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Zirman Zirman
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Economics, Econometrics & Finance

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PENGARUH TAX MINIMIZATION, TUNNELING INCENTIVE, DAN KEPEMILIKAN ASING TERHADAP TRANSFER PRICING Firdila Rya; Zirman Zirman; Rusli Rusli
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 1 (2021): (Januari - Juni)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to test empirically : 1) the influence of tax minimization 2) tunneling incentive and 3) foreign ownership toward transfer pricing decision. Which consists of three independent variables, tax minimization (X1), tunnelimg incentive (X2), and foreign ownership (X3) with the dependent variable of transfer pricing (Y). This research uses sample of basic and chemical sector companies during 2015-2018 by using purposive sampling method. The used data is obtained from annual report of basic and mining sector companies listed in BEI. Sample method using purposive sampling method. Data analysis techniques used include descriptive statistics, data normality test, classical assumption test and hypothesis testing with linear regression. The result of this research on significance indicate that tax minimization (sig 0,002), and tunneling imcemtive (sig 0,028) effect on transfer pricing. This is shown in the test result that the significance calue of the variable is smaller than (<) 0,05. While and foreign ownership variable (sig 0,147) has no effect on transfer pricing. This is shown in the test result that the significance value of the variable is greater than (>) 0,05.Keywords : Tax Minimization, Tunnelimg Incentive, Foreign Ownership, Transfer Pricing
PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI, TINGKAT PEMAHAMAN PERPAJAKAN DAN KESADARAN WAJIB PAJAK TERHADAP PEMENUHAN KEWAJIBAN PERPAJAKAN (Studi Empiris Wajib Pajak Badan Pada KPP Madya Pekanbaru) Putra Yuananda Yogi; Zirman Zirman; Supriono Supriono
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 2 (2021): (Juli - Desember)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to determine the effect of the use of information technology, the level of understanding of taxation and awareness of taxpayers on the fulfillment of tax obligations. The object of this research is the Pekanbaru Intermediate Tax Service Office. The method used in this research is hypothesis testing. The population and sample in this study were corporate taxpayers who were registered at the Pekanbaru Intermediate Tax Service Office. The data source of this research is a questionnaire distributed to 91 corporate taxpayer respondents. The data analysis method used in this research is descriptive statistics and multiple linear regression using thedata processing software program Statistical Product and Service Solution (SPSS) version 25.0 for windows. The results of this study indicate that the use of information technology, level of understanding of taxation and awareness of taxpayers has a significant effect on the fulfillment of tax obligations.Keywords: Fulfillment of Tax Obligations, The Use of Information Technology, Level of Tax Understanding, Taxpayer Awareness
PENGARUH MOTIVASI EKONOMI, MOTIVASI KARIR, PENGETAHUAN PERPAJAKAN, DAN PERTIMBANGAN PASAR KERJA TERHADAP MINAT MAHASISWA AKUNTANSI BERKARIR DI BIDANG PERPAJAKAN (Studi Empiris Mahasiswa Jurusan Akuntansi Universitas Riau, Universitas Andalas, Universitas Padjadjaran, dan Universitas Gadjah Mada) Rahmawan Azzaky Muhammad; Zirman Zirman; Azhar A Al
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 2 (2021): (Juli - Desember)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to find out about the effect of economic motivation, career motivation, taxation knowledge, and job market considerations on accounting students' interest in taxation career. In this study, data analysis is using descriptive statistics, while the population and sample were students majoring in accounting Class of 2017 at Universitas Riau, Universitas Andalas, Universitas Padjadjaran, and Universitas Gadjah Mada. Hypothesis testing in this study is using the T-test which aims to determine whether there is an influence between independent variable and dependent variable individually for each variable. The statistical test tools used are SPSS For Windows and Microsoft Excel 2019, while research data is obtained from questionnaires distributed to respondents using an online-based Google Form. The results of the study indicate that economic motivation, career motivation, and taxation knowledge affect the accounting students’ interest in taxation career, while job market considerations do not affect the interest of accounting students in a career in taxation.Keywords : Economic motivation, career motivation, taxation knowledge, job market considerations, accounting students’ interest in taxation career
PENGARUH PAJAK, TUNNELING INCENTIVE, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP KEPUTUSAN TRANSFER PRICING (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2021) Admaja Elwiska; Zirman Zirman; Rusli Rusli
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 9, No 2 (2022): (Juli - Desember)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to examine the effect of tax, tunneling incentive, profitability andfirm size on transfer pricing decisions. This population of this study is MiningCompany listed on the Indonesia Stock Exchange (IDX) in the 2016-2021 period.The research sample was selected using the purposive sampling method. The sampleselected in this study was 8 companies and selected based on predetermined criteria. Thedata analysis method used is multiple linear regression. The result of the study show thattax and tunneling incentive has positive effect on transfer pricing decisions partially.Meanwhile, profitability and firm size have no effect on transfer pricing decisions. Key words:Tax, Tunneling Incentive, Profitability, Firm Size, TransferPricing Decisions
PENGARUH INSENTIF PAJAK, KUALITAS PELAYANAN FISKUS, PENERAPAN E-FILING DAN KESADARAN PAJAK TERHADA P KEPATUHAN WAJIB PAJAK UMKM PADA MASA PANDEMI COVID-19 (Studi Empiris Wajib Pajak UMKM di KPP Pratama Kota Solok 2019-2020) Fatihan Maysha Nadira; Zirman Zirman; Rusli Rusli
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 9, No 1 (2022): (Januari - Juni)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The purpose of this study is to evaluate and analyze the following: (1) the effect of tax incentives on taxpayer compliance, (2) the effect of tax service quality on taxpayer compliance, (3) the effect of the implementation of e-filing on taxpayer compliance, and (4) awareness tax on taxpayer compliance. The population in this study were MSME taxpayers registered at the KPP Pratama Solok City. In this study, using a purposive sampling technique. This study uses primary data by distributing questionnaires. The data analysis method used in this research is Statistical Product and Service Solutions (SPSS). The results showed that the variables of tax incentives, service quality of the tax authorities, the implementation of e-filing and tax awareness had an effect on MSME taxpayer compliance.Keywords: Tax Incentives, Quality Fiscal Service, Implementation of E-filing, Tax Awareness, Taxpayer Compliance
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