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PENGARUH KEADILAN PAJAK, KUALITAS PELAYANAN PAJAK, KEMUNGKINAN TERDETEKSINYA KECURANGAN, SANKSI PERPAJAKAN, DAN TARIF PAJAK TERHADAP PERSEPSI WAJIB PAJAK MENGENAI PENGGELAPAN PAJAK Christina Vionita; Vince Ratnawati; Rusli -
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to examine the effect of tax fairness, quality of tax service, probability of fraud detection, tax sanction, and tax rates against the taxpayer’s perceptions about tax evasion. The population in this study is the micro, small, and medium business entrepreneurs taxpayer in Pekanbaru and listed on KPP Pratama Senapelan Pekanbaru. The sampling technique using convenience sampling method nad determination of sampel size in this study was calculated by formula slovin obtained by 100 respondents. The data of this research using primary data directly through a questionnaires and analyzed using SPSS 17. The data were analyzed to test the hypothesis using multiple linear regression analsys approach. The result of this study showed that tax fairness, quality of tax service, probability of fraud detection, and tax sanction have effect on taxpayer’s perceptions about tax evasion. While the tax rates has no effect regarding on taxpayer’s perceptions about tax evasion.Keywords: tax fairness, quality of tax service, tax sanction, tax rates, and tax evasion
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Sesti Yurfita Sari; Kirmizi Ritonga; Rusli -
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to examine the relation of managerial ownership, institutional ownership, firm size, leverage, profitability and sales growth to earnings management. Earnings management as the dependent variable is measured by discretionary accrual using the Modified Jones Model. Purposive sampling method used for sampling and where 31 companies in the manufacturing category with the period 2010-2013 where selected as sample. The method of analysis used in this study is multiple regression analysis. The results shows that the managerial ownership, institutional ownership, leverage, and sales growth has significant effect on earnings management. Meanwhile, firm size, and profitability have no significant effect on earnings management.Keywords: management, ownership, leverage, profitability, and sales growth.
PENGARUH PERSEPSI KEGUNAAN, KEMUDAHAN, KEAMANAN DAN KERAHASIAAN, DAN KECEPATAN TERHADAP INTENSITAS PERILAKU DALAM PENGGUNAAN E-FILING (Studi Pada Wajib Pajak Orang Pribadi di Kantor Pelayanan Pajak Pratama Pekanbaru Senapelan) Rezky Wahyuni; Kirmizi Ritonga; Rusli -
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This research was conducted to test whether the perceived of usefulness, perceived of ease, perceived of security and privacy, and perceived of speed affect the behavioral intensity for the e-filing usage. The study was conducted of the personal tax payer listed in KPP Pratama Pekanbaru Senapelan. A total respondents used in this research is 98 respondents. Method of analysis used in this study is multiple regression analysis with SPSS version 20.0. The result of the study showed that perceived of ease, perceived of security and privacy, and perceived of speed affect the behavioral intensity for the e-filing usage. The result of the study also showed that perceived of usefulness does not effect the behavioral intensity for the e-filing usage. The magnitude of the effect caused by Adjusted R2 by four variables together is 72.5% of the dependent variable, while the remaining 27.5% is influenced by other variables not examined in this study.Keywords: E-filing, Behavioral Intensity For The E-filing Usage, Perceived Usefulness, Perceived Ease, Security and Privacy, Speed.
PENGARUH KESADARAN WAJIB PAJAK, TINGKAT PEMAHAMAN WAJIB PAJAK, PELAYANAN FISKUS DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK (Studi Empiris Pada Pengusaha UMKM di KPP Pratama Senapelan) Lidya Puspitasari; Zirman -; Rusli -
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aimed to analyze the effect caused by the variable taxpayer awareness, level of understanding of the taxpayer's, the service tax authorities and tax penalties on tax compliance. This study used purposive sampling with 86 samples obtained from the calculation formula slovin. Data collection techniques in this study is in the form of questionnaires, while data analysis technique used is multiple regression analysis were processed with SPSS version 17 for Windows. From the results of the testing that has been done, simultaneous regression test (F test) showed that all independent variables studied have a simultaneous effect on the variable tax compliance. Partial regression test (t test) showed that all independent variables studied partial effect on the variable tax compliance. The magnitude of the effect caused by Adjusted R2 by four variables together against the dependent variable 54.7%, while the remaining 45.3% is influenced by other variables not examined in this study.Keywords: taxpayer awareness, level of understanding of the taxpayer's, the service tax authorities and tax penalties, tax compliance
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KETIDAKPATUHAN WAJIB PAJAK (Studi Empiris Pada Pengusaha UMKM Di KPP Pratama Pekanbaru Senapelan) Yola Febriani Syahputri; Zirman -; Rusli -
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aimed to examine the influence of attitudes, subjective norms, moral obligation, perceived behavioral control and knowledge of taxation on the intention to behave noncompliant and noncompliance behavior of taxpayer.This study used purposive random sampling with 100 samples obtained from the calculation formula slovin. Data collection techniques in this study is in the form of a questionnaire, while the data analysis technique used is Partial Least Square (PLS) with SmartPLS software version 2.0. The results showed that the attitude has positive and significant effect on the intention to noncompliant, subjective norm has positive and not significant influence on the intention to noncompliant, moral obligationhas positive and significant effect on the intention to noncompliant, perceived behavioral control has positive and not significant influence on the intention to noncompliant and noncompliance behavior of taxpayers, knowledge of taxation has positive and significant effect on the noncompliance of taxpayer and intentio has positive and significant effect on the noncompliance behavior of taxpayer.Keywords: attitudes, subjective norms, moral obligation, perceived behavioral control, knowledge of taxation, intention, taxpayer noncomliance.
ANALISIS FAKTOR YANG MEMPENGARUHI MANAJEMEN PAJAK DENGAN INDIKATOR TARIF PAJAK EFEKTIF (ETR) PADA PERUSAHAAN LQ45 YANG TERDAFTAR DALAM BURSA EFEK INDONESIA TAHUN 2010-2012 Septi Imelia; Zirman -; Rusli -
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
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Abstract

This research to analyze of factors affect the tax management with indicators of effective tax rate on LQ45 companies listed in Indonesia Stock Exchange for years 2010-2012. There are several factors used include size, leverage, return on assets, inventory intensity, fixed asset intensity, taxation facilities and independent commissioners. This purpose of this study is to empirically examine whether the size, leverage, profitability, inventory intensity, fixed asset intensity, taxation facilities and independent commissioners affect the tax management. The sample of this research of 19 LQ45 companies listed in Indonesian Stock Exchange of years 2010-2012. Determination of sample was made by applying purposive sampling. Analysis tool used multiple linear regression with F test, t test and the coefficient of determination was conducted using SPSS version 17 for windows. The result showed that the variable size, leverage, profitability, inventory intensity, fixed asset intensity, taxation facilities and independent commissioners affect significantly simultaneously (F test) tax management. From the result of the analysis of partially (t test) the variable size, profitability, inventory intensity, fixed asset intensity did not affect significantly to tax management, while the leverage, taxation facilities and independent commissioners influential significantly to tax management. The result of the coefficient determination showed 34% independent variable affect to dependent variable and 66% can be explain with the other variables.Keywords: Tax Management, Effective Tax Rate, Size, Leverage, Profitability, Inventory Intensity, Fixed Asset Intensity, Taxation Facilities, Independent Commissioners
PENGARUH SET KESEMPATAN INVESTASI, PROFITABILITAS, KEPEMILIKAN PEMERINTAH, DAN FASILITAS PERPAJAKAN TERHADAP TARIF PAJAK EFEKTIF PERUSAHAAN YANG TERDAFTAR PADA KOMPAS 100 Etika Muhsinah Lubis; Yusralaini -; Rusli -
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study was aimed to examine the effect of investment opportunity set, profitability, government ownership and tax incentive to the corporate effective tax rate listed at Kompas 100. This study used a secondary data. the sample of this study comprised of 43 companies with two years observed which were selected through purposive sampling. Data analysis for hypothesis test was done with multiple regression analysis. The result of this study give evidence that investment opportunity set and profitability have influence to the corporate effective rate at significance level 5%. While government ownership and tax incentive have not influence to the corporate effective rate at significance level 5%. The magnitude of the effect caused by Adjusted R2 by four variables together against the dependent variable 39,1%, while the remaining 60,9% is influenced by other variables that not examined in this study.Keywords: investment opportunity set, profitability, government ownership, tax incentive and the corporate effective tax rate.
PENGARUH AUDIT TENURE, UKURAN KANTOR AKUNTAN PUBLIK, DIVERSIFIKASI GEOGRAFIS, DAN LEVERAGE TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan-Perusahaan Food and Beverage Yang Terdaftar Di Bursa Efek Indonesia Periode 2011-2013) Hasanuddin -; Andreas -; Rusli -
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to examine the influence of audit tenure, audit firm size, geographic diversification and leverage towards earnings management in food and beverage companies. Audit tenure is measured by the amount of the year of work relationship between auditee and the last public accountant firm. Audit firm size is measured by dummy variabel. The Audit firm is divided into audit firms that affiliated with big four and non big four audit firms. Geographic diversification is measured by the number of firms geographic segments.And leverageratio is calculated by dividing total assets by total equity.The population of this study are the food and beverage companies that listed in Indonesia Stock Exchange (BEI) in 2011, 2012, and 2013. Purposive sampling is used for sampling method and multiple regression technique is used for the data analysis. The total number of samples for this study are 36 companies. The result of this study indicates that audit tenure don’t have significant influence in earnings management, audit firm size have negative significant influence in earnings management, geographic diversification have positif significant influence to earnings management. Meanwhile, leverage have positif significant influenceto earning managementKeywords: earnings management, audit tenure, audit firm size, geographic diversification, leverage
PENGARUH DUE PROFESSIONAL CARE, INDEPENDENSI, PENGALAMAN KERJA DAN INTEGRITAS TERHADAP KUALITAS HASIL AUDIT APIP DALAM PENGAWASAN KEUANGAN DAERAH (Studi Empiris pada Inspektorat Provinsi Riau) Nelda Pratiwi; Kirmizi Ritonga; Rusli -
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aimed to determinethe effect of due professional care, independency, work experience and integrity to the quality of the audit results. The study was conducted in Riau Provincial Inspectorate. The population is around the internal auditor in the Inspectorate of Riau province, amounting to 41 respondents. The sampling data of this study using census sampling technique in which all members of the population used as sampel. Data collection techniques in this study is in the form of a questionnaire,while the data analysis technique used is multiple regression analysis were processed with SPSS version 17 for windows. From partial regression test (t test) showed that due professional care,work experience and integrity significant effect on the quality of audit, while independency no significant effect on the quality of the audit results. Simultaneous regression test (F test) showed that all the independent variables simultaneously influence on the quality of the audit results. The magnitude of the effect that (Adjusted R2) by four variables together against the dependent variable 61.8%, while the remaining 38.2% is influenced by other variables not examined in this study. Researcher suggested for future research in order to add more variable and then to extend the population.Keywords: due professional care, independency, work experience, integrity, quality of audit result.
PENGARUH KESADARAN WAJIB PAJAK, PENGETAHUAN PAJAK, SIKAP WAJIB PAJAK DAN REFORMASI ADMINISTRASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR Winda Kemala; Kennedy -; Rusli -
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This studyaimed toanalyze the effect caused by the variable tax payer awareness, knowledge of tax, attitude tax payer and reform of tax administration with motor vehicletax compliance. This study uses accidental sampling with 100 samples obtained from the calculation formula slovin. Data collection techniques in this study is in the form of questionnaires, while data analysis technique used is multiple regression analysis were processed with SPSS version 17 for Windows. From the results of the testing that has been done, simultaneous regression test (F test) showed that all independent variables studied have a simultaneous effect on the variable motor vehicle tax compliance. Partial regression test (t test) showed that all independent variables studied partial effect on the variable motor vehicle tax compliance. The magnitude of the effect caused by Adjusted R2by four variables together against the dependent variable 57.7%, while the remaining 42.3% is influenced by other variables not examined in this study.Keywords: awarenesstaxpayer, knowledge of tax, attitude taxpayer, reform of tax administration, tax compliance.
Co-Authors Andreas - Arman Sayuti Christina Vionita Etika Muhsinah Lubis Fitrio Ramadhani Hardi - Hasanuddin - Kennedy - Kirmizi Ritonga Lidya Puspitasari Muhammad Toras Mulyadi Adam Muslim Akmal Muslim Akmal Nelda Pratiwi Rezky Wahyuni Rinidar - Roslizawaty - Sastika Rani Septi Imelia Sesti Yurfita Sari T. Armansyah Triva Murtina Lubis Veithzal Rivai Zainal Vince Ratnawati Winda Kemala Yola Febriani Syahputri Yunita Eriyanti Pakpahan, Yunita Eriyanti Yusralaini - Zirman - Zuhrawaty - Zuraidawati -