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PENGARUH KUALITAS PENETAPAN PAJAK, PEMERIKSAAN PAJAK, SURAT TEGURAN, DAN SURAT PAKSA TERHADAP PENCAIRAN TUNGGAKAN PAJAK (Studi di Kantor Pelayanan Pajak Pratama Pekanbaru Tampan Riau Tahun 2012-2013) Meilia Rochmawati; Zirman -; Al Azhar Lukman
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 influence of tax assessment, tax audit, warning letter, and the letter forced to liquefaction tax arrears. The population in this study are corporate taxpayers registered in the tax office pratama pekanbaru riau totaling 2,735 corporate taxpayers. The samples are corporate taxpayers who have tax arrears during the years 2012-2013 which totaled 648 corporate taxpayers. This study using purposive sampling method as sampling is sampling in accordance with the purpose. Data analysis method used in this study is multiple regression. The results showed that the quality of the assessment. Known t (1.577) <t table (2.365) and significant (0.159)> 0.05. Tax audits are known t (0.187) <t table (2.365) and significant (0.857)> 0.05. A letter of reprimand is known t (2.380)> t table (2.365) and significant (0,049) <0.05. Forced known letter t (2.434)> t table (2.365) and significant (0.045) <0.05. R2 value that is equal to 99.2%, which means that the independent variable in this study could affect the dependent variable. While the remaining 0.8%, which means influenced by variables were included in this study.Keywords: quality of tax assessment, tax audit, a letter of reprimand, forced letter, and liquefaction tax arrears.

PENGARUH PENGALAMAN AUDITOR, KOMPETENSI, RISIKO AUDIT, ETIKA, TEKANAN KETAATAN, DAN GENDER TERHADAP KETEPATAN PEMBERIAN OPINI AUDITOR DENGAN SKEPTISME PROFESIONAL AUDITOR SEBAGAI VARIABEL INTERVENING Meiko Eli Suhesti; Zirman -; Rahmiati Idrus
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 purpose of this study is to find out the effect of auditor experience, competence, audit risk, ethics, adherence pressure, and gender to the accuracy of auditor's opinion, directly or indirectly, by using auditor professional skepticism as an intervening variable. The research was conducted in KAP Kota Pekanbaru and KAP Medan City. The samples were obtained randomly as many as 79 respondents. The data were analyzed by using Partial Least Square (PLS) techniques with SmartPLS 2.0 M3 versions. The results showed that auditor experience did have a significant relation to the accuracy on giving opinion. Secondly, competence did have a significant relation to the accuracy on giving opinion. Third, audit risk did have a significant relation to the accuracy on giving opinion. Fourth, ethics did have a significant relation to the accuracy on giving opinion. Fifth, adherence pressure did have a significant relation to the accuracy on giving opinion. Sixth, gender did have a significant relationship to the accuracy of auditor's opinion. From the indirect test, the result showed that the variable of auditor’s professional skepticism was able to strengthen the competence relation and situation of the accuracy of auditor’s opinion. In the other hand, the variable of auditor's professional skepticism was not able to strengthen the relationship of ethics and pressure to the accuracy of auditor's opinion.Keywords: Auditor Experience, Audit Risk, Ethics, Adherence Pressure, Auditor Professional Skepticism

PENGARUH TINGKAT KEPATUHAN WAJIB PAJAK BADAN, PEMERIKSAAN PAJAK, DAN PENAGIHAN PAJAK TERHADAP PENINGKATAN PENERIMAAN PAJAK PENGHASILAN PADA KANTOR PELAYANAN PAJAK PRATAMA TAMPAN KOTA PEKANBARU Yosi Widia Sari; 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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The objective of this research was to analyze the influence of level institution of tax compliance, tax audit and tax collection toward tax revenue in the tax office of Pratama Tampan Pekanbaru. The population in this research is the company registered in the tax office of Pratama Tampan Pekanbaru in 2011 until 2013. Sample was determined by the purposive sampling method. Types of data is secondary data and the method of analysis used is multiple regression analysis. The test results of this study indicate that the level of institution of tax compliance and tax collection effect on tax revenue. Meanwhile, tax audit have no effect on tax revenue. This research suggested : 1) For further researcher should consider expanding the sample beyond the company that registered in the tax office of Pratama Tampan Pekanbaru and extend the obsevation period. 2) Many other factor that effect. For further researcher should be able to collaborate on a variety of relevant variabel in affecting tax revenue. Based on the total adjusted R-square results proved that the variable independence, level institution of tax compliance, tax audit and tax collection affect the tax revenue of 0.537 or 53.7%. While the remaining 46.3% is explained by other variables that are not performed in this research.Keywords: compliance, tax, audit, and tax service

PENGARUH PELAYANAN, PENGAWASAN DAN KONSULTASI YANG DILAKSANAKAN OLEH ACCOUNT REPRESENTATIVE SERTA PEMERIKSAAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK BADAN YANG TERDAFTAR DI KPP MADYA PEKANBARU Retno Sukmawati; Zirman -; Al Azhar Ali
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 main purpose of this research is examining and knowing the efffects of servicing, controlling and consultating of Account Representative and also tax audit on corporate taxpayers compliance. The population in this study were the whole corporate taxpayers registered with the Kantor Pelayanan Pajak (KPP) Madya Pekanbaru, with the population total 1.345 corporates per June 2014, and the sample total 100 corporates. The sample are taken by using purposive sampling method. Type and data source in this study is survey and primer data such as questionnaire. This research use multiple linear regression anaysis to examine the factors that are predicted to affect independence variabels of dependence variabel. The result of this research show that servicing and controlling of Account Representative and also tax audit effected on corporates taxpayers compliance. Then, consultating of Account Representative does not have significant effect on corporates taxpayer compliance.Keywords: Servicing, Controlling, Consultating, Tax Audit, and Tax Compliance

PENGARUH PENGALAMAN, INDEPENDENSI, SKEPTISME PROFESIONAL, KOMPETENSI, DAN KOMUNIKASI INTERPERSONAL AUDITOR KAP TERHADAP PENDETEKSIAN KECURANGAN (Studi Empiris Pada KAP Di Wilayah Pekanbaru, Medan, dan Batam) Febrina Ramadhany; 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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The research aims to examine the impact of experience, independence, professional skepticism, competence, and auditor interpersonal communication detection for fraud. Object of this research is Public Accountant Firm in Pekanbaru, Medan, and Batam. The sample of this research was collected by using convenience sampling. There are one hundred and twenty five questionnaires which were spread out but only ninety nine or seventy nine point two percent questionnaires returned. That data are analyzed by multiple linear regression method and using SPSS for windows version 20. The result of this research show that experience, independence, professional skepticism, competence, and auditor interpersonal communication significantly affect the detection of fraud. The result of this research also show that experience, independence, professional skepticism, competence, and auditor interpersonal communication simultaneously affect the detection of fraud. The research also shows that the auditor’s professional skepticism variable is the most dominant variable affect detection for fraud.Keywords: experience, independence, professional skepticism, competence, interpersonal communication, and fraud detection.

PENGARUH KESADARAN WAJIB PAJAK, KUALITAS PELAYANAN, KETEGASAN SANKSI DAN KEWAJIBAN MORAL TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK REKLAME (Studi Kasus Dinas Pendapatan Daerah Kota Pekanbaru) Kristina -; 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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Advertisement tax is one source of revenue continues to increase revenues by increasing numbers of businesses due to economic growth. Public awareness of the obligation to comply with the applicable taxation plays an important role in tax revenues. The purpose of this study was to analyze the effect of taxpayers awareness, quality of service, tax firmness sanction and moral obligation of tax authorities against tax compliance in paying taxes on advertisement in Revenue Service Pekanbaru Area. The data was collected using a questionnaire with convenience sampling technique and used a sample of 80 taxpayers advertisement. Analysis using multiple linear regression analysis, which is processed using SPSS for windows version 17.0. The results showed that the taxpayer awareness, quality of service, tax firmness sanction and moral obligation effect on tax compliance in paying taxes on advertisement in Revenue Service Pekanbaru Area. Independent variables on tax compliance advertisement has contributed 88,8 percent, while 11,2 percent are influenced by other factors outside the model.Keywords: taxpayer compliance, taxpayers awareness, quality of service, tax firmness sanction and moral obligation.

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

PENGARUH PENGALAMAN KERJA, STRES KERJA, KOMPENSASI FINANSIAL, DAN LINGKUNGAN KERJA TERHADAP KINERJA PEMERIKSA PAJAK (Studi Empiris pada Pemeriksa Pajak di KPP Madya Pekanbaru dan KPP Madya Batam) Elisa Natalia Siahaan; Zirman -; Al Azhar Ali
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 work experience, job stress, financial compensation, and work environment on the performance of tax inspectors in KPP Madya Pekanbaru and KPP Madya Batam. This study uses a sampling technique saturated with 64 samples. 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 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 performance variable tax inspectors. Partial regression test (t test) showed that the variables work stress, financial compensation, and working environment partially affect the variables performance of tax inspectors, while the partial work experience variables do not affect the variables performance of tax inspectors. The magnitude of the effect caused by Adjusted R2 by four variables together against the dependent variable 63.0%, while the remaining 37.0% is influenced by other variables not examined in this study.Keywords: work experience, job stress, financial compensation, work environment, and the performance of tax inspectors

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
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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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

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