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Zirman Zirman
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Journal : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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PENGARUH STRESS KERJA, GAYA KEPEMIMPINAN, DAN PENGALAMAN KERJA TERHADAP KINERJA AUDITOR DENGAN REKAN KERJASEBAGAI VARIABEL MODERATING (Studi Empiris pada KAP Padang, Pekanbaru, Medan, dan Batam) Elsya Audita; Zirman Zirman; Al Azhar A
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This research aims to determine the effect of work stress, leadership style, and work experience on auditor performance with working partner as moderating variable on Public Accounting Firm in Padang, Pekanbaru, Medan, and Batam.The methods used in this research was multiple linear regression. The sampling methods used was purposive sampling which counted 36 in 2016. Data collected by distributing questionnairs to 243 auditors working in 36 Public Accounting Firm, but only 178 questionnaires were returned and can be processed. The results of the hypothesis test showed that work stress, leadership style, and working experience has an effect on auditors performance with 0.001, 0.015, and 0.004 significance. Work stress, leadership style, and working experience that moderated by co-workers has an effect on auditors performance with 0.003, 0.029, and 0.014 significance.Keywords : work stress, leadership style, working experience, co-workers, auditors performance
PENGARUH TANGGUNG JAWAB MORAL, SANKSI PERPAJAKAN, DAN PENERAPAN SISTEM E-FILLING TERHADAP KEPATUHAN WAJIB PAJAK DALAM PENYAMPAIAN SURAT PEMBERITAHUAN (SPT) TAHUNAN PADA KPP PRATAMA BATAM UTARA (Studi Empiris Pada Wajib Pajak Orang Pribadi Yang terdaftar di KPP Pratama Batam Utara Tahun2016) Eka Kurniawan; Zirman Zirman; Elfi Ilham
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to examine the effect of moral responsibility, tax sanctions, and e-filling system application on compulsary tax on insert letter of annual notice (SPT) in KPP Pratama Batam Utara. The Population of this study is on individual taxpayers registered in KPP Pratama Batam Utara in 2016. Data of this study was analyzed by using multiple regression method using SPSS (Statistical Product and Service Solution) version 25. The results showed that the effect of moral responsibility and tax sanctions did not affect on the compulsory of compulsory tax on insert letter of annual notice (SPT) and e-filling system application affect on compulsory of compulsory tax on insert letter of annual notice (SPT).Keywords : effect of moral responsibility, tax sanctions, and e-filling system application, compulsory of compulsory tax on insert letter of annual notife.
PENGARUH CORPORATE GOVERNANCE, LEVERAGE, UKURAN PERUSAHAAN, DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Sektor Pertambangan Non Migas yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2016) Ziqra Reza; Zirman Zirman; Elfi Ilham
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to examine the effect of corporate governance, leverage, company size, and disclousure ofcorporate social responsibilityagainst tax avoidance. The dependent variable used in this research was the practice of tax avoidance proxied by the effective tax rate (ETR), while the independent variable was institutional ownership, independent commissioner, the audit committe, leverage, company size and corporate social responsibility (CSR). The sample used in this study were mining companies non oil and gas listed in Indonesia Stock Exchange for period of 2013-2016 is based on criteria that have been set. The sampling method used is purposive sampling and testing this hypothesis using multiple linear regression analysis. The result of this study showed that independent commisioner, leverage and size company have significant effect on tax avoidance, but the variable institutional ownership, audit commite and CSR did not affect on tax avoidance.Keyword : Tax avoidance, ETR, Corporate Governance, Institutional Ownership, Idependent Commissioner, Audit Commite, Leverage, Company Size, CSR
PENGARUH SISTEM PENGENDALIAN INTERN, PENGELOLAAN KEUANGAN DAERAH, KOMITMEN ORGANISASI DAN BUDAYA ORGANISASI TERHADAP PENERAPAN GOOD GOVERNANCE (Studi Kasus Pada Satuan Kerja Perangkat Daerah Kota Solok) FANDRA YOVANO SYAFRION; Zirman Zirman; Azhari Sofyan
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 examine the effect of the intern control system, local financial management, organization commitment and organization culture on the implementation of good governance of local government in Solok City. It was a quantitative research utilizing a primary data which were obtained from questionnaire. The population of the study involved all units of local devices found in Solok City. The selection of the sample used purposive sampling methods with the characteristics of employees who perform the function of accounting / financial administrators, power users budget and budget users. There were about 100 respondents selected as the samples of the study, consisting of Chief SKPD, Secretary, Head of finance or the Head of administration and finance staff in each SKPD Solok City. The data were analyzed by using a multiple regression. The results of this study found that the intern control system, local financial management, organization commitment and organization culture has positive significant effect on the implementation of good governance with significant < 0.05.Keywords: good governance, intern control, financial management, organization commitment, organization culture
PENGARUH KESADARAN WAJIB PAJAK, SANKSI PAJAK, MOTIVASI MEMBAYAR PAJAK DAN TINGKAT PENDIDIKAN TERHADAP KEPATUHAN WAJIB PAJAK (Studi Kasus Pada Wajib Pajak Orang Pribadi UMKM di KPP Pratama Tampan Pekanbaru) Resi Gusrefika; Zirman Zirman; Devi Safitri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to examine the effect of taxpayer awareness, tax sanctions, tax motivation and level of education to taxpayer compliance. This research was conducted on Individual Tax Payer Of SMEs At Pratama Tampan Pekanbaru Tax Office. Population used in this research is all individual taxpayer of SMEs which registered at Pratama Tampan Pekanbaru Tax Office as much as 3.950 Taxpayer. The sample of this research is Individual Tax Payer of SMEs as much as 75 Taxpayers. Getting of data by using Simpel Random Sampling. Data analysis was done with multiple linear regression model with SPSS version 21.0 software. Result of the research was found that Taxpayer Awareness, Tax Sanctions and Tax Motivations have a direct influential on taxpayer compliance. But, Education Level has not direct influential on taxpayer compliance. From the results of the test F, found that the awareness of taxpayers, tax sanctions, tax motivation and education level simultaneously influential on taxpayer compliance with the value that > Ftabel is 7,835 > 2,46.Keywords : tax compliance, taxpayer awareness, tax sanctions, tax pay motivation and level of education
PENGARUH LABA OPERASI, ARUS KAS OPERASI, STUKTUR KEPEMILIKAN DAN STRUKTUR MODAL TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR BIDANG MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI PERIODE 2010-2012 JANSEN MARIN MARTUA HS; Zirman Zirman; Yuneita Anisma
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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The title of this study research: "The Influence of operating profit, operation cash flow, ownership structure and capital structure to dividend policy on Food and Drink companies listed on the Stock Exchange from 2010 - 2012. In order to test the effect of multiple linear regression test was used. The purpose of this research is to determine the influence of each independent variable on the dependent variable partially and simultaneously. Furthermore, to determine among the 4 independent variables in this study, which is the most dominant Influence dependent variable. Effect of operating profit (X1), operation cash flow (X2), ownership structure (X3) and capital structure (X4) partially on the company's dividend policy food and drink ie 5.837E-006 for operating profit, 2.578E-006 for operation cash flow, 50.989 for ownership structure , and 6.070 for capital structure, the constant value of 39.679. Determinant coefficient (R2) showed 0.583. As a suggestion in this study (1) for potential investors before investing should seek out the company profile because it involves the performance of the company. (2) Investors should pay attention to operating profit and capital structure of the company who have a significant effect on dividend policy. (3) For further research is recommended to measure the influence of other variables besides independent variables in this study.Keywords : Operating Profit, Operation Cash Flow, Ownership Structure, Capital Structure, Dividend Policy, Company Food and Drink
PERSEPSI MAHASISWA AKUNTANSI MENGENAI PENGARUH KEADILAN, SISTEM PERPAJAKAN, SANKSI PERPAJAKAN, DAN TRUST TO GOVERNMENT TERHADAP TINDAKAN PENGGELAPAN PAJAK (TAX EVASION) (Studi Pada Mahasiswa Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau & Mahasiswa Akuntansi Fakultas Ekonomi dan Ilmu Sosial Universitas Islam Negeri Sultan Syarif Kasim Riau) Desni Irma Wika; Zirman Zirman; Devi Safitri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This research aim to test Justice influence, System Taxation, Sanction Taxation, and Trust To Government To Action Tax Evasion. Population in this research is active Student of Strata One ( S1) Accountancy at College Country ( PTN) exist in Pekanbaru town. Used by Sampels type researcher is sampling purposive. Sampels in this research is Student Majors Accountancy generation 2014 taking taxation concentration at College Country ( PTN) town pekanbaru namely University Riau and University Islam Country Sultan Syarif Kasim Riau. Used Sampel in this research is 192 responder. The hypothesis tested by using doubled linear regresi analysis with SPSS version 17.This result indicate that Justice and System Taxation have an effect on significant to action Tax Evasion. While Sanction Taxation and Trust To Government do not have an effect on significant to action Tax Evasion. Level of independent variable influence to dependence variable pursuant to Adjusted R Square is equal to 25,2% while the rest 74,8% influenced by other variable which do not the included in this regresi model.Keyword : Justice, System Taxation, Sanction Taxation, and Trust To Government.
PENGARUH OMSET, KEWAJIBAN MORAL, SOSIALISASI PAJAK RESTORAN, DAN KUALITAS PELAYANAN DI DINAS PENDAPATAN KOTA BENGKALISTERHADAP KEPATUHAN WAJIB PAJAK RESTORAN DI BENGKALIS (Studi Kasus Wajib Pajak Restoran Bengkalis Tahun 2012-2016) Seprius Gantino; Zirman Zirman; Nurazlina Nurazlina
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 2 (2017): Wisuda Oktober 2017
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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The purpose of this research is to find out the effect of Turnover, Moral Obligation, The Public of Restaurant Tax, and Service Quality at The Department Revenue of Bengkalis Against Tax Compliance. In this research used the population that obtained by researchers amounted to 116 population and the sample was 60 respondents. The sampling technique in this research is accidental sampling and obtain 12 restaurants, 41 café/coffe shop, 1 canteens, 2 caterings, 2 bread shops,and 2 store. 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 22,0. The variables used in this study are Turnover, Moral Obligation, The Public of Restaurant Tax, and Service Quality at The Department Revenue of Bengkalis 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 Moral Obligation, The Public of Restaurant Tax, and Service Quality at The Department Revenue of Bengkalis 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 0.522. The conclusion from overall effect of independent variables is 52.2% while the remaining 47,8% is influenced by other independent variables that were not examined and used in this study.Keywords: Turnover, Moral Obligation, The Public of Restaurant Tax, Service Quality at The Department Revenue of Bengkalis and Tax Compliance
PENGARUH MANFAAT YANG DIRASAKAN WAJIB PAJAK, KEPERCAYAAN TERHADAP APARAT PAJAK, SOSIALISASI PAJAK, DAN PENGHASILAN WAJIB PAJAK TERHADAP KEPEMILIKAN NOMOR POKOK WAJIB PAJAK (NPWP) (Studi Empiris Pada Pengusaha UMKM di Kota Pekanbaru) Khairah Ummami; Zirman Zirman; Eka Hariyani
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 examine the effect caused by the variable benefits received by taxpayer, trust in tax authorities, tax socialization, and taxpayer’s income with OwnershipTaxpayer Identification Number (TIN). This study uses purposive 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 20 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 taxpayer identification number (TIN). Partial regression test (t test) indicates that the variable benefits received by taxpayer, trust in tax authorities, tax socialization partially effect the variable ownership taxpayer identification number (TIN). The result of the study also showed that taxpayer’s income does not effect the variable ownership taxpayer identification number (TIN). The magnitude of the effect caused by Adjusted R2 by four variables together against the dependent variable 32.6%, while the remaining 67.4% is influenced by other variables not examined in this study.Keywords: Taxpayer, Trust , Socialization, Income.
PENGARUH KOMPENSASI EKSEKUTIF, KEPEMILIKAN SAHAM EKSEKUTIF, PREFERENSI RISIKO EKSEKUTIF DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) Cindy Mayangsari; Zirman Zirman; Eka Haryani
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 test: 1) the influence of executive compensation to tax Avoidance, 2) the influence of the executive stock ownership to tax Avoidance, 3) the influence of the executive risk preferences against tax Avoidance and 4) the effect of leverage to tax Avoidance. The sample used in this study are all companies listed on the Indonesia Stock Exchange in 2010-2013 with purposive sampling technique. Data collection method was nonparticipant observation. Data analysis using Multiple Regression with the help of a computer program SPSS version 17.0. The results showed that: 1) executive compensation have significant effect on tax Avoidance, 2) executive stock ownership is significant effect on tax Avoidance, 3) there is no significant effect of executive risk preferences on tax evasion and 4) leverage have significant effect on tax Avoidance.Keywords : Compensation, Ownership, Risk, Leverage, and 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