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This study aims to examines and analyze the effect of firm size, leverage, profitability, capital intensity ratio, and independent commisioner on the effective tax rate. The population of this study were 42 mining companies listed on the Indonesia Stock Exchange in the 2017-2020 period, after using purposive sampling, 92 data observed were sampled. The data analysis method used is descriptive statistics, clasical assumptions, and multiple linear regression analysis processed with SPSS program. The results of this study are company size, leverage, profitability, and independent commisioner have a negative insignificant effect on Effective Tax Rate; and the Capital Intensity Ratio has a positive insignificant effect on the Effective Tax Rate.

Law Number 6 of 2014 states that Village Funds are funds sourced from the state revenue and expenditure budget that are intended for villages and are used to finance the implementation of government activities, implementation, development, community development and also community empowerment. Fund management accountability is a form of village government accountability to the community. The purpose of this study was to examine and analyze the effect of apparatus competence, internal control system, organizational commitment and community participation on village fund management accountability in Sukolilo District, Pati Regency. This study uses primary data by giving questionnaires to respondents. The population of this study is village officials and community representatives who are involved in the allocation of village funds in Sukolio District, Pati Regency, which consists of 16 villages with a total of 80 respondents. The sampling technique in this study is saturated sampling or census sampling with the data analysis tool used is multiple linear regression analysis using the SPSS 23 program.  The results showed that the competence of the apparatus, internal control system, organizational commitment and community participation affected the accountability of village fund management.

Banking is one of the business entities that collects funds from the people in the form of savings and distributes them back to the people in the form of credit or in the form of savings in order to raise the standard of living of the people. The population of this study are banking companies registered with the Financial Services Authority (OJK) in the 2016-2020 period. The sampling technique in this study uses the panel data regression method, with a total of 50 banking companies that issue financial statements according to predetermined criteria. The results of this study indicate that the Loan to Deposit Ratio (LDR) variable simultaneously has a significant effect on bank lending. Meanwhile, Third Party Funds (DPK), Capital Adequacy Ratio (CAR), Return On Assets (ROA), Net Performing Loans (NPL), and Operating Expenses on Operating Income (BOPO) have no significant effect on bank lending.

Forensic audits and investigative audits are used to uncover, detect and prevent fraud. In preventing fraud, the auditor is required to have competence, professionalism and spiritual intelligence to maximize fraud prevention. The population in this study were all auditors who worked at BPKP Representatives of Central Java. The sampling technique used convenience sampling and obtained a sample of 40 respondents. The method of collecting data is through a survey method using a questionnaire. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that forensic audits, investigative audits, and auditor competence have no significant effect on fraud prevention. while professionalism and spiritual intelligence have a significant positive effect on fraud prevention

This study aims to analyze the effect of tax sanctions, tax knowledge, and taxpayer awareness on taxpayer compliance. The population of this research is land and building taxpayers in Boja District, Kendal Regency with a sample of 100 taxpayers. The calculation of the sampling was calculated by random sampling using the formula Slovin and got the results as 100 respondents. Primary data using a questionnaire distributed to taxpayers This study has theoretical and implications practical. This study uses Multiple Linear Regression Analysis The results showed: 1). Tax sanctions have no significant negative effect on taxpayer compliance. 2). Tax knowledge has a positive and significant effect on taxpayer compliance. 3). Taxpayer awareness has a positive and significant effect on taxpayer compliance.

Taxes are very important because taxes make a large contribution to state revenue.This study aims to analyze the effect of tax knowledge, taxpayer awareness, tax sanctions, tax service services on taxpayer compliance. The population used in this study is the Taxpayer of Micro, Small and Medium Enterprises in Demak Regency. Sampling in this study was carried out by purposive sampling or samples were selected based on certain criteria. The sample that will be taken in this study is as many as 110 taxpayers in Demak Regency. Descriptive statistical tests and multiple regression tests with SPSS 22 were used to analyze the data. This study shows that the independent variable knowledge of taxation and service tax authorities have a significant positive effect on taxpayer compliance, taxpayer awareness and tax sanctions have no effect on taxpayer compliance.

This study aims to examine the effect of the e-system of taxation, tax incentives, taxvsanctions, and service quality on individual taxpayer compliance in paying taxes. This research was conducted on individual self-employed taxpayers registered at KPP Pratama Jepara. This research is a quantitative research using primary data sources with distribution via google form link. The population in this study were all takxpayers who are independent workers who are registered at KPP Pratama Jepara. The data analysis technique used multiple linear regression analysis wich was processed in the SPSS version 24 program. The result showed that the e-system of taxation, tax incentives, tax sanctions, and service quality had a significant positive effect on taxpayer compliance.

The research objective was to determine the effect of the quality of fertilizer, technology and capital on the productivity of the people in Tunas Harapan Village, Gunung Meriah District, Aceh Singkil Regency. The population in this study was the community in Tunas Harapan Village, Gunung Meriah District, Aceh Singkil Regency, totaling 198 people, then the determination technique was purposive random sampling. The data collection technique used a questionnaire with a Likert measurement scale. The results of multiple regression analysis are Y = 7.772 + 0.257X1 + 0.1932 + 0.348X3 + e which shows the quality of fertilizer, technology and capital have a positive and significant effect on the productivity of the people. While the results of the test (t) or partial test show that the quality of fertilizer has a positive and significant effect on community productivity where it can be seen that the value of t count = 2.359 > t table 2.034, the technology variable has a positive and significant effect on community productivity where it can be seen that the value of t count = 2.137 > t table 2.034, and capital also has a positive and significant effect on the productivity of the people where it can be seen that the value of t count = 2.533 > t table 2.034. Then the coefficient of determination (R2) is 0.823 (82.3%). So that it can be said that 82.3% of the variation in the dependent variable, namely the quality of fertilizer, technology and capital in the model has contributed to the productivity of the community in Tunas Harapan Village, Gunung Meriah District, Aceh Singkil Regency, while the remaining 17.7% is influenced by other variables outside the model  

This study aims to determine the effect of transactional leadership and employee career development at the Ditreskrimsus Polda Central Java. The population used in this study were all employees who worked as many as 70 respondents, with proportional stratified random sampling. The source of the data used is primary data, with the data collection method using a questionnaire. The data analysis technique used is multiple linear regression analysis. The results of linear analysis state that transactional leadership and career development have a positive effect on employee performance. The value of the coefficient of determination and career development can explain the variation in employee performance variables of 58.3%. The results of the hypothesis using statistical tests are obtained that transactional leadership has a positive and significant effect on employee performance and career development which is positive and significant on employee performance.

This study aims to determine the effect of employee perceptions of the culture of honesty, whistleblowing system and internal control system on fraud prevention. This study is a quantitative study using primary data obtained from questionnaires and measured using a Likert scale. The population in this study were all employees of PT BPR BKK Pekalongan Regency (Perseroda). The sampling technique used purposive sampling with sample criteria, in order to obtain a sample of 104 people. The data analysis technique used multiple linear regression analysis using the SPSS version 25 program. The results showed that the culture of honesty and the internal control system had a positive and significant effect on fraud prevention. Meanwhile, the whistleblowing system has no effect on fraud prevention.

Taxes are very important because taxes make a large contribution to state revenue. This study aims to analyze the effect of profitability, leverage, independent commissioners, firm size and capital intensity of tax avoidance. The sample of this research is manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2020 so that in this study 395 data were used. Descriptive statistical test and multiple regression test with SPSS 25 were used to analyze the data. This study shows that the independent profitability variable has a significant positive effect on tax avoidance. On the other hand, leverage, independent commissioners, firm size and capital intensity have no effect on tax avoidance.

Motor vehicle tax is a type of provincial tax in local taxes. In increasing regional income, motor vehicle taxpayer compliance plays an important role. The value of arrears in the Kendal Samsat shows that there is still a lack of compliance in paying taxes.This study aims to examine the effect of tax knowledge, tax socialization, awareness of taxpayers and mobile samsat on motor vehicle taxpayer compliance in Kendal Regency. The population and sample were carried out on taxpayers registered at SAMSAT Kendal and obtained 100 respondents using the formula solvin. Data collection uses a questionnaire with incidental sampling technique. Data analysis used multiple linear regression. The results showed that knowledge of taxation, socialization of taxation, awareness of taxpayers and mobile Samsat had a positive and significant effect on compliance with motorized vehicle taxpayers in Kendal Regency.

This research was aimed to investigate the effect of profitability, capital structure, firm size, and dividend policy on firm value. Measurement of firm value in this research used price to book value (PBV). This research used manufacturing companies of food and beverages industry listed on Indonesian Stock Exchange for periode 2016-2020. The sample selection method used purposive sampling technique and obtained 44 samples. The data analysis used multiple linear regression test with SPSS 25 were used to analyze data. The result of analysis showed that capital structure, firm size and dividend policy has no effect on firm value. On the other side, profitability has significant positive effect on firm value.

This study aims to find empirical evidence about the effect of accounting knowledge, owner's perception, entrepreneurship orientation, market orientation, performance of micro, small and medium enterprises. This research is a quantitative research using primary data obtained from questionnaires that have been distributed and measured using a likert scale. The population in this study were all owners of micro, small and medium enterprises in North Semarang sub-district with a total of 1683 businesses. The sampling method used in this research is probability sampling. Based on probability sampling method, obtained 95 respondents. Test results from the instrument in this study is valid and reliable. Data analysis techniques used is multiple linear regression analysis using SPSS version 21. The results in this study indicate that accounting knowledge and owner's perception affect the performance of micro, small and medium enterprises, while entrepreneurship orientation and market orientation have no effect on the performance of micro, small and medium enterprises.

This study aims to determine how much influence training and work motivation partially or simultaneously on the performance of employees of PT Berlian Jasa Terminal Indonesia. The method that will be used is explanatory research and hypothesis testing. With the survey technique, the questionnaire was distributed with a Likert scale. The determination technique uses saturated sampling with 100 respondents mainly employees who work in the operational division. The data analysis techniques used were descriptive analysis and inferential statistical analysis, namely: 1. Validity and Reliability Test, 2. Multiple Regression Analysis, 3. Coefficient of Determination Analysis (R2), 4. Hypothesis Testing with Partial Test (t test) and Simultaneous Test ( F test) The results of the test and analysis are as follows:1.  There is a positive and significant effect between training on employee performance, with an R Square of 0.489 or 48.9%. Hypothesis test p value 0.000 <0.05,2. There is a positive and significant effect between motivation on employee performance, with an R Square of 0.470 or 47.0%. Hypothesis test p value 0.000 <0.05.and 3. There is a positive and significant effect between training and motivation simultaneously on employee performance, with an R Square of 0.591 or 59,1%. Hypothesis test p value 0.000 <0.05.  

This study aims to determine and analyze the effect of competence and work motivation on employee performance. In this study, the population used was 1,000 employees of the production division of PT. Samkyung Jaya Garment Ungaran which consists of 554 female workers and 446 male workers. The number of samples used were 91 respondents with probability sampling technique. Methods of data collection using questionnaires and literature study. The research analysis used multiple linear regression analysis. The results showed that competence had a positive and significant effect on employee performance. This result shows that if competence is improved, it will be followed by an increase in employee performance. Work motivation has a positive and significant impact on employee performance. This result shows that if work motivation is increased, it will be followed by an increase in employee performance.

The purpose of this study is to ascertain whether the population growth rate and unemployment rate have an impact on the poverty rate in West Java. Population growth and the unemployment rate are the independent variables, followed by the poverty rate as the dependent variable. The time series data used in this study include the years 2019 through 21. Multiple regression using SPSS 25.0 is the analytical approach employed. Where the regression equation, Y = 41,491 + 9,385 X1 + 14,239 X2, is discovered. This demonstrates that the poverty rate in the province of West Java has a unidirectional relationship with both the unemployment rate and population growth. The T test results showed that there was no relationship between West Java's poverty level and the unemployment rate. Additionally, the West Javan poverty rate is unaffected by the population growth variable. The F test indicates that the independent factors collectively have an impact on the dependent variable. The poverty rate is affected by the unemployment rate and population growth to the tune of 7.7%, with other factors affecting the remaining 92.3%.

Based on the fundamental aspects of people's living standards, the measure of progress in human development is called the Human Development Index. As the basis for the development structure of a region, the Human Development Index (HDI) is the most significant benchmark or parameter. The purpose of this study is undoubtedly to ascertain whether poverty in DKI Jakarta Province is influenced by the Human Development Index (IPM) variable. To achieve the research objectives, tests were conducted using simple regression analysis and quantitative techniques. The test results show that poverty in DKI Jakarta Province is significantly affected by the Human Development Index (HDI) because the significance value is less than 0.05. Because the value of determination, or R2, is close to 1, and some of the other influence values are influenced by other variables that have not been analyzed or researched, the value of the results of the Variable Human Development Index (HDI) test has a strong positive influence on poverty in DKI Jakarta Province.  

Before deciding to rent, some prospective clients must first seek information about the Vina House building through colleagues or family or anyone who has rented the building, how the packages are in it, how the facilities are obtained. The results of previous research conducted by Kurniawan (2015) are that facilities and location have a positive and significant effect on purchasing decisions, while Memah et al., (2015) give the results that facilities have a positive but not significant effect on consumer purchasing decisions. Furthermore, Latief (2018) provides research results that the location variable has no significant effect on consumer buying interest. Referring to the phenomena and gaps in research results, this study aims to determine the moderating effect of WOM on facilities and locations on the rental decision-making process. Based on the research objectives to be achieved, the type of research used by the researcher is explanatory research. The results of further calculations show that the regression coefficient value of the word of mouth variable as a moderator has a regression value of -0.015 which is negative with a calculated significance value of 0.085 > 0.1. The value of the regression coefficient of the word of mouth variable as a moderator has a regression value of -0.050 which is negative with a calculated significance value of 0.007 <0.1.

This study aims to analyze the effect of work ability and work attitude on employee performance at the Department of Population and Civil Registration of Bima Regency. The sampling technique used is the sampling technique used in the study using Non Probability Sampling with the number of samples used, namely 38 ASN employees. The methods used in this study are validity, reliability, classical assumptions, multiple linear regression, t-test and f-test. The partial test results reveal that the work attitude variable has a positive and significant effect on work performance. simultaneously (simultaneously) have a significant effect on work performance at the Department of Population and Civil Registration of Bima Regency.