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Journal : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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PENGARUH KUALITAS PELAYANAN, AKSES, DAN KOMPETENSI FISKUS TERHADAP KEPUASAN PEMENUHAN KEWAJIBAN PERPAJAKAN WAJIB PAJAK BADAN Fitrio Ramadhani; 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 service quality, acces, and fiskus competence to the tax satisfaction fulfillment of corporate taxpayers. The population in this study is the taxpayers and listed on KPP Madya Pekanbaru.The sampling technique using purposive sampling method and 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 20.0. The data were analyzed to test the hypothesis using multiple linear regression analsys approach.The result of this study showed that service quality, acces, and fiskus competence have effect on tax satisfaction fulfillment of corporate taxpayers.Keywords: service quality, acces, fiskus competence, and tax satisfaction
PENGARUH PORSI KEPEMILIKAN SAHAM INSTITUTIONAL, LEVERAGE,PROFITABILITAS, DAN LIQUIDITAS TERHADAP LUAS PENGUNGKAPAN SUKARELA DALAM TAHUNAN PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Indra Gunawan; 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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The aims of this study is to analyze the influence of firm characteristics on voluntary disclosure in annual report in Indonesia. Factors tested in this study are ownership institution, leverage, return on equity and liquidity. Collecting data is using porposive sampling methode to the manufacturing companies that listed in Indonesian Stock Exchange during 2012-2013. This study uses content analysis to measure the extent of voluntary disclosure. There are 82 voluntary disclosure items to detect the extent of voluntary disclosure. This study used agency theory, stakeholder theory, and signal theory to explain lingkage between variables. This research uses multiple regression that use to examine the influence of firm characteristics on voluntary disclosure in annual report. The result of this research showed those independent variables that have significant influence on extent of voluntary disclosure is leverage and return on equity. However, firm age and ownership dispersion do not show significant influence on the extent of voluntary disclosures.Keywords: Annual Report, Firm Characteristics, Voluntary, and Disclosure
PENGARUH PEMAHAMAN AKUNTANSI, PEMAHAMAN KETENTUAN PERPAJAKAN DAN TRANSPARANSI DALAM PAJAK TERHADAP KEPATUHAN WAJIB PAJAK BADAN Yunita Eriyanti Pakpahan; Hardi -; 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 an understanding of accounting, an understanding of taxation provisions, and transparency in tax. The data collecting method used in this research is survey method by means of questionnaire instrument directly delivered to respondents in tax and accountant division who reporting annual tax return to KPP Madya. A total of 92 respondents (92%) collected and used in the analysis. Methods of analysis used in this study is the technique of multiple regression analysis version 20.0. Result of the study showed that the variables understanding of accounting, understanding of taxation provisions, and transparency in tax effect on taxpayers compliance agency in KPP Madya Pekanbaru. The magnitude of the effect caused by Adjusted R2 by three variables together 54.4% of the dependent variable, while the remaining 45.6% is influenced by other variables not examined in this study.Keywords: Taxpayers compliance agency, understanding of accounting, understanding of taxation provisions, and transparency in tax.
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 -