant effect to firm value, these are because the good level of corporate profitability and liquidity reflect good financial performance, so that investor perceptions will increase and ultimately will also increase the firm value.

The Influence of Competence with the Elements of Knowledge, Understanding, Ability/Skills, Values, Attitudes and Interest on Employee Performance at the Tanjung Perak Port Authority Office in Surabaya

2021 ◽  
Vol 9 (3) ◽  
pp. 225-234
Author(s):  
Beni Agus Setiono ◽  
Tri Andjarwati ◽  
Kunto Eko Susilo ◽  
Endah Budiarti ◽  
Pramita Studiviany Soemadijo
Keyword(s):  
Linear Regression ◽  
Sampling Method ◽  
Employee Performance ◽  
Sampling Technique ◽  
Regression Method ◽  
Linear Regression Method ◽  
Simple Linear Regression ◽  
Literature Study ◽  
Port Authority ◽  
The Relationship

The purpose of this study was to test and analyze the influence of competence with elements of knowledge, understanding, abilities/skills, values, attitudes and interests on employee performance at the Tanjung Perak Port Authority Office, Surabaya. This type of research is an associative study that explains the relationship and influence between competency variables on employee performance. The population in this study amounted to 90 people. The sampling technique used the saturated sampling method. Methods of data collection by interview, literature study, observation and questionnaires. The data were analyzed by using the Simple Linear Regression method. This study concluded that competence with indicators of knowledge, understanding, abilities/skills, values, attitudes and interests has a significant effect on improving employee performance at the Tanjung Perak Main Port Authority Office.

ANALISIS KUALITAS PELAYANAN, KEPERCAYAAN DAN KETEPATAN WAKTU TERHADAP KEPUASAN PELANGGAN PT. PILAR PRIMA NUSANTARA (J&T EXPRESS) DELANGGU

2021 ◽  
Vol 5 (1) ◽  
Author(s):  
William Arbiansyah Pasaribu ◽  
Bambang Mursito ◽  
Djumali Djumali
Keyword(s):  
Linear Regression ◽  
Customer Satisfaction ◽  
Service Quality ◽  
Brand Image ◽  
Sampling Technique ◽  
Regression Method ◽  
Linear Regression Method ◽  
Purchase Decisions ◽  
Business People ◽  
Multiple Linear Regression Method

Business people experience very tough competition. Every shipping business actor is required to be sensitive to any changes that occur and prioritize customer satisfaction as the main goal. This study aims to identify and explain customer satisfaction in terms of service quality, trustworthiness, and timeliness of delivery of J&T Express Delanggu customers. The research sampling technique used accidental sampling of 100 consumers with multiple linear regression method. The results of this study are service quality, trustworthiness, and punctuality have a significant effect on customer satisfaction J&T Express Delanggu. Partially each variable, namely service quality, trustworthiness, and timeliness have a significant effect on customer satisfaction at J&T Express Delanggu. Customer satisfaction variables can be explained by the variable product quality, brand image and service by 31.7% and others are influenced by other variables. Keywords: purchase decisions, service quality, trustworthiness, and timeliness

scholarly journals Pengaruh Karakteristik Perusahaan, Kinerja Keuangan, Dan Corporate Governance Terhadap Sustainability Rreporting

2021 ◽  
Vol 1 ◽  
pp. 281-295
Author(s):  
Bakti Maulana Ikhsan ◽  
Rita Wijayanti
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sustainability Reporting ◽  
Regression Method ◽  
Linear Regression Method ◽  
Performance Variables ◽  
Multiple Linear Regression Method

This study aims to analyze and examine the effect of fim’s characteristics, financial performance, and corporate governance on sustainability reporting. The research method uses a quantitative approach. The population in this study are State-Owned Enterprises (BUMN) listed on the Indonesia Stock Exchange (IDX) for the 2014-2019 period. This study uses purposive sampling method and obtained 13 state-owned companies with 78 research samples for six years of observation. The data were tested using multiple linear regression method. The results of this study indicate that the variables of firm’s characteristics proxied by leverage, and corporate governance as proxied by independent commissioners and directors have a significant effect on sustainability reporting. While the variables of firm’s characteristics which are proxied by firm size and liquidity, financial performance variables which are proxied by profitability, and corporate governance variables which are proxied by institutional share ownership, and the audit committee have no significant effect on sustainability reporting. The results of this study can be used for decision making of various parties.

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