The purpose of this study was to determine the effect of knowledge and understanding of taxation regulations, tax avoidance and taxation sanctions simultaneously and partially on taxpayer compliance. To find out the difference in knowledge and understanding of taxation regulations, tax avoidance, taxation and compliance sanctions on private taxpayers of private employees with ASN's personal taxpayers. In this study using the population of all individual taxpayers registered in the Tegal City KPP with a sample of 100 respondents. The sampling technique using simple random sampling. Methods of data collection by distributing questionnaires. The data is processed using SPSS program version 23. The results of this study conclude that the first hypothesis is that there is the influence of knowledge and understanding of tax regulations, tax avoidance and taxation sanctions simultaneously on taxpayer compliance with a significant value of 0,000. The second hypothesis is that there is an influence of knowledge and understanding of taxation regulation partially to taxpayer compliance with the significant value equal to 0,011. The third hypothesis is that there is no partial tax avoidance effect on taxpayer compliance with a significant value of 0.069. The fourth hypothesis is that there is a partial effect of taxation sanctions on taxpayer compliance with a significant value of 0.030. The fifth hypothesis is that there are differences in knowledge and understanding of taxation regulations, tax evasion, tax sanctions and compliance with private taxpayers private employees with taxpayers personal ASN. While for both groups of taxpayers both private and ASN employees do not differ or there is no difference in preferences on tax sanctions.
This study aims to examine the influence of religiusity, understanding taxation, socioeconomic status and love of money on the perception of tax evasion simultaneously and partially. Population in this study are accounting studens of economic faculty at the university of pancasakti tegal force of 2014 and 2015, with a sample of 81 students. Sampling technique used in this research in purposive sampling technique. The results of the analysis using computerized calculations with SPSS program version 22 which shows that religiosity, understanding taxation, socioeconomic status and love of money affect simultaneously to perceptions of tax evasion. Religusitas and socioeconomic status does not partially affect the perception of tax evasion. instead this study shows the understanding of taxation and love of money partially influence the perception of tax evasion.
Pengertian UMKM dan Perannya, https://www.akseleran.co.id/blog/umkm-adalah/ (diakses pada tanggal 13 Maret 2021, pukul 19.00)Peraturan tentang undang-undang UMKM, https://www.ojk.go.id/sustainable-finance/id/peraturan/undang-undang/Pages/Undang-Undang-Republik-Indonesia-Nomor-20-Tahun-2008-Tentang-Usaha-Mikro,-Kecil,-dan-Menengah.aspx (diakses pada tanggal 14 Maret, pukul 19.00)Pernyataan covid-19 masuk ke Indonesia, https://id.wikipedia.org/wiki/Pandemi_COVID-19_di_Indonesia (diakses pada tanggal 12 Maret 2021, pukul 17.00)Sejarah UMKM di Indonesia, https://umkm.momsharing.id/sejarah-umkm-di-indonesia (diakses pada tanggal 13 Maret 2021, pukul 19.45).
Effect of Store atmosfer, Price persepsion and Service Quality on Decisions on Purchasing Cafe Wapress JK in Pemalang. Essay. Faculty of Economics and Business Pancasakti Tegal University.2019. Research Objectives: 1) to find out and analyze the influence of store atmosfer on the decision to buy Cafe Wapress JK Pemalang, 2) to find out the effect of price persepsion on the decision to purchase Cafe Wapress JK Pemalang, 3) to find out the effect of service quality on the decision to purchase Cafe Wapress JK Pemalang, 4) to find out store atmosfer, price persepsion and service qauality simultaneously on the decision to cafe Wapress JK Pemalang. Method of research is survey equal quantitave the population in this study ware consumer who purchased Cafe Wapress JK Pemalang. The sampling technique used was purposive sampling. The data analysis techenique used is Spearman rank correlation, speraman rank correlation significance test, multiple correlation analysis, test of significance of multiple correlation and coefficent of determination analysis. Research results: 1) there is a strong, positive and significant influence of store atmosfer has a significant effect on the decision to purchase in Cafe Wapress JK Pemalang. Barrier can be proven by obtaining value rxy is 0,747, significant value and Zcount value of 6,666 > 1,96, 2) there is a strong, positive and significant influence price persepsion has a significant effect on the decision to purchase in Cafe Wapress JK Pemalang. Barrier can be proven by obtaining value of rxy is 0,702, significant value and Zcount value of 7,731 > 1,96, 3) there is a strong, positive and significant influence service quality has a significant effect on the decision to purchase in cafe Wapress JK Pemalang.
Penelitian ini dilakukan dengan tujuan untuk menguji pengaruh ROA dan CAR secara simultan dan parsial terhadap harga saham. Sampel yang digunakan adalah laporan keuangan PT. Bank Central Asia Syariah Tbk. Metode penelitian ini menggunakan metode kuantitatif Pengolahan data menggunakan aplikasi SPSS versi 26. Teknik analisis yang digunakan adalah uji analisis deskriptif, uji normalitas, uji multikolinieritas, analisis regresi linier berganda, uji hipotesis, uji simultan, uji koefisien korelasi, uji koefisien determinasi, uji autokorelasi dan uji heteroskedastisitas. Hasil penelitian secara parsial (Uji t) menunjukkan bahwa variabel ROA, berpengaruh positif terhadap Harga Saham, Sedangkan CAR berpengaruh negatif terhadap Harga Saham. Sedangkan secara simultan (Uji F) menunjukkan bahwa variabel ROA dan CAR tidak berpengaruh terhadap harga saham
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