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Zirman Zirman
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PENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN, SANKSI PERPAJAKAN, KESADARAN WAJIB PAJAK, PENGETAHUAN DAN PEMAHAMAN WAJIB PAJAK TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK (Studi Empiris Pada Wajib Pajak UMKM yang Terdaftar di KPP Pratama Dumai) Putri Elisa; Zirman Zirman; Wahyuni Nita
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 6, No 1 (2019): (Januari - Juni 2019)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to examine the effect of the modernization of the taxadministration system, taxation sanctions, awareness of taxpayers, knowledge andunderstanding of taxpayers on the level of UMKM taxpayer compliance at KPP PratamaDumai. The population in the study were micro, small and medium enterprises (UMKM)taxpayers registered at the Pratama Dumai Tax Service Office (KPP), which numberedcurrently around 8,431 registered taxpayers and some 4,245 registered taxpayers paidtaxes. Sampling is done by accidental sampling method which is as many as 99 taxpayersof micro, small and medium enterprises. The type of data used is primary data using thequestionnaire method. The data analysis method used in this study is MultipleRegression. With the help of SPSS version 24 software. The results of hypothesis testingusing t statistical tests show the significance value of the tax administration systemmodernization variable 0.928> 0.05 which means H1 is rejected, tax sanctioned variable0.018 <0.05 which means H2 is accepted, taxpayer awareness variable 0.855> 0.05which means H3 is rejected, variable knowledge and understanding of taxpayer 0.536>0.05, which means that H4 is rejected. The results showed that the variables ofmodernization of the tax administration system, taxation sanctions, awareness oftaxpayers, knowledge and understanding of taxpayers did not affect simultaneously andsignificantly on the level of UMKM taxpayer compliance at KPP Pratama Dumai.Keywords : Modernization of Taxation Administration System, Taxation Sanctions,Taxpayer Awareness,Taxpayer Knowledge and Understanding, TaxpayerCompliance Level
PENGARUH PENERAPAN SISTEM MONITORING PELAPORAN PEMBAYARAN PAJAK (MP3), PENGETAHUAN TENTANG KORUPSI, DAN KEADILAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA PEKANBARU TAMPAN Fariz Hermawan; Zirman Zirman; Meilda Wiguna
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 research aimed to find out whether Implementation of MP3’s system, knowledge of corruptions and fairness of taxation to compliance of individual taxpayers in Pekanbaru Tampan Tax Authority. The applied statistic test was multiple linier regressions. Data is primary and obtained through questionnaire. There are 70 questionnaire whichcan be analyze. Respondent are come from individual taxpayers who use tax payment reporting monitoring system(MP3). The result of this research consistent of: Implementation of MP3’s system (X1), knowledge of corruptions(X2), fairness of taxation (X3) and taxpayer compliance (Y). The result of this research show that Implementation of MP3’s system have a significant influence to compliance of individual taxpayers, knowledge of corruptions have a significant influence to compliance of individual taxpayers and fairness of taxation have a significant influence to compliance of individual taxpayers.Keywords: MP3’s system, knowledge of corruptions, fairness of taxation, taxpayer compliance, compliance of individual taxpayers
PENGARUH SOSIALISASI PERPAJAKAN, KUALITAS PELAYANAN FISKUS, PEMAHAMAN TENTANG PERATURAN PERPAJAKAN DAN PENERAPAN E-FILING TERHADAP KEPATUHAN WAJIB PAJAK (Studi Kasus pada Wajib Pajak Orang Pribadi UMKM di Kantor Pelayanan Pajak Pratama Pekanbaru Senapelan) Zirman Zirman; Devi Safitri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
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This study aimed to examine the effect of tax socialization, the quality of tax service, the understanding of taxation regulations, and the application of e-filing to the compliance of taxpayers of individuals of UMKM registered in KPP Pratama Pekanbaru Senapelan. Background problem in this research is still low compliance of taxpayer to entrepreneur of UMKM. Techniques in sampling using probability sampling with simple random sampling method and using slovin formula. Of the 100 questionnaires distributed, only 88 questionnaires can be processed. Data analysis technique used is multiple regression analysis and coefficient of determination processed with SPSS version 20. The results showed that the socialization of taxation, the quality of tax service, the understanding of tax regulations, and the application of e-Filing affect simultaneously to taxpayer compliance. This can be seen from the value of F arithmetic > F table (18.433 > 2.46). Partially, the socialization of taxation and application of eFiling has a significant effect on taxpayer compliance. While the quality of fiscal services and the understanding of tax regulations have no significant effect on taxpayer compliance. The result of determination coefficient (R2 ) shows that the overall ability of independent variable to influence the dependent variable is 44,5%. While the remaining 55.5% influenced by other variables not included in this study.Keywords : taxpayer compliance, tax socialization, fiscal service quality, understanding of tax regulations, e-Filing application
PENGARUH KEADILAN, TARIF PAJAK, TEKNOLOGI DAN INFORMASI, DISKRIMINASI, DAN SISTEM PERPAJAKAN TERHADAP PENGGELAPAN PAJAK (Studi Kasus Pada WPOP Pedagang Eceran di KPP Pratama Rengat) Gusmella Ismarita; Zirman Zirman; Elfi Ilham
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
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This study aims to examine the effects of justice, tax rates, technology and information, discrimination, and taxation system against tax evasion in KPP Pratama Rengat.This research was conducted on taxpayers of individuals registered in KPP Pratama Rengat. The sampling technique using purposive sampling and sample determination based on after calculated based on Slovin formula amounted to 32 samples. So the number of questionnaires distributed in this study are as many as 32 questionnaires. While the method of analysis used in this study is multiple regression analysis with the help of SPSS program version 22.The results showed that justice and tax rates have an effect on tax evasion, while technology and information, discrimination, and taxation system do not influence tax evasion. Coefficient of determination by the five variables in this study affect the dependent variable of 60.3% while 39.7% influenced by other variables not described in this study. Future research is expected to use other variables or add another independent variable that may affect tax evasion.Keywords : Justice, Tax Rates, Technology and Information, Discrimination, Taxation System, and Tax Evasion.
ANALISIS KOMPARATIF PREDIKSI KEBANGKRUTAN DENGAN MODEL ALTMAN Z-SCORE DAN MODEL SPRINGATE PADAPERUSAHAAN TAMBANG BATU BARA YANG TERDAFTAR DI BURSA EFEK INDONESIA Try Justary Harvandy; Zirman Zirman; Rusli Rusli
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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This study aims to predict of bankruptcy by Altman Z—Score and Springate model Comparative analysis. Each company would have had a bankruptcy if it is not anticipated, therefore this study explains how the prevention or early steps to detect and predict bankruptcy. This study purpose to determine the bankrupcty prediction model is most suitable for use in its application to coal mining companies in Indonesia, by comparing two financial distress prediction model, the model of Altmant Z-Score and Springate. Comparisons were made by analyzing the accuracy of each model. The data used in the form of annual financial statements published by the company on the Indonesian Stock Exchange website. The sample used is a coal mining company in Indonesia listed on the Stock Exchange during the years 2010-2014. The sampling technique is purposive sampling with a total sample obtained by 7 companies. The results showed only 1 of 3 hypothesys was accepted. First, the result showed that there was no difference between Altman Z-Score model and Springate model was make accurate than Springate model by 71,43% accuracy level. So, the second hypothesys was rejected and third hypothesys was accepted.Keywords : Bankruptcy, Predictions Models, and Financial Ratio
PENGARUH PERENCANAAN PAJAK, BEBAN PAJAK TANGGUHAN DAN AKRUAL TERHADAP MANAJEMEN LABA (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2012-2014) Nissa Arisanty Pratita Arisanty Pratita; Zirman Zirman; Lila Lila
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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The purpose of this research to examined the Effect of Tax Planning, Deffered Tax Expense and Acruals on the of earnings management. The object of research is the manufacturing companies registered on the Indonesia Stock Exchange (IDX) the observation period of 2012-2014. The data used in thhis research is based on annual financial reports obtained through the site www.idx.co.id. The sampling method use purposive sampling. The are 43 samples to be analyse use multiple regression with the help of SPSS software versi 17.0. The results of this study indicate that the variable tax planning has a value of research tax planning, deffered tax expense and accrual have positive effect on earning management. Simultaneous regression test (F-test) showed that all dependent variable have significant influence to the dependent variable. Donations effect of tax planning, deffered tax expense and accruals on the earnings management with empirical studies in the manufacturing companies registered on the Indonesia Stock Exchange with coefficient determination (R2 )by 34.3%. 65,7% while the rest describe other independent variables that are not observed in this study.Keywords : Tax Planning, Deffered Tax Expense, Accruals and Earnings Management.
PENGARUH CORPORATE GOVERNANCE, LEVERAGE DAN INTENSITAS PERSEDIAAN TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2016) Fatma Mundriasari; Zirman Zirman; Elfi Ilham
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
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This study aims to analyze the influence of corporate governance, leverage, inventory intensity to tax avoidance. Dependent variable in this research is tax avoidance as measured by cash effective tax rate. The independent variables used in this study are corporate governance proxied by board of commissioners, independent commissioners, audit committees, compensation of commissioners and board of directors, institutional investors. Then other independent variables in this research are leverage and inventory intensity.The sample of this study is a manufacturing company listed on the Indonesia Stock Exchange (BEI) in 2013-2014. The sample was collected by purposive sampling method and produced 40 companies as sample. Data analysis using classic assumption test, hypothesis determination with multiple linear regression test, and determination test of R2. The result of this research indicates that variable of board of commissioner, independent commissioner, compensation of board of commissioner and board of directors, leverage have influence to tax avoidance. While the audit committee variables, institutional investors, and inventory intensity show the result that the variable has no effect on tax avoidance.Keywords : Tax Avoidance, Board of Commissioners, Independent Commissioner, Audit Committee, Compensation of Commissioners and Board of Directors, Institutional Investors, Leverage, Inventory Intensity.
PENGARUH PEMAHAMAN PERATURAN, OMSET, SANKSI, DAN RELASI SOSIAL TERHADAP KEPATUHAN WAJIB PAJAK (Studi Kasus Wajib Pajak Restoran Kota Pekanbaru Tahun 2012-2016) Indah Dwiastari; Zirman Zirman; Nur Azlina
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 2 (2017): Wisuda Oktober 2017
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The purpose of this research is to find out the effect of understanding the rule, turnover, sanctions, and social relations against tax compliance. In this research used the population that obtained by researchers amounted to 2.489 population and the sample was 96 respondents. The sampling technique in this research is proportionate stratified random sampling and obtain 44 restaurants, 31 café/coffee shop, 20 canteens. The technique of collecting data used was primary data obtained from questionnaires. Data analysis conducted with multiple regression model with help of software SPSS version 21,0. The variables used in this study are understanding the rules, turnover, sanctions, social relations and tax compliance. The calculation of dependent and independent variables using indicators from previous research questionnaire. Of the result of the testing that has been done, that understanding the rule, sanctions, and social relations has significant value on tax compliance. Meanwhile turnover have no significant effect on tax compliance. The results from coefficient determination (adjusted R2) test is worth 0.512. The conclusion from overall effect of independent variables is 51.2% while the remaining 48,8% is influenced by other independent variables that were not examined and used in this study.Keywords: Understanding The Rules, Turnover, Sanctions, Social Relations and Tax Compliance.
PENGARUH LIKUIDITAS, PROFITABILITAS, UKURAN PERUSAHAAN, CAPITAL INTENCITY DAN PENGUNGKAPAN CORPORATE SOCIAL R ESPONSIBILITY TERHADAP AGRESIVITAS PAJAK (Studi Empiris pada Perusahaan Sektor Perdagangan, Jasa dan Investasi yang Terdaftar di BEI 2013-2016) Firman Jaya; Zirman Zirman; Elfi Ilham
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
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The aim of this study are to examine the effect of liquidity, profitability, firm of size, capital intensity and corporate social responsibility disclosure to tax aggressiveness. The independent variables are used in this study are corporate sosial responsibility disclosure, size of firm, profitability, leverage and capital intensity. While the dependent variable in this study is tax aggresiveness the measured using two kind of effective tax rates (ETR). Population taken as the object of observation amounted 90 trading, service and investment companies listed in Indonesia Stock Exchange in the 2013-2016 period. Determination of the sample was made by applying purposive sampling method and obtaining a sample of 92 manufacturing of financial statement companies based on certain criteria. The result showed that the liquidity, profitability and firm of size significant effect on the tax aggresiveness. While capital intensity and corporate social responsibility significantly but negatively influence the tax aggresiveness.Keyword : liquidity, profitability, firm of size, capital intensity and corporate social responsibility and tax aggresivness
PENGARUH PROFITABILITAS, DER, KOMISARIS INDEPENDEN DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PENGHINDARAN PAJAK (Studi Empiris Pada Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2018) Silaban Ferdiansyah Yohannes; Zirman Zirman; Rusli Rusli
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
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This study aims to empirically examine and analyze the effect of profitability, der, independent commissioners and institutional ownership on tax avoidance. The population of this study were all companies in the consumer goods industry listed on the Indonesia Stock Exchange in 2016-2018. The sample of this research is the consumer goods industry sector companies listed on the Indonesia Stock Exchange in 2016-2018 that meet criteria such as having audited financial reports, not experiencing losses in the study period and having independent commissioners. The data used are secondary data obtained from the Indonesia Stock Exchange with a total sample of 87 financial reports. The data analysis method used the classical assumption test, partial test, descriptive statistical test and multiple regression analysis. The results showed that der had an effect on tax avoidance. Meanwhile, profitability, independent commissioners and institutional ownership had no effect on tax avoidance.Keyword : Profitability, DER, Independent Commissioner, Institutional Ownership, Tax Avoidance
Co-Authors Abd. Rasyid Syamsuri Admaja Elwiska Al Azhar A Azhar A Al Azhari Sofyan Cindy Mayangsari Desni Irma Wika Devi Safitri Eka Hariyani Eka Haryani Eka Kurniawan Elfi Ilham Elsya Audita FANDRA YOVANO SYAFRION Fariz Hermawan Fatihan Maysha Nadira Fatma Mundriasari Firdila Rya Firman Jaya Gusmella Ismarita Indah Dwiastari JANSEN MARIN MARTUA HS Khairah Ummami Lila Lila Meilda Wiguna Nissa Arisanty Pratita Arisanty Pratita Nur Azlina Nurazlina Nurazlina Putra Yuananda Yogi Putri Elisa Rahmawan Azzaky Muhammad Resi Gusrefika Rusli Rusli Seprius Gantino Silaban Ferdiansyah Yohannes Supriono Supriono Try Justary Harvandy Wahyuni Nita Yuneita Anisma Ziqra Reza