This study aims to examine the effect of Taxpayer Perception and Trust in the Government on Taxpayer Compliance in the Voluntary Disclosure Program.The population in this study were all taxpayers registered at KPP Senapelan Pekanbaru. The sample used in this study were taxpayers who assisted in reporting the Annual Tax Return (SPT) in March 2022 at the Tax Center of the Persada Bunda School of Economics (STIE) which is the work area of KPP Senapelan Pekanbaru, with a total of 95 respondents. The sampling technique used was non-probability sampling with an incidental sampling approach. This study uses primary data obtained through the distribution of questionnaires to individual taxpayers. The results this research state that Taxpayer Perception variable affect Taxpayer Compliance, variable Trust in Government affect Taxpayer Compliance, as well as Taxpayer Perception variable and Trust in the Government simultaneously affect Taxpayer Compliance with the Voluntary Disclosure Program. The independent variables, the perception of taxpayers and trust in the government are able to explain the dependent variable, namely taxpayer compliance by 31.3%, while the remaining 68.7% is explained by other variables not included in this research model.
This study was conducted to determine the effect of liquidity and solvency on profitability in plantation sub-sector companies listed on the Indonesia Stock Exchange for the period 2017 to 2020 because it often happens that companies are unable to balance their liquidity and solvency positions because the target company is pursuing profits without compensating management in terms of the ability to pay the debt.This study uses multiple regression analysis with a significance of 0.05. Liquidity variable is measured using current ratio, solvency is measured by debt ratio, while profitability is measured by return on assets. The sampling method used is purposive sampling method. The results partially show that liquidity has a significant effect on profitability, while solvency also has a significant effect on profitability and has a significant effect on profitability. Simultaneously liquidity and solvency have a significant effect on profitability.
This study aims to determine the motivation of women in entrepreneurship, especially in the culinary field in Pekanbaru, by using the variables of capital, independence, and education to analyze their influence on entrepreneurial motivation. The population in this study are all women who carry out home-based businesses engaged in home-based culinary businesses in Pekanbaru City whose numbers are not known with certainty, for an unknown population the number of samples in this study using the Wibisono formula and obtained a total sample of 97 people. Data was collected using the questionnaire method, namely by providing a list of statements directly to the respondents. The data analysis technique used is multiple linear regression analysis which is operated through the SPSS 20 for Windows program. The results of the study indicate that either simultaneously or partially, the variables of capital, independence, and education have a significant effect on the motivation of women who are culinary entrepreneurs in Pekanbaru.
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